Court : Chennai
Decided on : Jan-07-2015
..... gets more than rs.6,000/- now-a-days. 10.in managing director versus tnstc, coimbatore versus valliammal, 2011 (1) tn mac793 this court fixed the monthly income of an agricultural coolie at rs.4,500/-, considering the cost of rise in price and cost of living. in sr.ramachandrappa versus the manager, royal sundaram alliance insurance company ltd ..... of the deceased namely, '50' and in such case, the appropriate multiplier is '13' as per the second schedule to section 163-a of the motor vehicles act. 4.heard both sides. 5.the firs.ground of the appellant is that the death of jayaganesh was not due to the accident. the said ground is based on ..... its general manager, pillai thanneer pandal, pudukkottai..appellant versus 1)m.bojan 2)b.rajammal 3)b.saravanakumar ..respondents appeal filed under section 173 of the motor vehicles act, against the judgment and award made in mcop.no.1497 of 2013 dated 24.10.2013 on the file of the motor accidents claims tribunal, special district court, tiruchirappalli .....
Tag this Judgment!Court : Delhi
Decided on : Jan-14-2015
..... to the investment in real estate properties including pre-launch and launched projects. (g) insurance policies/mutual fund and other investments in valuable securities. (h) agricultural income. 14.5 dr. l.s. chaudhary, advocate made the following suggestions: (i) the order dated 18th september 2014 be modified but reviewed after a period ..... employees, value of any other benefit/amenity/service/ privilege and the value of such perquisites and benefits (vi) deductions from the gross income (vii) income tax paid (viii) net income (ix) value of stock option benefits if provided by the employer (x) pension and retirement benefits payable at the time of retirement ..... to the persons as entitled under that provision, should allow adjournments in an extremely liberal manner remaining oblivious of objects and reasons of the act and also keeping the windows of wisdom closed and the sense of judicial responsiveness suspended to the manifest perceptibility of vagrancy, destitution, impecuniosity, .....
Tag this Judgment!Court : Delhi
Decided on : Jan-22-2015
..... situation some included in a class get an advantage over others, so long as they are not singled out for special treatment. [see: khandige sham bhat v. agricultural income-tax officer: (1963) 3 scr809.21. since in the present case we are dealing with a taxation measure it is necessary to point out that in the field ..... constituted under any law for the time being in force for the purpose of regulating the marketing of agricultural produce. i once again assure the house that genuine charitable organisations will not in ..... impact of the proposal on agricultural produce market committees (apmc) or state agricultural marketing boards (samb). since there is no intention to tax such committees or boards, and in order to remove any doubts, i propose to insert a new clause (26aab) in section 10 of the income tax act to provide exemption to any income of an apmc or samb .....
Tag this Judgment!Court : Rajasthan Jodhpur
Decided on : Jan-28-2015
..... be executed in their favour and it was also agreed that the cost of litigation in respect of the said agriculture land would be borne by the plaintiffs.3. it is case of the plaintiffs that after the dispute with regard to the title of the defendants became clear ..... sum of rs.3,75,000/- was paid by the plaintiffs to the defendants under these two agreements. since, some litigation was pending with respect of the said agriculture land, it was agreed between the parties that upon the title of the defendants being cleared, the plaintiffs would pay the remaining consideration and the registered sale deed would ..... ram singh s/o ghasi ram & ors.2. the said suit for specific performance was filed by the plaintiffs bhikam chand & ors. on 2/11/2004 in respect of agriculture land belonging to ghasi ram, father of the present appellant-defendant ram singh, ad-measuring 28 bighas 19 biswas situated of khasra no.821, 822, 823, 824, 827 & .....
Tag this Judgment!Court : Delhi
Decided on : Jan-29-2015
..... left with no option, the hearing in the interim applications was concluded and order was reserved.13. learned counsel for the plaintiff invited attention to the photocopy of the income tax returns of the account of the sewa ram (huf) for the assessment year 2002-2003 which were filed along with the suit and it was contended that the ..... . (b) a-10, paschim vihar (top floor), new delhi. (c) 12/17, palam vihar, delhi. (d) nitin motors, abdul aziz road, 15/10158, karol bagh, delhi. (e) agricultural land at manesar from house not less than 1500 sq. yards. (f) 16/25, 1st floor, abdul aziz road, karol bagh, delhi. (g) plot no.10, sector-10, godrej society ..... sale consideration has flown from the parents or from some other siblings is not enough to bring a case within the exception aforesaid to the prohibition contained in benami act. it cannot be lost sight of that benami transactions prevalent earlier, generally were between family members and hardly ever in the name of absolute strangers, and if .....
Tag this Judgment!Court : Mumbai Nagpur
Decided on : Jan-29-2015
..... was of rs.1,46,500/-. for the assessment year 1984-85, total income of the applicant was rs.41,244/- which includes her income from the agricultural and allied activities. for the assessment year 1985-1986, income of the applicant was rs.38,838/-. the income tax returns for the subsequent years filed up to the year 1990 disclose that applicant's ..... the earlier paragraph. the learned single judge has held that the question of prosecuting a non-public servant for an offence covered by the provisions of anti corruption act arises only if there is a possibility of ascertaining the commission of the main crime by the public servant and if this possibility is not there, there would ..... charge-sheet filed against them by the anti corruption bureau, nagpur, for the offence punishable under section 13(2) read with section 13(1)(e) of prevention of corruption act and under section 109 of indian penal code. 3. applicant no. 1, who is now dead and who was accused no. 1, was the husband of applicant no. .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jan-30-2015
..... agricultural co-operative marketing federation of india ltd.:"3. that the legislature can enact laws retrospectively is not in dispute. nor is it disputed that the amendment is intended to be retrospective and that the amendment would at least prospectively exclude all cooperative societies except the primarily society from the benefit of section 80p(2)(a)(iii) of the income tax act ..... . according to the appellants, the amendment cannot be considered to have retrospective operation in the absence of a validating provision nor could parliament reverse the judgment of this court by such statutory overruling. if the amendment is construed as having retrospective operation, then, it is submitted, the amendment is unconstitutional because it seeks to impose a tax ..... or clearly imply retrospective operation s.s. gadgil v. lal & co., [1964].53itr231(sc) . j.c. jani, income tax officer, circle-iv. ward-g ahmedabad v. induprasad devshanker bhatt, [1969]. 72 itr595(sc). the second is that .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jan-30-2015
..... income tax act, 1961, for assessment years 1985-86 and 1986-87. baldev singh, however, did not put in appearance during assessment proceedings and, therefore, an order dated 05.03.1998, was passed under section 143(3)/144 of the act assessing an income of rs.1,90,000/-. the assessing officer, thereafter, attached two acres of agricultural ..... (vii). whether the itat has misdirected itself in being influenced by irrelevant factors and applying erroneous criteria while deciding the issue under income tax act, 1961?" 5. a perusal of the substantial questions of law reveal that questions no.(i) to (v) pertain to the ..... land and standing crops, belonging to baldev singh. baldev singh filed a writ petition wherein after passing certain interim orders, the writ petition was dismissed to enable the appellant to avail his remedy under the act. baldev singh filed an appeal before the cit .....
Tag this Judgment!Court : Mumbai Goa
Decided on : Jan-30-2015
..... the oral evidence of the claimants no. 2 and 3. but it is very material to note that the deceased during the life time has not submitted his income tax returns. the income tax returns submitted after the death of dwarkanth sirsat was signed by the claimant no.1. there is absolutely no evidence on record to show that the deceased had ..... where he was declared dead. according to the claimants, the deceased was 71 years old at the time of accident. he was doing agricultural work, in addition he was doing business of poultry. therefore, his monthly income was rs.22,676/- (rupees twenty two thousand six hundred and seventy six only) 5. the vehicle involved in the accident was driven ..... . parties are referred to as per their original status in the claim petition. 3. the claimants have filed the claim petition under section 166 of the motor vehicles act and it was their case that husband of the claimant no.1 and father of claimants no. 2 to 4 namely dwarkanth sirsat was walking on the road on the .....
Tag this Judgment!Court : Delhi
Decided on : Feb-02-2015
..... nddb as an institution of national importance. by virtue of section 44 of the nddb act, nddb is exempt from payment of any tax on income.21. the preamble of the nddb act indicates that one of the objects of the act was to merge the indian dairy corporation with nddb since the functions of the two bodies were ..... over the functioning of mother dairy, delhi which, by virtue of section 42 of the nddb act, was an undertaking of nddb - and fruit and vegetable project. the director of department of animal husbandry and dairying, ministry of agriculture, government of india issued a letter dated 13.12.1999 granting the government s approval as sought ..... the issue of transfer of controlling interest in a downstream subsidiary company in india by transfer of share capital of its holding company overseas. the income tax authorities sought to tax gains, which had resulted from transfer of shares of an ultimate holding company incorporated in cayman islands as arising in india since it resulted in the .....
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