Judgment Search Results Home > Cases Phrase: competition amendment act 2007 section 15 amendment of section 21 Sorted by: old Page 100 of about 140,128 results (0.691 seconds)

Associated Banking Corporation of India Ltd. Vs. Commissioner of Incom ...

Court : Supreme Court of India

Reported in : AIR1965SC1188; [1965]35CompCas308(SC); [1965]56ITR1(SC); [1965]1SCR788

..... computation of profits and gains. in cases governed by the amended act undoubtedly the question of admissibility of bad or doubtful debt as allowance must be adjudged in the light of the express provision of the statute, and not on ..... after the judgment of the privy council in chitnavis's case (1932) l.r. 59 indap 290 the legislature has inserted by section 11 to indian income-tax (amendment) act 7 of 1939 clause (xi) in sub-section (2) of section 10, which expressly deals with the admissibility of bad or doubtful debts as allowances in the ..... there can be no accrual of loss. in venkatachalapathy's case : [1951]20itr363(mad) the assessee employed a clerk who wrote books of account of a business, acted as salesman, received and disbursed cash in the absence of the managing partner and collect bills. by manipulation of accounts the clerk misappropriated large amounts at diverse times. .....

Jyoti Prokash Mitter Vs. Hon'ble Mr. Justice Himansu Kumar Bose, Chief ...

Court : Supreme Court of India

Reported in : AIR1965SC961; [1965]2SCR53

..... that order passed earlier under some other provisions should be deemed to have been passed under the subsequent provision retrospectively introduced. such a provision has not been made by the amendment act, 1963 which inserted clause (3) in art. 217. but in dealing with the present appeal, we are proceeding on the basis that an order passed by the ..... about the report from the civil service commission, london, regarding the date of birth given by the appellant to the commission when he appeared for the i.c.s. competitive examination. a copy of the said report was forwarded to the appellant. the chief justice asked the appellant to send his comments on the said report. on august 12 ..... indicate that the appellant was born on december 27, 1901. it also appears that later, the home minister came to know that when the appellant appeared at the open competitive examination for the i.c.s. in july/august, 1923, the date of his birth was given and shown as december 27, 1901. that is why the home .....

Nagpur Hotel Owner's Association and Ors. Vs. State of Maharshtra and ...

Court : Mumbai

Reported in : AIR1965Bom169; (1965)67BOMLR206; ILR1965Bom387; (1965)IILLJ482Bom; 1965MhLJ429

..... intended to be exhausted on being used only once. while not disputing that the parliament always had power under the proviso to article 254(2) to override an amending act by the state legislature, mr. mudholkar contended that the power of the state legislature to pass an enactment on matters in the concurrent list in the seventh schedule ..... the other. we do not think that such a fear is well founded. if a legislature and the parliament try to enter into this sort of a competition in passing contradictory legislations, the matter will immediately be put a stop to by the president by withholding his assent or refusing to give his assent under article ..... the proviso to override an earlier amendment made by the state legislature under art. 254(2). while not disputing that the wordings of the article itself do not provide such a meaning, mr. phadke was submitting that if his interpretation were not accepted, there would be an unhealthy competition between the parliament and the state legislature .....

Daya Ram and Another Vs. Additional Collector, Jaipur, and Others.

Court : Rajasthan

Reported in : [1966]62ITR411(Raj)

..... liability of the firm or partners to the assessment but with the question as to liability of the firm to penalty under section 28 of the act. sub-section (2) of the amended section his clearly provided for it.'the consideration of the main question formulated above will depend on the answer to the subsidiary question, whether within ..... make assessment on the income of the firm or association of persons as such as if no discontinuance or dissolution had taken place. in our opinion, the above amendment does not introduce a new principle, but is of an explanatory character and seeks to clear doubts entertained on the language of the earlier section. in this connection ..... the meaning of section 29 of the income-tax act a partner of a dissolved firm comes within the ambit of the word 'assessee', or within the .....

Daya Ram and anr. Vs. the Additional Collector and ors.

Court : Rajasthan

Reported in : AIR1965Raj205

..... of the firm or partners to the assessment but with the question as to the liability of the firm to penalty under section 28 of the act. sub-section (2) of the amended section has clearly provided for it.' the consideration of the main question formulated above will depend on the answer to the subsidiary question, whether within ..... assessment on the income of the firm or association of the persons as such as if no discontinuance or dissolution had taken place. in our opinion, the above amendment does not introduce a new principle, but is of a explanatory character and seeks to clear doubts entertained on the language of the earlier section. in this connection, ..... the meaning of section 29 of the income-tax act a partner of a dissolved firm comes in the ambit of the word 'assessee', or within the ambit of .....

Sri Rama Talkies, Vijayawada Vs. the Commissioner of Income-tax, Andhr ...

Court : Andhra Pradesh

Reported in : AIR1966AP187; [1966]59ITR63(AP)

..... of rupees 15,275. the object of these extensive improvements in the theatre was, according to the assessee himself, two-fold; firstly, to save itself from competition from another theatre that had newly come up and secondly, to conform to the regulation of the authorities concerned. according to the assessee the expenditure incurred in this ..... (xv) even though the expenditure may be wholly or exclusively laid out for the purposes of business. the expression ''capital expenditure' of course is not defined in the act. but, as observed by the supreme court in pingle industries ltd v. commr. of income-tax : [1960]40itr67(sc) the distinction between capital and revenue expenditure ..... and an allowable deduction either under section 10(2)(v) being current repairs, or, at any rate, under section 10(2)(xv) of the income-tax act. the first point therefore that falls for consideration is, whether the expenditure falls within the ambit of section 10(2)(v). it would indisputably be within the .....

Municipal Board Vs. District Magistrate and anr.

Court : Allahabad

Reported in : AIR1966All37

..... tax assessed thereon. the assess meat list is published and objections are invited to the valuation and assessment. after the objections are disposed of and the resulting amendments, if any, have been made in the assessment list, the list is authenticated by the signature of the appropriate authority and is then deposited in the ..... for this purpose have been let out to different parties. for the purpose of determining the 'animal value' of the building under the u. p. municipalities act, the tax superintendent of municipal board, muzaffarnagar, made enquiries and submitted his report to the executive officer. on april 4, 1962, the tax committee of the ..... 1. this petition under article 226 of the constitution raises a short but interesting question as to the interpretation of section 140 of the u. p. municipalities act. 2. one lala jagdish prasad, the second respondent, owns a building which consists of twenty one godowns. the godowns are employed for the storage of goods and .....

All States Freight, Inc. Vs. N.Y., N.H. and H. R. Co.

Court : US Supreme Court

..... (hereafter "the new haven") and other rail carriers. the issue presented is whether page 379 u. s. 344 1(6) of the interstate commerce act, as amended, which requires carriers "to establish, observe, and enforce just and reasonable classifications of property for transportation, with reference to which rates, tariffs, regulations, or ..... livestock, explosives, scientific equipment, and easily damaged goods. [ footnote 5 ] the commission's report also spoke of the rates as "constituting a destructive competitive practice in contravention of the national transportation policy," but, in a brief filed here, the commission has pointed out that this statement was "merely an adjunct ..... stowability. 10. excessive weight. 11. excessive length. 12. care or attention necessary in loading and transporting. 13. trade conditions. 14. value of service. 15. competition with other commodities transported. motor carrier rates in new england, 47 m.c.c. 657, 660-661; class rate investigation, 1939, 262 i.c.c. 447 .....

Kalva Suryanarayana Vs. Income-tax Officer, A-3, A-ward, Hyderabad.

Court : Andhra Pradesh

Reported in : [1966]59ITR315(AP)

..... two of his former partners.it was, however, contended by the learned advocate for the petitioner that under sub-section (5) of section 23 of the act, as it stood before its amendment in april, 1956, the income-tax payable by a registered firm was not determinable but the total income of each partner of the firm, including therein ..... a dissolved firm with joint and several liability to assessment as well as for the amount of tax payable. it is well established that section 44 of the act applies as much to registered firms as to unregistered firms and it declares the liability of all discontinued firms and not merely of unregistered firms : see commissioner of ..... apportioned among the four partners in proportion to their respective shares.subsequently, however, the commissioner of income-tax, in exercise of his revisional power under section 33b of the act, passed an order on february 26, 1955, holding that the firm had suppressed income to the extent of i. g. rs. 1,72,149 by inflating the .....

Commissioner of Income-tax, Madras Vs. R. Venugopala Reddiar, Sriranga ...

Court : Chennai

Reported in : AIR1966Mad96; [1965]58ITR439(Mad); (1964)1MLJ298

..... capital charge' and that the words 'annual charge' meant 'a charge to secure an annual liability'. as a result of this decision, the legislature amended s. 9 of the income-tax act and put in an explanation for the purpose of clause (iv) of the relevant sub-section. this explanation lays down that the expression 'annual charge' ..... amount equivalent to one half of the local tax in determining the annual value of the property. this section was further amended by act 13 of 1960. clause (a) of the third proviso extracted above was amended, thus:'(a) in the case of property the construction of which was completed before the 1st day of april 1950, ..... applicable to the assessment year in question. though the point was not expressly so stated, from the view taken by the authorities below, it seems clear that this amendment would apply, the property being one, the construction of which had been completed before the relevant date.(4) mr.v. balasubramaniam, learned counsel for the department questions .....