Judgment Search Results Home > Cases Phrase: bengal alluvial land settlement act 1858 Page 96 of about 954 results (0.136 seconds)

Assistant Commissioner of Income Vs. Tea Agency Trading Centre

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (2004)88ITD96(Gau.)

..... in the return of income filed by the assessee, the assessee has claimed the depreciation on opening wdv of factory building at 10 per cent and plant & machinery at 25 per cent which is against the clear provisions of the act as mentioned hereinabove and hence the money received from the insurance company in respect of the factory building and plant & machinery is liable to be adjusted in the said block of assets which may be reduced to nil. ..... received by the assessee from the insurance company was also held to be assessable under section 28 of the it act, 1961.accordingly, the ao did not allow the claim made by the assessee in the revised computation of income. ..... the claim is subject to settlement for the purpose of which a survey report is ..... learned jm has opined that such a provision is attracted and the written down value of the respective block of asset has got to be adjusted in accordance with the said provisions of the act as a result of receipt of insurance claim in the year under appeal. ..... , has opined that the amount or part of it was to be adjusted against the written down value under section 43(6)(c) of the act which would in turn affect the depreciation claim. ..... pursuant to this, clause (c) of sub-section (5) of section 43 of the act has been inserted to define the written down value in the context of the block system ..... receipt is not chargeable to tax unless and until there is a specific provision in the act providing for the charge of tax on the same. ..... bengal assam steamship .....

Nibaran Chandra Shaha Vs. Lalit Mohan Brindaban Shaha

Court : Kolkata

Reported in : AIR1939Cal187

..... , that assuming that the plaintiffs are members of a firm on the basis of a partnership, that partnership was formed many many years ago before the companies act of 1913 was passed, in fact even before the first companies act, and that section 4(2) of the said act only prevents the projection of a company, association or partnership with a number of members exceeding twenty and does not render illegal, by reason of nonregistration, a ..... association or partnership for the purpose of carrying on business, and as their number exceeds twenty, the association or partnership ought to have been registered under section 4, companies act, and as there has been no such registration the plaintiffs form an illegal association and the suit at their instance is not maintainable. ..... it is also an admitted fact that very valuable structures have been raised on the land after 1890 at a cost of about a lakh of rupees and the plaintiffs are in possession since 1890 by using a substantial part of the premises for their business, the ..... hindu family, the junior members of which exceed 20 in number, enters into a partnership with a stranger for carrying on the business, the partnership need not be registered under the companies act, and non-registration would not make the partnership an illegal one : moti ram v. ..... but he had already sanctioned a settlement with heeralal before 4th august 1931, and that fact was communicated to the ..... family, even one coming under the bengal school, consists of a wider group .....

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

..... as article 12 of the india-singapore dtaa and the other dtaas that we are concerned with, and after adverting to the definition of royalty that is contained in explanation 2 to section 9(1)(vi) of the income tax act, the aar then set out, from the locus classicus on copyright law, the following passage: before entering into a discussion on the applicability of the royalty definition, it is appropriate to recapitulate certain basic principles concerning the ..... paying to a non-resident, not being a company, or to a foreign company, any interest (not being interest referred to in section 194lb or section 194lc) or section 194ld or any other sum chargeable under the provisions of this act (not being income chargeable under the head "salaries") shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of a cheque or draft ..... means xxx xxx xxx (iii) for the purposes of deduction of tax under section 194lba or section 194lbb or section 194lbc or section 195, the rate or rates of income-tax specified in this behalf in the finance act of the relevant year or the rate or rates of income-tax specified in an agreement entered into by the central government under section 90, or an agreement notified by the central government under section 90a, whichever is applicable ..... , and cooperate with us in the defense and any related settlement negotiations; you may market to your customers the programs we sell ..... cit, west bengal- vii, 2020 .....

The State Of Jammu And Kashmir (now U.t. Of Jammu And Kashmir) Vs. Shu ...

Court : Supreme Court of India

..... kumar and his father have failed to prove that respondent 2 was a minor at the time of commission of offence and hence could not have been granted the benefit of the juvenile justice act which undoubtedly is a benevolent legislation but cannot be allowed to be availed of by an accused who has taken the plea of juvenility merely as an effort to hide his real age so ..... of reference is reproduced here in under:- "taking into account the provisions contained under section 8 of the j&k ].uvenile].ustice (care and protection of children) act; 2013 as well as rule 74 of the rules framed under the act; the chief judicial magistrate kathua is directed to ascertain the age of the accused, namely, shubam sangra with in a period of ten days from the date ..... that the accused was a major cannot be allowed to be ignored taking shelter of the principle of benevolent legislation like the juvenile justice act, subverting the course of justice as statutory protection of the juvenile justice act is meant for minors who are innocent law-breakers and not the accused of matured mind who use the plea of minority as a ploy ..... it appropriate to grant him the benefit of a juvenile merely by adopting the principle of benevolent legislation but missing its vital implication that although the juvenile justice act by itself 59 is a piece of benevolent legislation, the protection under the same cannot be made available to an accused who in fact is not a juvenile but seeks shelter merely by using it ..... bengal .....