Advanced Search Results

K.R. Patel (Dead) Through Lrs. Vs. Commissioner of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 11(1), 160, 168 and 256(1); Bombay Public Trust Act, 1950 Sections 17, 18, 19, 20, 21, 29 and 36; Indian Succession Act, 1925 - Sections 2, 211, 222, 302, 317 and 366; Mussalman Wakf Validating Act, 1913; Official Trustees Act, 1913 - Sections 7(6); Income Tax Act, 1922 - Sections 4(3), 41 and 176(4); Administrators General Act, 1963

Reported in : AIR1999SC3203; [1999]239ITR738(SC); JT1999(6)SC293; 1999(5)SCALE249; (1999)7SCC26; [1999]Supp2SCR44

hands under the provisions of Section 168 of the Act. High Court examined the provisions of the Administrators-General Act, 1963 and the Official Trustees Act, 1913 and held as under:It appears to be quite clear that though the … that since the debts had not been fully discharged the trustees could be assessed only as executors under Section 41 of the Income Tax Act, 1922 and income was not exempt from tax. The question which came up

Ramchandra Sheshgiri Kamath Vs. Janardan Vishwanath Hegde

Court : Mumbai

Subject : Tenancy

Acts : Code of Civil Procedure (CPC), 1908 - Sections 11; Presidency Small Cause Courts Act, 1882 - Sections 41, 43, 46, 47 and 49; ;Maharashtra Presidency Small Cause Courts (Amendment) Act, 1963

Reported in : AIR1969Bom111; (1968)70BOMLR376; ILR1969Bom766

by law'. It was held by the Privy Council in Hook v. Administrator General 48 Ind App 187= (AIR 1921 PC 11) that the plea … trying the title thereto.6. Extensive amendments were made Chapter VII by the Presidency Small Cause Courts (Maharashtra Amendment) Act, 1963 (Act No.41 of 1963) which came into force on the 28th of November 1963. The first of such … fallen in arrears for over three months and thereupon, the plaintiff terminated agreement and filed an application under Section 41 of the Presidency Small Cause Courts Act, 1882 (Ejectment Application No.8/177 E of 1958) for possession of the

K. R. Patel Vs. Commissioner of Income-tax

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : (1999)155CTR(SC)585

assessable in his hands under the provisions of section 168. The High Court examined the provisions of (lie Administrators General Act, 1963 and the Official Trustees Act, 1913 and held as under:'It appears to be quite clear that though the … that since the debts had not been fully discharged, the trustees could be assessed only as executors under section 41 of the Indian Income Tax Act, 1922 and income was not exempt from tax. The question which came

K. R. Patel Vs. Commissioner of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : [1999]106TAXMAN151(SC)

in his hands under the provisions of Section 168 of the Act.High Court examined the provisions of the Administrators- General Act, 1963 and the Official Trustees Act, 1913 and held as under:- "It appears to be quite clear that though … that since the debts had not been fully discharged the trustees could be assessed only as executors under Section 41 of the Income Tax act, 1922 and income was not exempt from tax. The question which came up

Board of Education of Samavesham of Telugu Baptish Churches, Nellore V ...

Court : Andhra Pradesh

Subject : Civil

Acts : Constitution of India - Article 226; Code of Civil Procedure (CPC), 1908 - Sections 9, and 141 - Order 22, Rule 3 - Order 23, Rules 1 and 3; Specific Relief Act, 1963; Societies Registration Act; Code of Civil Procedure (CPC) amended, 1976 - Order 23, Rule 3

Reported in : 2001(2)ALD527; 2001(2)ALT503

punished therefor in accordance with law.14. In terms of the provisions of Section 41 of the Specific Relief Act, 1963, even no injunction can be granted by any Court prohibiting any person/persons from filing any suit for other … Sri C.D. Prakasha Rao and his father Moses representing themselves as Additional General Secretary and Chairman respectively of STBC located at ABM Compound, Markapur, Prakasham … Churches as well as Field Associations and Samavesham are having their own bye-laws for conducting elections and for administration of the affairs of the respective institutions. As far as Samavesham is concerned, the certified copy of the

Amichand Valanji and ors. Vs. G.B. Kotak and ors.

Court : Mumbai

Subject : Constitution

Acts : Defence of India Act, 1962 - Sections 3(1), 3(2), 40 and 44; ;Defense of India Rules, 1962; Gold Control Rules; ;Constitution of India - Article 226

Reported in : AIR1966Bom70; (1965)67BOMLR234

Similar would also be the case of the speech made by the Finance Minister of the 6th March 1963. Section 41 of the Defence of the Government of under the Act to be laid on the table to the … of the Gold Control is notion the hands of the 'Gold Board' is not the hands of the administrators. Respondents Nos 1 to 4 to this petition are members of Gold Board. No order can be passed … the arguments advanced before us the were in respect of rules in general. If would not therefore be necessary to consider each rule separately.(2) The

Government of National Capital Territory of Delhi and Others Vs. Union ...

Court : Delhi

Subject : Education

all previous orders on the subject, the President hereby directs that the Administrators of all Union Territories other than Arunachal Pradesh and Mizoram (whether known … Cabinet system of Government adopted by our Constitution. Under this system, the general rule is that the exercise of executive functions by the Administrator has … also the submission of Mr Jethmalani must be rejected." 103. Section 44(1) of the Government of Union Territories Act, 1963 which is pari materia with Article 239AA(4) may be reproduced hereunder for ready reference: "44. Council of Ministers.-(1) … deciding objections under Section 100(2) must be discharged by the Lt. Governor himself. It is contended that under Section 41 of the GNCTD Act, 1991, the Lt. Governor shall act in his discretion in a matter which is

Bawa Satya Paul Singh Vs. Income-tax Officer, New Delhi, and Others.

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : [1966]62ITR147(P& H)

petitioner, accordingly, submitted a representation to respondent No. 1 on 6th February, 1963. He also requested him in August, 1963, that the demand notices be … already been made, according to law, before the receipt of the petitioners representation. It was also stated that section 41 of the Income-tax Act, 1922, was an enabling section and there was nothing to compel the Income-tax Officer … In the case of income, profits or gains chargeable under this Act which the Courts of Wards, the Administrators-General, the Official Trustees or any receiver or manager (including any person whatever his designation who in fact manages

Bawa Satya Paul Singh Vs. Income-tax Officer, Income Tax Cum-wealth Ta ...

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Indian Income-Tax Act, 1922 - Sections 10, 23-B, 26-A, 40, 41, 41(2) and 42(1); Wakf Validating Act, 1913; Bihar Agricultural Income-tax Act, 1948; Mysore Agricultural Income-tax Act - Sections 10; Constitution of India - Articles 14, 19, 19(1), 31 and 226

Reported in : AIR1965P& H333

to respondent No. 1 on 6-2-1963. He also requested him in August, 1963 that the demand notices be set to the Receiver Respondent No. 1 … been made according to the law before the receipt of the petitioners representation. It was also stated that section 41 of the Income-tax Act, 1922, was an enabling section and there was noting toe compel the Income-tax Officer … 41(1). In the case of income, profits or gains chargeable under this Act which the Courts of the Administrator-General, the Official Trustees or any receiver or manager (including any person what-ever his designation who in fact manages

Pradeep Kumar Raghav vs.telecommunication Consultants India Ltd.

Court : Delhi

Subject : MRTP

his tenure and the requirement of the Corporation to have a Chief General Manager (HR) continued to subsist. In substance, the contention urged on behalf … effectively adjudicate the subject dispute it would firstly be relevant to reproduce Section 14 of the Specific Relief Act, 1963, which reads as follows: “14. Contracts not specifically enforceable.-(1) The following contracts cannot be specifically enforced, namely:- (a) … since for the reasons discussed hereinbefore there cannot be specific performance of the subject contract, in view of Section 41(e) of the Specific Relief Act, 1963. Even an injunction cannot be granted to prevent the breach thereof, thereby, … is a wholly owned Government of India Public Sector Enterprise under the administrative control of the Department of Telecommunications (DOT), Ministry of Communications, Government of