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Commissioner of Income-tax, Delhi-ii Vs. Kelvinator of India Ltd. (Now ...

Court : Delhi

Reported in : 99(2002)DLT221; 2002(64)DRJ109

..... assessment, especially in non-scrutiny cases. thus, the amending act, 1987, has substituted a new section 147 which contains simplified provisions as follows:- (i) separate provisions contained in clauses (a) and (b) of ..... the returns are filed, unless the case is picked up for scrutiny and a regular assessment order is passed under section 143(3). the amending act, 1987, has, thereforee, rationalized the provisions of section 147 and other connected sections to simplify the procedure for bringing to tax the income which escapes ..... 1 simplification of the provisions relating to assessment or reassessment of income escaping assessment (section 147) - under the old provisions of section 147 of the income-tax act, separate clauses (a) and (b) laid down the circumstances under which income escaping assessment for the past assessment years could be assessed or reassessed, as follows .....

Smt. Nagamma (Since Deceased by Lrs. S. Narayana Reddy S/O Dodda Munis ...

Court : Karnataka

Reported in : 2008(4)AIRKarR455; AIR2008NOC2348; 2008AIHC301(Kar)

..... council reported in (vyriacherla narayana gajapattiraju v. revenue divisional officer, vizagapatam wherein at page 102 with reference to section 4(1) of the l.a. act certain observations are made which are extracted herein below in jurisdiction of the findings and reasons recorded by the learned reference judge and agricultural lands in support of ..... purpose is of wide amplitude and takes within its sweep the acquisition of land for a corporation owner or controlled by the state, as envisaged under sub-clause (iv) of clause (f) of section 3 of the act. but the warms would, not mean that the state is the sole judge therefor and no judicial ..... state government in favour of second respondent for establishment of warfare centre, which conies under the developmental plan an stated under section 72 of kt & cp act. merely because, the claimants-owners had claimed a particular amount in their claim petitions before the reference court and therefore they are disentitled to get more compensation .....

M.S. Associates, Vs. Union of India (Uoi) and ors.

Court : Guwahati

..... /business concerns including the petitioner firm. discreet inquiries had revealed evasion of taxes by the petitioner firm and other groups under the control of shri m.k. subba. the directors of income-tax (investigation), delhi, kolkata and guwahati, issued the warrants within their respective territorial jurisdiction ..... the conditions warranting resort to issuance of warrant of authorisation for search and seizure, the authority/authorities concerned shall suffer from no limitation and must act upon such information. by consciously using the word 'information' and by not specifically restricting the source from which the information is received or derived, ..... and in consideration of the information in possession, the dit (investigation), delhi, kolkata and guwahati, issued the warrants under section 132 of the act of 1961. these searches were made on independent authorisation issued by the directors of income-tax (investigation) against shri mani kumar subba and his groups .....

Sudha Sakharam Govandalkar and ors. Vs. Shrikrishna Pandurang Kode D/H ...

Court : Mumbai

Reported in : 1997(1)BomCR83; (1996)98BOMLR154

..... . moreover, section 42-a has an overriding effect over the provisions of the bombay rents hotels and lodging house rates control act, 1947, as is evident from the expression 'notwithstanding anything contained in that act' preceeding the operative part thereof which provides that 'the question shall be decided by the small cause court as a ..... alia, that they were tenants of the applicants within the meaning of the bombay rents, hotel and lodging house rates control act, 1947 (bombay act lvii of 1947) and in consequences thereof entitled to the protection of that act. 2. after the issues were framed by the court, the original applicants (respondents herein) filed an application on ..... pending on the date of coming into force of the above amendment act are concerned. i am, therefore, of the clear opinion that the courts below were fully justified in holding that the question of tenancy and protection under the rent control act in the present case has to be decided as a preliminary issue .....

Commissioner of Income-tax Vs. Shirke Construction Equipments Ltd.

Court : Mumbai

Reported in : [2000]246ITR429(Bom)

..... 'profits and gains of business' which, in turn, refers to section 28 to 44d and which will exclude section 71 and section 72 of the act. therefore, section 80ab does not control section 80hhc(3). therefore, section 80hhc is a complete code by itself. hence, there is no merit in this appeal. before concluding this judgment ..... of the previous year, if any, which is left after setting off of the aforestated brought forward business losses under section 72 of the act. accordingly, he contended that section 80ab controlled section 80hhc. in this connection, learned counsel has also relied upon section 80b(5) which defines gross total income to mean the total ..... income computed in accordance with the provisions of the act, before making any deduction under chapter vi-a. mr. desai placed reliance on the judgments of .....

Suresh Chand Talera Vs. Commissioner of Income Tax

Court : Madhya Pradesh

Reported in : (2006)201CTR(MP)153; [2006]282ITR341(MP)

..... falling in any of the clauses mentioned therein shall not be included and the first clause mentioned therein is 'agricultural income'. thus, section 10 of the act on which great reliance has been placed by mr. saxena makes it clear that agricultural income is income but by express provision therein agricultural income has been ..... afresh on remand.8. on the second substantial question of law, mr. saxena, learned senior counsel appearing for appellant, vehemently submitted that section 10 of the act expressly provided that in the computation of total income for the previous year of a person his agricultural income shall not be included and, therefore, such agricultural income ..... 2) whether the tribunal erred in law in adding the agricultural income of minor son to the income of the appellant-assessee even when section 10 of the it act expressly excluded such an income ?after formulating the aforesaid two substantial questions of law, the court also observed in order dt. 6th aug., 2002 that all .....

The National thermal Power Corporation Ltd. Vs. the Singer Co. and ors ...

Court : Delhi

Reported in : 1991(1)ARBLR313(Delhi); 44(1991)DLT122; ILR1991Delhi452

..... effect of the arbitration clause as such (includingthe scope of the arbitrators' jurisdiction), butthe arbitration proceedings (including the extent towhich they are subject to judicial control) would be governed by the law prevailing in zurich. wherethe parties have failed to choose the law governingthe arbitration proceedings, those proceedings mustbe considered, at ..... as this courthad no jurisdiction to entertain the application which had beenfiled by the appellant under section 14, 30 and 33 of the indian arbitration act, 1940. the same was rightly dismissedand in fact the present appeal itself cannot be regarded asbeing maintainable.for the aforesaid reasons this appeal is dismissed ..... conditions of contract, we are unable to agree with the submission of the learned counsel for the appellant that the provisions of the arbitration act have been made specifically applicable to the arbitration between the panes.(12) the aforesaid documents dated 14-2-81 are letters whereby the respondent .....

Jaintendra Kumar Aggarwal Vs. Lakshmi Kant Mukt.

Court : Delhi

Reported in : 1974CriLJ1140; ILR1974Delhi295; 1974RLR167

..... also considered by a division bench of this court in ram nath monga v. hem chand . proceedings in this case were before a controller acting under the rent act. the bench held that the controller acting under the act was a 'court' under section 195(1)(b) of the code of criminal procedure. the considerations that led to this conclusion were ..... to be civil courts within the meaning of s. 476. criminal p. c.' and in the latter case it was held that the rent controller acting under delhi rent control act. 1958 i.e. the act with which we are concerned. was not a 'civil court' within the meaning of section 476 of the code of criminal procedure. in ..... 15) a division bench of this court held that the controller acting under the act was not 'court' within the meaning of the limitation act. this decision related only to the application of the limitation act to proceedings under the act. one of the question before the bench was whether the controller was a court in the strict sense as constituted by law .....

Gujarat Beedi Karkhana Owners' Association and Ors. Vs. Union of India ...

Court : Gujarat

Reported in : (1971)GLR690; (1972)ILLJ253Guj

..... competence. the decision in harakchand v. union of india, a.i.r. 1970 s.c. 1453 at page 1465, was vehemently relied upon. this decision on the gold control act could have hardly any application because in that case the power of regulation granted to the administration under s. 5(2)(b)(e) amounted to excessive delegation of the executive ..... 66, the legislation could never be said to be lacking competence as a real labour welfare measure. the provisions of the home-worker in the act show that the ultimate master retains the right of control even by rejecting the sub-standard beedis. the relevant rules 27 to 29 have, therefore, been enacted to put limit to this right of ..... controversies. the judges of the american supreme court decided in the context in order to give effect to the avowed policy and purpose of the act that test to be applied was not 'power of control, whether exercised or not, over the manner of performing service to the industry, but whether the men were employees as a matter of .....

Commissioner of Income-tax, Gujarat Vs. Gautam Sarabhai

Court : Gujarat

Reported in : [1981]129ITR133(Guj)

..... from an indian company or whether dividend income was to be taken into consideration for the purpose of the said section after making deductions provided under the act. while construing the statutory provisions of that section, the supreme court observed that where the gross total income includes this particular category of income, whatever be ..... the head ' profits and gains of business or profession. in other words, the correct figure of total income, which is otherwise taxable under other provisions of the act, cannot be arrived at without working out the net result of computation under the head ' profits and gains of business or profession '. further, the question whether ..... parenthesis the mandatory words, viz, 'total income as computed in accordance with the other provisions of the act.' so far as the facts of the present case are concerned, s. 80t even though not containing these words is controlled by these very words as found in the definition provision of s. 80b(5) which are general .....