Skip to content


Bare Act Search Results

Home Bare Acts Phrase: left off

Sign-up to get more results

Unlock complete result pages and premium legal research features.

Start Free Trial

Income Tax Act, 1961 Chapter VI

Title: Aggregation of Income and Set off or Carry Forward of Loss

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 section

Indian 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 section

Merchant 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 section

Code of Civil Procedure, 1908 Rule 1 to 10

Title: Written Statement, Set-off and Counter-claim

State: Central

Year: 1908

.....by the Act 22 of 2002, section 9 (w.e.f. 1-7-2002). 2. Inserted by Act 46 of 1999, section 18(ii) (w.e.f. 1-7-2002). 3. Substituted by Act 22 of 2002, section 9(ii), for sub-rule (3) (w.e.f. 1-7-2002). 4. Rule 5 renumbered as sub-rule (1) of that rule by Act 104 of 1976, section 58(iii) (w.e.f. 1-2-1977). 5. Inserted by Act 104 of 1976, section 58(iv) (w.e.f. 1-2-1977). 6. Inserted by Act 14 of 1976, section 58(v) (w.e.f. 01.02.1977). 7. Substituted by Act 22 of 2002, section 9, for rules 9 and 10 (as they stood immediately before their omission by clause (v) of section 18 of the Code of Civil Procedure (Amendment) Act, 1999 (46 of 1999). 8. Inserted by Act 104 of 1976, section 58(vi) (w.e.f. 01.02.1977). 9. Rule 8A was earlier inserted by Act 104 of 1976, section 58(vii) (w.e.f. 01.02.1977).

View Complete Act      List Judgments citing this section

Industrial Disputes Act, 1947 Section 25M

Title: Prohibition of Lay-off

State: Central

Year: 1947

.....(1), between the expression "this Chapter applies" and the expression "shall be laid off", insert the expression "or is applied under sub-section (1a) of section 25K" and for the expression "appropriate Government", substitute the expression "State Government"; (b) in sub-section (2), for the expression "(Amendment) Act, 1976", substitute the expression "Rajasthan Amendment) Act, 1984" (c) for sub-section (3), substitute the following sub-sections, namely:-- "(3) In the case of every application for permission under sub-section (1) or sub-section (2), the employer shall state clearly the reasons due to which he intends to lay off or continue the lay off of a workman and a copy of such application shall be served on the workman intended to be laid off continued to be laid off by registered post with acknowledgement due. (4) Where an application for permission has been made under sub-section (1) or sub-section (2), the authority to whom the application has been made, after making such enquiry as it thinks fit and after giving reasonable opportunity of being heard to the employer and the workman, may, having regard to the genuineness and adequacy of the reasons.....

View Complete Act      List Judgments citing this section

Income 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

.....company or to ensure that the amalgamation is for genuine business purpose. 4. See rule 9C and Form No. 62. For analysis, see Mashbra's Income-tax Rules. 5. Inserted by the Finance Act, 2001, with retrospective effect from 1st April, 2000. 6. Inserted by the Finance Act, 2002, with effect from 1st April, 2003. 7. Inserted by the Finance Act, 2003, with effect from 1st April, 2004. 8. Inserted by the Finance Act, 2010 w.e.f. 01.04.2011. 9. Substituted by the Finance Act, 2010 w.e.f. 01.04.2011 for the following:"(a) accumulated loss means so much of the loss of the predecessor firm or the proprietary concern or the amalgamating company or the demerged company, as the case may be, under the head Profits and gains of business or profession (not being a loss sustained in a speculation business) which such predecessor firm or the proprietary concern or amalgamating company or demerged company, would have been entitled to carry forward and set-off under the provisions of section 72 if the reorganisation of business or amalgamation or demerger had not taken place;" 10. Substituted by the Finance Act, 2010 w.e.f. 01.04.2011 for the following: "(b) unabsorbed depreciation.....

View Complete Act      List Judgments citing this section

Indian 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 section

Industrial 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 section

Companies 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 section

Indian 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.

View Complete Act      List Judgments citing this section
  • << Prev.

Sign-up to get more results

Unlock complete result pages and premium legal research features.

Start Free Trial




Save Judgments// Add Notes // Store Search Result sets // Organize Client Files //