Advanced Search Results

Radmacher (Formerly Granatino) (Respondent) Vs. Granatino (Appellant)

Court : UK Supreme Court

Subject : Land Acquisition

fresh approach to the financial consequences of divorce, which was supplied initially by the Matrimonial Proceedings and Property Act 1970, the provisions of which were largely re-enacted as Part II of the Matrimonial Causes Act 1973 ("the 1973 … 35(6) provides "For the avoidance of doubt it is hereby declared that nothing in this section or in section 34 above affects any power of a court before which any proceedings between the parties to a maintenance agreement … valid and binding agreement relating to arrangements for the couple's property and finances, not only while the marriage still existed but also after it had

M/S. Phool Chand Bajrang Lal and Another Vs. Income-tax Officer and An ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 139, 147, 148 and 149; Income-tax Act, 1922 - Sections 34(1) and 66(1) and 66(2); Constitution of India - Article 133

Reported in : AIR1993SC2390; (1993)113CTR(SC)436; [1993]203ITR456(SC); JT1993(4)SC291; 1993(3)SCALE180; (1993)4SCC77; [1993]Supp1SCR28

assessment year 1963-64, the assessee claimed that it had borrowed a sum of Rs. 50,000 from M/s. Jain Finance Distributor (India) Private Limited, Calcutta (hereinafter called the Calcutta company) on 19.5 1962, An entry dated 25.5.1962 in … Tax Officer, District Companies (III)-196/J/1, Central Revenue Building, Calcutta on 19th May, 1970 enquiring if the Calcutta company fell within its jurisdiction. It was stated … question against the assessee. In the meanwhile on May 13, 1955, the Income-tax Officer issued a notice under Section 34 of the Income Tax Act, 1922 to the assessee relating to the assessment year 1949-50, intimating his intention

Allahabad Bank Vs. Canara Bank and Another

Court : Supreme Court of India

Subject : BankingCompany

Acts : Companies Act, 1956 - Sections 19, 232(1), 442, 445, 446, 529A and 537; Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 17, 18, 19, 20, 22, 25 and 34; Constitution of India - Articles 226, 227 and 323A; Banking Regulation Act, 1949 - Sections 5; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980 - Sections 3; Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951; Unit Trust of India Act, 1963; Industrial Reconstruction Bank of India Act, 1984; Companies (Amendment) Act, 1960; Life Insurance Corporation Act, 1956 - Sections 15 and 41; Old Companies Act, 1913 - Sections 171; Banking Companies Act, 1949 - Sections 45C; Civil Procedure

Reported in : 2000(3)ALLMR(SC)475; 2000(2)CTC723; JT2000(4)SC411; 2000(3)SCALE169; (2000)4SCC406; [2000]2SCR1102; AIR 2000 SC 1535; MANU/SC/0262/2000

the Industrial Credit and Investment Corporation of India Ltd; (ii) the Industrial Finance Corporation of India; (iii) the Industrial Development Bank of India; (iv) the … Act, 1949, defines 'corresponding new banks' as Banks constituted under the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 and Section 3 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980. About 20 nationalised banks … filing of the OA for adjudication of the debt nor for executing the decree passed by the Tribunal. Section 34(1) gives overriding effect to the provisions of the Act save as provided in Section 34(2). Section 34(2) as

Geo Seafoods Vs. Additional Sales Tax Officer Iv and anr.

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 17 and 17(6); Finance Act, 1993; Kerala General Sales Tax Rules, 1963 - Rule 32(21)

Reported in : [2000]119STC236(Ker)

of the assessments, then the entire assessments will be bad and likely to be struck down. By the Finance Act, 1993, the Legislature amended Section 17 of the Act and included Section 17(6). under Section 17(6), the maximum … keep the assessment proceedings in cold storage and take it out after a long lapse of time.10. Under Section 34 of the Agricultural Income-tax Act, the Commissioner has got suo motu power to revise an order of assessment

Commissioner of Income-tax Vs. Calcutta Tramways Co. Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 33, 34(1) and 34(3)

Reported in : 80CWN117,[1978]112ITR643(Cal)

Balance as at August 31, 1951... 2,71,456Less amount transferred to Dev. Rebate Reserve to conform with the Indian Finance Act, 1958... 9,473Total... 2,61,983Add Reserve created in respect of above transfer 9,473... 2,71,456Special Reserve... 98,017 3,69,4734. Mr. Balai Pal, … Income-tax Act, 1961, is whether, on the facts of thiscase, the assessee is entitled to development rebate under Section 34(3)read with Section 33- of the said Act. The following question of law hasbeen raised :'Whether, on the facts

The Mapusa Urban Co-operative Bank Ltd. Vs. Shri Dattatraya A.P Mahamb ...

Court : Mumbai

Subject : Banking

Acts : Maharashtra Co-operative Societies Act, 1960 - Sections 34; Provincial Insolvency Act, 1920 - Sections 61; Constitution of India - Articles 12 and 366; Regional Rural Banks Act, 1976; Presidency-Towns Insolvency Act, 1909 - Sections 34; Rent Act - Sections 2; State Bank of India Act, 1955; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970; Tamil Nadu Shops and Establishments Act, 1947 - Sections 4(1); F.C. Act - Sections 5 and 7

Reported in : 1999(4)BomCR510; (1999)1BOMLR798; 1999(2)MhLj502

power and control vested in the Central Government who would administer the finance through the Board of Directors constituted by the Government and the profits … State Bank of India. Referring to the various provisions of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970, the Apex Court therein has held that the general superintendence, direction and management of the affairs and the … grievance of the appellant is that the impugned order has been passed by misconstruing the provisions contained in section 34 of the Maharashtra Co-operative Societies Act, 1960, as applied to the State of Goa and hereinafter called the

Addl. Commissioner of Income-tax Vs. Vishnu Industrial Enterprises

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 33, 33(2) and 34(3); Finance Act, 1966

Reported in : [1980]122ITR919(All)

be carried forward for more than eight years after the installation of the machinery or plant.24. By the Finance Act of 1966, the Explanation was added to Section 34(3)(a) with retrospective effect. It was clarificatory. It stated that

Sheo NaraIn Jugdish NaraIn Vs. the State of Uttar Pradesh and anr.

Court : Allahabad

Subject : Sales Tax

Reported in : [1974]33STC488(All)

1939-40 made on the assessee was quashed by the Income-tax Appellate Tribunal on the ground that the Indian Finance Act, 1939, was not in force during the assessment year in Chhota Nagpur where the assessee was carrying on … a Bench of this Court allowed the writ petition on 11th March, 1970, by holding that since khandsari molasses and gur-lauta were the same commodity, … that the income of the assessee had escaped assessment for the year 1939-40 and issued a notice under Section 34 of the Indian Income-tax Act, 1922. The Supreme Court held that the income of the assessee was chargeable

Beverley Estates Ltd. Vs. Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 45 and 147

Reported in : [1979]117ITR302(Mad)

not issued out of the premiums received in cash and the consequent result, in the light of the Finance Act No. 2 of 1957, were, however, not realised by the ITO at the time the assessment was made … Section 45 of the Income-tax Act of 1961 for the assessment years 1970-71 and 1971-72?'3. The assessee in both the cases is a public limited … 19th November, 1957. The assessing officer came to know of that fact subsequently and issued a notice under Section 34(1)(b) of the Indian I.T. Act, 1922, and made a fresh assessment on 26th May, 1962. The assessee's contention

Smt. Savitri Rani Malik (Legal Representative of Late S.P. Malik) Vs. ...

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 153 and 153(1)

the 1922 Act before 1956 and after 1956 were considered in the light of the provisions of the Finance Act, 1956. The Income-tax Officer commenced the proceedings on March 27, 1957, when the period expired on March 31, … assessee seeks an answer to the question separately for the assessment year 1970-71 and the assessment year 1971-72 on the facts of the respective years.3. … the assessee. In the first case, Mir Suba Hari Bhakta v. ITO : [1960]39ITR617(All) the question arose under Section 34(1)(c) read with Section 28(1)(c). The issue was whether two sums of Rs. 1 lakh and Rs. 12 were