Court : Kolkata
Decided on : Feb-27-1989
Reported in : [1990]186ITR67(Cal)
..... in the appeals of the department for the two assessment years under reference, the action of the appellate assistant commissioner in allowing relief to the assessee under section 80mm of the act in respect of the assessee's agreement entered into with tata iron and steel co. was also challenged. at the hearing of the appeals for the ..... cit v. travancore sugars and chemicals ltd. : [1973]88itr1(sc) dealt with the question of allowability of an amount of expenditure as deduction under section 10 of the indian income-tax act, 1922. this cage which was cited by dr. pal is also not relevant for the determination of the controversy that has been raised in the instant ..... holding that, during the relevant years, there was provision of technical know-how within the meaning of clause (i) of section 80mm(1) of the income-tax act, 1961, and the assessee is entitled to relief under that section for the assessment years 1971-72 and 1972-73 ? (3) whether, on the facts and in the circumstances of the .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-18-1989
Reported in : [1989]179ITR580(Cal)
..... , regular assessment should mean the first assessment and not any assessment which is made pursuant to an order made by the commissioner of income-tax under section 263 of the act. the appellate assistant commissioner, however, followed the earlier decision in connection with the assessment year 1967-68 where he relied upon the decision in the ..... regular course of business. in my opinion, unless the context otherwise requires, regular assessment should not be given any other meaning.'12. dr. pal contends that section 214 of the act refers to the expression 'regular assessment' which means, the first assessment made by the income-tax officer. in any event, even if the decision in ..... any appeal, should mean the assessment which has been initially made by the income-tax officer. hence, the amount of interest which is payable under section 214 of the act must be calculated on the basis of the first or the initial assessment as in the present case. even if the commissioner of income-taxsets aside .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-19-1989
Reported in : I(1990)DMC391
..... decree passed by the additional district judge, 14th court, alipore dated 19th december 1985 dismissing the petitioner-appellant's suit for divorce under section 13 of the hindu marriage act. the petitioner husband has brought the matrimonial action of divorce against the respondent wife stating the following facts.the petitioner was married to the ..... (iii) and as the respondent is suffering from such disorder the appellant-petitioner is entitled to obtain divorce under clause (iii) of section 13(1) of the hindu marriage act. he has further submitted that the psychopathic disorder is such an abnormality of mind which may or may not require medical treatment, that ..... : air1982cal138 where it has been held that the petitioner has to prove two elements in order to obtain the decree for divorce under section 13(1)(iii) of the hindu marriage act; firstly, the party concerned must be of unsound mind or intermittently suffering from schizophrenia or mental disorder and secondly, that the disease .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-11-1989
Reported in : (1989)2CALLT333(HC)
..... the ordinary incident of one's proprietory right. and, normally, a clog upon that right is not countenanced. that will be evident from section 10 of the transfer of property act itself. section 10 sets out that where a property is transferred subject to a condition or limitation absolutely restraining the transferee or any person claiming under him ..... such a transfer would be quite valid. it is the general law that anybody having interest in the land, has the right to transfer that land. section 105 of the transfer of property act defines lease as a transfer of a right to enjoy such property, made for a certain time, expressed or implied, or in perpetuity, for consideration ..... or part of that property and therefore, the transfer in favour of the plaintiffs was void. in that connection, he has made reference to sections 108 and 111 of the transfer of property act.9. mr. chatterjee, the learned advocate appearing for the respondent no. 2, has argued that in any case, the question of liability .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-03-1989
Reported in : (1990)1CALLT6(HC),93CWN1079
..... a.cj. (pun & hary) 369.11. mr. majumder on behalf of the appellant in his reply submitted that insurer's right to defend arises independently of section 96(2) of the act. under section hob read with rules 224 and 225 of the motor accidents claims tribunal rules (west bengal), the insurer has the statutory right of defence of a general nature ..... any defence it likes. he submitted that insurer cannot be allowed to take up all the defences available to it. the nature of the defence available in section 110c(2a) of the act which apply to the special type of case cannot be available to the insurer in the instant case when the owner had contested. mr. das relied ..... owner or when the owner does not contest. when the owner contested in this case, the insurer cannot take up any defence other than those provided under section 96(2) of the act. simply because the form of application and certain rules of the motor vehicles rules direct notice to be given to the insurance company. insurance company will .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-19-1989
Reported in : 1990(49)ELT179(Cal)
..... to the petitioner for export of the said goods by 17th november, 1983. the first respondent imposed a personal penalty of rs. 5 crores under section 112 of the customs act while allowing the petitioner to re-export the goods. the petitioner's further case is that the collector of customs has exercised his jurisdiction with patent ..... to throw the petition. the other contention which is raised by the learned advocate for the respondent is that because of the filing of the appeal under section 129a of customs act, the writ petition should be dismissed. it is submitted by the ld. advocate for the respondent that as alternate remedy is available, the petition under ..... arose on account of the issuance of notification dated 24th august 1983 by the chief collector of imports and exports, which has nothing to do with section 112 of the act of 1962. the respondent no. 1 permitted re-export of similar item in similar circumstances in respect of the goods which stood confiscated without any condition .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-21-1989
Reported in : AIR1990Cal204
..... as a 'statutory testament' in paragraph 16 of the decision of the delhi high court in miss. uma sehgal's case : air1982delhi36 (supra) if section of the act is contrasted with section 38 of the act which provides for transfer of assignment of the rights under a policy, the tenuous character of the right of a nominee would become more pronounced. it ..... said case the supreme corut held as follows (at pp. 349, 350 and 352 of air) :--'we shall now proceed to analyse the provisions of section 39 of the act. the said section provides that holder of a policy of life insurance on his own life may when effecting the policy or at any time before the policy matures for payment ..... that the trial courts jurisdiction which was a civil court had been expressly ousted in respect of the dispute covered by the different clause of sub-section (i) of section 86 of the said act and it had no jurisdiction to determine such a dispute in respect of such purported award which had been filed in the trial court. in the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Feb-03-1989
Reported in : (1989)29ITD495(Kol.)
..... on another judgment of the supreme court in regional settlement commissioner v. sundardas bhasin air 1963 sc 181 wherein the supreme court has held that section 13 of the general clauses act would not apply because the context in which the word 'building' is used shows that it would not include the plural.the supreme court interpreted ..... that the separate accounts maintained by the appellant-company in respect of each of the foreign projects should be audited by an accountant as denned in section 288(2) of the income tax act. 'accountant' means a chartered accountant. in the case of the appellant-company profit & loss account has been duly drawn separately in respect of ..... felt that unless the governments of iraq and saudi arabia determine the income by making final assessments from the projects and issue demand notices relief under section 91 of the income tax act, 1961 is not admissible to the appellant-company.7. at the time of hearing, it was clarified that the ito in his assessment order .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-13-1989
Reported in : AIR1990Cal86
..... a right to continue in possession after the termination of the tenancy his possession is juridical and that possession is protected by statute. under section 9 of the specific relief act a tenant who has ceased to be a tenant may sue for possession against his landlord if the landlord deprives him of possession otherwise than ..... gaya property) had vested in the custodian of evacuee property, and that the said properties had been declared to be evacuee property.21. section 41 of the administration of evacuee property act, 1950 states that every transaction in respect of the property declared to be evacuee property shall be void, unless entered into by or ..... this connection reference was made to the provisions of s. 11 of the administration of evacuee property act, 1950 which came in effect on and from april 1950 and this act repealed the bihar ordinance. section 11 of the said act is as follows :'special provisions with respect to certain trust properties -- where any evacuee property which .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-19-1989
Reported in : (1992)94CTR(Cal)106,[1992]193ITR608(Cal)
..... and 9 make it quite clear that the phrase 'incomes not includible in its total income' cannot be confined to the items of income which have been specified in section 10 of the act. in the case of a non-resident company, income which has not accrued or arisen in india will come within the phrase 'income, profits and gains not ..... the tribunal are as under :'the assessee is a shipping company, having its head office in sweden. part of its income is assessable in india in terms of section 44b of the income-tax act, 1961. in the course of assessment proceedings to surtax, a question arose as to how the capital of the company for the purposes of the surtax ..... must be deemed to be included or includibe in his total income.moreover, an assessee has to file a return of chargeable profits under section 5(1) of the companies (profits) surtax act, 1964. the form of the return has been provided in the appendix to the companies (profits) surtax rules, 1964. in part ii of column i of the prescribed .....
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