cites: 1003665

1 - 4 of 4 (0.22 seconds)

T. Sadasivam vs Commissioner Of Income-Tax, Madras. on 6 May, 1955 cites

Wales vs Tilley. on 18 May, 1942

I do not think I need refer in detail to Wales v. Tilley. There, a big sum was paid in respect of surrendering the rights of future salary and also for giving up pension rights. In so far as it was attributable to the giving up of the pension rights, it was not assessable and it was sent back to the Commissioners to apportion."

Calcutta High Court Cites 1 - Cited by 11 - Full Document

The Commissioner Of Income-Tax And ... vs The South Indian Pictures Ltd., ... on 26 September, 1951

The decision in Commissioner of Income-tax v. South Indian Pictures Ltd. referred to by learned counsel for the assessee does not really assist him. The point decided was that the money received as compensation for the termination of the three contracts under which assessee was to render service was not a receipt of a revenue nature.

Madras High Court Cites 5 - Cited by 11 - Full Document

Commissioner Of Income-Tax, Bombay ... vs Asiatic Textile Co. Ltd., Bombay on 17 September, 1954

The decision of the Bombay High Court in Commissioner of Income-tax v. Asiatic Textile Company Limited holding that the sum received by the assessee as damages, compensation or solatium for premature termination of a managing agency was a capital receipt, does not lay down any different principle.

Bombay High Court Cites 6 - Cited by 34 - B P Sinha - Full Document

Section 66 in The Income Tax Act, 1961 [Entire Act]

Union of India - Section Cites 0 - Cited by 8366

Search Results Page

Refine Search

Search Results

Wales vs Tilley. on 18 May, 1942

The Commissioner Of Income-Tax And ... vs The South Indian Pictures Ltd., ... on 26 September, 1951

Commissioner Of Income-Tax, Bombay ... vs Asiatic Textile Co. Ltd., Bombay on 17 September, 1954

Section 66 in The Income Tax Act, 1961 [Entire Act]