Devolution - Judgment Search Results

Makers Development Services Ltd. Vs. Dy. Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1992)40ITD185(Mum.)

..... the court held by virtue of section 394 of the companies act there was a devolution by operation of law though the issue before the court was whether the amalgamated company .....

Commissioner of Wealth-tax Vs. N.A. Mayanna (by Legal Representatives)

Court: Karnataka

Reported in: (1992)101CTR(Kar)229; [1991]191ITR535(KAR); [1991]191ITR535(Karn)

..... provision became necessary because otherwise interest in coparcenary property being property of a coparcener its devolution on the death of the coparcener would have been governed by section 8 the ..... provision became necessary because otherwise interest in coparcenary property being property of a coparcener its devolution on the death of the coparcener would have been governed by section 8 the .....

Commissioner of Income-tax Vs. Kissan Products Ltd.

Court: Karnataka

Reported in: [1991]190ITR649(KAR); [1991]190ITR649(Karn); 1991(1)KarLJ408

k shivashankar bhat j 1 the following questions have been referred under section 256 2 of the income tax act...

State of Maharashtra and anr. Vs. Kisan Genu Pawar

Court: Mumbai

Reported in: 1991(2)BomCR167

m f saldanha j 1 this is a petition filed by the state of maharashtra and is directed against an...

Neeta S. Shah and Others Vs. Commissioner of Income-tax

Court: Karnataka

Reported in: (1991)95CTR(Kar)139; [1991]191ITR77(KAR); [1991]191ITR77(Karn); 1991(1)KarLJ412

..... facilitating the exercise of rights by persons in whom they came to be vested by devolution or assignment and being a beneficent provisions should be construed liberally and so as to .....

Karnataka Minerals and Manufacturing Company Ltd. and anr. Vs. Union o ...

Court: Karnataka

Reported in: 1991(33)ECC272

..... so far as its terms properly apply page 630 after dealing with the history and devolution of this principle in detail his lordship sums up the law thus at page 631 .....

Hemendra Prasad Barooah and anr. Vs. Bahadur Tea Co. P. Ltd.

Court: Guwahati

..... been used in section 111 in contradistinction to the word transfer transmission is referable to devolution of title by operation of law it may be by succession or by testamentary transfer .....

Hamza and ors. Vs. Taluk Land Board and ors.

Court: Kerala

Reported in: AIR1991Ker251

..... on her by any legal process known to law in the absence of any such devolution of the entire estate of the assessee to the second petitioner notice to other legal .....

Dhanamma Vs. Kamalamma

Court: Karnataka

Reported in: ILR1991KAR1776; 1991(1)KarLJ380

..... back to the civil court even though there may be no dispute about the succession devolution or transfer of interest in any such case where there is no dispute if the .....

Unique Manufacturing and Marketing Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1992]196ITR231(Cal)

ajit k sengupta j 1 in this reference under section 256 2 of the income tax act 1961 for the...