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Home Bare Acts Phrase: left offIncome Tax Act, 1961 Chapter VI
Title: Aggregation of Income and Set off or Carry Forward of Loss
State: Central
Year: 1961
.....offers no explanation about the nature and source thereof or the explanation offered by him is not, in the opinion of the Assessing Officer, satisfactory, the sum so credited may be charged to income-tax as the income of the assessee of that previous year. Section 69 - Unexplained investments Where in the financial year immediately preceding the assessment year the assessee has made investments which are not recorded in the books of account, if any, maintained by him for any source of income, and the assessee offers no explanation about the nature and source of the investments or the explanation offered by him is not, in the opinion of the Assessing Officer, satisfactory, the value of the investments may be deemed to be the income of the assessee of such financial year. Section 69A - Unexplained money, etc. Where in any financial year the assessee is found to be the owner of any money, bullion, jewellery or other valuable article and such money, bullion, jewellery or valuable article is not recorded in the books of account, if any, maintained by him for any source of income, and the assessee offers no explanation about the nature and source of acquisition of the.....
View Complete Act List Judgments citing this sectionIndian Succession Act, 1925 Section 33
Title: Where Intestate Has Left Widow and Lineal Descendants, or Widow and Kindred Only, or Widow and No Kindred
State: Central
Year: 1925
Section 33 - Where intestate has left widow and lineal descendants, or widow and kindred only, or widow and no kindred Where the intestate has left a widow- (a) if he has also left any lineal descendants, one-thirds of his property shall belong to his widow, and the remaining two-thirds shall go to his lineal descendants, according to the rules hereinafter contained; (b) 1 [save as provided by section 33A] if he has left no lineal descendant, but has left persons who are of kindred to him, one-half of his property shall belong to his widow, and the other half shall go to those who are kindred to him, in the order and according to the rules hereinafter contained; (c) if he has left none who are of kindred to him, the whole of his property shall belong to his widow. ___________________ 1. Inserted by Act 40 of 1926, section 2.
View Complete Act List Judgments citing this sectionMerchant Shipping Act, 1958 Section 122
Title: Wages and Other Property of Seaman or Apprentice Left Behind
State: Central
Year: 1958
.....and, if required by the shipping master to do so shall furnish such vouchers as arc reasonably required to verify the statements. (3) The master shall at the time when he delivers the statements referred to in sub-section (2) to the shipping master also deliver to him the amount due to the seaman or apprentice in respect of wages and the property that was left on board by him, and the shipping master shall give to the master a receipt there for in the prescribed form. (4) The master shall be entitled to be reimbursed out of the wages or property referred to in clause (a) of sub-section (2) such expenses shown in the statement referred to in clause (b) of that sub-section as appear to the shipping master to be properly chargeable.
View Complete Act List Judgments citing this sectionCode of Civil Procedure, 1908 Rule 1 to 10
Title: Written Statement, Set-off and Counter-claim
State: Central
Year: 1908
..... (a) produced for the cross-examination of the plaintiffs witnesses, or (b) handed over to a witness merely to refresh his memory.] 2. New facts must be specially pleaded The defendant must raise by his pleading all matters which show the suit not to be maintainable, or that the transaction is either void or voidable in point of law, and all such grounds of defence as, if not raised, would be likely to take the opposite party by surprise, or would raise issues of fact not arising out of the plaint, as, for instance, fraud, limitation, release, payment, performance, or facts showing illegality. 3. Denial to be specific It shall not be sufficient for a defendant in his written statement to deny generally the grounds alleged by the plaintiff, but the defendant must deal specifically with each allegation of fact of which he does not admit the truth, except damages. 4. Evasive denial Where a defendant denies an allegation of fact in the plaint, he must not do so evasively, but answer the point of substance. Thus, if it is alleged that he received a certain sum of money, it shall not be sufficient to deny that he received that particular amount, but he must deny.....
View Complete Act List Judgments citing this sectionIndustrial Disputes Act, 1947 Section 25M
Title: Prohibition of Lay-off
State: Central
Year: 1947
.....lay-off, may, having regard to the genuineness and adequacy of the reasons for such lay-off, the interests of the workmen and all other relevant factors, by order and for reasons to be recorded in writing, grant or refuse to grant such permission and a copy of such order shall be communicated to the employer and the workmen. (5) Where an application for permission under sub-section (1) or sub-section (3) has been made and the appropriate Government or the specified authority does not communicate the order granting or refusing to grant permission to the employer within a period of sixty days from the date on which such application is made, the permission applied for shall be deemed to have been granted on the expiration of the said period of sixty days. (6) An order of the appropriate Government or the specified authority granting or refusing to grant permission shall, subject to the provisions of sub-section (7), be final and binding on all the parties concerned and shall remain in force for one year from the date of such order. (7) The appropriate Government or the specified authority may, either on its own motion or on the application made by the employer or any.....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 72A
Title: Provisions Relating to Carry Forward and Set off of Accumulated Loss and Unabsorbed Depreciation Allowance in Amalgamation or Demerger, Etc.
State: Central
Year: 1961
.....or amalgamation or demerger had not taken place.] 5[(aa) industrial undertaking means any undertaking which is engaged in - (i) the manufacture or processing of goods; or (ii) the manufacture of computer software; or (iii) the business of generation or distribution of electricity or any other form of power; or 6[(iiia) the business of providing telecommunication services, whether basic or cellular, including radio paging, domestic satellite service, network of trunking, broadband network and internet services; or] (iv) mining; or (v) the construction of ships, aircrafts or rail systems; ] 10[(b) "unabsorbed depreciation" means so much of the allowance for depreciation of the predecessor firm or the proprietary concern or the private company or unlisted public company before conversion into limited liability partnership or the amalgamating company or the demerged company, as the case may be, which remains to be allowed and which would have been allowed to the predecessor firm or the proprietary concern or the company or amalgamating company or demerged company, as the case may be, under the provisions of this Act, if the reorganisation of business or.....
View Complete Act List Judgments citing this sectionIndian Succession Act, 1925 Section 48
Title: Where Intestate Has Left Neither Lineal Descendant, nor Parent, nor Brother, nor Sister
State: Central
Year: 1925
Where the intestate has left neither lineal descendant, nor parent, nor brother, nor sister, his property shall be divided equally among those of his relatives who are in the nearest degree of kindred to him. Illustrations (i) A, the intestate, has left a grandfather, and a grandmother and no other relative standing in the same or a nearer degree of kindred to him. They, being in the second degree, will be entitled to the property in equal shares, exclusive of any uncle or aunt of the intestate, uncles and aunts being only in the third degree. (ii) A, the intestate, has left a great-grandfather, or a great-grandmother, and uncles and aunts, and no other relative standing in the same or a nearer degree of kindred to him. All of these being in the third degree will take equal shares. (iii) A, the intestate, left a great-grandfather, an uncle and a nephew, but no relative standing in a nearer degree of kindred to him. All of these being in the third degree will take equal shares. (iv) Ten children of one brother or sister of the intestate and one child of another brother or sister of the intestate, constitute the class of relatives of the nearest degree of kindred to him.
View Complete Act List Judgments citing this sectionIndustrial Disputes Act, 1947 Section 25C
Title: Right of Workmen Laid-off for Compensation
State: Central
Year: 1947
.....of directions issuedthere under, the compensation payable to the workman shall be equal to hundred per cent. of the total of the basic wages and dearness allowance that would have been payable to him had he not been so laid off." (b) in the existing first proviso, for the words "provided that", substitute the words "provided further that"; (c) in the existing second proviso, for the words "provided further that" substitute thewords "provided also that". 3 WestBengal In section 25C, the second proviso shall be omitted. ________________________ 1. Substituted by Act 35 of 1965, section 5, for the section 25C(w.e.f. 1-12-1965). 2. Vide Maharashtra Act 22 of 1981, section 3 (w.e.f. 1-7-1981). 3. Vide West Bengal Act 57 of 1980.
View Complete Act List Judgments citing this sectionCompanies Act, 1956 Section 560
Title: Power of Registrar to Strike Defunct Company off Register
State: Central
Year: 1956
.....the company and all other persons in the same position as nearly as may be as if the name of the company had not been struck off. (7) Upon a certified copy of the order under sub-section (6) being delivered to the Registrar for registration, the company shall be deemed to have continued in existence as if its name had not been struck off. (8) A letter or notice to be sent under this section to a company may be addressed to the company at its registered office, or if no office has been registered, to the care of some director,1[***] manager or other officer of the company or if there is no director,1[***] manager or officer of the company whose name and address are known to the Registrar, may be sent to each of the persons who subscribed the memorandum, addressed to him at the address mentioned in the memorandum. (9) A notice to be sent under this section to a liquidator may be addressed to the liquidator at his last known place of business. _____________________ 1. The words "the managing agent, secretaries and treasures," omitted by Act 53 of 2000, Section 212 (w.e.f. 13-12-2000) 2. Substituted by Act 11 of 2003, Section 114, for "Court".
View Complete Act List Judgments citing this sectionIndian Succession Act, 1925 Section 33A
Title: Special Provision Where Intestate Has Left Widow and No Lineal Descendants
State: Central
Year: 1925
.....and administration expenses of theintestate, and allother lawfulliabilities and charges to which the property shall besubject. (5) This section shall not apply- (a) to the property of- (i) any Indian Christian, (ii) any child or grandchild of any male person who is orwas at the time ofhis death an IndianChristian, or (iii) any person professing the Hindu,Buddhist,Sikh or Jaina religion the succession to whose property is, under section 24 of the Special Marriage Act,1872 (3of 1872) regulated by the provisions ofthis Act; (b) unless the deceased dies intestate in respect of all his property.] ___________________ 1. Inserted by Act 40 of 1926, section 3.
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