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Commissioner of Income-tax Vs. K.A. Sundaram and Co.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 185; Kerala Abkari Act; Kerala Rectified Spirit Rules, 1972 - Rule 19; Indian Contract Act, 1872 - Sections 23

Reported in : [1998]230ITR686(Ker)

licence in the name of one of the partners would be hit by Section 23 of the Indian Contract Act, 1872. According to the assessee, even if the licence can be issued only in the name of an individual, … Act ?'2. The relevant facts are as follows : The assessee, a partnership firm, was refused registration under Section 185(1)(a) of the Income-tax Act, 1961, for the assessment year 1990-91 by the assessing authority, who found that the

Addl. Commissioner of Income-tax Vs. Hassan Chand and Sons

Court : Rajasthan

Subject : Direct Taxation

Acts : Indian Income Tax Act, 1922 - Sections 26A; Income Tax Act, 1961 - Sections 184, 184(4), 185, 185(5), 187 to 189, 246, 297 and 297(2); Income Tax (Removal of Difficulties) Order, 1962 - Schedule - Articles 2 and 3; Indian Partnership Act, 1932 - Sections 37

Reported in : [1997]224ITR244(Raj)

there was no corresponding provision like Section 37 in the repealed Sections 239 to 266 of the Indian Contract Act, 1872, which were replaced by the present Indian Partnership Act, 1932. By giving a place to this section in … that assessing officer's order purported to have been passed under section 184(4) was, in fact, an order under section 185(5) and as such was an appealable order under section 246(g).Held :Section 184 does not contemplate an order to

Malu Khan Lalu Khan Vs. Commissioner of Income-tax

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 186; Indian Contract Act, 1872 - Sections 23; Rajasthan Excise Rules, 1956 - Rule 63(4); Excise Act

Reported in : [1986]157ITR457(Raj)

valid in law has not come into existence in view of the provisions of Section 23 the Indian Contract Act, 1872 ? 2. If the answer to the aforesaid question is in the affirmative, whether, on the facts and … of the partnership deed dated July 1, 1965, in respect of the assessment year 1966-67 in terms of Section 185 of the Income-tax Act (No. XLIII of 1961) (for short ' the Act' herein). The benefit of continuation

Dhanbhagvati and anr. Vs. Mandsaur Electric Supply Co. Ltd., Mandsaur

Court : Madhya Pradesh

Subject : Property

Acts : Code of Civil Procedure (CPC) , 1908 - Order 1, Rules 1 and 9; Contract Act, 1872 - Sections 45; Madhya Pradesh Land Revenue Code, 1959 - Sections 185(1)

Reported in : AIR1981MP259

between him and them, with them during their joint lives. This is what Section 45 of the Indian Contract Act, 1872, inter alia provides. Accordingly, in absence of a contract expressing the contrary intention, the promise made by the … the co-tenant; that the first appellate Court has acted contrary to law in holding that by virtue of Section 185 (1) (ii) (b) of the M. P. Land Revenue Code, 1959 (for abort, the Code), the defendant-company became

Additional Commissioner of Income Tax Vs. Hassan Chand and Sons.

Court : Rajasthan

Subject : Direct Taxation

Reported in : (1996)133CTR(Raj)284

there was no corresponding provision like s. 37 in the repealed ss. 239 to 266 of the Indian Contract Act, 1872 which were replaced by the present Indian Partnership Act, 1932. By giving a place to this section in … justified in holding that the ITOs order passed under s. 184(4) was in fact an order under s. 185(5) and was appealable ?(ii) Whether, on the facts and in the circumstances of the case, the Tribunal was

Tashi Delek Gaming Solutions Ltd. and anr. Vs. State of Karnataka and ...

Court : Supreme Court of India

Subject : ConstitutionContract

Acts : Lotteries (Regulation) Act, 1998 - Sections 2, 3, 4, 5, 6 and 7(3); Indian Contract Act, 1872 - Sections 182, 185, 202 and 230; Government of India Act, 1935 - Sections 204; ;Constitution of India - Articles 12, 14, 131 and 226

Reported in : AIR2006SC661; 2006(1)CTC208; 2007(1)CTLJ121(SC); JT2005(10)SC458; (2006)1SCC442; 2006(1)LC309(SC)

their principal....'23. We cannot subscribe to the said view.'Agent' has been defined in Section 182 of the Indian Contract Act, 1872, to mean a person employed to do any act for another or to represent another in dealings with … persons. The person for whom such act is done, or who is so represented, is called the 'principal' Section 185 of the Contract Act postulates that no consideration is necessary to create an 'agency. The authority of an

Ram Soonder Surma Mozoomdar and ors. Vs. Bhoobun Chunder Sen

Court : Kolkata

Subject : Contract

Reported in : (1878)ILR3Cal301

became an agent of the plaintiffs for this special purpose within the meaning of Section 182 of the Contract Act. It is said that this was a mere gratuitous offer on the part of Bhim Sein, and there … mehal seems to have been sold for an arrear of five annas of the revenue kist of September 1872. It is stated by the plaintiffs that Bhim Narain, second defendant, father of Bhoobun Chunder, defendant No. 3, … its having been made contrary to the provisions of Act XI of 1859. What the plaintiff seeks to establish in this suit is, that by

Grace Pharma Distributors Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 184, 185 and 256(2); Indian Contract Act, 1872 - Sections 23; Partnership Act, 1932 - Sections 30

Reported in : (1987)65CTR(AP)252; [1988]169ITR231(AP)

- registration - Sections 184, 185 and 256 (2) of Income Tax Act, 1961, Section 23 of Indian Contract Act, 1872 and Section 30 of Partnership Act, 1932 - whether assessee firm not entitled to registration under Sections 184

Bihari Lal Jaiswal and ors. Vs. Commissioner of Income Tax and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 184, 184(1), 185 and 185(1); Madhya Pradesh Excise Act, 1915 - Sections 62; Madhya Pradesh Excise Rules, 1960; Contract Act, 1872 - Sections 23; Constitution of India

Reported in : (1996)130CTR(SC)143; [1996]217ITR746(SC); JT1995(8)SC257; 1995(6)SCALE508; (1996)1SCC443; [1995]Supp5SCR285

Direct Taxation - void agreement - Section 185 (1) of Income Tax Act, 1961 and Section 23 of Contract Act, 1872 - transfer of licence or agreement prohibited by excise enactment is agreement prohibited by law - such agreement

Chairman, Life Insurance Corporation and ors. Vs. Rajiv Kumar Bhasker

Court : Supreme Court of India

Subject : ServiceCivil

Acts : Life Insurance Corporation Act, 1956 - Sections 49; Payment of Wages Act; Minimum Wages Act; Consumer Protection Act, 1986; Indian Contract Act, 1872 - Sections 182, 185 and 186; Life Insurance Corporation Rules; Insurance Corporation of India (Agents) Regulation, 1972; Constitution of India - Article 12

Reported in : AIR2005SC3087; 2005(4)AWC3210(SC); 2005(3)BLJR2122; 2006(1)BomCR882; [2005]126CompCas809(SC); 2005(5)CTC195; 2005(2)CTLJ121(SC); [2005(4)JCR34(SC)]; JT2005(6)SC416; 2005(4)

he was represented to have, even though he had no such actual authority.'25. Section 182 of the Indian Contract Act, 1872 reads as under:''Agent' and 'principal' defined - An 'agent' is a person employed to do any act for … in terms of Section 186 of the Contract Act.27. For creating a contract of agency, in view of Section 185 of the Indian Contract Act, even passing of the consideration is not necessary. The consideration, however, so far