Supreme Court India — Judgments of 1973
14 reported judgments of the Supreme Court India from 1973.
- COMMISSIONER OF INCOME-TAX, KERALA v. MANICK SONS 1973 PTD 26
Reasons to appeal the Income Tax Options Indian Income Tax Act, 1922, Section 33 (4)…
- NEW SAVAN SUGAR & GUR REFINING v. COMMISSIONER OF INCOME-TAX, CALCUTTA 1973 PTD 32
Income tax on royalties based on income tax income from business or other premises, whether income from business extra deductions and development waivers allowable deductions through the Indian Income…
- COMMISSIONER OF INCOME-TAX, WEST BENGAL III v. IMPERIAL CHEMICAL INDUSTRIES (INDIA) (PVT.) LTD. 1973 PTD 44
The Income Tax Income Division ignores the simultaneous sale agent's commission on these topics, excluding the sales reserve, the account that the retired agents set up to pay compensation to the trib…
- KARAM CHAND THAPAR & BROS. (PVT.) LTD. v. COMMISSIONER OF INCOME-TAX (CENTRAL), CALCUTTA 1973 PTD 53
Income tax reduction year, in which the loss is sustained before the sale of the year, the loss in the accounting year when the Indian Income Tax Act, 1922, section 24 (1), (2) remains intact.…
- JOGENDRA NATH NASKAR v. COMMISSIONER OF INCOME-TAX, CALCUTTA 1973 PTD 59
Income Tax Compensation ? The unit of taxation, whether individual or artificial jurisprudence, includes any Hindu deity Hindu deity, or the Indian Legislative Income Tax Act, 1922, Section 3 Income T…
- COMMISSIONER OF INCOME-TAX, MADRAS v. S. CHENNIAPPA MUDALIAR 1973 PTD 66
Income Tax Appeal Option Appeal Options Clay, Abolition of Qualifying Appeal In Appeal The tribunal has the power to exclude an appeal in the case of the Appellant's appeal whether the Ultra Voice Ind…
- COMMISSIONER OF INCOME-TAX, BIHAR v. RAMNIKLAL KOTHARI 1973 PTD 74
Income Tax Business Income acquisition is not an independent business partner in the firm that shares the income from the firms, whether it is consolidated with the Indian Income Tax Act, 1922, sectio…
- COMMISSIONER OF INCOME-TAX, BIHAR & ORISSA v. KIRKEND COAL Co. 1973 PTD 83
Income Tax Fines The firm does not close the dissolution and reorganization business penalties even after the restructuring can be applied to the firm whether a source 44 Reference Comprehensive Quest…
- THIRD INCOME-TAX OFFICER, MANGALORE v. M. DAMODAR BHAT 1973 PTD 88
Demand for Income Tax Recovery Notice Notices The garnishee order may be issued to a third party in connection with the obligation under the Act, 1922, even though the time period given to the assesse…
- INCOME-TAX OFFICER, CANNANORE v. M. K. MOHAMMAD KUNHI 1973 PTD 147
The jurisdiction of the Income Tax Appellate Tribunal is pending to appeal the restraining proceedings.…
- V. D. M. RM. M. RM. MUTHIAH.CHETTIAR v. COMMISSIONER OF INCOME-TAX, MADRAS 1973 PTD 267
Income Tax Assessment Failure to disclose material factual disclosure is a partner in which his wife or minor child is a partner Failure to include part of the wife or minor child in the Income Tax St…
- COMMISSIONER OF INCOME-TAX, WEST BENGAL III v. KAMAL SINGH RAMPURIA 1973 PTD 307
Income Tax Re-Assessment Reference Question Whether the assessment made under section 34 (1) (a) is justified in the High Court of Law, there is no material to support the tribunal's finding that the …
- BENARES STATE BANK LTD. v. COMMISSIONER OF INCOME-TAX, U. P. 1973 PTD 482
Filing of Income Tax Dividend Rights in Banaras State, which was incorporated on December 1, 1949, the dividend was announced in July 1949, which was revoked on December 31, 1949, asking whether taxab…
- STAR Co. LTD. v. COMMISSIONER OF INCOME-TAX (CENTRAL), CALCUTTA 1973 PTD 488
Income Tax Business Access Deals to Shares If the loss of the ordinary course of business is lost on the inflated price and the sale of shares on the sale, the question raised by the Tribunal's reason…
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