Karnataka Court March 1974 Judgments
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Abdul Ghani Vs. State of Karnataka and anr.
Court: Karnataka
Decided on: Mar-06-1974
Reported in: 1975CriLJ475
ORDERChandrashekhar, J.1. In this petition under Article 226 of the Constitution, read with Section 491, Cr. P. C, the petitioner has challenged his detention under the provisions of the Maintenance of Internal Security Act ,1971, (Central Act 26 of 1971), (hereinafter referred to as the 'Act').2. Most of the material facts are not in dispute. The District Magistrate, Gulbarga, {respondent 2 herein), by his order dated 27-8-1973 (Ext. A); made in exercise of the powers conferred by subsection (2) of Section 3 of the Act, directed that the petitioner be detained in the Central Jail, Bellary. On the same day, a communication (Ext. B) setting out the grounds on which the detention of the petitioner was ordered, was addressed to him. On 3-9-1973, the District Magistrate reported to the State Government the fact of his having made the order. Exhibit A, By its order dated 7-9-1973 (Ext. C). the Government approved the aforesaid order of the District Magistrate. On 13-9-1973 the petitioner ma...
Commissioner of Income-tax Vs. B.C. Srinivasa Setty
Court: Karnataka
Decided on: Mar-04-1974
Reported in: ILR1975KAR107; [1974]96ITR667(KAR); [1974]96ITR667(Karn); 1974(2)KarLJ261
Govinda Bhat, C.J.1. The Income-tax Appellate Tribunal, Bangalore Bench, has stated a case and referred the following question for the opinion of this court : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the provisions of section 45 of the Income-tax Act, 1961, would not apply to the capital gains arising from the transfer of goodwill by the assesses firm ?' 2. The assessee was a partnership firm consisting of three partners constituted under an instrument of partnership executed on July 28, 1954. The said partnership was dissolved on December 1, 1965, and its business was taken over by another partnership constituted under an instrument dated December 2, 1965. At the time of the dissolution of the assesses firm its goodwill was valued at Rs. 1,50,000 and the account of each partner was credited with an amount of Rs. 50,000. The said amount of Rs. 1,50,000 was realised by the assessee from the new partnership firm as conside...
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