Kerala High Court India — Judgments of 1971
8 reported judgments of the Kerala High Court India from 1971.
- S. N. SYED MUHAMMAD SAHEB & BROS. v. COMMISSIONER OF INCOME-TAX, KERALA 1971 PTD 110
Income tax firm The income from a registered firm's property, whether its income is as separate or separate as the income of the partners of the Income Tax Act 1961, Sections 22 and 26.…
- P. P. KURIAKOSE AND P. P. VARGHESE v. COMMISSIONER OF INCOME-TAX, KERALA 1971 PTD 298
Renewal of Income Tax Registration Some profits have been brought into the account but not distributed among the partners.…
- Smt. KADIJA BAI v. WEALTH TAX OFFICER, A-WARD, MATTANCHERRY 1971 PTD 302
Wealth tax Additional tax on urban lands and buildings whether the controversial Constitution justifies the Constitution of India, Article 14 Wealth Tax Act 1957, Schedule, Part I, Para A (C) and B…
- DEVAYANIAMMA v. COMMISSIONER OF INCOME-TAX, KERALA 1971 PTD 326
The reasonableness of the salary paid to the Income Tax Business Expense Manager or Employee when the appraising authorities may refuse, in whole or in part, Section 10 (2) (xv) of the Income Tax Act,…
- M. N. RAMAS WAMY IYER (BY HIS LEGAL REPRESENTATIVE) v. COMMISSIONER OF INCOME-TAX, KERALA 1971 PTD 416
Income Tax Allowance Interest payments No dividends from borrowed shares are paid on loans even though the allowable Indian Income Tax Act, 1922, Sections 10 (2) and 12 (2).…
- MATHER & CO. (PRIVATE) LTD. v. INCOME-TAX OFFICER, COMPANIES CIRCLE, ERNAKULAM 1971 PTD 424
Income tax validation error is evident from the LTO's record procedures for correction of your order.…
- COMMISSIONER OF INCOME-TAX, KERALA v. TRAVANCORE SUGARS AND CHEMICALS LTD. 1971 PTD 764
Income Tax Business Expense Concerns Related to Purchase of Consumer Fees Apart from Cash Consideration, Annual Profit Payment Agreement to Seller, Income Tax Act 1922, Section 10 (2) (xv))…
- N. SUNDARESWARAN v. COMMISSIONER OF INCOME-TALC, KERALA 1971 PTD 839
Income Tax Business Expense Interest which is a risk of interest on a loan for a firm to which he is a partner even if the permissible Indian Income Tax Act, 1922, Sections 10 (1) and 16 (3).…
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