Section 56

Section 56

Patna H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the income of the assessee which was received from the managing contractors, Sinha Coal Syndicate, on the basis of the agreement dated June, 8, 1969, for extraction of coal was assessable under the head ‘Business’ and not under the head ‘Other sources’ relating to the asst. yrs. 1970-71 and 1971-72 ?

/

High Court Of Patna CIT vs. R.N. Bagchi & Bros. Section 56 Asst. Year1970-71, 1971-72 Uday Sinha & B.N. Agrawal, […]

Sec. 28(i), Section 28, Section 56

Patna (Full Bench) H.C : Whether the proprietor of a colliery abdicating all control of its business in favour of a managing contractor by a lease for a fixed term of ten years with an option to renew by the lessor on the terms of an annual minimum guaranteed amount of Rs. 18,000 and royalty at differential rates on the quantum of coal raised and its manufacture, can still be said to be carrying on the business of the said colliery within the meaning of s. 28(i) of the IT Act, 1961 ?

/

High Court Of Patna (Full Bench) CIT vs. H.D. Agarwala & Sons CIT vs. S.K. Sahana & Sons Sections 28(i),

Section 22, Section 56, Section 57

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the services rendered by the assessee in providing electricity, use of lifts, supply of water, maintenance of staircase and watch and ward facilities to the tenants constituted separate activities distinct from the letting out of the property and were no incidental to such letting out ?

/

High Court Of Calcutta CIT vs. Model Manufacturing Co. (P) Ltd. Sections 22, 56, 57 Dipak Kumar Sen & Shyamal

Scroll to Top
Malcare WordPress Security