Supreme Court India — Judgments of 1966
12 reported judgments of the Supreme Court India from 1966.
- S. A. L. NARAYAN ROW v. ISHWARLAL BHAGWANDAS 1966 PTD 17
Appeal for precision tax proceedings Civil Procedure Certificate Relief Request for Constitution of India, Arts 132 (1), 133 (1) (C) and C-226…
- FIRST ADDITIONAL INCOME-TAX OFFICER,KOZHIKODE v. MRS. SUSEELA SADANANDAN AND ANOTHER 1966 PTD 34
Executives take notice of whether all principles should be implemented that property representatives should be brought to the legal representatives after the hearing, and the entire investigation by o…
- ALAPATI VENKATARAMIAH v. COMMISSIONER OF INCOME-TAX,HYDERABAD 1966 PTD 41
Capital gains surrendered before April 1, 1948, with possession, construction, plant, machinery, stock, furniture, and goodwill sold to land occupied by seller and buyer's accounts before April 1, 194…
- COMMISSIONER OF INCOME-TAX, ANDHRA PRADESH v. COCANADA RADHASWAMI BANK LTD. 1966 PTD 169
Loss Carrier Forward and Banking Business Securities should be further disadvantaged under business assets as part of commercial assets and securities acquired from the Indian Income Tax Act, 1922, Se…
- COMMISSIONER OF INCOME-TAX, WEST BENGAL v. CALCUTTA HOSPITAL AND NURSING HOME 1966 PTD 176
Mutual insurance business Miscellaneous insurance business Whether the profit from a mutual role is taxable The balance of profits in the accounts accepted by the Superintendent Insurance is subject t…
- COMMISSIONER OF INCOME-TAX, MADRAS v. MANAGING TRUSTEES, NAGORE DURGHA 1966 PTD 293
Managers can be distributed to beneficiaries under the scheme of High Court Surplus, administered by the Religious Trust, selected by the Board of Trustees elected by the Board of Trustees, which can …
- UNION OF INDIA AND ANOTHER v. INDIA FISHERIES (PRIVATE) LTD. 1966 PTD 302
The Company assessed and taxed the Income Tax, claiming that after the Advance Tax Regular Review for the period after being allowed as a general claim, the validity of the claims related to the incre…
- KALOORAM GOVINDRAM v. COMMISSIONER OF INCOME-TAX, MADHYA 1966 PTD 306
Depreciation on the value of Hindu Non-Divisible Family Partition Member at Actual Price Distinguished Member of Indian Income Tax Act, 1922, Section 10 (2) (vi) [Commissioner Income Tax v Seth Mathur…
- BHOPAL SUGAR INDUSTRIES LTD.,MADHYA PRADESH v. D. P. DUBE, SALES TAX OFFICER, BHOPAL 1966 PTD 322
Under the Constitution, it is authorized to exercise the powers of the High Court through the dealer of goods in which he deals, whether it be a sale or a sales tax liability, whether the dealer owns …
- Hidayatullah, J. C. Shah and Raghubar Dayal, JJ BALAJI v. INCOME-TAX OFFICER, SPECIAL INVESTIGATION 1966 PTD 327
Section 16 (3) (a) (i), (ii) of the Income Tax Act, provisions of the total income for which a spouse or minor child is included in the company's profits, whether it is a federal partner or a federal …
- COMMISSIONER OF INCOME-TAX, BOMBAY CITY v. PROVIDENT INVESTMENT Co. LTD. 1966 PTD 537
Income Tax Act 1922 Section 12B (Prior to Amendment 1956) The sale of shares and the resignation of the Managing Agency Some part of the selling price of the Managing Agency is being considered whethe…
- COMMISSIONER OF INCOME-TAX,WEST BENGAL, CALCUTTA v. RAJA BENOY KUMAR SAHAS ROY 1966 PTD 768
Income Tax Act 1922 Sections 2 (f) and 4 (3) (viii) Agricultural income means the agricultural purposes of agriculture and the need for basic tasks of cultivating the land itself [Commissioner Income …
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