Court : Andhra Pradesh
Reported in : [1971]79ITR306(AP)
..... , and treated as part of the deed of december 1, 1960. the assessee filed a declaration under section 184(7) of the income-tax act, 1961, for renewal of registration for the assessment year 1963-64. the tribunal refused registration on the ground that the clarification deed did not provide who should bear 25 per cent. of the loss, and that, as ..... , fail to see how sub-clause (a) or sub-clause (c) would bring about any change in the explicit intention brought out in sub-clauses (b) or even dilute its force.14. clause (6) is merely a projection of sub-clauses (a) and (c) of clause (3). it merely lays down the mode of ascertaining the profits or losses at the ..... application for registration of the firm could be rejected on the ground that the partnership deed does not specify the shares of the partners in the losses in case the arm suffers the same. the question, in our view, does not arise from the facts of the present case. we have already extracted all the relevant clauses of the partnership .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1973AP342
..... contain all the terms. the passing of the consideration under the note cannot be proved otherwise and no claim can be based on it. therefore there is no force in the contention that if all the terms are not contained in the document the party can sue on the original consideration.102. it is only in cases where ..... 'no instrument chargeable with duty shall be admitted in evidence for any purpose by any person having by law or consent of parties authority to receive evidence, or shall be acted upon, registered or authenticated by any public officer, unless such instrument is duly stamped ;provided that :-- (e) any such instrument not being an instrument chargeable with a duty ..... of the provisions of section 91 of the evidence art or of sec. 35 of the stamp act. as the action is based upon the advantage received by the defendant and not on the promissory note. though there is considerable force in the contention that the present case is similar to the case considered by the supreme court, .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1967AP99; [1967]64ITR125(AP)
..... upon a statute of limitation by implication and inference s may have a penalising effect unless the court is forced to do so by the irresistible force of the language used. it is well settled that the limitation act, being an act which takes away or restricts the right to take legal proceedings, must, where its language is ambiguous, be ..... and in the circumstances of the case, the application under section 26-a of the income-tax act was filed out of time.'(2) the relevant facts are correctly stated in the statement of the case drawn up by the tribunal and are beyond dispute. the most important data for deciding the present case consists of various ..... construed strictly i.e., in favour of the right to proceed.'(35) we find as follows. we disagree with the finding of the tribunal that .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2004(2)ALD573
..... had received the arbitral award or, if a request had been made under section 33, from the date on which that request had been disposed of by the arbitral tribunal:provided that if the court is satisfied that the application was prevented by sufficient cause from making the application within the said period of three months it may entertain ..... period of limitation from the date of receipt of a copy of the order till the date of filing of the petition. i therefore do not find any force in the contention of the learned counsel for the revision petitioner on the point of limitation.20. in the result, the revision petition is dismissed. no costs. ..... india along with la. no. 2598 of 1998 to condone the delay of 30 days in filing the petition under section 34(3) of the arbitration and conciliation act, 1996 ('the arbitration act, 1996' for brevity). the chief judge, city civil court, allowed the said application. the revision petitioner being aggrieved by the order of the lower court preferred this .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1955AP227; 1955CriLJ1316
..... also amended by inserting a similar proviso. provision wasmade by subsequent amendments to both ss. 198 and 199 for complaints being filed on behalf of husbands serving in armed forces if so authorised by them and with the leave of the court.(13) on a careful consideration of all the relevant provisions of the law and the decided cases ..... land revenue' were introduced so as to recover the amount due to the state. this expression has been construed to mean that the procedure laid down in the revenue recovery act is made applicable in its entirely, see -- 'ibrahim khan v. rangasamy naicken', 28 mad 420 (b) and -- 'sankaran nambudripad v. ramasamy iyer', air 1919 mad 590 ..... complaint was filed by the petitioner against four persons under s. 494, penal code, read with s. 4 (2) of the madras hindu (bigamy prevention and divorce) act (vi of 1949) on the allegations taht the first accused took a second wife while his marriage with the complainant's daughter was subsisting, that the second wife is .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1999(6)ALT745
..... the tractor. therefore, the insurance company cannot be fastened with any liability.16. in the result, all the appeals are allowed and the judgments and awards of the tribunal are modified by setting aside that portion by which the appellant/insurance company is also made liable to pay the compensation. the rest of the judgments and awards against ..... that no person shall use except as a passenger or cause or allow any other person to use a motor vehicle in a public place unless there is in force in relation to the use of the vehicle by that person or that other person, as the case may be, a policy of insurance complying with requirements of ..... limited v. kokilaben chandravadan, air 1987 sc 1184 while interpreting section 96 of motor vehicles act (4 of 1939) (section 149 of 1988 act) observed that the legislature has insisted and made it incumbent on the user of a motor vehicle to be armed with an insurance policy covering third party risks which is in conformity with the provisions enacted .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2003(2)ALD(Cri)344; 2003(2)ALT(Cri)210; 2004CriLJ1861
..... him, the accused had asked his wife, that is the deceased, to demand money from him. again this evidence is not admissible under section 32(1) of the evidence act. therefore, conviction under section 498-a, ipc also cannot sustain and is set aside.the conviction and sentence for the offencesunder sections 302 and 498-a, ipc are setaside. ..... deceased to them with respect to the harassment meted out to her by her husband. none of these statements comes within the purview of section 32(1) of the evidence act. therefore, these statements in view of the judgment of the supreme court referred to above, are not at all admissible in evidence. there is not a single witness who ..... ipc disjuncted from the offence under 306, ipc the question of her death is not an issue for consideration and on that premise also section 32(1) of the evidence act will stand at bay so far as these materials are concerned.' 7. all the witnesses in the present case, who have deposed, have only stated what according to them .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1968AP353
..... (1958)illj247sc . in that case, their lordships had to consider the scope of sub-section (1) of section 9 of the industrial disputes (appellate tribunal) act, which provides that the appellate tribunal shall have the same powers as tire vested in a civil court, when hearing an appeal, under the code of civil procedure, 1908. bhagwati, j., ..... and it is as follows: 90. (1) from every order other than au interim order passed by the tahsildar or the deputy collector or the tribunal under this act, an appeal shall lie to the collector and the orders of the collector on such appeal shall be final. (2) from every original order other ..... deals with the powers exercisable in revision. section 99 enacts an express bar to civil courts exercising jurisdiction in matters which required under the act to he settled by the tahsildar, tribunal, collector, boardof revenue or government whose orders cannot be questioned in any civil or criminal court. 6. mr. balakrishnamurthy contends that the appeal .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1979]117ITR15(AP)
..... the assessee and granted the rebate. the revenue carried that order in appeal contending that the well was not meant for the purpose of business use. the tribunal negatived the contention of the revenue and opined that the well was admittedly dug in the factory premises for its business purpose. in so coming to the conclusion, ..... the head 'furniture and fittings'. the question arose whether the sanitary and pipeline fittings installed fell within the definition of 'plant 'in section 10(5) of the 1922 act. the supreme court construed the expression 'plant' as having a wider meaning. in that view, it held that the sanitary and pipeline fittings fell within the definition of ..... even if a wider meaning is to be given to the expression 'plant', it will not take within its ambit a 'well '. section 32 of the i.t. act deals with depreciation and section 32, to the extent relevant, says :'in respect of depreciation of buildings, machinery, plant or furniture owned by the assessee and used for .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1996)133CTR(AP)398; [1997]228ITR30(AP)
..... and where the particulars of depreciation were not given. on those findings, therefore, the assessee could not rely on sub-section (1) of section 34 of the act as in force at the relevant time which provided that 'the deductions referred to in sub-section (1) or sub-section (1a) of section 32 shall be allowed only if ..... assessee as regards the particulars necessary in respect of depreciation allowance. therefore, on the facts of the present case, we are not inclined to hold that the appellate tribunal was not justified in upholding the order of the commissioner of income-tax (appeals) directing the withdrawal of deduction by way of depreciation allowed by the income-tax ..... principles laid down by a division bench of this court in addl. cit v. andhra printers ltd. : [1979]117itr555(ap) . this contention was not accepted by the tribunal and relying on the decision of a division bench of the punjab and haryana high court in beco engineering co. ltd. v. cit , it dismissed the appeals by its .....
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