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

April 11, 1964 7116 Views 0 comment Print

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.

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

April 4, 1964 358 Views 0 comment Print

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 sale of his movable property in the manner laid down in the Third Schedule to the said Income-tax Act, 1961

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

April 3, 1964 307 Views 0 comment Print

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 in the manner laid down in the Third Schedule to the said Income-tax Act, 1961

Notification No. S.O. 1228, Date of Issue: 26.03.1964

March 26, 1964 403 Views 0 comment Print

Notification: 1228 The Gujarat Cancer Society, Ahmedabad has been approved by the Indian Council of Medical Research, the prescribed authoritY, for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 (43 of 1961).

Notification No. S.O.1227, Date of Issue: 25/3/1964

March 25, 1964 354 Views 0 comment Print

Notification: S.O.1227 It is hereby notified for general information that the institution mentioned below has been approved by the Council of Scientific and Industrial Research, the prescribed authority , for the Institution -Shri Ram Centre for Industrial Relations, New Delhi

Notification No. 128/49, Date of Issue: 02.03.1964

March 2, 1964 453 Views 0 comment Print

Notification: 128/49 Commissioner of Income-tax/Gift-tax, Uttar Pradesh, Lucknow, 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 in the manner laid down in the Third Schedule to the said Income-tax Act, 1961

Notification No. S.O.1448, Date of Issue: 19.02.1964

February 19, 1964 346 Views 0 comment Print

Notification: S.O.1448 Commissioner of Income-tax/Gift-tax, Madhya Pradesh, Nagpur and Bhandara, Nagpur, 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 in the manner laid down in the Third Schedule to the said Income-tax Act, 1961

Notification No. T-V461(21)/64, Date of Issue: 05.02.1964

February 5, 1964 385 Views 0 comment Print

Notification: T-V461(21)/64 In pursuance of sub-section (5) of section 226, and section 229 of the Income-tax Act, 1961 (43 of 1961), section 33 of the Gift-tax Act, 1958 (18 of 1958), and section 19 of the Super Profits Tax Act, 1963 (14 of 1963), and of all other powers enabling him in this behalf and in supersession of all previous orders in so far as they

Notification No. S.O.511, Date of Issue: 04.02.1964

February 4, 1964 355 Views 0 comment Print

Notification: S.O.511 This notification contains Amendment to Income-tax Rules carried out on 4-2-1964 not reproduced here as it is already contained in the body of the Rules itself

Notification No. S.O.347, Date of Issue: 20.01.1964

January 20, 1964 384 Views 0 comment Print

Notification: S.O.347 Wool Research Association, Bombay – It is hereby notified for general information that the institution mentioned below has been approved by the Council of Scientific and Industrial Research,

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