Explanative - Year 1981 - Judgments

Apr 28 1981 (HC)

Commissioner of Income-tax Vs. Reliable Trading Agency

Court: Kolkata

Decided on: Apr-28-1981

Reported in: [1982]138ITR505(Cal)

..... may point out respectfully taking into consideration the consequences of the introduction of the explanation with effect from 1st april 1964 though the assessment year concerned was subsequent to ..... that the disclosure petition had been made under peculiar circumstances the tribunal has accepted that explanation of the assessee which was made on their peculiar circumstances the tribunal has further .....

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Mar 20 1981 (HC)

Gopalan and anr. Vs. State of Kerala

Court: Kerala

Decided on: Mar-20-1981

Reported in: 1981CriLJ1217

..... of the provisions contained in a section this is clear from the reference in the explanation to executive magistrates an executive magistrate is not subordinate to the court of session appeals ..... to the sessions judge 18 the learned counsel for the petitioners contended that since the explanation does not mention that an assistant sessions judge exercising appellate jurisdiction is inferior to the .....

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Apr 14 1981 (HC)

Tipco the Industrial Plastic Corporation Private Limited and Two ors. ...

Court: Mumbai

Decided on: Apr-14-1981

Reported in: 1989(25)LC360(Bombay)

..... the phenolic moulding powder manufactured by the petitioners falls within item 3 read with explanation iii of the notification the petitioners claim that the phenolic moulding powder is phenolic ..... phenolic resins with other artificial or synthetic resins the expression phenolic resins given in explanation can be advantageously divided into three parts 1 synthetic resins manufactured by reacting any .....

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May 11 1981 (HC)

Ramji Pandey Vs. State of Uttar Pradesh and ors.

Court: Allahabad

Decided on: May-11-1981

Reported in: 1981CriLJ1083

..... matters the district magistrate is further required to give him reasonable opportunity of tendering his explanation regarding those matters the notice issued by the district magistrate must contain the general ..... of the general nature of material allegations and give him reasonable opportunity of tendering explanation these provisions are almost similar to those contained in section 3 of the u .....

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Jul 20 1981 (TRI)

Dr. J.N. Mokashi Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Jul-20-1981

Reported in: (1983)3ITD774(Mum.)

..... of his or her technical or professional knowledge and experience explanation 2 for the purposes of clause ii an individual ..... professional code of conduct applicable to consultants referring then to explanation 2 to section 64 1 reproduced above he argued ..... interest cannot be otherwise termed commonly speaking substantial therefore the explanation does not provide any ground for reading down section .....

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Oct 21 1981 (TRI)

income-tax Officer Vs. Narender Mohan Foundation

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Oct-21-1981

Reported in: (1982)1ITD490(Delhi)

..... be very little scope for giving the term spouse also used in explanation 1 a further extended meaning for the argument that the term ..... judgments were of no assistance to the revenue he also referred to explanation 2 i to section 64 1 to show that only beneficial ..... submitted that the term substantial interest in a concern was defined in explanation 3 to section 13 and it was explained therein that the .....

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Dec 30 1981 (SC)

S.P. Gupta Vs. President of India and ors.

Court: Supreme Court of India

Decided on: Dec-30-1981

Reported in: AIR1982SC149; 1981Supp(1)SCC87; [1982]2SCR365

..... allegation of corruption against shri kumar would not ask for his explanation on this serious charge and discussed only the minor allegations ..... delhi high court dated may 7 1981 what has prompted this explanation about the aforementioned three suits by shri kumar much before ..... 217 1 of the constitution had yet to be made this explanation is accepted reserving liberty to any additional judge who is .....

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Aug 18 1981 (HC)

Bhagwanji Bhawanbhai and Co. Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: Aug-18-1981

Reported in: (1982)28CTR(Cal)375,[1983]141ITR640(Cal)

..... the decision of the high court on further appeal the appellate tribunal accepted the explanation of the assessee company that to avoid protracted proceedings a compromise was effected between ..... particulars of his income or deliberately furnished inaccurate particulars the mere falsity of the explanation given by the assessee it was observed was insufficient without their being in addition .....

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Dec 01 1981 (HC)

Gulvir Singh Vs. Tara Chand

Court: Allahabad

Decided on: Dec-01-1981

Reported in: AIR1982All250

..... rule 2 add at the end of rule 2 the following explanation explanation the mere presence in court of a party or his counsel ..... attracting rule 3 of order xvii according to learned counsel the explanation was confined to the case falling under rule 2 of order ..... their counsel moved an application for adjournment in view of the explanation to rule 2 the defendants will be deemed present the defendants .....

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Mar 16 1981 (HC)

Teja Singh Vs. Union Territory of Chandigarh and ors.

Court: Punjab and Haryana

Decided on: Mar-16-1981

Reported in: AIR1982P& H169

..... in all proceedings in any court of civil jurisdiction explanation in this section the expression proceedings includes proceedings under o ..... proceeding as earlier observed by the addition of the explanation the question stands settled that the expression proceedings in the ..... decision of the point involved in these cases the explanation only provides that the word proceedings would not include any .....

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