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Controller of Estate Duty Vs. Bipinchandra M. Patel

Court : Mumbai

Subject : Direct Taxation

Reported in : (1990)92BOMLR504

the penultimate paragraph of the judgment. Reference was also made to an Andhra Pradesh High Court decision in the case of Commissioner of Income-tax, A.P. … the Tribunal's interpretation that the words 'amount of tax so paid' in Section 50-B of the Estate Duty Act, 1953 mean the difference between the tax payable by the Accountable Person on the total income including the capital … be made therefrom for ascertaining the principal value of the estate liable to estate duty is found in Section 44. Section 44, it may be further stated, expressly provides for deductions on account of debts and liabilities for … Income-tax Act, under the Estate Duty Act the Tribunal had, it was stated, even powers of enhancement under Section 63(5) so much so that the

Prabhakar Rao N. Mawle Vs. State of Andhra Pradesh

Court : Supreme Court of India

Subject : Civil

Acts : Consolidation Act, 1925 - Sections 51; Andhra State Act, 1953 - Sections 28, 28(2), 30, 53, 54 and 55; State Reorganisation Act, 1956 - Sections 3, 65, 65(1), 119 and 121; Vexatious Litigation (Prevention) Act, 1949 - Sections 2 and 2(1) ; Madras Vexatious Litigation (Prevention) Act, 1949; Companies Act; Banking Companies Act; Constitution of India - Articles 14, 19, 132, 133, 134, 225, 226 and 227; Code of Civil Procedure (CPC), 1908 - Sections 2; Government of India Act, 1935; General Clauses Act, 1897 - Sections 3(44)

Reported in : AIR1965SC1827; [1965]3SCR743

a Court of Record or otherwise. 9. When the State of Andhra was formed in 1953 by the Andhra State Act of 1953, the High Court of Madras ceased to exercise jurisdiction over the territory of the State of … was carved out of the territories of the State of Madras by the Andhra State Act 30 of 1953. Section 28 of that Act provided : '(1) As from the 1st day of January, 1956, or such earlier

A. Srinath and Others Vs. the Andhra Pradesh State Road Transport Corp ...

Court : Andhra Pradesh

Subject : Constitution Civil Subject:

Acts : Code of Civil Procedure (CPC) 1908 - Order 47, Rules 1, 5, 6 and 9 - Order IX; Constitution of India - Articles 26, 162, 246, 225, 226 and 227; Code of Civil Procedure (CPC) 1908 - Sections 15, 44, 114, 117 and 141; Andhra State Act, 1953; Government of India Act, 1915 - Sections 107, 108 and 108(1); Government of India (Amendment) Act, 1935 - Sections 223; Trade Marks Act; Indian High Courts Act, 1861 - Sections 13; General Clauses Act - Sections 8; Interpretation Act; Code of Criminal Procedure (CrPC) ; Code of Civil Procedure (CPC) 1882 - Sections 540, 623, 624 and 627; States Reorganisation Act;

Reported in : AIR1996AP309; 1996(2)ALT893; (1997)ILLJ255AP

created, and reconstituted by the Letters Patent dated 28-12-1865. On creation of the State of Andhra under the Andhra State Act, 1953 (30 of 1953) and the State of Andhra Pradesh under the States Reorganisation Act, 1956 (Act 37 of … Krishna Yachendrulu, (1917) 32 Mad LJ 144: (AIR 1917 Mad 670) has held as follows: '. . . .Section 44 of the Letters Patent says that the provisions are subject to the Legislative powers of the Governor-General in

Ananda Kumar Chakraborty and anr. Vs. State of West Bengal and ors.

Court : Kolkata

Subject : Constitution

Acts : Constitution of India - Articles 31, 31(2), 31(3) and 201; ;West Bengal Estates Acquistition (Amendment) Act, 1967 - Sections 2 and 4; ;West Bengal Estates Acquistition Act, 1953 - Section 44(2); ;West Bengal Estates Acquistition Rules, 1954 - Rule 25

Reported in : AIR1977Cal73

reserved it for the consideration of the President In the case of Sundararamier and Company v. State of Andhra Pradesh, : [1958]1SCR1422 the Supreme Court observed at page 489 of the report that inconsidering the question as … published in accordance with the provisions of Sub-section (2) of Section 44 of the West Bengal Estates Acquisition Act, 1953. Section 44 is in Chapter V of the said Act. Chapter V of the West Bengal Estates Acquisition Act, 1953

Commissioner of Income-tax, Andhra Pradesh Vs. Raja Reddy Mallaram.

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : [1964]51ITR285(SC)

the return.At the instance of Rajareddy Mallaram the following two questions were referred to the High Court of Andhra Pradesh by the Tribunal :'(1) On the facts and in the circumstances of the case, was the order … the Group carried on business in liquor contracts obtained from the former State of Hyderabad. With the end of Fasli year 1358, the contracts came … made by the Income-tax Officer under section 23 (4) on September 30, 1953, bad in law ?(2) If the answer to the above question is … the amount of tax payable as determined in that order of assessment by reason of the terms of section 44 of the Income-tax Act ?'The High Court answered the first question in the affirmative and held that the

Controller of Estate Duty Vs. Bipinchandra N. Patel

Court : Mumbai

Subject : Direct Taxation

Acts : ED Act, 1953 - Sections 36, 44, 50B and 74; Wealth Tax Act, 1957 - Sections 2

Reported in : (1990)86CTR(Bom)231; [1990]186ITR29(Bom)

the penultimate paragraph of the judgment. Reference was also made to an Andhra Pradesh High Court decision in the case of CIT v. Gangappa Cables … the Tribunal's interpretation that the words 'amount of tax so paid' in section 50B of the Estate Duty Act, 1953, mean the difference between the tax payable by the accountable person on the total income including the capital … to made therefrom for ascertaining the principal value of the estate liable to estate duty is found in section 44. It, may be further stated, expressly provides for deductions on account of debts and liabilities for determining the … Income-tax Act, under the Estate Duty Act, the Tribunal had, it was stated, even powers of enhancement under section 63(5) so much so that the

Bommisetty Prasada Rao, and Others Vs. Sas Mines and Minerals Ltd., Hy ...

Court : Andhra Pradesh

Subject : Arbitration

Acts : Arbitration and Conciliation Act, 1996 - Sections 2, 9 and 11; Andhra Pradesh Civil Court, Act, 1972 - Sections 32, 33 and 34; Andhra State Act, 1953 - Sections 30; State Reorganisation Act, 1956 - Sections 52; Government of India Act, 1915 - Sections 71 and 72; The Madras High Court (Jurisdictional Limit) Act, 1927 - Sections 2; Madras Civil Court Act, 1873 - Sections 10, 12 and 16; Madras High Court (Territorial Limits) Act, 1927 - Sections 2; Andhra Pradesh (Andhra Area) Civil Court Act, 1873; Andhra Pradesh (Telangana Area) Civil Court Act, 1954; Andhra Pradesh (Telangana Area) Civil Court Act, 1974 - Sections 3 and 5; Constitution of India - Article 225; Indian Companies Act, 1956; Indian Divorce Act, 1945; Representation of Peoples Act

Reported in : 1999(3)ALD358; 1999(3)ALT521; [1999]98CompCas48(AP)

Matched in: Court Andhra Pradesh

Pusarla Narasaraju Vs. Assistant Controller of Estate

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (1985)11ITD683(Hyd.)

family being enforceable against ancestral property, it has got to be deducted as a debt or encumbrance under Section 44 of the Estate Duty Act, 1953, wherever the dutiable estate includes ancestral property of the deceased. Consequently, the … Controller. The Appellate Controller, following the ratio of the decision of the Andhra Pradesh High Court in the case of CED v. Estate of Late … the facts in that case, Shri Alladi Krishnaswami Iyer died sometime before the passing of the Estate Duty Act, 1953 ('the Act'), but during his lifetime he had settled certain properties absolutely on his wife, Smt. Alladi Venkalakshmamma. … edn., para 440, wherein with regard to the marriage expenses, it was stated as under : Marriage expenses - In the case of a joint

Roopchand Raghavji Phande and ors. Vs. Abhyankar and ors.

Court : Mumbai

Subject : Sales Tax

Acts : Bombay Sales Tax Act, 1953 - Sections 2(6), 5, 7-A, 9, 10, 10-AA, 13, 13(1), 13(2), 13(4), 13(5), 14, 14(3), 15, 16, 18-B, 22, 23, 24, 25, 26, 26(3), 31, 36, 36-A, 39-A, 76 and 77; Bombay Sales Tax (Amendment) Act, 1959 - Sections 2(11), 2(19), 3, 15(1), 11, 12, 18, 19, 19(3), 32, 33, 34 and 44; Code of Civil Procedure (CPC), 1908; Constitution of India - Articles 226 and 227; Bombay Sales Tax Act, 1950; Bombay Sales Tax (Validating Provisions) Act, 1957 - Sections 2(1); Bombay General Clauses Act, 1904 - Sections 3(35); Indian Income-tax Act, 1922 - Sections 2(2), 3, 22(2) and 33(4); Madras General Sales Tax Act, 1939; East Punjab General Sales Tax Act, 1948 - Sections 16; Sales Tax Law; East Punjab General Sales Tax Rules, 1949 - Rule 40; Indian Sale of Goods Act

Reported in : AIR1970Bom351

(1955) 6 STC 657 (AP) in which a Division Bench of the Andhra High Court consisting of Subba Rao. C, J. and Satyanarayana Baju, J., … India raise an important question relating to assessment of a dissolved partnership firm under the Bombay Sales Tax Act, 1953, and the Bombay Sales Tax Act, 11959. Miscellaneous Application 564 of 1965 is a petition filed on the … and Commr. of Income-tax v. Angidi Chettiar. : [1962]44ITR739(SC) . and distinguished those cases on the ground that Section 44 of the Income-tax Act set up a machinery for assessing the tax liability of firms which had discontinued … 13, 1962, and as the firm had already closed its business as stated above in or about May 1961, the Sales Tax Officer, B-II Ward

Sukhdev Singh, Oil and Natural Gas Commission, Life Insurance Corporat ...

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Article 12

Reported in : AIR1975SC1331; [1975(30)FLR283]; 1975LabIC881; (1975)ILLJ399SC; (1975)1SCC421; [1975]3SCR619

agents or instrumentalities of the state and referred to the decision in Andhra Pradesh State Road Transport Corporation v. The Income Tax Officer and Anr. … are not terms of contract. In the Indian Airlines Corporation case under Section 45 of the Air Corporations Act, 1953, the Corporation had the power to make regulations not inconsistent with the Act and the rules made by … deals with Indian Airlines and Air India International confers power on the Central Government to make rules under Section 44 with regard to terms and conditions of service of the General Managers and such categories of officers as