171 ITR

Sec. 7(1), Section 7

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in interfering with the figure of Rs. 2,55,775 which was adopted by the WTO as representing the value of the undivided 1/4th interest of each of the assessees in the immovable property jointly owned by each assessee with three others on M.G. Road ?

High Court Of Kerala CIT vs. P.I. George & Ors. Section WT 7(1) Asst. Year 1973-74, 1974-75, 1975-76 K.S. Paripoornan […]

Section 143, Section 264, Section 4

Jammu & Kashmir H.C : This writ petition is filed by the petitioner-firm praying for a writ of certiorari for the quashing of the order passed by CIT, Amritsar-1, on January 31, 1976, and for a writ of mandamus against respondent No. 2 praying for determination and the assessment of income-tax payable by the petitioner with respect to the years 1958-59, 1959-60, 1960-61 and 1961-62 relating to the working of lease known as ” Killar Forest “, Jammu and Kashmir State, in the province of Jammu or any other writ or direction as may be deemed necessary under the circumstances of the case.

High Court Of Jammu & Kashmir Krishan Chand Girdhari Lal & Co. vs. CIT Sections 264, 143, 4 Asst. Year

Section 68

Madras H.C : Whether the Tribunal’s conclusions that the AAC was justified in deleting the additions ill respect of hundi credits and the interest claimed thereon is justified on the facts of the case, particularly when the assessee had not taken steps to produce the bankers either at the original assessment stage or at the reassessment stage ?

High Court Of Madras CIT vs. Gani Silk Palace Section 68 Asst. Year 1963-64, 1964-65, 1965-66 M.N. Chandurkar, C.J. &

Gift Tax Act, Sec. 2(XII)

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the conveyance of certain lands made by the assessee to her sister’s daughters did not amount to making of a ‘gift’ taxable as such under the GT Act, 1958, and, therefore, the assessment made on the ‘gift’ was not valid in law and should, therefore, be cancelled ?

High Court Of Madras Commissioner Of Gift Tax vs. Smt. Kuppulakshmi Ammal Section GT 2(xii) Asst. Year 1972-73 M.N. Chandurkar,

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