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Mar 16 1989

Sakariya Vs. State of M.P.

Court : Madhya Pradesh

Decided on : Mar-16-1989

Subject : Criminal

Acts : Evidence Act, 1872 - Sections 3, 17 and 18; Indian Penal Code (IPC), 1860 - Sections 376; Code of Criminal Procedure (CrPC) - Sections 313

Reported in : 1991CriLJ1925

Advocate for Respondent : Desai P.L., Adv.

V.D. Gyani, J.1. The appellant has been convicted under Section 376, IPC and sentenced to undergo R.I. for seven years with a fine of Rs. 500/- or in default, to suffer four months R.I., by the...

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Apr 24 1992

Rajendra Prasad Vs. State of M.P.

Court : Madhya Pradesh

Decided on : Apr-24-1992

Subject : Criminal

Acts : Prevention of Corruption Act, 1947 - Sections 5(1) and 5(2); Indian Penal Code (IPC), 1860 - Sections 161 and 165A; Business Allocation Rules; Code of Criminal Procedure (CrPC) - Sections 161

Reported in : 1993CriLJ750

Advocate for Respondent : Desai P.L., Adv.

A.G. Qureshi, J.1. This judgment shall govern the disposal of Cr. A. No. 238 of 90 (Rajendra Prasad v. State of M.P.) and Cr. A. No. 239 of 1990 (Azizuddin Qureshi v. State of M.P.) filed...

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Oct 06 1975

Surjit Lal Chhabda Vs. the Commissioner of Income Tax, Bombay

Court : Supreme Court of India

Decided on : Oct-06-1975

Subject : Direct Taxation

Acts : Indian Income Tax Act, 1922 - Sections 2(9), 3, 55 and 66(1); Mulla's Hindu Law

Reported in : AIR1976SC109; [1975]101ITR776(SC); (1976)3SCC142; [1976]2SCR164

Advocate for Respondent : S.T. Desai, ; P.L. Juneja and ; S.P. Nayar, Advs.

Y.V. Chandrachud, J.1. The appellant, Surjit Lal Chhabda, had three sources of income. He had a share in the profits of two partnership firms, he received interest from Bank accounts and he received rent from an...

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Aug 27 1971

Lakshmiji Sugar Mills Co. P. Ltd. Vs. Commissioner of Income-tax, New ...

Court : Supreme Court of India

Decided on : Aug-27-1971

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 10(2)

Reported in : AIR1972SC159; [1971]82ITR376(SC); (1971)3SCC526a; [1972]1SCR465

Advocate for Respondent : S.T. Desai, ; P.L. Juneja, ; R.N. Sachthey and ;

A.N. Grover, J.1. This is an appeal by special leave from a judgment of the Delhi High Court in an Income tax Reference. The assessee, which is the appellant, is a private limited company carrying on...

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Oct 05 1971

Morvi Industries Ltd. Vs. Commissioner of Income Tax (Central) Calcutt ...

Court : Supreme Court of India

Decided on : Oct-05-1971

Subject : Direct Taxation

Acts : Indian Income Tax Act, 1922 - Sections 4, 4(1), 10(2) and 66(1)

Reported in : AIR1971SC2396; [1971]82ITR835(SC); (1972)4SCC451; [1972]1SCR970

Advocate for Respondent : S.T. Desai, ; P.L. Juneja and ; R.N. Sachthey, Advs.

H.R. Khanna, J.1. This judgment would dispose of two Civil Appeals Nos. 2083 and 2084 of 1970 which have been filed on certificate granted by the Calcutta High Court and are directed against the judgment of...

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Aug 25 1971

Sardar Bahadur S. Indra Singh Trust Vs. Commissioner of Income Tax, Be ...

Court : Supreme Court of India

Decided on : Aug-25-1971

Subject : Direct Taxation

Acts : Indian Income Tax Act, 1922 - Sections 4(3), 66(1) and 66A(2)

Reported in : AIR1972SC34; [1971]82ITR561(SC); (1971)3SCC364; [1972]1SCR392

Advocate for Respondent : V.S. Desai, ; P.L. Juneja, ; R.N. Sachthey and ;

K.S. Hegde, J.1. Both these appeals arise from the decision of the Calcutta High Court in a Reference under Section 66(1) of the Indian Income-tax Act, 1922 (to be hereinafter referred to as 'the Act'). The...

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Oct 04 1971

Shekhawati General Traders Ltd. Etc. Vs. Income Tax Officer, Company C ...

Court : Supreme Court of India

Decided on : Oct-04-1971

Subject : Direct Taxation

Acts : Indian Companies Act, 1956; Income Tax Act, 1961 - Sections 45, 48, 49, 53, 54, 55(2), 147 and 148; Constitution of India - Article 226

Reported in : AIR1971SC2389; [1971]82ITR788(SC); (1971)2SCC754; [1972]1SCR927; 1971(4)WLN96

Advocate for Respondent : V.S. Desai, ; P.L. Juneja, ; R.N. Sachthey and ;

A. N. Grover, J.1. These appeals by certificate from a judgment of the Rajasthan High Court involve a common question relating to the computation of capital gains in respect of sale of certain shares.2. It is...

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