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M.S. Associates Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 131, 132 and 132(1); Constitution of India - Article 226; Income Tax Act, 1922; Evidence Act, 1872 - Sections 75; Code of Civil Procedure (CPC) - Sections 2(17)

Advocate for Respondent : R.P. Agarwalla, R.L. Jain, U. Bhuyan and B.K. Das, Advs.

D. Biswas, J.1. The above mentioned writ petitions have been filed before this court by the writ petitioners disputing the legality and validity of the search and seizure operations carried out, by the respondent authorities on...

State of Orissa Vs. Haji Ebrahim Haji Jamal Noor Mohammed and Co.

Court : Orissa

Subject : Sales Tax

Reported in : [1975]35STC275(Orissa)

Advocate for Respondent : P.V. Ramdas, Adv. and ; B. Agarwalla, Amicus Curiae

G.K. Misra, C.J.1. The dealer (opposite party) is registered under the Orissa Sales Tax Act, 1947 (hereinafter to be referred to as the Act), and his certificate of registration is No. GA. I 502. In the...

Commissioner of Income-tax Vs. Down Town Hospital Pvt. Ltd.

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32A and 68

Advocate for Respondent : R.P. Agarwalla, G.K. Joshi and R.K. Joshi, Advs.

D. Biswas, J.1. Income-tax Appeal No. 29 of 2001 and Income-tax Appeal No. 31 of 2001 under Section 260A of the Income-tax Act 1961, were admitted for hearing on the following common questions of law :'1....

Sohanlal Pachisia and Co. Vs. Bilasray Khemani and ors.

Court : Kolkata

Subject : Commercial

Acts : Evidence Act, 1872 - Sections 21, 92, 114 and 115; ;Contract Act, 1872 - Sections 10, 38 and 73; ;Stamp Act, 1899 - Schedule - Article 43; ;Stamp Rules - Rule 17; ;Partnership Act, 1932 - Sections 32, 43, 64, 68, 69, 69(1), 69(2) and 69(3); ;Code of Civil Procedure (CPC) , 1908 - Order 30, Rule 1

Reported in : AIR1954Cal179

Advocate for Respondent : B. Agarwalla, Adv.

Bose, J. 1. This is a suit for recovery of Rs. 14,437/12/3 for damages suffered by the plaintiffs in respect of certain dealings and transactions in shares they had with the defendants and in the alternative...

Commissioner of Income-tax Vs. J.N. Sarma and ors.

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 256; Income Tax Rules, 1962 - Rule 8(2)

Advocate for Respondent : R.P. Agarwalla and D.K. Misra, Advs.

V.D. Gyani, J.1. It was in compliance with the direction of this court under Section 256(2) of the Income-tax Act, 1961, as made in Civil Rule No. 25(M) of 1993, that the following questions based on...

Commissioner of Income-tax Vs. Soubhagya Manjari Devi

Court : Orissa

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 275

Reported in : [1976]105ITR82(Orissa)

Advocate for Respondent : A. Agarwalla, Adv.

R.N. Misra, J.1. This is a reference made under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), by the Income-tax Appellate Tribunal, Cuttack Bench, at the instance of the revenue and...

State of Orissa Vs. New Orissa Paints and Dyes

Court : Orissa

Subject : Sales Tax

Reported in : [1976]37STC475(Orissa)

Advocate for Respondent : B. Agarwalla, Adv.

K.B. Panda, J.1. This is a reference under Section 24(1) of the Orissa Sales Tax Act (hereinafter referred to as the Act), made at the instance of the State of Orissa to answer the following two...

Commissioner of Income-tax Vs. Onkarmal Nanakram (No. 2)

Court : Orissa

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 40

Reported in : [1993]200ITR197(Orissa)

Advocate for Respondent : Arjun Agarwalla, Adv.

1. Heard Mr. A.K. Roy, learned standing counsel for the Department, and Mr. Arjun Agarwalla, learned counsel for the assessee.2. On being moved by the Revenue, this court had directed the Income-tax Appellate Tribunal, Cuttack Bench,...

Renusagar Power Co. Ltd. Vs. General Electric Company and anr.

Court : Supreme Court of India

Subject : Arbitration

Acts : Foreign Awards (Recognition and Enforcement) Act, 1961 - Sections 3; Arbitration Act, 1940 - Sections 34

Reported in : AIR1985SC1156; (1984)3CompLJ110(SC); 1984(2)SCALE321; (1984)4SCC679; [1985]1SCR432; MANU/SC/0001/1984

Advocate for Respondent : N.A. Palkhivala, ; K.S. Cooper, ; S.F. Dastur, ;

Tulzapurkar, J.1. These two appeals raise the following two questions for our determination :1. Whether Under Section 3 of the Foreign Awards (Recognition and Enforcement) Act, 1961, having regard to its scope, a suit in the...

E.i.D. Parry (India) Ltd. and ors. Vs. Central Government

Court : Chennai

Subject : Criminal

Reported in : 1991(34)ECC183

ORDERJanarthanam, J.1. Petitioners are accused 1 to 3 in STC (EC) No. 8 of 1988 on the file of the Presiding Officer (Special Court under the Essential Commodities Act), Thanjavur. 2. Accused 1, a company going...