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Section 26

Income Tax Case Laws, Section 26

S.C : Where any business through which agricultural income is received is discontinued in any year, any sum received after the discontinuance shall be deemed to be the income of the recipient and charged to tax accordingly in the year of receipt, if such sum would have been included in the total income of the person who carried on the business had such sum been received before such discontinuance

Avijit Das / March 17, 2015

Supreme Court Of India Assistant Commissioner of Income-tax vs. Netley ‘B’ Estate Section 26 A.K. Sikri And Rohinton Fali Nariman, […]

Allahabad H.C : income from the property ‘Aggarwal Market’ is to be assessed in the hands of each of the co-owners separately and not in the hands of AOP

Avijit Das / July 13, 2009

High Court Of Allahabad CIT vs. Smt. Sunita Rani Aggarwal Assessment Year 1990-91 Section : 26 R.K. Agrawal And S.K.

Allahabad H.C : Income from the property ‘Aggarwal Market’ is to be assessed in the hands of each of the co-owners separately and not in the hands of AOP

Avijit Das / July 13, 2009

High Court Of Allahabad CIT vs. Smt. Sunita Rani Aggarwal Assessment Year 1990-91 Section : 26 R.K. Agrawal And S.K.

Madras H.C : The assessee was not liable for penalty under s. 271(1)(c) for concealment of income by way of understatement of the value of closing stock of hatching eggs to the tune of Rs. 11,70,047

Avijit Das / February 26, 2007

High Court Of Madras CIT vs. Pioneer Breeding Farms Section 271(1)(c) Asst. Year 1992-93 P.D. Dinakaran & Mrs. Chitra Venkataraman,

Sec. 2(31), Section 26, Section 261

S.C : Having regard to the fact that no appeal has been carried against the orders of identical assessment for the previous year, the civil appeal and special leave petitions are dismissed.

Avijit Das / July 27, 2000

Supreme Court Of India CIT vs. Shivsagar Estate Sections 2(31), 26, 261 S.P. Bharucha, R.C. Lahoti & N. Santosh Hegde,

Kerala H.C : This is a petition filed by the Revenue, under s. 26(3) of the GT Act, 1958, to direct the Tribunal to refer the three questions of law, formulated in para 7 of the original petition for the decision of this Court. The respondent is an assessee under the GT Act.

Avijit Das / January 12, 1989

High Court Of Kerala Commissioner Of Gift Tax vs. K.H. Abraham Section GT 26(3) Asst. Year 1977-78 K.S. Paripoornan &

Bombay H.C : Whether, on the facts and in the circumstances of the case and on a true interpretation of the provisions of s. 26 of the Act, the assessee was entitled to deduction of the interest paid by him on a loan raised by him for contributing his share of the price and cost of construction of the property in computing his income from the house property ?

Avijit Das / November 17, 1988

High Court Of Bombay CIT vs. Saifuddin M. Moonim Section 26 S.P. Bharucha & T.D. Sugla, JJ. IT Ref. No.

Sec. 256(2), Section 256, Section 26

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the assessment is to be made in the case of the applicant-firm in the status of an association of persons as provided under s. 26 of the IT Act ?

Avijit Das / June 8, 1987

High Court Of Kerala Mrs. Grance S. George vs. CIT Sections 256(2), 26 Asst. Year 1977-78 K.S. Paripoornan & K.

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