The Income Tax Reports, Volume 176Company Law Institute of India, 1989 - Income tax |
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Page 145
... Shares shown as investment in books of company : Whether rele- vant factor in deciding whether capital or business ... shares and the loss incurred by it on the sale of shares was allowable as business loss . Facts : For the assessment ...
... Shares shown as investment in books of company : Whether rele- vant factor in deciding whether capital or business ... shares and the loss incurred by it on the sale of shares was allowable as business loss . Facts : For the assessment ...
Page 218
On May 13 , 1967 , the assessee acquired 24,000 shares of Swadeshi Cotton Mills Co. Ltd. , at Rs . 5 per share . No dividend was declared on the said shares thereafter and on December 20 , 1969 , the assessee sold the said shares at Rs ...
On May 13 , 1967 , the assessee acquired 24,000 shares of Swadeshi Cotton Mills Co. Ltd. , at Rs . 5 per share . No dividend was declared on the said shares thereafter and on December 20 , 1969 , the assessee sold the said shares at Rs ...
Page 538
the shares of Bharat Starch and Chemicals Ltd. , the Appellate Assistant Commissioner accepted that the market quotation of these shares at Rs . 8.06 on March 31 , 1959 , was a nominal quotation and that there was no transaction in these ...
the shares of Bharat Starch and Chemicals Ltd. , the Appellate Assistant Commissioner accepted that the market quotation of these shares at Rs . 8.06 on March 31 , 1959 , was a nominal quotation and that there was no transaction in these ...
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1st day advance tax aforesaid Allahabad High Court Amendment of section amount appeal Appellate Assistant Commissioner Appellate Tribunal application assessee assessee's assessment year commencing assets Bombay High Court Calcutta High Court cent Central Government chargeable clause Commissioner of Income-tax computed crores day of April decision deed deemed Direct Tax Laws entry in column exemption facts filed Finance Act firm held High Court Hindu undivided family Income-tax Act Income-tax Officer India Indian Penal Code inserted interest issued Kerala High Court kilogram learned counsel liability ment notification order passed partner partnership payable payment penalty person petitioner previous year relevant proceedings profits proposed provisions of section purposes question of law referred registration respect respondent Revenue rule rupees Schedule shares Sikkim specified sub-clause sub-heading sub-section substituted Supreme Court surcharge Tax Laws Amendment tion tonne total income exceeds trust Wealth-tax Act words writ petition