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Raja Sir M.A. Mutthiah Chettiar Vs. Commissioner of Income-tax, Madras
Chennai
Apr-19-1983
Direct Taxation
Indian Trusts Act, 1882 - Sections 3; Indian Income-tax Act, 1922 - Sections 6, 9 and 22; Income Tax Act, 1961; Indian Succession Act - Sections 57; Transfer of Property Act - Sections 5, 122 and 123; Registration Act; Indian Stamp Act, 1899 - Sections 99
(1984)38CTR(Mad)76; [1984]148ITR532(Mad)
: 'As we all know, the English doctrine of equitable ownership is not recognised in India. According to section 3 of the Indian Trusts Act, 1882, the 'beneficial interest' or 'interest' of the beneficiary is the right against … being one made to a living person must, however, comply with the requirement of this section. The Indian Trusts Act, 1882, does not apply to public or private religious or charitable endowments.' 14. It is thus well established that
Tag this Judgment! AI Brief & AskVankamamidi Balakrishnamurthi Vs. Gogineni Sambayya and ors.
Andhra Pradesh
Dec-20-1957
Trusts and SocietiesLimitation
Limitation Act, 1908 - Sections 10 - Schedule - Article 120; Trusts Act, 1882 - Sections 3; Limitation (Amendment) Act, 1929
AIR1959AP186
to all trustees whether express or constructive, 13. We are now dealing with a public trust. The India Trusts Act, 1882, does not apply to public trusts. Nevertheless, the expression 'trust' in Section 10 has been construed in Chidambara … while all other types are designated 'obligations in the nature of Trusts'. 15. A 'trust' is defined in Section 3 as 'an obligation annexed to the ownership of property, and arising out of confidence reposed in ana accepted
Tag this Judgment! AI Brief & AskNarayani Amma Vilasini Amma Vs. Eyo Poulose of Vattathara
Kerala
Dec-04-1981
Property
Kerala Debt Relief Act, 1977 - Sections 2(3); Trust Act, 1882 - Sections 3
AIR1982Ker198
and what the terms 'trust' and 'breach of trust' in the context could mean.6. Section 3 of the Trusts Act, 1882 defines 'trust' as an obligation annexed to the ownership of property, and arising out of confidence reposed in
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Allahabad Bank Ltd. Vs. Commissioner of Income-tax, West Bengal
Supreme Court of India
Oct-08-1953
Direct Taxation
Indian Income-Tax Act, 1922 - Sections 10(2), 10(4) and 66(1); Indian Trusts Act, 1882 - Sections 3
AIR1953SC476; [1953]24ITR519(SC); [1954]1SCR195
Sections 10 (2), 10 (4) and 66 (1) of Indian Income-tax Act, 1922 and Section 3 of Indian Trusts Act, 1882 - appeal from the judgment and Order of the High Court on a reference made by the Income-tax
Tag this Judgment! AI Brief & AskT.C. Chacko Vs. Annamma and ors.
Kerala
Jan-13-1993
FamilyCivil
Code of Civil Procedure (CPC) , 1908 - Sections 100; Code of Criminal Procedure (CrPC) , 1974 - Sections 125; Limitation Act, 1963 - Sections 10; Trusts Act, 1882 - Sections 3
AIR1994Ker107
to how an express trust has to be found from the unfolded facts in the case. The Indian Trusts Act 1882 doesn't apply to public trust. Nevertheless, the expression trust in Section 10 of the Limitation Act has been … shall be held to be barred by any statute of limitation'. The Indian Trusts Act defines trust in Section 3 thus; 'A 'trust' is an obligation annexed to the ownership of property, and arising out of a confidence
Tag this Judgment! AI Brief & AskSmt. G. Renuka Vs. M. Papa Rao
Andhra Pradesh
Mar-31-1994
Criminal
Dowry Prohibition Act, 1961 - Sections 3, 6, 6(1) and (2); Trusts Act, 1882 - Sections 56
AIR1995AP130; 1994(2)ALT535; I(1995)DMC270
the appellant is the beneficiary. The rights of the beneficiary are dealt with under Section 56 of the Trusts Act, 1882, which reads as follows: '56. Right to specific execution: The beneficiary is entitled to have the intention of … Appeals are filed by the plaintiff.7. The main contention of the learned counsel for the appellant is that Section 3 of the Dowry Prohibition Act, 1961, provides that if any person, after the commencement of the Act, gives
Tag this Judgment! AI Brief & AskGopal L. Raheja of Mumbai, Indian Inhabitant and Vs. Vijay B. Raheja o ...
Mumbai
Apr-25-2007
Company
Benami Transactions (Prohibition) Act, 1988 - Sections 4, 4(1), 4(3) and 7; Trusts Act, 1882 - Sections 82, 88 and 94; Specific Relief Act; Transfer of Property Act; Code of Civil Procedure (CPC) , 1908 - Order 39, Rule 2
2007(4)BomCR288
that the property is held in trust. The law having been codified in the form of the Indian Trusts Act, 1882, Section 88 would be attracted only if a fiduciary duty is owed. In the present case parties entered into … and from exercising any right or receiving any benefit in regard thereto.The dispute:3. A tract of land admeasuring 3 acres, situated on the junction of Kasturba Road and Vittal Mallya Road in Bangalore, is described in Exhibit
Tag this Judgment! AI Brief & AskC.i.T.-iii Vs. the Baroda Peoples Co-op. Bank Ltd.
Gujarat
Jul-29-2005
Direct Taxation
Income Tax Act, 1961 - Sections 80A, 80A(1), 80A(2), 80AB, 80B(5), 80P, 80P(2), 80 to 80U to 80VV; Gujarat Co-operative Societies Act, 1961 - Sections 2(7), 2(19), 2(24), 4, 5, 12A, 14, 28, 29, 43D, 65, 66, 67, 67(2), 67(3), 71, 71(1); Banking (Regulations) Act, 1949 - Sections 5, 6, 6(1), 6(2) and 8; Imposition of Ceiling on Land Holdings Act, 1960; Indian Trusts Act, 1882 - Sections 20; Indian Trusts Act, 1882; Income Tax Act, 1922 - Sections 14(3); Constitution of India - Articles 14 and 141
(2005)198CTR(Guj)1; [2006]280ITR282(Guj)
arose as to whether investment, of sums appropriated to the contingencies reserve, in securities authorised under the Indian Trusts Act,1882 and income derived by way of interest therefrom was attributable to profits and gains of the business of … the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in allowing deduction under Section 80-P(2)(a)(i) of the Income-tax Act,1961 on interest income as being attributable to the business of banking ?2 On … out of the order of the Special Bench, while Tax Appeal Nos. 371 to 375 of 2003 arise out of another order wherein the Bench
Tag this Judgment! AI Brief & AskBhavna Nalinkant Nanavati Vs. Commissioner of Gift-tax
Gujarat
Jan-25-2002
Direct Taxation
Gift-tax Act, 1958 - Sections 2, 21A and 29; Indian Trusts Act, 1882 - Sections 3
[2002]255ITR529(Guj)
the trust deed. In support of the aforesaid contention, Mr. Shah referred to various provisions of the Indian Trusts Act, 1882 (for short 'the Trust Act'), as well as various decisions of the High Courts including this court and … does not call for any interference in view of the fact that by virtue of the provisions of Section 3 of the Trusts Act, the trustee became the legal owner of the assets in question as there was
Tag this Judgment! AI Brief & AskAshok Kumar Kapur and ors. Vs. Ashok Khanna and ors.
Supreme Court of India
Mar-13-2007
Trusts and Societies
Indian Trusts Act, 1882 - Sections 11, 31, 33, 34, 45, 56, 77 and 83; Companies Act, 1956 - Sections 3(1); Trustees and Mortgagees Powers Act, 1866 - Sections 43; Indian Succession Act, 1925 - Sections 302; Charitable and Religious Trusts Act, 1920 - Sections 7; Sick Industrial Companies (Special Provisions) Act, 1985; Official Trustees Act, 1930 - Sections 10(1); Code of Civil Procedure (CPC) - Sections 90 - Order 1, Rule 8; Income Tax Rules, 1962 - Rules 14 and 88; Calcutta High Court Rules - Rule 1; Constitution of India - Articles 68 and 142
2007(2)AWC2091(SC); (SCSuppl)2007(2)CHN222; JT2007(4)SC362; 2007(4)SCALE265; (2007)5SCC189; [2007]75SCL193(SC); 2007AIRSCW1865; 2007(4)CivilLJ390; 2007(3)KCCR1666(SC).
S.B. SINHA, J : Leave granted. INTRODUCTION : Interpretation of Section 34 of the Indian Trusts Act, 1882 (for short, 'the Act') is involved in this appeal which arises out of a judgment and order dated … S.B. SINHA, J : Leave granted. INTRODUCTION : Interpretation of Section 34 of the Indian Trusts Act, 1882 (for short, 'the Act') is involved in this appeal which arises out
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