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169 ITR

Gift Tax Act, Sec. 2 (XXIV), Sec. 2(XII)

Rajasthan H.C : Whether, on the facts and circumstances of this case and on a correct reading and interpretation of the agreement dated October 21, 1957, and the partnership deed dated November 1, 1957, Smt. Vidyawati Rathi was possessed of any property within the meaning of s. 14 of the Hindu Succession Act, 1956 ?

Avijit Das / June 30, 1987

High Court Of Rajasthan : Jaipur Bench Smt. Vidyawati Devi Rathi vs. Commissioner Of Gift Tax Sections GT 2(xii), GT […]

Income Tax Case Laws

Patna H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is legally correct in excluding the interests of the lineal descendants of the deceased in the residential house of the joint family from the aggregation under s. 34(1)(c) of the ED Act, 1953 ?

Avijit Das / June 30, 1987

High Court Of Patna Controller Of Estate Duty vs. P. K. Agarwalla Sections ED 33(1)(n), ED 34(1)(c) Uday Sinha &

Sec. 187(2), Section 187

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that two separate assessments should be made on the assessee-firm one for the period up to April 9, 1974, and the other for the period from April 10, 1974, to November 13, 1974?

Avijit Das / June 27, 1987

High Court Of Madhya Pradesh CIT vs. Anandilal Bhagchand Section 187(2) N.D. Ojha, C.J. & C.P. Sen, J. M.C.C. No.

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the income from money lending business after the death of Ishwardin had to be assessed jointly in the hands of the assessee-HUF ?

Avijit Das / June 27, 1987

High Court Of Madhya Pradesh Ishwardin Mewalal vs. CIT Section 4 N.D. Ojha, C.J & C.P. Sen, J. Misc. Civil

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in confirming the order of the AAC whereby he deleted the addition of Rs. 30,000 from the net wealth of the assessee ?

Avijit Das / June 25, 1987

High Court Of Madhya Pradesh Additional Commissioner Of Wealth Tax vs. Madanlal Rungta & Ors. Section WT 16 N.D. Ojha,

Sec. 64(1)(iii)

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the interest earned by a minor on his capital invested in the firm to the benefits of which he has been admitted could not be clubbed along with the share income and taxed in the hands of the parent under s. 64(1)(iii) of the IT Act ?

Avijit Das / June 25, 1987

High Court Of Madhya Pradesh : Indore Bench CIT vs. Smt. Sobhagwantibai Section 64(1)(iii) Asst. Year 1976-77 G.G. Sohani &

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the payment of royalty to the extent of Rs. 46,466 was rightly disallowed by the ITO ?

Avijit Das / June 25, 1987

High Court Of Madhya Pradesh Ved Prakash M. Patel vs. CIT Section 40A(2) Asst. Year 1971-72 N.D. Ojha, C.J. &

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in disallowing a part of the salary paid by the assessee to Mrs. Indramani Mandelia for the asst. yrs. 1965-66, 1966-67 and 1967-68 and to Smt. Taramani Mandelia, Smt. Pushpaben Gohel and Induben Parekh for the asst. yrs. 1966-67 and 1967-68 ?

Avijit Das / June 24, 1987

High Court Of Madhya Pradesh Gwalior Rayon Silk Mfg. (WCG.) Co. Ltd. vs. CIT Section 256 Asst. Year 1965-66, 1966-67,

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the income from commission, etc., at Rs. 38,722 and from locker rent at Rs. 5,681 earned by the assessee are not from carrying on the business of banking and, therefore, not entitled to exemption under s. 80P(2)(a)(i) of the IT Act, 1961?

Avijit Das / June 23, 1987

High Court Of Madhya Pradesh Bhopal Co-Operative Central Bank vs. CIT Section 80P(2) Asst. Year 1967-68, 1968-69, 1969-70, 1970-71, 1971-72,

Calcutta H.C : The case of Smt. Shanti Hora, the appellant, is that she carries on business of discounting of “purchies” and post- dated cheques. The appellant, an assessee under the IT Act, 1961, is regularly assessed to income-tax by the ITO, “G” Ward, Dist. SSC-VIII, Calcutta, respondent No. 6 herein.

Avijit Das / June 15, 1987

High Court Of Calcutta Smt. Shanti Hora vs. CIT & Ors. Section 132 Dipak Kumar Sen & Shyamal Kumar Sen,

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