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Sep 12 1997

NizamuddIn Vs. State of Andhra Pradesh

Court : Andhra Pradesh

Decided on : Sep-12-1997

Subject : Criminal

Acts : Indian Electricity Act, 1910 - Sections 39, 41, 43, 44 and 50; Code of Criminal Procedure (CrPC) , 1973 - Sections 482; Electricity (Supply) Act, 1948 - Sections 79; Indian Electricity (Amendment) Act, 1986; Indian Electricity (Amendment) Act, 1986 - Rules 56 and 138

Reported in : 1997(2)ALD(Cri)923

11. Petition dismissed. Criminal - theft of electricity - Sections 39, 41, 43, 44 and 50 of Indian Electricity Act, 1910, Section 482 of Criminal Procedure Code, 1973 and Section 79 of Electricity (Supply) Act, 1948 - petitioner was found

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Aug 08 1986

Commissioner of Income-tax Vs. United Provinces Electric Supply Co. Lt ...

Court : Kolkata

Decided on : Aug-08-1986

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 7A, 41(2), 215 and 246; ;Indian Electricity Act, 1910 - Section 7A

Reported in : [1987]166ITR565(Cal)

business in generation and supply of electricity at Allahabad and Lucknow under two licences, issued under the Indian Electricity Act, 1910, both dated January 1, 1914, for a period of 50 years.2. On the expiry of the said licences, … assessee was liable to be taxed in respect of the amounts received by it from the Board under Section 41(2) of the Income-tax Act, 1961, as the amount received by the assessee exceeded the written down value of

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Apr 17 1972

P.C. Gulati Vs. the Commissioner of Income Tax, New Delhi

Court : Delhi

Decided on : Apr-17-1972

Subject : Direct Taxation

Acts : Income tax Act, 1922 - Sections 41(2)

Reported in : ILR1972Delhi569; [1972]86ITR501(Delhi)

at the expiry of the period of the license under the provisions of Section 7(1) of the Indian Electricity Act, 1910 on giving the requisite notice. Such a notice was given on 4th July, 1952, and the Government took … for the assessment year 1963-64, the Income Tax Officer added a sum of Rs. 1,81,772.00 as profit under Section 41(2) of the Income-Tax Act, 1961, as representing the difference between the sale price of the assets of the

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Apr 03 1997

Brojendra Nath Samanta and Others Vs. Cesc Limited and Cmc

Court : Kolkata

Decided on : Apr-03-1997

Subject : ElectricityConstitution

Acts : Electricity Act, 1910 - Sections 2, 3, 3(2), 5, 6, 9(1)(2)(3), 10, 21(2), 22, 22(A), 28, 33 and 41;; Indian Contract Act, 1872 - Section 23;

Reported in : AIR1997Cal352

the sale of energy is made by the consumer he consumer he may be liable to prosecution under Section 41 of the Indian Electricity Act, 1910 and punishable with a fine not exceeding Rs.3,000/-'27. Even in support of … petitioner and the aforementioned M/s. Hanuman Industries is illegal, being in contravention of the provisions of the Indian Electricity Act, 1910. The State Government if it is so chooses may enquire into the matter and taken action against the

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Nov 16 1989

Commissioner of Income-tax Vs. Central India Electric Supply Co. Ltd.

Court : Madhya Pradesh

Decided on : Nov-16-1989

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 41, 41(2) and 147; ;Electricity Act, 1910 - Sections 7

Reported in : [1991]187ITR259(MP)

machinery and plant having been taken over by the Madhya Pradesh Electricity Board under Section 7 of the Electricity Act, 1910. The Inspecting Assistant Commissioner found that the question of quantifying the compensation pertaining to the Bilaspur and Katni … the case, the Appellate Tribunal was justified in holding that no income accrued to the assessee under Section 41(2) of the Income-tax Act for the assessment year 1970-71 ? (ii) Whether, on the facts and in the

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Aug 05 1977

Akola Electrical Supply Co. Pvt. Ltd. Vs. Commissioner of Income-tax, ...

Court : Mumbai

Decided on : Aug-05-1977

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 41 and 41(2)

Reported in : [1978]113ITR265(Bom)

assessee, was granted a licence by the local Government under the provision of section 3(1) of the Indian Electricity Act, 1910, as applied t Berar (hereinafter referred to as 'the Electricity Act') to supply electrical energy within the area … during such period under commercial expediency. It was also the case of the assessee that the Explanation to section 41(2) of the Income-tax Act,1961, created a legal fiction of the continuance of the business and once such fiction

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Nov 07 1978

Modi Electric Supply Co. Vs. Commissioner of Income-tax

Court : Punjab and Haryana

Decided on : Nov-07-1978

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37 and 41(2); Industrial Disputes Act, 1947 - Sections 25F, 25FF and 25FFF; Indian Electricity Act, 1910 - Sections 6, 7, 7(1), 7(2), 7A, 7A(1) and 7A(4)

Reported in : [1980]126ITR403(P& H)

of a notice, No. 5015/LB-3(32)61 dated January 16, 1962, under Sub-section (1) of Section 6 of the Indian Electricity Act, 1910, as amended by the Indian Electricity (Amendment) Act, 1959 (hereinafter to be referred to as ' the Act … on the facts and in the circumstances of the case, there was sale within the meaning of Section 41(2) of the I.T. Act, 1961, even though no sale deed was executed or registered on the date when

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Jul 20 1982

Ambala Electric Supply Co. Ltd. Vs. Commissioner of Income-tax

Court : Punjab and Haryana

Decided on : Jul-20-1982

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32(1) and 41(2); Indian Electricity Act, 1910 - Sections 7A(4)

Reported in : [1983]139ITR925(P& H)

Rs. 2,13,618 received by the assessee by virtue of the provisions of the proviso to Section 7A(4), Indian Electricity Act, 1910, formed part of the price within the meaning of Clause (b) of Explanation (1) occurring below Section 32(1)(iii), … (1) occurring below Section 32(1)(iii), Income-tax Act, 1961, and denning the term 'money payable', as occurring in Section 41(2), Income-tax Act, 1961 ? (2) Whether, on the facts of the case, the Tribunal was right, in law

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Mar 25 2009

Venkateshwara Alloys (P) Ltd. Vs. State of Goa and ors.

Court : Mumbai

Decided on : Mar-25-2009

Subject : Electricity

Acts : Companies Act, 1956; Indian Electricity Act, 1910 - Sections 2(1), 21, 22, 22A, 22B, 23, 24, 24(1), 51A and 53; Electricity Act, 2003 - Sections 56, 56(1) and 185(2); Electricity Rules - Rules 29 and 31; Constitution of India - Article 226

Reported in : AIR2009Bom106

published In the Official Gazette dated 18-1-1990 are ultra vires the powers of the State Government under the Electricity Act, 1910 in particular Section 24 thereof.2. According to the petitioner-company, a plant for manufacturing ferro/silicon, manganese and chrome alloys … stated above. Rule discharged. No order as to costs. - CODE OF CRIMINAL PROCEDURE, 1973 [C.A. No. 2/1974]. Section 41: [ Swatanter Kumar, CJ, Smt Ranjana Desai & D.B. Bhosale, JJ] Arrest of accused - Held, A Police

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Apr 27 2005

Jai Glass and Chemicals Pvt. Ltd. Vs. the West Bengal State Electricit ...

Court : Kolkata

Decided on : Apr-27-2005

Subject : Arbitration

Acts : Arbitration Act, 1940 - Sections 2, 20, 30, 33 and 41; ;Constitution of India - Article 226; ;Indian Electricity Act, 1910 - Sections 2, 19(4), 24, 24(2), 26(6), 36(2), 44(3), 45(3), 52 and 57; ;Electricity Supply Act, 1946 - Section 76; ;Electricity Supply Act, 1948 - Section 76; ;Electricity Rules

Reported in : (2005)3CALLT343(HC)

the said Act. The petitioner had also invoked the provisions of Section 24(2) and 26(6) of the Indian Electricity Act, 1910 read with section 76 of the Electricity Supply Act, 1948.3. According to the petitioner all the bills that … also filed a special suit under Section 20 of the Arbitration Act, 1940 along with an application under Section 41 of the said Act. The petitioner had also invoked the provisions of Section 24(2) and 26(6) of the

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