Advanced Search Results

Belapur Co. Ltd. Vs. Maharashtra State Farming Corporation

Court : Mumbai

Subject : Property

Acts : Evidence Act, 1872 - Sections 91 to 98; Code of Civil Procedure (CPC), 1908

Reported in : AIR1969Bom231; 1970MhLJ330

of sugarcane that the plaintiffs were cultivating the said lands. Under the Maharashtra Agricultural Lands (Ceiling on Holdings) Act 1961, however, all surplus lands of the plaintiffs, i.e. lands in excess of the ceiling fixed in the manner … by reason of the fact that the cost of sugarcane forms about 60% of the cost of producing sugar. A further fact which is not … Statement which deals inter alia with paragraph 27 of the plaint, it has been contended by the learned Advocate General that the same has been denied in paragraph 27 of the plaint, it has been contended by … State Government, subject, of course, to payment of compensation as therein provided. Section 28 of the said Act which is important for the purpose of

K.M. Vijayan and Others Vs. Union of India and Others

Court : Chennai

Subject : Direct Taxation

Acts : Tamil Nadu Tax on Professions, Trades, Callings and Employments Act, 1992 - Sections 2(6), 3, 3(2), 11 and 21; Tamil Nadu General Sales Tax Act - Sections 41; Code of Criminal Procedure (CrPC) , 1973 - Sections 165; Tamil Nadu Tax on Professions, Trades, Callings and Employments Act, 1922; Constitution of India - Articles 14, 246(3) and 276; Income Tax Act, 1961 - Sections 132 and 159

Reported in : [1995]214ITR93(Mad)

of the Constitution of India. The said section 21 is also contrasted with section 132 of the Income-tax Act, 1961, which provides for such search and seizure. only where the officer concerned has the requisite 'reason to believe', … the said Schedule'. 6. The Act has been passed pursuant to entry 60 of List II (State List) of the Seventh Schedule to the Constitution … with each one of them. one after another, in the light of the arguments advanced by the learned Advocate-General to counter the abovesaid submissions of learned counsel for the petitioners. 17. We shall first take up the

Commissioner of Income-tax, Gujarat-ii Vs. Pushpavati Kantilal

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 154, 154(1), 250 and 271

Reported in : [1981]129ITR582(Guj)

The revenue has got referred for the opinion of this court under s. 256(1) of the I. T. Act, 1961, a question of law arising from the order of the Income-tax Appellate Tribunal, Ahmedabad Bench ` A'. The … appellate order for the concerned assessment years so far as the assessee is concerned. 10. Mr. Raval, learned advocate for the revenue, placed strong reliance on the decision of the Supreme Court in Mahendra Mills Ltd. v. … passing the rectification orders for the assessment years 1962-63 and 1963-64, under section 154 of the Income-tax Act, 196 ?' 2. A few facts leading

A. Keshava Bhat Vs. Income-tax Officer and ors.

Court : Karnataka

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 44AA, 44AA(3), 271A and 273B; Income-tax Rules, 1962 - Sections 6F and 6F(1); Taxation Laws (Amendment) Act, 1975; Income-tax (Amendment) Rules, 1981; Income-tax (Amendment) Rules, 1983

Reported in : (2001)166CTR(Kar)421; ILR2001KAR2126; [2001]247ITR83(KAR); [2001]247ITR83(Karn); [2001]115TAXMAN208(Kar)

not maintained books of account. A show-cause notice under Section 271A read with section 273B of the Income-tax Act. 1961 (for short, 'the Act'), was issued to him requiring him to explain as to why the penalty be … Ashok Bhan J.1. The appellant is a practising advocate. He is an income-tax assessee from the year 1989-90 onwards. For the assessment year 1989-90, he had declared … immediately preceding the previous year his gross receipt was less than Rs. 60,000 he was not required to maintain the books of account. The learned

Premji Khimraj Shah Vs. Income-tax Officer, Ward A, Bhuj-kutch

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 170, 170(1), 170(3), 179(1) and 179(3)

Reported in : [1979]118ITR216(Guj)

challenges the notice issued by the respondent purporting to act under s. 179(1) and (3) of the I.T. Act, 1961, of December 10, 1973, calling upon the petitioner to show cause why the petitioner should not be treated … under s. 170(3) of the I.T. Act, 1961. It is under this section that the impugned notice has been issued upon the petitioner to show … reply to the show-cause notice. By reply dated December 28, 1973, the petitioner was informed that the petitioner advocate, Shri Vora, attended before the respondent and had discussed with him on December 24, 1973, and he was

Sudhir Chandra Ghosh and ors. Vs. Sachindra Nath Ghosh

Court : Kolkata

Subject : Tenancy

Acts : West Bengal Premises Tenancy Act, 1956 - Section 17, 17(1), 17(2) and 17(3)

Reported in : AIR1982Cal267,86CWN635

for which the tenant may have made default' in Section 13 (1) of the M. P. Accommodation control Act, 1961 which refers to the default described in Section 12 (1) (a) of the Act meaning non-payment of 'the … of the Contract Act a barred debt is good consideration for a fresh promise to pay the amount. Section 60 of the Contract Act provides that when a debtor makes a payment without any direction as to how … rent for four months within a period of twelve months,38. The learned advocate for the petitioner has submitted and in my view, rightly that the

Malwa Knitting Works Vs. Commissioner of Income-tax

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 26A; Advocates Act, 1961; Bar Councils Act, 1926

Reported in : [1977]107ITR379(MP)

P.K. Tare, C.J.1. The Income-tax Appellate Tribunal, under Section 256(1) of the Income-tax Act, 1961, has referred the following question for our opinion :'Whether, on the facts and circumstances of the case, the … effect from that date carried on the former family business. The partners of the firm were Shri Jagdishrai, advocate, his younger brother, Shri Amritlal, and their mother, Smt Satyawatibai. This partnership firm applied for registration for the

Commissioner of Income-tax, Gujarat Vs. Gautam Sarabhai

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 45, 48, 74(1), 80A(1), 80B(5) and 80T

Reported in : [1981]129ITR133(Guj)

the revenue, the following two questions of law for our opinion under s. 256(1) of the I. T. Act, 1961 : '1. Whether the capital loss brought forward has to be set off against the capital gains if … and the assessee would be eligible for deduction of the whole or 60 per cent. of 'such income', as the case may be. It was … when it becomes necessary to refer to certain decisions to which our attention was drawn by the learned advocates of both the sides. In H. H. Sir Rama Varma v. CIT (See App. I, p. 156 infra) … assets other than short-term capital assets assessable for that assessment year under section 74(1)(a)(ii) of the Act 2. Whether the Tribunal was right in law

S. Deepika Bhat and Others Vs. Union of India, Represented by Departme ...

Court : Karnataka

Subject : Education

education in law are required to be affiliated to the BCI, a statutory body corporate, constituted under the Advocates Act, 1961 (Hereinafter referred to as the '1961 Act', for brevity) . The BCI has made Rules on … in law are required to be affiliated to the BCI, a statutory body corporate, constituted under the Advocates Act, 1961 (Hereinafter referred to as the '1961 Act', for brevity) . The BCI has made Rules on standards of … the other hand Section 24A was introduced by Section 19 of Act 60 of 1973 with effect from 31st January, 1974 to disqualify certain persons … 5 of Bar Council of India Rules as unconstitutional, discriminatory, arbitrary and Section 86 read with 34[2] lii] and Section 49 of the Karnataka State

M/S. Lakshminirman Bangalore pvt.ltd Vs. The Deputy Commissioner of In ...

Court : Karnataka

Subject : Education

OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE & STRIKE DOWN PROVISIONS OF SEC.234E OF THE INCOME TAX ACT, 1961 AS UNCONSTITUTIONAL AND VIOLATIVE OF ARTICLE14OF THE CONSTITUTION OF INDIA. W.P.NOs.3725/2014 & 9922-9923/2014: BETWEEN: M/S. K K BROTHERS … PARLIAMENT STREET, NEW DELHI-110 001. THE COMMISSIONER OF INCOME TAX BANGALORE-II, 4. 60 CENTRAL REVENUE BUILDING, QUEENS ROAD, BANGALORE-560 0001. TDS RECONCILIATION ANALYSIS AND CORRECTION … ABOUT58YEARS SON OF SRI RANGARAJAN ... PETITIONER (BY SRI. S PARTHASARATHI, SRI. P. DINESH & SRI. JINITA CHATTERJEE ADVOCATES) AND:1. THE DEPUTY COMMISSIONER OF INCOME-TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAWAN SECTOR-3, VAISHALI GHAZIABAD, UP- 201 010.2. UNION … CONSTITUTION OF INDIA PRAYING TO QUASH AND TO HOLD THE PROVISIONS OF SECTION234 OF THE ACT AS ULTRA VIRES OF THE CONSTITUTION OF INDIA. W.P.NOs.3476-3479/2014