Controlling - Year 1981 - Judgments

Jun 19 1981 (HC)

Jeevanlal (1929) Limited and ors. Vs. Controlling Authority Under the ...

Court: Chennai

Decided on: Jun-19-1981

Reported in: (1982)ILLJ86Mad

..... 13 working days only the worker refuted the management s stand and approached the controlling authority the controlling authority sustained the contentions of the worker and awarded gratuity of rs 4 ..... the employer viz messrs jeevanlal limited challenging the correctness of the orders passed by the controlling authority and the appellate authority in these cases the facts are slightly different the .....

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Mar 07 1981 (HC)

Sumatilal Chimanlal Shah Vs. Controller of Estate Duty, Gujarat

Court: Gujarat

Decided on: Mar-07-1981

Reported in: (1982)26CTR(Guj)209; [1982]138ITR143(Guj)

..... price obtained on sales effected after termination of the price control of sale control as the case may be 19 in arklay s case ..... price obtained on sales effected after termination of the price control of sale control as the case may be the best evidence of such ..... with this order carried the matter in appeal before the appellate controller where besides this principal question of the valuation of the .....

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Mar 17 1981 (HC)

S.K. Mohamed Kasim Vs. Controller of Estate Duty, Madras

Court: Chennai

Decided on: Mar-17-1981

Reported in: [1982]136ITR475(Mad)

..... for the purposes of estate duty by the asst controller the appellate controller held that the value of the house had to ..... an explanation given by the accountable persons before the appellate controller while considering the applicability of the later portion of s ..... of said conditions determines applicability of section 10 the appellate controller of estate duty as well as the tribunal confirmed this .....

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Mar 11 1981 (HC)

Smt. Prakash Kaur (Through Lr. Raghubir Singh Chhabara) Vs. Controller ...

Court: Orissa

Decided on: Mar-11-1981

Reported in: 51(1981)CLT463; [1981]130ITR337(Orissa)

..... person came to be assessed to estate duty the asst controller included the value of the house as a part of ..... concerned as we have already pointed out the asst controller as also the appellate controller had determined the valuation by multiplying the net ..... was the proper method and that was adopted by the assistant controller of estate duty although the appellate tribunal had not expressed .....

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Jul 27 1981 (HC)

R. Natarajan Vs. Controller of Estate Duty

Court: Chennai

Decided on: Jul-27-1981

Reported in: [1982]138ITR178(Mad)

..... of the property was let out the contention raised before the asst controller was that the exemption under section 33 1 n of the ..... to the full extent of rs 1 00 000 the asst controlled took the view that the relief was restricted to the proportionate ..... present case on the facts here the exemption granted by the asst controller and sustained by the appellate authorities is proper the learned counsel .....

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Apr 24 1981 (HC)

Jeanie D. Karaka Vs. Controller of Estate Duty, Gujarat

Court: Gujarat

Decided on: Apr-24-1981

Reported in: (1982)31CTR(Guj)262; [1982]136ITR614(Guj)

..... rs 19 000 under s 44 of the e d act the asst controller however relying on s 46 of the e d act rejected the claim ..... b of this sub section it is proved to the satisfaction of the controller that the value of the consideration given or of that part thereof as ..... b of this sub section it is proved to the satisfaction of the controller that the value of the consideration given or of that part thereof as .....

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Feb 02 1981 (HC)

Bhimraj Saremal Vs. Controller of Estate Duty, Gujarat

Court: Gujarat

Decided on: Feb-02-1981

Reported in: (1981)24CTR(Guj)216; [1981]132ITR35(Guj)

..... accountable person to challenge the said order before the appellate controller as well as before the appellate tribunal failed at the ..... favour of the accountable person and against the revenue the controller of estate duty shall pay the costs of this reference ..... accountable person to challenge the said order before the appellate controller as well as before the appellate tribunal failed act 1922 .....

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Mar 10 1981 (HC)

Bhaktavarmalshivalal Ostwal Vs. Controller of Estate Duty Karnataka

Court: Karnataka

Decided on: Mar-10-1981

Reported in: (1981)24CTR(Kar)13; ILR1981KAR1214; [1983]140ITR871(KAR); [1983]140ITR871(Karn); [1981]7TAXMAN321(Kar)

..... under the provisions of the e d act 1953 the assistant controller of estate duty hubli while computing the estate duty on the ..... purchase the total value of the goodwill arrived by the asst controller was rs 65 000 the share of the was calculated at ..... said order the accountable person pr an appeal before the appellate controller mysore range appellate authority confirmed that the firm had a goodwill .....

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Dec 16 1981 (HC)

Ramratan Vs. Controller of Estate Duty

Court: Madhya Pradesh

Decided on: Dec-16-1981

Reported in: [1983]142ITR863(MP)

..... out the other half which belonged to his wife the asst controller by his order dated 28th september 1972 held that the ..... his death in the appeal by the accountable person the appellate controller accepted the contention of the accountable person and directed the deletion ..... order dated 24th december 1975 restored the order of the asst controller 4 the ownership in the property obtained by the deceased .....

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Apr 22 1981 (HC)

Ramniklal J. Daftary Vs. Controller of Estate Duty, Gujarat

Court: Gujarat

Decided on: Apr-22-1981

Reported in: [1982]136ITR422(Guj)

..... act the income tax appellate tribunal agreeing with the view taken by the asst controller and the appellate controller held that on the death of the deceased who was a coparcener in .....

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