Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: karnataka Year: 2006 Page 4 of about 239 results (0.057 seconds)

Suvardhan Vs. the Commissioner of Income Tax

Court : Karnataka

Reported in : (2006)206CTR(Kar)226; [2006]287ITR404(KAR); [2006]287ITR404(Karn)

..... in terms of the materials placed on record has taken over the entire assets and liabilities of the partnership firm, as rightly ruled by the authorities.7. section 45(4) of the income tax act, 1961 reads as under: ''the profits or gains arising from the transfer of a capital asset by way of distribution of capital assets on the dissolution of ..... be chargeable to tax as income of the firm in the light of transfer that has taken place.transfer has been defined under section 2(47) of the act. what is contended before us that if section 2(47) read with section 45(4), there is no transfer at all, and if there is any transfer, it is not by the assessee but by ..... the retiring partner. therefore, according to sri parthasaratrhi, orders are bad in law. to consider this aspect of the matter, we have to notice section 47 of the income tax act. section 47 is a special provision which would say as to which are the transactions not regarded as transfer. a reading of the said .....

The Commissioner of Income Tax Vs. Himatasingike Seide Ltd.

Court : Karnataka

Reported in : (2006)206CTR(Kar)106; [2006]286ITR255(KAR); [2006]286ITR255(Karn)

..... a percentage of incomes contemplated by chapter vi-a. that such special incomes were required to be computed as per the provisions of the act, viz., section 29 to section 43a, which included section 32(2). therefore, one cannot exclude depreciation allowance while computing profits derived from a newly established undertaking for computing deductions under chapter vi ..... of commissioner of income-tax v. sun stone engineering industries pvt. ltd., has ruled that for the purpose of determination of the relief under section 80hh of the act, the gross total income of the assessee has to be worked out after deducting unabsorbed losses and unabsorbed depreciation and the income eligible for deduction ..... acceptable and it cannot be against the intention of the legislation. legislation never wanted the entire income to be exempted by taking advantage of section 10-b of the act. the approach of the tribunal to our mind is incorrect and hence, we find substance in the argument of the revenue.8. several .....

Muralidhar Deshpande @ Raja S/O Hanumantharao Deshpande and Smt. Annap ...

Court : Karnataka

Reported in : 2007(2)KarLJ47; 2007(1)KCCR159; 2006(6)AIRKarR530

..... plaintiff, accepting the contention on behalf of the plaintiff that the suit was saved in the light of the exception provided under sub-clause (b) of sub-section (3) of section 4 of the act, which reads as under:4. prohibition of the right to recover property held benami:(1) no suit, drum or action to enforce any right in respect of ..... property having been purchased by the father in the name of the son and they standing in fiduciary relationship to each other, sub-clause (b) of sub-section (3) of section 4 of the act attracted and therefore the suit is not barred.12. in so far as the limitation is concerned, the learned judge of the trial court proceeded to hold ..... by the owner for the benefit of others and he stands in a fiduciary capacity vis-a-vis the person claiming beneficial ownership, then the act and the prohibition under section 4(1) of the act does not apply and in the instant case there being no dispute about the existence of the relationship of father and the son between the .....

The Sangli Bank Ltd., a Banking Company Estd. Under Indian Companies A ...

Court : Karnataka

..... documents allegedly executed by the loaners, it cannot be said that non-appearance of the loaners as a witness would attract application of illustration (g) of section 114 of the evidence act, to draw an adverse inference, in order to establish the case of the appellant. it is needless to state that the appellant ought to have ..... 2nd respondent, the apex court held that an adverse inference needs to be drawn against him on the basis of principles contained in illustration (g) of section 114 of the evidence act, 1872.21. as noticed supra, having regard to the facts of this case, more particularly the denial of the entire transaction by the loaners, and ..... contends that the alleged charge creating an interest in the immovable property, admittedly on the basis of an unregistered document, is illegal and contrary to section 100 of the transfer of property act, 1982. lastly, it is contended that in the absence of proof of opening of savings bank accounts, the transfer of the loan amount and .....

The Oriental Insurance Co. Ltd. Rep. by Its Administrative Officer Vs. ...

Court : Karnataka

Reported in : II(2007)ACC905; 2007ACJ536; 2007(4)KarLJ224

..... in the sense, if the trailer is registered, it does not mean that the tractor does not require to be registered under the provisions of the motor vehicles act.21. section 2(28) of the act defines the meaning of the expression a 'motor vehicle' or a 'vehicle' to mean a mechanically propelled vehicle adapted for use upon the roads. the propulsion ..... purposes, provided that when such authority has established and maintained a fund for meeting liabilities arising out of the use of such vehicles.the object of sub-section (1) of section 146 of the act is to see that all the vehicles which are used in public places are insured, so that a third party suffering from any damage due to ..... arising out of the user of any vehicle of that authority which that authority or any person in its employment may incur to third parties. 16. sub-section (1) of section 146 of the act, envisages that no person except a passenger shall use or cause or allow any other person to use a motor vehicle in a public place. the .....

Hotel Leelaventure Limited a Company Incorporated Under the Companies ...

Court : Karnataka

Reported in : 2007(2)KarLJ34

..... suit shall be instituted in the court within the local limits of whose jurisdiction the property is situate. further it was pointed out that in view of section 42 of the act, with respect to an arbitration agreement, any application has been made in a court, that court alone shall have the jurisdiction over the arbitral proceedings and ..... court to rule regarding the jurisdiction of the calcutta high court. this court can rule only about its jurisdiction. in view of the express provision in section 11(11) of the act, if a request for appointment of arbitrator is made by the parties in two courts, it is the court to which such request is made at ..... resolve the dispute between the parties. the respondent instead of agreeing to the arbitrator suggested by the petitioner or suggesting any other name filed a petition under section 11 of the act before the calcutta high court for appointment of an arbitrator during april 2006. the present petition is filed on 1st june, 2006 by the petitioners for .....

The Agricultural Produce Market Committee, represented by Its Secretar ...

Court : Karnataka

..... in apmc, bangalore. therefore, the said judgment is of no assistance.19. in this context it is also necessary to look into the definition of employee contained in the act. section 2(i) defines 'employee' as under:employee' means any person who is employed for hire or reward to do any work, skilled or unskilled, manual or clerical, in ..... for hire or reward, to do any work, by the apmc. therefore, as the weighman do not satisfy the definition of employee as contained in section 2(i) of the act, the act is not applicable to the weighman. therefore, seen from any angle having regard to the material on record, the law declared by this court in the ..... wages by the market committee as they are not employed by them. they also contend that the apmc is not a schedule employment as defined under section 12 of the act. therefore, the act itself is not applicable to these applicants and sought for dismissal of the said application.2. both the parties adduced evidence, produced documents, relied on .....

H.G. Sheela Vs. State of Karnataka and ors.

Court : Karnataka

Reported in : 2006(3)KarLJ24

..... before submitting the plan for approval by the state government.(emphasis supplied)14. further in pursuant to the impugned acquisition notification under section 28(4) of the act, under sub-section (5) of the same provision the acquired lands shall vest absolutely in the state government free from all encumbrances. if the ..... so dedicated, but only reserved for particular or special purposes. this restriction against allotment of public parks and playgrounds is further emphasised by section 3 of the karnataka act 18 of 1991 which reads:3. validation of allotment of civic amenity sites.-notwithstanding anything contained in any law or judgment, decree or ..... the petitioners in the aforesaid writ petition can challenge the acquisition of their land without challenging the declaration/notification of industrial area published under section 3(1) of the act?6. whether the declaration of the petitioners lands as 'industrial area' and the acquisition of lands are vitiated on account of legal mala .....

Sri M.C. Mohammed S/O Hassan Vs. Smt. Gowrmmma W/O Jayarama Reddy and ...

Court : Karnataka

Reported in : AIR2007Kant46(DB); ILR2006KAR4584; 2007(1)KarLJ378; 2007(1)KCCR125; 2007(1)AIRKarR296

..... learned counsel for the appellant nextly submitted, that the appellant being a tenant holding over, he is protected under the provisions of the karnataka rent control act. section 31 of the karnataka rent control act only provided for eviction of the appellant and his status as a tenant otherwise continues. in this regard, he relied on a decision reported in ..... court reported in ilr 1991 kar 2185 in the matter of sanaulla khan v. hansraj and company and submitted that the presumption under section 27 of the general clauses act and section 114 of the evidence act is rebuttal and once the defendant denies service of the notice, the plaintiff is required to prove the service of notice by ..... month at the inception and rs. 900/- for the first two years. since the tenancy rights were protected under the provisions of the karnataka rent control act and section 31 of the said act having been struck down, plaintiffs had filed h.r.c. no. 1069/1997. however, the said h.r.g. came to be dismissed as not .....

Sri Sahasra Lingeshwara Temple, Rep. by Its Managing Trustee Sundaresh ...

Court : Karnataka

Reported in : 2007(1)KarLJ1

..... articles 25 and 26 of the constitution of india. we have already culled out in the earlier paragraphs the scheme of the act. there are 11 chapters and 79 sections in the act.sections 3 to 8 in chapter ii deals with the powers of the commissioner.chapter iii deals with the appointment of arohakas and temple ..... of whom, two are women, from among persons living in the vicinity of the temple. qualification is prescribed under sub-section 4 of section 25 of the act. similarly, disqualification is defined under sub-section 5 of section 25.meeting of the committee of management, power to dissolve the committee of management, appointment of administrator, filling up of ..... specified services and grants received from the state government. the common pool fund is administered by the commissioner for the purpose mentioned in detail in section 19 of the act.the advisory committee is available in chapter v. the advisory committee consists of the minister in-charge of endowments who shall be the chairman .....