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Commissioner of Income-tax Vs. Orissa Cement Ltd. (No. 2)

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32, 35(1), 35(2) and 80I

Reported in : [2002]254ITR412(Delhi)

the apex court, although it was interpreting the provisions of sections 5, 6 and 72 of the Bengal Cess Act, 1880, observed (page 134):'In other words, is it the position that if there is loss of that identity the … the following terms, have been referred by the Income-tax Appellate Tribunal for the opinion of this court, under Section 256(1) of the Income-tax Act, 1961 (in short 'the Act') :'1. Whether, on the facts and in the

Baijnath Ram Goenka Vs. Nand Kumar Singh

Court : Kolkata

Subject : CivilProperty

Reported in : (1907)ILR34Cal677

is a little misleading. In this case it appears that a certain mehal was sold for arrears of cess under Section 21 of Act I (B.C.) of 1895 on the 31st January, 1896. Thereupon, plaintiff No. 3 … the exercise of such powers, have not been extended to proceedings under the Bengal Acts of 1868 and 1880; Section 19 of the Act of 1880 declares that certain portions of the Code of Civil Procedure shall be … specially cited; Laliteswar Singh v. Mohunt Ganesh Das (1906) L.R. 33 I.A. 134, Nusseerooddeen Khan v. Indur Narain Chowdhry (1866) 5 W.R. 93, Badaricharya v.

Punjabai Bhilasa Vs. Bhagvandas Kisandas

Court : Mumbai

Subject : Contract

Reported in : (1929)31BOMLR88; 117Ind.Cas.518

held that the Chief had such an interest in the village as would entitle him to pay the cess to Government if there was any danger of forfeiture in consequence of non-payment by the holdera of the … In Ram Tuhul Singh v. Biseswar Lall Sahoo (1875) L.R. 2 I.A. 134. it was held by the Privy Council (p. 143) :-It is not … facts found the appellant can maintain her claim under the provisions of Section 70 of the Indian Contract Act. The Court of first instance found in favour of that plea and decreed the claim. The appellate Court