Content - Year 1981 - Judgments

May 07 1981 (TRI)

Shrinivas Pictures Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT

Decided on: May-07-1981

Reported in: (1982)1ITD574(Bang.)

..... did not even dealt with the different aspects of the contentions and submissions made by the assessee before him in its ..... assessment after giving the assessee an opportunity of proving the contention that the transaction which had been indulged by them were ..... the commissioner impugned before us and considered the various submissions and contentions made by both the sides we have also perused the .....

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Aug 26 1981 (SC)

Bhaiya Ramanuj Pratap Deo Vs. Lalu Maheshanuj Pratap Deo and ors.

Court: Supreme Court of India

Decided on: Aug-26-1981

Reported in: AIR1981SC1937; (1981)4SCC613; [1982]1SCR417

..... assisted by mr u p singh raised a number of contentions his first contention is that the rule of lineal primogeniture survived even ..... the enforcement of the hindu succession act to appreciate the contention it will be necessary to examine the relevant provisions of ..... counsel relied upon the following cases in support of his contention rajah velugoti kumara krishna yachendra varu and ors v rajah .....

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Aug 31 1981 (TRI)

Poysha Industrial Co. Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Aug-31-1981

Reported in: (1983)4ITD41(Mum.)

..... as revenue expenditure the commissioner appeals did not agree with the contention of the assessee according to him the position in law ..... first impression we would have perhaps accepted shri dastur s contention that there is no material difference between the nature of ..... on tour we find that the commissioner appeals has taken this contention of the assessee into consideration and has directed the ito .....

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Jan 09 1981 (HC)

State of Himachal Pradesh Vs. Dole Ram

Court: Himachal Pradesh

Decided on: Jan-09-1981

Reported in: AIR1981HP87

..... the claim petitions within time and in support of his contention be relied upon delhitransport undertaking v raj kumari 1972 act ..... also the right to claim compensation in support of this contention the learned counsel referred to general manager karnataka slate road ..... representatives under the provisions of motor vehicles act 56 the contention of the learned counselfor the appellant that the cross .....

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Sep 19 1981 (HC)

The India Jute Co. Ltd. Vs. the Assistant Collector, Central Excise an ...

Court: Kolkata

Decided on: Sep-19-1981

Reported in: 1981LC545D(Calcutta)

..... containing not less than 90 ninty per cent byweight of cotton calculated onthe total fibre content whether seized or unsized in all formsincluding skeins hanks cope cones bobbins pirns spools ..... the trade and industry that assessment of blended yarn containing various proportions of different fibre contents should be classified under different tariff description as appearing in the first schedule in .....

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Jan 21 1981 (HC)

Nawn Estates Pvt. Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: Jan-21-1981

Reported in: (1982)26CTR(Cal)29,[1982]137ITR557(Cal)

..... and in the opinion of the tribunal nothing would turn on the assessee s contention regarding the difference between acquisition and requisition or the rules applicable thereto accordingly the ..... separate municipal holding numbers in these circumstances the appellate tribunal rejected the assessee s contention that the compensation amount received if referable to different years should be considered in .....

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Mar 18 1981 (HC)

Commissioner of Income-tax Vs. Orient Paper Mills Ltd.

Court: Kolkata

Decided on: Mar-18-1981

Reported in: (1981)23CTR(Cal)180,[1983]139ITR763(Cal)

..... of the unabsorbed development rebate the parties have raised the same contentions in this year we follow our decision for the assessment year ..... as contemplated by sections 32 and 33 as against this the contention of shri shah appearing for the assessee was that the ..... attempted to challenge the aforesaid view by raising a couple of contentions in the first place before the high court it was strenuously .....

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Mar 05 1981 (HC)

Sanchaita Investments and ors. Vs. State of West Bengal and ors.

Court: Kolkata

Decided on: Mar-05-1981

Reported in: AIR1981Cal157

..... behalf of the petitioner in the second rule advanced a similar contention mr somnath chatterjee appearing for the respondents nos 1 and ..... those undertaken by the petitioner firm 49 in my view the contention of mr deb is sound and should be accepted reading ..... there is neither any authority not warrant if the petitioner s contention is accepted the argument proceeds money circulation scheme could also .....

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Dec 10 1981 (HC)

K.T.M.S. Umma Salma Vs. Commissioner of Income-tax, Central Madras

Court: Chennai

Decided on: Dec-10-1981

Reported in: [1983]144ITR890(Mad)

..... belated filing of the return the tribunal did not accepts this contention and found that there was no reasonable cause for the ..... l narayan raw v ishawarlala bhagwandas 1965 57itr149 sc rejected the contentions of the assessee and revised its earlier order dated october ..... controlled by reference to any other provision we therefore reject the contention of mr uttam reddy that since the tribunal is not .....

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Jul 21 1981 (HC)

State of Rajasthan Vs. Narendra Mal

Court: Rajasthan

Decided on: Jul-21-1981

Reported in: 1981WLN(UC)465

..... whether that opinion was formed bonafide in support of the contention that correctnesi of the opinion cannot be challenged he referred ..... have entertained the appeal the learned single judge repelled the contention and held that the appeal was rightly entertained 19 under ..... which the petitioners wanted to adduce in support of their contention it shall be taken that the review petition was dismissed .....

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