Allahabad High Court India — Judgments of 1963

8 reported judgments of the Allahabad High Court India from 1963.

• RAO THAKUR NARAYAN SINGH v. COMMISSIONER OF INCOME-TAX, DELHI 1963 PTD 59

  Section 33 (6), 34 (1) (a) of Income Tax Act 1922 Review of Interest Income and Forest Income No application for mistrial assessment correction or reference…

• DALSUKH RAI JAIDAYAL v. DALSUKH RAI JAIDAYAL 1963 PTD 198

  Section 25 (4) of the Income Tax Act 1922 sets the tax exemption for the period between the end of the previous year and the date of succession.…

• CHANDULAL SURAJMAL v. COMMISSIONER OF INCOME-TAX, LUCKNOW 1963 PTD 234

  Income Tax Act 1922 Section 2 (11) (a), (C) (before amending 1952) The new account year in the business is set at the end of March 31 last year on the delivery of the law.…

• MOTILAL v. INCOME-TAX OFFICER, DISTRICT II (iii), KANPUR 1963 PTD 239

  Sections 29, 44 and 46 of the Income Tax Act, 1922, without notice of the demand for a dissolved firm dissolution, were filed before the High Court's written notice to the partners before the constitu…

• KASHIRAM BHAJAN LAL v. COMMISSIONER OF INCOME-TAX, U. P. 1963 PTD 668

  Failure to pay tax before filing an appeal while imposing penalty on non-payment of first appeal order tax, section 30 (1) of the Income Tax Act, 1922…

• SIMBHOLI SUGAR MILLS LTD. v. COMMISSIONER OF INCOME-TAX, U.P. & V.P. 1963 PTD 677

  Income Tax Act 1922 Section 10 (2) (xv) Business Expenses Expenses to Pay Taxes Under the Sugar Factory District Boards Act Sale of machinery, related to school contributions, repair, renewal, alterna…

• Shri AMARSINGH v. COMMISSIONER OF INCOME TAX, U. P. 1963 PTD 1019

  Income Tax Act 1922 Section 2 (1) Agricultural Income The income derived from the sale of trees, whether from agricultural income.…

• Rai SHRI KRISHNA JI v. COMMISSIONER OF INCOME TAX, U. P. & V. P. 1963 PTD 1038

  Appeal Commissioner's Appellate Tribunal Memorandum of Appeal is invoked as a defendant rather than an Income Tax Officer, even if it is not included in the Income Tax Act XI of 1922, sections 31 (5),…

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