Court : Chennai
Decided on : Jan-30-1989
Reported in : [1989]30ITD296(Mad)
..... laid down by the supreme court in r. b. jodha mal kuthialas case (supra) while interpreting the meaning of the expression 'owner' occurring in section 22 of the income-tax act, 1961, which is in pari materia with sec. 22 of the income-tax act, 1922, for the purpose of determining the question whether the assessee is entitled to claim depreciation under ..... section 32(1) of the income-tax act. thus, their lordships held that the assessee is entitled to depreciation on the building purchased and used by it for the purpose of its business even though ..... 15) stabilizer used for regulated power supply to medical equipments.(16) electric fans (exhaust fans) used for removing fumes arising from the test material during the tests.(17) aloka sec. scanner used to scan and see various body parts like liver, heart, spleen on a t. v. monitor.(18) densitameter used to see and measure the density of .....
Tag this Judgment!Court : Chennai
Decided on : Jan-31-1989
Reported in : [1990]181ITR444(Mad)
..... . 16,620 incurred by the assessee in respect of a foreign tour in which she had accompanied her husband. thereupon, the assessment was reopened under section 147(a) of the act and the income-tax officer subjected to tax the amount of rs. 16,620 as perquisite. on appeal by the assessee, the appellate assistant commissioner ..... not concerned, while considering whether such payment would constitute a perquisite, with the obligation on the assessee to undertake the tour. the obligation contemplated under section 17(2)(iv) of the act is an obligation to make a payment or to discharge the liability in respect of the expenses incurred in connection with the tour. earlier, we ..... and that having been met by the company, the tribunal was quite right in treating the expenditure incurred by the company as a perquisite falling within section 17(2)(iv) of the act and subjecting it to tax as well. 4. before proceedings to consider there rival submissions, we may notice a few undisputed facts. the assessee .....
Tag this Judgment!Court : Chennai
Decided on : Feb-02-1989
Reported in : AIR1990Mad46
..... of the other.'(subhas chandrav. ganga prosad, : [1967]1scr331 ).22. lastly, the learned counsel for the first defendant contended that undue influence, as contemplated under section 16 of the contract act, would not apply when the relationship is that of husband and wife and placed reliance on the following decisions:(1) howes v. bishop 1909 (2) kb ..... ? 19. point no. i : - the case of the learned counsel for the plaintiff is that the rule in section 111 of the evidence act was different from the one embodied in section 16(3) of the contract act, that it applied to a variety of relations, whenever it is shown that there was a possibility of exercise of dominion ..... him and is inclined to reposeimplicit confidence in him is enough to approximate to the kind of relationship which may attract the provisions of s. 111 of the evidence act with regard to the rule of burden of proof.'(daya shankarv. bachi, : air1982all376 ).20. learned counsel for the first defendant on his side first contended that .....
Tag this Judgment!Court : Chennai
Decided on : Feb-07-1989
Reported in : (1989)ILLJ470Mad
..... of to set at naught the operation of the statutory prescriptions. by the very force of the prescriptions, they stand applied to every case governed by the act. section 19 empowers the government to make rules in this behalf. the rules have been made. the rules take in the forms. the non-compliance with the ..... it so wilful or due to inadvertence, cannot be pressed forth to avoid the statutory prescriptions. we have appreciated and stressed the overriding effect expressed in section 22 of the act in t. chandrasekaran v. the committee of management ofpachaiyappa's trust, madras and ors (supra).11. learned counsel for the private school would also contend ..... the first - respondent tender his resignation voluntarily?on question no. 1, the learned single judge opined that the set of expressions 'otherwise terminated' occurring in section 22 of the act, would only mean 'termination brought about by the action of the management' and not by a voluntary resignation of the teacher. on question no. 2, .....
Tag this Judgment!Court : Chennai
Decided on : Feb-07-1989
Reported in : (1989)2MLJ229
..... of to set at naught the operation of the statutory prescriptions. by the very force of here prescriptions, they stand applied to every case governed by the act section 19 empowers the government to make rules in this behalf. the rules have been made. the rules take in the forms. the non-compliance with the formality ..... did the first-respondent tender his resignation voluntarily?on question no. 1, the learned single judge opined that the set of expressions 'otherwise' terminated occurring in section 22 of the act, would only mean 'termination brought about by the action of the management and not by a voluntary resignation of the teacher. on question no. 2, the ..... from the headmaster by exercise of threat or coercion, rendered a finding against the headmaster. however, on the question of prior approval, as contemplated under section 22 of the act, the third respondent held that even a case of a teacher going out of service on his own resignation would come within the set of expressions ' .....
Tag this Judgment!Court : Chennai
Decided on : Feb-13-1989
Reported in : AIR1989Mad225
..... in the order of referencerelates to a case of an apportionment, where the building is occupied by different tenantsfloorwise. the definition of 'building' found in sub-section (2) of section 2 of the act is an inclusive one. clause (a) speaks about garden. grounds and out houses, if any, appurtenantto such building and let or to be let along ..... or to the tenant,need be imported to form an obsession in themind of the forums determining the fair rent.hence, our construction of the proviso tosub-section (4) of section 4 of the act is in tune withthe construction put up by ratnam, j. inchelladurai v. paramanand jindal (1982) 2 mlj 441 and we approve the same, and ..... these matters relates to the arriving at the market value of the site in which the building is constructed, as per the first proviso to sub-section (4) of section 4 of the act, which proviso reads as follows-'provided that while calculating the market value of the site in which the building is constructed, the controller shall lake .....
Tag this Judgment!Court : Chennai
Decided on : Feb-13-1989
Reported in : (1989)IILLJ200Mad
..... petitioners buses from the garage and helping them to run on their respective routes. it was alleged that in violation of a settlement under section 12(3) of the act, the workers went to strike and prevented the petitioners from taking out the buses and plying them on their routes. the writ petition ..... aforesaid; or (d) during the pendency of any conciliation proceedings before a conciliation officer and seven days after the conclusion of such proceedings.' 10. section 2(n) of the act defines a 'public utility service' to mean '...... (vi) any industry specified in the first schedule which the appropriate government may, if satisfied that ..... plaintiff company is engaged in public utility service and the workers are therefore employed in a public utility service within the meaning of section 22 of the industrial disputes act, hereinafter referred to as 'the act'. (2) no notice was issued by the defendants before commencement of the strike (3) conciliation proceedings were pending before the .....
Tag this Judgment!Court : Chennai
Decided on : Feb-15-1989
Reported in : AIR1990Mad115
..... be set-off if on evidence it can be shown that a is solely entitled to the amount standing in name of a and b. section 171 of the contract act deals with general hen of bankers, factors, wharfingers, attorneys and policy-brokers and it is stated therein that where a member of a firm ..... nor had they renewed their undertaking or liabilities. in november, 1965, the principal debtor shree bharathy mills, pondicherry, was notified under the industries (development and regulation) act, 1951 by the government of india and on 5-5-1966, the authorised controller took control of the said principal debtor. in 1965, the appellant bank seems ..... negotiation of foreign bills. in respect of such loans and facilities extended by the bank to the said shree bharathy mills limited pondicherry, the respondents/plaintiffs acted as sureties, and deposited documents of title to immovable property belonging to the second respondent/second plaintiff, life insurance policy belonging to the first respondent/first .....
Tag this Judgment!Court : Chennai
Decided on : Feb-28-1989
Reported in : 1990CriLJ1106
..... are vital documents. the non supply of the documents so far, though the request emanated in october 1988, will certainly constitute a violation of the provisions of the act, and would, therefore, render the order null and void 11. the learned counsel for the respondents contended that the third representation was not sent to the proper authority ..... the state government, it shall within 10 days, forward to the central government, a report in respect of the order as mentioned in s. 3 of the act. therefore, apart from the constitutional representation which had to be considered with utmost diligence, it is open to the petitioner to file as many representations as he ..... 2. the order of detention was passed by the government of karnataka under s. 3(1)(iii) of the conservation of foreign exchange and prevention of smuggling activities act, 1974 with a view to prevent the detenu from engaging in keeping and transporting smuggled goods. 3. the short facts which led to the detention are as follows .....
Tag this Judgment!Court : Chennai
Decided on : Mar-02-1989
Reported in : 1990CriLJ1426
..... issued by the manufacturer contains a warranty clause as prescribed in form vi-a. in such circumstances, it cannot be stated that the petitioners had violated section 14 of the said act and rule 12-a of the rules framed thereunder. 15. in view of what has been stated above, it goes without saying that the petition deserves ..... statement in the label contravening rule 37 of the rules. (4) the warranty as found in the bill is not complying with the provisions of section 14 of the prevention of food adulteration act 1954, and rule 12-a of the rules. 3. for all these violations the food inspector laid a complaint before the court below. on ..... bill issued by a4 in effecting sales of tea dust does not contain the warranty thereby offending the provisions of section 14 of the prevention of food adulteration act and rule 12-a of the rules framed thereunder. section 14 of the said act reads as follows :- '14. manufacturers, distributors and dealers to give warranty. - no manufacturer or distributor of, .....
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