Section 64 - Judgment Search Results

Commissioner of Income-tax, Poona Vs. S.V. Nashte

Court: Mumbai

Reported in: [1979]119ITR130(Bom); [1979]1TAXMAN429(Bom)

..... against the revenue the revenue to pay the costs of the assessee direct taxation assessment section 64 of income tax act 1961 whether tribunal justified in holding that interest credited to loan ..... held interest earned on these loans could not be included in income of assessee under section 64 ii the assessee acting as the guardian of the minors could well have invested moneys .....

Commissioner of Income-tax, Visakhapatnam Vs. G. Gopal Rao and ors.

Court: Andhra Pradesh

Reported in: (1985)46CTR(AP)38; [1985]151ITR308(AP)

..... of partnership whether income of minor can be included in income of assessee under section 64 1 iii section 64 1 iii applicable notwithstanding fact that individual assessee has no income at all from ..... the decision of the supreme court it may be relevant to make a few observations section 64 contains provisions intended to check tax avoidance by persons through diversion of income to the .....

Addl. Commissioner of Income-tax, Gujarat Vs. M.K. Doshi

Court: Gujarat

Reported in: [1980]122ITR499(Guj)

..... includible in the hands of the settlor under the provisions of section 64 v of the act 7 we must answer this question in ..... shall pay costs of this reference to the assessee direct taxation income section 64 of income tax act 1961 assessee created trust for benefit of ..... no warrant in the context of the relevant provisions of the section to give a restricted meaning to the words deferred benefit so .....

A. Janardhana Rao Vs. Deputy Transport Commissioner, Kakinada and ors.

Court: Andhra Pradesh

Reported in: AIR1965AP115

..... that deputy transport authority has no jurisdiction to entertain appeal section 64 contemplates appeal against grant of permit variation of timing cannot be regarded ..... main controversy between the opposing parties in this writ petition 2 section 64 b of the act gives a right of appeal to ..... person s permit it would have expressly enacted to that effect section 64 b cannot be said to be an enactment for that .....

Commissioner of Income-tax, Tamil Nadu-iv Vs. C.S. Ayyaswamy Iyer

Court: Chennai

Reported in: (1980)19CTR(Mad)236; [1981]132ITR97(Mad)

..... costs counsel s fee rs 500 one set direct taxation assessment sections 64 and 64 2 of income tax act 1961 whether interest radiated to account ..... the assessment years 1971 72 and 1972 73 respectively under sections 64 2 b and 64 2 c of the income tax act 1961 3 ..... to be assessed as income of assessee for assessment under section 64 2 b and 64 2 c in areas of southern india where pathnibhagam prevails .....

Lalit Taori Vs. Nagpur University, Nagpur and ors.

Court: Mumbai

Reported in: AIR1986Bom255; 1986(2)BomCR567

..... merit medals prizes etc the same shall be granted to him section 64 contemplates the following procedure to be followed in preparing the ..... answer books of examinees at university examinations would be contrary to section 64 of the nagpur university act 1974 when power to select ..... power to appoint the examiner from the list prepared under section 64 of the act by the examination committee it was held .....

Abdul Mateen Vs. Ram Kailash Pandey and ors.

Court: Supreme Court of India

Reported in: AIR1965SC64; [1963]3SCR523

..... a person who is aggrieved by various orders specified therein section 64 clearly does not contemplate any appeal from an order under ..... application for granting the permit to the state government under section 64 a of the motor vehicles act 1939 hence an additional ..... as well as the regional transport authority were made parties section 64 clearly does not contemplate any appeal from an order under s .....

Commissioner of Income Tax, Bombay City-i Vs. S.K. Thakkar

Court: Mumbai

Reported in: (1984)86BOMLR533; (1985)45CTR(Bom)188; [1985]154ITR303(Bom); 1984MhLJ979; [1984]19TAXMAN530(Bom)

..... international was includible in the total income of the assessee under section 64 1 of the income tax act 1961 2 the assessee was ..... the costs of the reference income tax act xliii of 1961 section 64 1 i expression individual connotation of individual whether can be partner ..... in a personal capacity the individual contemplated by the provisions of section 64 1 is an individual who is a partner of a firm .....

V.G.K. Bus Service Ltd. Vs. Kerala State Transport Appellate Tribunal ...

Court: Kerala

Reported in: AIR1960Ker18

..... said application and therefore the applicant will have a right of appeal either under section 64 b or section 64 f of the motor vehicles act according to the learned counsel his client was ..... right of appeal against the order ext p6 to the first respondent either under section 64 b or under section 64 f this decision also lays down that the fact that an application for .....

Bharat Singh Vs. M.V. Kamal XLVI and Others

Court: Mumbai

..... port that did not exercise its rights and powers under section 64 or under section 64 2 of the major port trusts act 1963 can approach ..... its claim and without taking any action under section 64 1 and 2 or under section 64 2 which would result in prejudice to the ..... suit proving its claim and establishing its tenability 9 certainly under section 64 of the major port trusts act the port could have .....