239 ITR

Sec. 35B, Sec. 40(c), Sec. 40A(5), Section 35, Section 40

Madras H.C : Whether, on the facts and circumstance of the case, the Tribunal was right in following the earlier order and holding that remuneration paid to Sri J. Wood and K.J. Wells is to be taxed under the provisions of s. 40A(5)(b)/40(c) beyond the exempted amount under s. 10(6)(vii) of the IT Act ?

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High Court Of Madras Lucas Tvs Ltd. vs. CIT Sections 35B, 40(c), 40A(5) Asst. Year 1982-83, 1983-84 N.V. Balasubramanian & […]

Sec. 256(2), Section 256

Andhra Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the amounts of Rs. 360, Rs. 79,100, Rs. 18,909 and Rs. 1,506 and Rs. 17,301 earned by the assessee constitute capital receipts in the assessee’s hands and cannot be bought to tax under the head ‘Other sources’ for the asst. yr. 1981-82 ?

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High Court Of Andhra Pradesh CIT vs. Raasi Cement Ltd. Section 256(2) Asst. Year 1981-82 Syed Shah Mohammed Quadri &

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