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Calcutta Electric Supply Corporation Ltd. Vs. Additional Commissioner ...

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32, 43 and 43(6); ;Income Tax Rules, 1962 - Rule 5

Reported in : (1982)27CTR(Cal)263,[1982]136ITR777(Cal)

Sabyasachi Mukharji, J.1. In this reference under Section 256(1) of the I.T. Act, 1961, the following questions have been referred to this court:'1. Whether, on the facts and in the circumstances of … carefully considered the arguments put forward before me by the learned senior advocate, Shri Ginwala, but I am unable to agree with him. The main … principle. The depreciation being an outgoing expenditure had to be computed in terms of Section 32(1)(ii) read with Section 43(6) of the Act and it was also to be calculated on the actual cost of the assets to

Devendra Bhai Shankar Mehta Vs. Rameshchandra Vithaldas Sheth and Anot ...

Court : Supreme Court of India

Subject : Civil

Acts : Advocates Act, 1961 - Sections 35, 36B and 43; Constitution of India - Articles 226 and 227; Inocme-tax Act, 1961 - Sections 230A

Reported in : AIR1992SC1398; 1993(41)BLJR17; JT1992(3)SC560; 1992(1)SCALE875; (1992)3SCC473; [1992]2SCR687; 1992(2)LC303(SC); (1992)2UPLBEC803

36B under Section 43 of Advocates' Act, 1961. Civil - fraud - Sections 35, 36 and 43 of Advocate Act, 1961 - advocate and his racket fraudulently took money from complainants - disciplinary committee of Bar Council of India

iqbalnath Premnath Anand Vs. Rameshwarnath Premnath Anand and anr.

Court : Mumbai

Subject : Commercial

Acts : Partnership Act, 1932 - Sections 7

Reported in : AIR1976Bom405; 1977MhLJ51

Court in Karumuthu Thiagarajan Chettiar's case, where at page 1230 of AIR 1961, the Supreme Court, said that the essence of a partnership by giving … dissolve the firm by exercising his right in law to do so by a notice of dissolution under Section 43 of the Indian Partnership Act, 1932, (hereinafter referred to as 'the Act') is clear from paragraph 2 of … at Jullundur is still going on.6. As a result of these disputes and differences, the plaintiff by his advocate's letter dated the 19th June, 1973, gave a notice to the two defendants as the other partners of

Sarabhai M. Chemicals Private Ltd. and Telerad Private Ltd. Vs. P.N. M ...

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 41(2), 43(6), 45, 45(1), 47, 269A, 269C, 269C(1), 269C(2), 269D and 269D(2); Constitution of India - Article 226

Reported in : [1980]126ITR1(Guj)

issued to it by the first-respondent, the competent authority, under the provisions of Chap. XX-A of the I.T. Act, 1961. The notices initiating acquisition proceedings under Section 269D(2) of the Act have been issued in respect of a … have already referred to the provisions of Section 41 but for the purposes of, inter alia, Section 41, Section 43 lays down special definitions. Under Sub-section (1) of Section 43, ' actual cost ' means the actual cost … issuance of notices under Section 269D(1). On the other hand, the learned Advocate-General appearing for the respective petitioner in each petition has contended that what

A.P. Wine Dealers Association and ors. Vs. Deputy Director of Income-t ...

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act 1961 - Sections 2(22AA), 131, 131(1), 131(1A) and 132; Tariff Act; Negotiable Instruments Act; Indian Income Tax Act, 1922 - Sections 22(4), 135 and 142(1); Writ Rules - Rule 4A; Indian Penal Code (IPC) - Sections 29; Code of Civil Procedure (CPC) , 1908 - Order 11; Code of Criminal Procedure (CrPC) , 1973; Constitution of India - Articles 226 and 256

Reported in : (2005)198CTR(AP)136; [2005]276ITR225(AP)

indicated in the said proceeding purporting to exercise such power under Section 131(1) and (1A) of the Income-tax Act 1961, hereinafter in short referred to as 'the Act' for the purpose of convenience. The said action is challenged … for definitely cannot be granted. Several decisions had been relied upon to substantiate his contentions.Submissions of the learned Advocate General :4. The learned Advocate General representing the State Government would take the stand that inasmuch as a

Gasfulbhai Mohmadbhai Bilakhia Vs. State of Gujarat

Court : Gujarat

Subject : CivilProperty

Acts : Succession Act, 1925 - Sections 59; Hindu Succession Act, 1956 - Sections 4, 4(1) and 30; Bombay Tenancy and Agricultural Lands Act, 1948 - Sections 2(21), 43, 43(1), 43(2) and 63; Transfer of Property Act - Sections 5; Karnataka Land Reforms Act, 1961 - Sections 21 and 24; Bombay Tenancy and Agricultural Lands (Vidarbha Region) Act - Sections 54, 54(1), 54(3) and 129; Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 - Sections 5, 5(11) and 15; Constitution of India - Articles 14, 19, 31 and 226; Bombay Land Revenue Code

Reported in : (2005)1GLR575

CASES 294 wherein, while dealing with the provisions contained in Sections 21 & 24 of Karnataka Land Reforms Act, 1961, the Hon'ble Supreme Court has held that the object of Section 21 is not to allow strangers to … RATANLAL V. TAIYABALI HAJI MOHMED (1967-68 (5) G.L.T. 199) decided on 19.01.1968 wherein while considering the restriction in Section 43 of the Tenancy Act, this Court has taken the view that it prohibits a transfer by sale, gift, … which is under challenge in the present petition.6. Mr. A.J. Patel, learned advocate appearing with Mr. Y.N. Ravani for the petitioner has submitted that the

Sarat Chandra Biswal and anr. Vs. Surendra Mohanty, Editor kalinga and ...

Court : Orissa

Subject : Media and CommunicationContempt of Court

Acts : Constitution of India - Articles 19(1) and 226; Contempt of Courts Act, 1952 - Sections 1, 3, 4 and 5; Advocate Act, 1941 - Sections 49; Advocate Rules - Rules 3, 4 and 15

Reported in : AIR1969Ori117; 1969CriLJ763

Deputy Minister in the previous Government and Sri Dinabandhu Sahu, Sri Raghunath Das and Sri S. F. Ahmad, Advocates of this High Court. In Original Criminal Miscellaneous Case No. 3 of 1968, the opposite parties on whom … themselves. In support of this stand they relied on Rule 15 framed under Section 49(1)(c) of the Advocates Act, 1961.16. The explanation on behalf of the newspaper 'Kalinga'--The Editor, Printer and Publisher against whom notices were issued to … [New India Assurance Co. Ltd. v Md. Makubur Rahman, 1993 (2) GLR 430 and New India Assurance Co. Ltd. v Smt Rita Devi, 1997(2) GLT

Pankaj Oil Mills Vs. Commissioner of Income-tax, Gujarat

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 24, 43(5) and 73

Reported in : AIR1978Guj226; [1978]115ITR824(Guj)

expected by prov. (a) from the class of speculative transactions as defined in s. 43(5) of the I.T. Act, 1961, and, therefore, the loss incurred as a result of such contracts of sale was not entitled to be … does not exceed the total stocks of raw materials or merchandise in hand. In the submission of the Advocate-General appearing for the assessee the Tribunal was clearly in error in excluding the operation of this circular so … in the phraseology of clauses (a) and (b) of Explanation 2 to section 24(1) of the Income-tax Act, 1922, was brought to our notice. It

K.M. Krishnan Vs. M. Venkatesan and ors.

Court : Chennai

Subject : Motor VehiclesConstitution

Acts : Motor Vehicles Act, 1939 - Sections 47; Constitution of India - Article 226

Reported in : AIR1964Mad401

Matched in: Advocate T.V. Balakrishnan, Adv. W.A. No. 30 of 1961, ;The Adv. General for ;N.K. Kamaswami and ;N.K. Lakshminarasimhan, Advs. in W.A. No. 100 of 1961;Addl. Govt. Pleader T.V. Balakrishnan, Adv. for Respondent No. 4 in W.A. No. 100 of 1961 and ;K.K. Venugopal for Respondent No. 1 in W.A. No. 30 of 1961

Buckley Vs. Valeo

Court : US Supreme Court

Subject : MRTP

than a candidate or political committee and (2) when they make an expenditure for a communication that expressly advocates the election or defeat of a clearly identified candidate is not unconstitutionally vague and does not constitute a … FROM THE UNITED STATES COURT OF APPEALS FOR THE DISTRICT OF COLUMBIA CIRCUIT Syllabus The Federal Election Campaign Act of 1971 (Act), as amended in 1974, (a) limits political contributions to candidates for federal elective office by … on Contributions by Individuals and Groups to Candidates and Authorized Campaign Committees Section 608(b) provides, with certain limited exceptions, that "no person shall make contributions … 2201, and 2202, and § 315(a) of the Act, 2 U.S.C. § 437h(a) (1970 ed., Supp. IV). [ Footnote 4 ] The complaint sought both