Supreme Court India — Judgments of 1965
34 reported judgments of the Supreme Court India from 1965.
- BANARSI DEBI v. INCOME-TAX OFFICER, DISTRICT IV, CALCUTTA 1965 PTD 15
The eight-year term of the reassessment deadline ends with the notice of pro-visa savings not exceeding eight years, whether applicable on the notes issued under it but presented eight years later, me…
- BHARAT FIRE AND GENERAL INSURANCE LTD. v. COMMISSIONER OF INCOME-TAX, NEW DELHI 1965 PTD 23
Distribution of shares outside the share premium is treated as a separate Capital Reserve, whether the Dividend Indian Income Tax Act, 1922, Section 2 (6A) Companies Act, 1956, Section 78 Indian Compa…
- COMMISSIONER OF INCOME-TAX, MADRAS v. A. GAJAPATHY NAIDU 1965 PTD 28
Income when income is accrued or associated with the year of the transaction whether valid Indian Income Tax Act, 1922, Section 4 (1) (b) (i) [Gajapati Naidu Commissioner Income Tax (1960) to ITR 282 …
- COMMISSIONER OF INCOME-TAX, MADRAS v. A. KRISHNASWAMI MUDALIAR 1965 PTD 35
Whether or not the debited value is brought back to profit at the end of the accounting period due to the cost of the cash system lost, the income of the Income Tax Officer can be properly deducted so…
- COMMISSIONER OF INCOME-TAX, MADHYA PRADESH, NAGPUR AND BHANDARA v. SWADESHI COTTON AND FLOUR MILLS (PRIVATE) LTD. 1965 PTD 46
Bonus Mercantile System Accounting Profit Bonus Bonus for the calendar year 1947 award in 1949 which includes expenses as Indian Income Tax Act, 1922, Section 10 (2) (X), (5)…
- COMMISSIONER OF INCOME-TAX, KERALA v. MALAYALAM PLANTATIONS LTD. 1965 PTD 51
Business Expenses The foreign company estate duty is paid on the death of the non-resident shareholder, regardless of the expense whether the business expense test company is entitled to the payment o…
- DR. SHAMLAL NARULA v. COMMISSIONER OF INCOME-TAX, PUNJAB, JAMMU & KASHMIR, HIMACHAL PRADESH AND PATIALA 1965 PTD 61
Income or capital must be paid by the collector interest on the occupied land, whether income or capital Indian Income Tax Act, 1922, Sections 3 and 4 Land Acquisition Act, 1894, Section 34 [Bihari La…
- COMMISSIONER OF INCOME-TAX, MADRAS v. M. GANAPATHI MUDALIAR 1965 PTD 134
In fact, the High Court may consider whether the additional statement of the case, whether the High Court may instruct the Tribunal to record fresh evidence, ascertain the exact source of income-tax c…
- COMMISSIONER OF INCOME-TAX (CENTRAL), CALCUTTA v. DAULATRAM RAWATMULL 1965 PTD 150
Principles Referring to the Indian Income Tax Act, 1922, Section 66…
- COMMISSIONER OF INCOME-TAX, MADRAS v. SIVAKASI MATCH EXPORTING Co. 1965 PTD 251
Enrollment of Partnerships The scope of jurisdiction of the Income Tax Officer, partners of manufacturing firms that make separate partnerships, is distributed by the manufacturing firm to the individ…
- LALJI HARIDAS v. R. H. BHATT 1965 PTD 317
The extent of the Income Tax Assessment Notice may be raised in a writ petition.…
- RAMESH R. SARAIYA v. COMMISSIONER OF INCOME-TAX, BOMBAY CITY I 1965 PTD 413
Dividend tax exemption from dividend income in respect of portions attributable to Pakistan, whether it be obtained by the Indian Income Tax Act 192, and to avoid double taxation between India and Pak…
- COMMISSIONER OF INCOME-TAX, GUJARAT v. A. ABDUL RAHIM & Co. 1965 PTD 440
The Partnership Registration Firm is held as a genuine partner of another partnership whether it is entitled to the registration of the Indian Income Tax Act, 1922, Section 26A.…
- COMMISSIONER OF INCOME-TAX, MADRAS v. BAGYALAKSHMI & Co. 1965 PTD 448
Registration of Contributions Members of the Hindu Non-Divisible Family, whose share is certifiably owned by the subdivision subdivision, continue to hold the shares held by the members whether they a…
- COMMISSIONER OF INCOME-TAX, U. P. v. NATIONAL BANK LTD. 1965 PTD 454
Business Loss Banking Company Loss Of Cash By Robber Whether Trading Losses The Indian Income Tax Act, 1922, Section 10 (1)…
- PANDYAN INSURANCE Co. LTD. v. COMMISSIONER OF INCOME-TAX, MADRAS 1965 PTD 475
General insurance business The new building, which is partially occupied by the insurance company and it is written whether deductions in computing profit allow the Indian Income Tax Act, 1922, S: 10 …
- COMMISSIONER OF INCOME-TAX, MADRAS v. ANDHRA CHAMBER OF COMMERCE 1965 PTD 481
Charitable Purpose Chamber of Commerce Objects, Promotion of Trade, Commerce and Industry Received from rental property whether the income from property held under a trust or other legal obligation fo…
- COMMISSIONER OF INCOME-TAX, MADRAS v. AJAX PRODUCTS LTD. K. N. GURUSWAMY: INTERVENER 1965 PTD 505
Depreciation Balance Charges Business Accounting Closed Earlier in the Year Extra written price realized whether to be able to calculate profits 194 Amendment of provisions in the law of 1949 Law Char…
- COMMISSIONER OF INCOME-TAX, MADRAS v. INDIAN BANK LTD. 1965 PTD 515
Profit deductions whether business expenses or allowances must be able to generate taxable income. xv) [Commissioner Income Tax v N Section AR Concern (1938) 6 ITR 194 disagrees]…
- NAVNIT LAL C. JAVERI v. K. K. SEN, APPELLATE ASSISTANT COMMISSIONER OF INCOME TAX, BOMBAY 1965 PTD 521
Dividend company in which the public is not interested enough to consider the debt owed by the shareholders of the company violates the fundamental rights of holding property with the ability of Parli…
- KYLASA SARABHAIAH v. COMMISSIONER OF INCOME-TAX, HYDERABAD 1965 PTD 552
Firm registration is shown as a partner of a small firm, a large firm, Income Tax Act, 1922, Section 26 of the Indian Income Tax Rules, 1922, r 2 [Church Sarabhaiya vs. Commissioner of Income Tax (196…
- SUGANMAL v. STATE OF MADHYA PRADESH 1965 PTD 557
Tax Unlawful Recovery The writ petition of the High Court to direct the return of the mandamus directive whether the Constitution will lie in India. Article 226 Contract Act, 1872, Section 72…
- BUILDERS SUPPLY CORPORATION v. UNION OF INDIA 1965 PTD 564
Priority of income tax recovery on claims of other lenders, whether available after the enactment of the Constitution, is replaced by Article 46, Income Tax Act, or Public Demands Recovery Act of the …
- BANARSI DASS v. WEALTH-TAX OFFICER, SPECIAL CIRCLE, MEERUT 1965 PTD 596
Wealth tax on the net wealth of a Hindu non-divisive family is indirectly the entry of the Constitution into the Individual 86, Legislative lists means the Wealth Tax Act, 1957, Section 3, Hind, Artic…
- COMMISSIONER OF INCOME-TAX, DELHI AND RAJASTHAN v. RAO THAKUR NARAYAN SINGH 1965 PTD 604
Revaluation Interest Income and Forestry Income Review Notices regarding forest income are invalid, but incorrectly fixing the entire restoration assessment is not an application for amendment or refe…
- HINDUSTAN CONSTRUCTION Co. LTD. v. V. S. GAITONDE, INCOME-TAX OFFICER, COMPANIES CIRCLE I (3), BOMBAY 1965 PTD 610
Under the rules, exemption from double tax return, whether under the Act, bans the first decision whether necessary, the refund should be withheld from the ban of the final order even if the payee has…
- BOMBAY STEAM NAVIGATION Co. (1953) (PRIVATE) LTD. v. COMMISSIONER OF INCOME-TAX, BOMBAY 1965 PTD 624
Business Expenses Interest Company seizes assets and allocates shares for a fraction of the value of interest on the balance of value, whether interest on the borrowed capital, Expenditure Capital, In…
- COMMISSIONER OF INCOME-TAX, MADRAS v. M. K. STREMANN (MANILAL VIRCHAND): INTERVENER 1965 PTD 633
Asset Transfer Assets Allotted to Minors with Distribution of Private Property Shared Family Property and Assets, Whether Directly or Indirectly Income of Children in the Indian Income Tax Act, 1922, …
- KESHAV MILLS Co. LTD. v. COMMISSIONER OF INCOME-TAX, BOMBAY NORTH, AHMEDABAD 1965 PTD 675
The need for immediate disposal of income tax proceedings, on which the Indian Income Tax Act, 1922, Sections 23 and 31 (2) Appellate Tribunal Rules, 1946, r 29 Income Tax (Appellate Tribunal) Rules, …
- PUNJAB DISTILLING INDUSTRIES LTD. v. COMMISSIONER OF INCOME-TAX, PUNJAB 1965 PTD 793
Provide a dividend definition, including any distribution on capital reduction, to the extent of accumulated profits, the Resolution Tax Act, 1922, provisions 2 (6A) (d) and 16 (2) for the reduction o…
- JANKI RAM BAHADUR RAM v. COMMISSIONER OF INCOME-TAX, CALCUTTA 1965 PTD 811
In the nature of business adventure, the purchase of jute press and warehousing land is not operated by the Press Assistant Sale Transaction, whether or not the nature of the commercial profit is asse…
- COMMISSIONER OF INCOME-TAX, U. P. v. KUNWAR TRIVIKRAM NARAIN SINGH 1965 PTD 817
Agricultural income manor gains interest in land Fourth of net income paid by pension, irrespective of agricultural income Indian Income Tax Act, 1922, section 2 (1) (a) [Kanwar Trivikram Narain Singh…
- COMMISSIONER OF INCOME-TAX, U. P. v. MAHESHWARI DEVI JUTE MILLS LTD. 1965 PTD 824
Commissioner for Income Tax (IT Miscellaneous Issue No. 177 1960) revoked on September 13, 1962, considering transfer of additional hours of income or capital jute mill contract looms to control produ…
- COMMISSIONER OF INCOME-TAX, WEST BENGAL v. GANGADHAR BANERJEE & Co. (PRIVATE) LTD. 1965 PTD 845
Company's Distribution of Non-Profit Profit Distribution Except for Non-Priority Profit Distribution) 17 ITR 493 rejected at this point]…
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