Court : Karnataka
Reported in : [1985]153ITR197(KAR); [1985]153ITR197(Karn)
..... the circumstances of the case, the tribunal was correct in holding that the expenditure in maintaining the flats in bombay and delhi was disallowable under section 37(4) of the income-tax act, 1961 ?' 2. the assessee is a public limited company. for the assessment years 1973-74 to 1975-76, it claimed deduction of expenses ..... tribunal. 3. the short question that arises for consideration is, whether s. 37(4) of the act is a bar to claim the expenditure incurred in the maintenance of these flats. 4. section 37 of the act is the residuary and general provision extending the allowances to items of business expenditure not covered by the preceding ..... sections. this section covers cases of business expenditure only. 5. sub-s. (3) deal with three types of expenditure : (i) .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1997Kant288
..... , the supreme court held the action to be impermissible since the lease was granted without obtaining the prior approval of the central government as mandatorily requiredunder section 2 of the 1980 act.22. the further question canvassed at the bar was that if an area, even if it forms a part of the forest land, but has ..... above order, which has ihe status of law as recognised under art. 141 of the constitution of india, it is clear that, for the purpose of sec. 2 of the 1980 act.(i) ''forest' will take within its sweep all forests as understood in the dictionary sense as well as the statutory recognised forests whether designated as reserved, ..... acquired in, on or over the land comprised within the limits of the area specified in such notification, except by succession, testamentary, or intestate.'15. section 35 of the 1972 act empowers the state government to constitute an area as a national park for the purpose of propagating or developing wildlife therein or its environment for the reason .....
Tag this Judgment!Court : Karnataka Dharwad
..... realisation. this mfa coming on for admission, this day, m.i.arun j., delivered the following: - 3 - judgment the appellant insurance company has filed this appeal under section 173(1) of the motor vehicles act, 1988 being aggrieved by the judgment dated 05.12.2018 passed by the xii addl. district and sessions judge & addl. mact, belagavi sitting at gokak (for short ..... , adv. for r1to r3; r2 and r3 minors r/by r1 notice to r4 served notice to r5 dispensed with) this mfa filed u/s.173(1) of motor vehicles act, 1988, against the judgment and award dated0512.2018 passed in mvc no.706/2018 on the file of the additional motor accident claims tribunal and xii additional district and sessions .....
Tag this Judgment!Court : Karnataka Dharwad
..... practice was evolved out of experience, logic and convenience. in fact one-third deduction, got statutory recognition under second schedule to the act, in respect of claims under section 163a of the motor vehicles act, 1988 (`mv act' for short). but, such percentage of deduction is not an inflexible rule and offers merely a guideline.27. in susamma thomas, ..... decisions of this court, namely, susamma thomas (air1994sc1631:1994. air scw1356 trilok chandra and charlie (air2005sc2157 2005 air scw1801 for the claims made under section 166 of the 1988 act. the court said that multiplier shown in column (4) of the table must be used having regard to the age of the deceased. perhaps the ..... be followed. 40. in what we have discussed above, we sum up our conclusions as follows: (i) in the applications for compensation made under section 166 of the 1988 act in death cases where the age of the deceased is 15 years and above*, the claims tribunals shall select the multiplier as indicated in column (4 .....
Tag this Judgment!Court : Karnataka
..... discharge or retrenchment has led to that dispute, but does not include any such person- (i) who is subject to the air force act, 1950 (45 of 1950), or the army act, 1950 (46 of 1950), or the navy act, 1957 (62 of 1957); or (ii) who is employed in the police service or as an officer or other employee of a prison ..... .19. we have already noticed that in enacting section 33-c the legislature has deliberately omitted some words which occurred in section 20(2) of the industrial disputes (appellate tribunal) act, 1950. it is remarkable that similar words of limitation have been used in section 33- c(1) because section 33-c(1) deals with cases where any ..... workman's existing rights. in order to meet the criticism, an amendment was made by the legislature in 1959 by section 20 of the industrial disputes (appellate tribunal) act, 1950 (48 of 1950). section 20 of this act provided for recovery of money due from an employer under an award or decision. this provision filled up the lacuna which .....
Tag this Judgment!Court : Karnataka Dharwad
..... insurance company arises in a contract of insurance which stipulates terms and conditions. the said contract is regulated by the provisions of the act. the parliament has enacted sub-section (2) of section 149 of the act only as a limited defence clause restricting the scope of 14 c/w. mfa no.104088/2017 mfa no.103690/2017 defence available ..... and conditions of the policy. he further submits that this defence of the insurance company falls within the narrow scope of limited defence clause enacted under section 149(2) of the act. he therefore submits that the insurance company is entitled to repudiate its liability for the breach of condition of the contract of insurance. 17 c/w ..... full stop to the reckless practice of operating two wheelers in 9 mfa no.104088/2017 c/w. mfa no.103690/2017 breach of the provisions of section 128 of the act. 10. with the help of the above decisions, in sum and substance, the learned counsel for the appellant insurance company contends that the liability of the .....
Tag this Judgment!Court : Karnataka Dharwad
..... insurance company arises in a contract of insurance which stipulates terms and conditions. the said contract is regulated by the provisions of the act. the parliament has enacted sub-section (2) of section 149 of the act only as a limited defence clause restricting the scope of 14 c/w. mfa no.104088/2017 mfa no.103690/2017 defence available ..... and conditions of the policy. he further submits that this defence of the insurance company falls within the narrow scope of limited defence clause enacted under section 149(2) of the act. he therefore submits that the insurance company is entitled to repudiate its liability for the breach of condition of the contract of insurance. 17 c/w ..... full stop to the reckless practice of operating two wheelers in 9 mfa no.104088/2017 c/w. mfa no.103690/2017 breach of the provisions of section 128 of the act. 10. with the help of the above decisions, in sum and substance, the learned counsel for the appellant insurance company contends that the liability of the .....
Tag this Judgment!Court : Karnataka
..... discharge or retrenchment has led to that dispute, but does not include any such person- (i) who is subject to the air force act, 1950 (45 of 1950), or the army act, 1950 (46 of 1950), or the navy act, 1957 (62 of 1957); or (ii) who is employed in the police service or as an officer or other employee of a ..... mainly of a managerial nature. thus, the petitioners are all workman under the 4th and 5th respondents - bel. the term industrial dispute under section 2(k) of the said act, reads as follows: section 2(k) - industrial dispute means any dispute or difference between employers and employers, or between employers and workmen, or between workmen and ..... the labour court or tribunal before the expiry of three years from the date of discharge, dismissal, retrenchment or otherwise termination of service as specified in sub-section(1). in terms of the afore-extracted statute, when an employer discharges, dismisses or retrenches or otherwise, terminates the services of an individual workman in .....
Tag this Judgment!Court : Karnataka
..... not come in the way of tendering pardon to the accuse no.4. power of special judge to grant pardon under se.5(2) of the prevention of corruption act and sec.306 and 307 of cr.p.c is unfettered power subject to compliance of condition of his making full and true disclosures of the whole circumstances within his knowledge relative ..... 16 district magistrate to tender, a pardon on the same condition to such person.7. mr j.c. bhatt contends on the basis of differences between section 8(2) of act 46 of 1952 and sections 337 and 338 of the code that the powers of the special judge are different and can only be exercised if the prosecution moves first. we ..... acquittal, or (d) to enter a nolle prosequi. in our criminal jurisdiction there is a tender of a pardon on condition of 21 full disclosure. section 8(2) of the criminal law amendment act is enabling. without recourse to it an accused person cannot be examined as a witness in the same case against another accused. to determine whether the accused .....
Tag this Judgment!Court : Karnataka
..... he directs and execute an instrument (in case of registered mortgage) extinguishing the right of mortgagee. this right has been qualified, the proviso to section 60 of transfer of property act states that subsequent act of the parties or decree of a court extinguishes the right of redemption. 49 25. in the instant case, mortgage between the parties was ..... the appeals have to be allowed. in a suit for specific performance, refund of earnest money cannot be ordered unless it is specifically claimed according to section 22 of the specific relief act. in the case of hand, the plaintiff has not sought refund of rs.1,00,000/- that he paid to the decree 51 holder chandran ..... being not ready and willing to perform his part of contract, whether the suit for redemption filed by first defendant can be decreed?.24. section 60 of the transfer of property act confers a statutory right on the mortgagee to redeem the mortgaged property. it can be exercised by the mortgagor any time after the principal amount .....
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