"April, 1964" Archive

CIT v. Malayalam Plantations Ltd. (Supreme Court of India)

Commissioner Of Income-Tax, Kerala Vs. Malayalam Plantation Ltd. (supreme Court of India)

For the two accounting periods the assessee, a resident company, incorporated outside India paid -estate duty payable on the death of its certain share holders not domiciled in India and debited the said amounts to revenue in its accounts in ascertaining the profits and gains of its business for the said years. ...

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Notification No. JR-14(32)/63 Date of Issue: 04.04.1964

Notification No. JR-14(32)/63 04/04/1964

Notification: JR-14(32)/63 Commissioner of Income-tax/Gift-tax, Delhi and Rajasthan, New Delhi, hereby authorises the Income-tax Officers/Gift-tax Officers subordinate to him to recover from an assessee the tax, interest, fine, penalty and any other sum payable under the provisions of the said Acts by the said assessee by distraint and sa...

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Notification No. S.O.1376, Date of Issue: 03.04.1964

Notification No. S.O.1376-Income Tax 03/04/1964

Notification: S.O.1376 Commissioner of Income-tax/Gift-tax, Madras, hereby authorises the Income-tax Officers/Gift-tax Officers subordinate to him to recover from an assessee the tax, interest, fine, penalty and any other sum payable under the provisions of the said Acts by the said assessee by distraint and sale of his movable property i...

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