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Andhra Pradesh Court August 1984 Judgments

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Aug 06 1984

Commissioner of Income-tax, Andhra Pradesh Vs. Dasa N. Govindaiah Sett ...

Court: Andhra Pradesh

Decided on: Aug-06-1984

Reported in: [1986]157ITR270(AP)

Ramanujulu Naidu, J.1. The following question is referred to this court for its opinion by the Income-tax Appellate Tribunal, Hyderabad, under section 256(2) of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances of the case, the interest of Rs. 40,207 and Rs. 32,415 credited to the accounts of D. Ravindranath family, D. Ravindranath Family Loan account, D. Suryaprakash and Sons Family Account, D. Suryaprakash & Sons Family Loan Account for the assessment years 1972-73 and 1973-74, respectively, is not disallowable under section 40(b) of the Income-tax Act, 1961 ?' 2. The assessee is a firm carrying on business in cloth and silk. The partners of the firm are members of the erstwhile Hindu undivided family which carried on the very same business under the name and style of 'M/s. Dasa N. Govindaiah Setty & Sons, Hindupur'. The interest credited to the accounts of the partners was being added back in computing the total income of the assessee under section 40(b) of ...


Aug 06 1984

Andhra Pradesh Wakf Board, Hyderabad Vs. S. Syed Ali Mulla and ors.

Court: Andhra Pradesh

Decided on: Aug-06-1984

Reported in: AIR1985AP127

Raju, J.1. This is a plaintiff's appeal, the plaintiff being the A.P.Wakf Board, Hyderabad (hereinafter called 'the Wakf Board'. The main dispute which falls for consideration in this appeal is whether the extent f Ac.2,215-85 cents in S.Nos. 212 to 216 in Devada Village and covered by Inam title deed No.42 is Wakf property. Claiming the property to be Wakf, the Wakf Board filed the suit O.S.No.148 of 1967 on the file of the Sub-court, Viskhapatnam, for cancellation of the registered lease dated 24-6-1949 (Ex.A6 is the registration extract of that lease deed) executed by Lutfa Rassol and 11 others in favour of the 10th defendant in the suit for a period of 99 years and for cancellation of the various subsequent leases or sub-leases executed in respect of the property and for recovering possession of the property from the 21 persons impleaded in the suit as defendants. The lessors and the lessee under Ex.A.6 remained ex parte in the suit. The suit was contested in the trial court only b...


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