1961 Sections 17 1 - Judgment Search Results

S. Ganapathi and ors. Vs. Air India and anr.

Court: Mumbai

Reported in: 1991(4)BomCR147; [1992(65)FLR134]

also includes perquisites, and profits in lieu of salary, as defined in section 17 of the Income-tax Act, 1961;'Mr. Andhyarujina, therefore, submits that this definition is the one that is material as far as the present proceedings … ground that the Corporation applied to the National Industrial Tribunal, Bombay, by way of four approval applications under section 33(2)(b) of the Industrial Disputes Act, 1947 (hereinafter referred to as 'the said Act') to grant approval for … four appellants before us at the relevant time, i.e., in the year 1979-80, were employees of Air India and were stationed at Calcutta. Pursuant to

S.N.A. Nazareth Vs. the Bar Council of the State of Andhra Pradesh, Hy ...

Court: Andhra Pradesh

Reported in: AIR1989AP200

Council and he practised in Jaipur, Delhi, Calcutta, Bombay and Madras prior to the Advocate's Act 25 of 1961 (for short 'the Act') came into force. He practised up to 1958 throughout the Metropolitan Cities of India. … and to declare that the circular issued by the respondent on Oct. 17, 1986 is illegal and for consequential injunction. Written statement was riled on … so communicated to it.' Section 9 of the Act prescribes the qualifications and admission of advocates. The other Sections are unnecessary for the purpose of disposal of this case and hence omitted. A reading of the above … Pradesh. According to the petitioner he was enrolled as an advocate in 1953-54 on the roll of Rajasthan State Bar Council and he practised in

Commissioner of Income-tax (TDS) Vs. Oil and Natural Gas Corpn. Ltd.

Court: Gujarat

is taxable only as a fringe benefit (FBT) in the employers hand u/s 115WA of the IT Act, 1961. It was further claimed that the ONGC is paying FBT on this, and hence, the same is not … salary paid in the form of an allowance within the meaning of section 17(1)(iv) attracting the TDS provisions of section 192 of the I.T. Act?" … allowance was nothing but additional salary paid in the form of an allowance within the meaning of section 17(1)(iv) attracting the TDS provisions of section 192 of the I.T. Act?" 2. The common facts are that AO

Anant S/O Diwakar Kulkarni Vs. State of Maharashtra, Through the Secre ...

Court: Mumbai

Reported in: 1997(4)BomCR515

be innocuous sales and a presumption under section 10 of the Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961 had to be raised that these sales were in anticipation of and to avoid or defeat the provisions … also found that the said sales could not be said to be innocuous sales and a presumption under section 10 of the Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961 had to be raised that these sales … then submitted that there were no individual notices as contemplated under section 17(2) of the Ceiling Act to all the persons interested. He, therefore, contended … the total excess area in the holding of the landholder to be 104.13 acres. The Maharashtra Revenue Tribunal has confirmed the order of the S.L.D.T.

Krishan Kumar Chopra Vs. Union of India

Court: Delhi

Reported in: ILR1970Delhi45

Chief Commissioner being of opinion that provision of sub-section (1) of section 17 of the said Act are applicable to this land, is further pleased … their objections, if any. (8) On 10/8/1961, the appellants filed two writ petitions Nos. 333-D and 335-D of 1961 praying that the aforesaid Notifications be quashed. (9) The respondents filed a counter-affidavit of Shri K. L. Rathee, … of Delhi, published Notification No. 15 (84)/57-LSG (i) and Notification No. F. 15 (84)/57-LSG (ii) dated 1/7/1961 under sections 4 and 6 of the Act respectively, in respect of land, including the land in dispute. These are

Commissioner of Wealth-tax Vs. S. Eapen

Court: Chennai

Reported in: [1997]224ITR45(Mad)

Department. Accordingly, these tax case petitions are dismissed. No costs. Direct Taxation - reassessment - Income Tax Act, 1961 and Section 17 of Wealth Tax Act, 1957 - assessee had gifted some of his land to Church … to direct the Tribunal to refer the following two common questions, for the opinion of this court, under section 27(3) of the Wealth-tax Act, 1957 : '1. Whether, on the facts and in the circumstances of the

Saroj Devi and ors. Vs. Wealth-tax Officer

Court: Rajasthan

Reported in: (1984)40CTR(Raj)62; [1984]148ITR452(Raj)

line with this view. In that case, the matter was under Section 147(a) of the I.T. Act of 1961, which is almost in pari materia with Section 17 of the Act, with which we are concerned. In … and, therefore, they are being disposed of by a common order. They relate to matters of proceedings under Section 17 of the W.T. Act (hereinafter called 'the Act '). The relevant years in all these cases are … by a common order. They relate to matters of proceedings under Section 17 of the W.T. Act (hereinafter called 'the Act '). The relevant years

Commissioner of Wealth-tax Vs. Kedar Nath

Court: Rajasthan

Reported in: [2003]259ITR563(Raj)

same material, that does not amount to 'information' within the meaning of Section 147(b) of the Income-tax Act, 1961, therefore, he cannot reopen the assessment under Section 147(b) of the Act. He placed reliance on the decision … 1. On an application under Section 27(1) of the Wealth-tax Act, 1957 (hereinafter referred to as 'the Act of 1957'), the Tribunal has referred … assessee for the year under consideration is not validly reopened under Section 17(1)(b) of the Wealth-tax Act, 1957 ?' 2. The assessment order relates to

Lokendra Singh Rathore Vs. Wealth-tax Officer and anr.

Court: Madhya Pradesh

Reported in: [1985]155ITR629(MP)

Mewal Das : [1976]103ITR437(SC) which was a case under the provisions of Section 147(a) of the I.T. Act, 1961, similar to those under the provisions of Section 17 of the W.T. Act, it has been held that … 226 and 227 of the Constitution of India in the matter of proceedings for reopening of assessment under Section 17 of the W.T. Act, 1957 (No. 27 of 1957), for the assessment year 1974-75.2. Facts giving rise … Mulye, J. 1. The petitioner, who is an ex-ruler of erstwhile Ratlam State in Madhya

State of Madhya Pradesh and ors. Vs. Vishnu Prasad Sharma and ors.

Court: Supreme Court of India

Reported in: AIR1966SC1593; 1966MhLJ969(SC); [1966]3SCR557

to them. But it was said that there are other considerations which indicate that our reading of these sections is unsound. In this judgment I propose to deal only with these considerations. 3. It was said that … a locality specified in the notification under section 4(1). The first provision is contained in section 17(4). Section 17(1) gives power to government in cases of urgency to direct that the Collector should take possession of the