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Excess Profits Tax

Excess Profits Tax legal meaning, translation and judicial precedents.

Meaning & Judicial Interpretation: (اردو مفہوم اور قانونی تشریح)

1968 PTD 708 CALCUTTA-HIGH-COURT-INDIA Judicial Precedent

Excess Profits Tax Post-war refund received in U. K. Whether income received outside taxable territories-Deduction of Rs. 4,500 whether permissible-Income-tax Act, 1922, Ss. 4(1)(c) third proviso & 49-D-Indian Finance Act, 1946, S. 11(11) to (14)Excess Profits Tax Act, 1940, S. 12(2)-U K. Finance Act, 1941, S. 28(1), as amended by U. K. Finance Act, 1942, S. 37.

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Precedents & Case Laws citing "Excess Profits Tax"

SCMR 1973
Civil Appeals Nos. 64, 65 and 66 of 1960, decided on 7th February 1961.

1973 S C M R 525

THE LAHORE‑SUKHEKI TRANSPORT SOCIETY, SHEIKHUPURA‑Appellant Versus THE COMMISSIONER OF INCOME‑TAX, PUNJAB AND N.‑W. F. P., LAHORE‑Respondent

Court: High Court
PLD 1962
Civil Reference No. 1 of 1956, decided on 2nd February 1962.

P L D 1962 (W

Court:
PTD 1968
Income‑tax Reference No. 66 of 1957, decided on 5th December 1961.

1968 P T D 708

PRINTERS (INDIA) LTD. Versus COMMISSIONER OF INCOME‑TAX

Court: Calcutta (India)
PTD 1993
Civil Appeals Nos.1453 and 1454 of 1980 with Civil Appeals Nos. 3928 and 3929 of 1991, decided on 3rd March, 1993.

1993 P T D 1616

CHHATHU RAM and others Versus COMMISSIONER OF INCOME TAX and others

Court: 201 ITR 513
PTD 1964
Miscellaneous Petition No. 227 of 1961, decided on 17th July 1963.

1964 P T D 566

RAJPUTANA TEXTILES (AGENCIES) PRIVATE LTD. Versus DAS GUPTA, INCOME‑TAX OFFICER/EXCESS PROFITS TAX OFFICER AND ANOTHER

Court: Bombay (India)
PTD 1980
Income-tax Miscellaneous Case No. 145 of 1960, decided on 9th, Aril 1964.

1980 P T D 222

RAM NATH RAM PRASAD Versus COMMISSIONER OF INCOME‑TAX.

Court: Allahabad High Court (INDIA)
PLD 1955
Civil Reference Case No. 4 of 1952, on decided 1st July, 1955.

P L D 1955 Lahore 621

Court:
PTD 1989
Civil Appeal No.689-692 (NT) of 1975 with S.L.P.(C) No. 5324 and 5325 of 1978 decided on, 15th December, 1987.

1989 P T D 533

COMMISSIONER OF INCOME-TAX, LUCKNOW Versus VIKRAM COTTON MILLS LTD.

Court: Supreme Court of India
PTD 1966
N/A

1966 P T D 553

V. N. M. ARUNACHALA NADAR Versus COMMISSIONER OF EXCESS PROFITS TAX, MADRAS

Court: Madras (India)
PTD 1989
Civil Appeal No.4034 of 1975, decided on 11th December, 1987.

1989 P T D 811

RAJA RAM KUMAR BHARGAVA by Legal Heirs. Versus UNION OF INDIA

Court: Supreme Court of India