Karnataka Court August 1976 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Commissioner of Income-tax (Central), Madras Vs. Moolchand Naraindas
Court: Karnataka
Decided on: Aug-09-1976
Reported in: [1977]108ITR859(KAR); [1977]108ITR859(Karn)
Govinda Bhat, C.J.1. These petitions under section 256(2) of the Income-tax Act, 1961, by the Commissioner of Income-tax (Central), Madras, are for a direction to the Income-tax Appellate Tribunal, Bangalore Bench, to state a case and refer the following question of law said to arise out of the order of the Tribunal made in R. As. Nos. 180 to 183/Bang/1974-75 dated 4th October, 1974 : '1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the interest paid to Shri Naraindas Moolchand cannot be disallowed under section 40(b) of the Income-tax Act, 1961 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that section 154 was not applicable to this case ?' 2. The Income-tax Officer, in the assessment made by him, gave deduction for the interest paid by the firm to the Hindu undivided family of Naraindas Moolchand, one of the partners of the firm. Subsequently, the Income-tax O...
D.P. Sharma Vs. the Regional Transport Authority, Bangalore and anr.
Court: Karnataka
Decided on: Aug-02-1976
Reported in: AIR1977Kant1; ILR1976KAR1593; 1976(2)KarLJ181
ORDER1. The petitioner is the owner of motor vehicle bearing No. MYA 7242. It was registered under the Motor Vehicles Act, 1939 (hereinafter referred to as the Act) as a contract carriage. The petitioner gave notice to the registering authority the first respondent of his proposal to alter the contract carriage as a stage carriage. That notice was given on the 9th of January, 1976 and was received by the first respondent on the same day. The petitioner was informed by the first respondent by his letter dated 10th February, 1976, which according to the petitioner was received on 14-4-1976, that his application dated 9-1-1s976 in Form 32 A. M. requesting for conversion of vehicle MYA 7242 as a stage carriage is rejected as the said vehicle which is registered as a contract carriage has vested in the State Government in view of Ordinance No. 7 of 1976 dated 31-1-1976. There appears to be a mistake in mentioning the date of the Ordinance, the correct date being the 30th of January, 1976.2....
- ‹ Prev
- 1
- Next ›