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Delhi Court May 1989 Judgments

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May 01 1989

Upender Singh Vs. State

Court: Delhi

Decided on: May-01-1989

Reported in: 38(1989)DLT204

R.L. Gupta, J.(1) This appeal is directed against the judgment/sentence dated 14-12-87/16-12-87 by which Sh. R. P. Gupta, learned Additional Sessions Judge, New Delhi convicted the appellant under Section 20 of the Narcotic Drugs & Psychotropic Substances Act, 1985 (herein after called the Ndps Act, and sentenced him to undergo Rl for 10 years and also to pay a fine of Rs. 1,00,000.00 . In default of payment of the fine, the appellant was to under go a further imprisonment of six months. (2) The brief facts in which this prosecution arose are that on 15th April, 1986, a police party comprising of S. I. Sube Singh, S. 1. Jai Parkash, S. 1. Karan Singh, H. C. Sukh Pal Singh, H. C. Sher Singh and Constable Sat Dev, Rohtas Singh, Tilak Raj, Harish Chand, Ganesh Dutt and Sanjay Singh were patrolling the area of Police Station Connaught Place along with Inspector Dharam Pal Singh in Police Van No. DED-8548. At about 8.30 P.M. while they were near Regal Building, a secret information was rece...


May 01 1989

Wellpoint Systems (P.) Ltd Vs. Inspecting Assistant Commissioner.

Court: Delhi

Decided on: May-01-1989

Reported in: [1989]30ITD236(Delhi)

ORDERPer V. P. Elhence, Judicial Member - the assessed is aggrieved of the order dated 14-12-1988 of the learned Commissioner of Income-tax (Appeals)-XVI, New Delhi for the assessment year 1987-88.2. The assessed is a private limited company which manufactures pump sets as well as potato chips. The interesting point which arises in this appeal relates to the claim ability of deduction under section 32AB which was inserted by the Finance Act, 1986 with effect from 1-4-1987. That provision is to the effect that where an assessed whose income includes income chargeable to tax under the head Profits and gains of business or profession has, subject to the other provisions of that section, out of such income, -(a) deposited any amount in an account (deposit account) maintained by him with the Development Bank before the expiry of six months from the end of the previous year or before furnishing the return of his income, whichever is earlier;. He shall be allowed a deduction of a sum prescrib...


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