Court : Uttaranchal
Decided on : Jun-07-2007
Reported in : 2007CriLJ3913
..... . 96 of 2006, state v. prahalad bhagat, relating to offences punishable under sections 498-a, 342, 506 of ipc, and one punishable under section 3/4 of the dowry prohibition act, 1961, p.s. kotdwar, pending before the judicial magistrate, kotdwar.3. brief facts of the case are that respondent no. 3 smt. suman lodged a first information report with police .....
Tag this Judgment!Court : Uttaranchal
Decided on : Aug-07-2007
Reported in : 2008CriLJ629
..... shall be deemed to have caused her death.explanation - for the purpose of this sub-section, 'dowry' shall have the same meaning as in section 2 of the dowry prohibition act, 1961 (28 of 1961).(2) whoever commits dowry death shall be punished with imprisonment for a term which shall not be less than seven years but which may extend to ..... which may extend to one-fourth part of the longest term of the imprisonment provided for the offence, or with fine, or with both.section 113-b of indian evidence act, 1872 is also relevant to mention here which reads as under:[113-b. presumption as to dowry death- the question is whether a person has committed the dowry death of ..... brother of deceased capt. v.s. bisht and in this way he has also committed offence under section 201 of i.p.c.19. section 113-b of indian evidence act clearly states that when the question is whether a person has committed the dowry death of a woman and it is shown that soon before her death such woman had .....
Tag this Judgment!Court : Uttaranchal
Decided on : Feb-28-2007
Reported in : (2008)216CTR(Uttranchal)115; [2008]299ITR262(Uttaranchal)
..... respect of which no process of the nature described in paragraph (ii).12. the terms 'agriculture' and 'agricultural purposes' not having been defined in the indian income-tax act, but necessarily fall back upon the general sense in which they have been understood in common parlance. 'agriculture' in its root sense, means a gear, a field ..... of the supreme court.7. in order to appreciate the arguments it would be relevant to peruse the provision of section 2(1) of the indian income-tax act, 1922, which is extracted below:'agricultural income' means-(a) any rent or revenue derived from land which is used for agricultural purposes and is either assessed ..... officer found that the accounts thereof did not give correct income and the income was, therefore, arrived at by the following proviso to section 145(1) of the act.3. aggrieved by the aforesaid assessment order, the assessee filed an appeal before the commissioner of income-tax (appeals). the commissioner of income-tax (appeals) directed the .....
Tag this Judgment!Court : Uttaranchal
Decided on : Jun-08-2007
Reported in : 2007CriLJ4412
Dharam Veer, J.1. This appeal, preferred under Section 374(2) of the Code of Criminal Procedure, 1973 (hereinafter to be referred as Cr. P.C.), is directed against the judgment and order dated 21-6-1985 passed by Special Judge (Additional Sessions Judge), Nainital, in Session Trial No. 70/198,3, State v. Dewan Singh and Ors. whereby, the learned Special Judge (Additional Sessions Judge), Nainital has convicted the appellant-Dewan Singh under Ss,. 307, I.P.C. and 323/34 of Indian Penal Code, I860 (hereinafter to be referred as I.P.C.) and appellants-Ratan Singh, Kashmir Singh and Balbir Singh have been convicted under Sections 307/34, I.P.C. and Sections 323/34, I.P.C. The appellant-Dewan Singh was awarded sentence for a period of 4 years R.I. and to pay a fine of Rs. 2,000/- under Section 307, I.P.C. and also to undergo R.I. for a period of one year and to pay a fine of Rs. 500/- under Sections 328/34, I.P.C. and in case of default of fine under the aforesaid sections, it was directed ...
Tag this Judgment!Court : Uttaranchal
Decided on : Oct-08-2007
Reported in : [2008]299ITR248(Uttaranchal)
..... instruction no. 1767 issued by the central board of direct taxes read with section 44bb of the act.(c) reimbursement of expenses offered to tax 6,75,759 67,576under protest on a 10 per cent deemed profit basis---------------------------------------------------------------------------the assessing officer levied ..... in rs.)---------------------------------------------------------------------------(a) revenues offered to tax on 10 per cent 7,01,52,538 70,15,254deemed profit basis as per section 44bb of the act(b) mobilisation receipts offered to tax 5,88,30,840 5,88,308 on a 1 per cent deemed profit basis based on the ratio of ..... the mobilization charges were for the activities carried on outside india.2. secondly, the interest levied by the assessing officer under section 234b of the act would be consequential to the decision that only 1 per cent of the mobilization charges for transportation of the vessel outside the territorial waters of india would .....
Tag this Judgment!Court : Uttaranchal
Decided on : Apr-19-2007
Reported in : AIR2007Utr72
..... impose an easement on the servient heritage which would lessen such utility. needless to say that the expression 'servient heritage' has been defined in section 4 of said act, which provides that the land for the beneficial enjoyment of which the right exists is called the dominant heritage and the owner or occupier thereof is the dominant owner ..... the immovable property of the later for the purpose for which the dominant owner had no right to use the other person's property. section 9 of indian easements act, 1882, provides that a servient owner may impose on the servient any easement that does not lessen the utility of the easement. however, he cannot without the consent ..... appeal was filed before allahabad high court in the year 1977, from where it has been received by transfer for its disposal under section 35 of u.p. reorganisation act, 2000.7. since due to inadvertence, no substantial question of law was framed by the allahabad high court at the time of admission, as such, this court on .....
Tag this Judgment!Court : Uttaranchal
Decided on : May-25-2007
Reported in : AIR2008Utr11
..... 8 and order 6, rule 17 of the c.p.c. has held in paragraph no. 28 as under:28. looking to the scheme of order 8 as amended by act 104 of 1976, we are of the opinion, that there are three modes of pleading or setting up a counter claim in a civil suit. firstly, the written statement filed .....
Tag this Judgment!Court : Uttaranchal
Decided on : Sep-20-2007
Reported in : (2007)213CTR(Uttranchal)547; [2008]300ITR265(Uttaranchal)
..... assessee could not be said to have accrued as income to the assessee so as to fall within the ambit of charging provisions of section 5 of the income tax act. 2. we have heard sri arvind vashistha, learned standing counsel for the revenue and perused the record. affidavit of service has been filed on behalf of the appellant, but despite ..... payment to the assessee or payable to the assessee or deemed to be received by the assessee, whereas income has been defined under section 2(24) of the income tax act and section 5 and section 9 deal with the income and accrued income and deemed income. section 4 is the charging section of the income tax ..... act and definition as well as the incomes referred in section 5 and 9 are for the purpose of imposing the income tax under section 143(3). section 44bb is a .....
Tag this Judgment!Court : Uttaranchal
Decided on : Sep-24-2007
Reported in : (2009)223CTR(Uttranchal)395; [2009]319ITR160(Uttaranchal); [2009]177TAXMAN326(NULL)
..... , to achieve the objectives, it has to raise its own funds. but such surplus would not come within the ambit of denying exemption under section 10(23c)(iiiad) of the act.8. the reasons recorded by the itat are hypothetical and against the set up case of the revenue relating to earned profit. the itat failed to appreciate the profit of ..... in appeal no. 2190 (delhi) of 2004 pertaining to assessment year 2001-02.2. facts, in brief, are that the assessees are the educational societies registered under the societies registration act and have been imparting education to the children. in the relevant assessment years assessees in both the appeals claimed exemption under section 10(23c)(iiiad), which provides that the income ..... order1. both these appeals, preferred by revenue under section 260a of the income-tax act, 1961, involve a common question of law based on common set of facts and, therefore, are being decided by one and common judgment. appeal no. 103 of 2007 is directed .....
Tag this Judgment!Court : Uttaranchal
Decided on : Sep-28-2007
Reported in : (2008)214CTR(Uttranchal)192; [2008]299ITR238(Uttaranchal)
..... in india in the contingencies described under this section. therefore, section 5 and section 9 both are aimed at the income for the taxability under section 4 of the act, while section 44bb does not take into account the income for calculating the aggregate amount to calculate 10 per cent profit and gains. profit and gains is a ..... liability of the appellant, the hon4ble apex court has taken into consideration section 5(2), section 9(1)(i) and section 9(1)(vii) of the income tax act and considered the question of imposition of tax on income arising from a business connection of the appellant. sri porus kaka heavily relied upon para 98 of the aforesaid ..... case, the tribunal was right in upholding the inclusion of mobilization charges while calculating the aggregate amount referred in sub-section 2 of section 44bb of the income tax act.9. section 44bb is a special provision for imposing the income tax treating 10 per cent of the aggregate amount specified in sub-section (2) of section 44bb .....
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