Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: guwahati Year: 1989 Page 1 of about 27 results (0.112 seconds)

Abdul Walid and ors. Vs. Commissioner of Wealth-tax and anr.

Court : Guwahati

..... be a part of the record of the present case also. in this connection, it has been urged that the power of rectification conferred by a provision like section 35 of the act should not be construed to be analogous to what has been stated in order 47, rule 1, of the civil procedure code. to substantiate this submission, our attention ..... these observations were made while considering the cases of the petitioners under article 32 of the constitution and the same would not apply while deciding a case under section 35 of the act. we are in agreement with learned counsel. 3. coming to the second ground given by the learned tribunal, it is urged by shri sen that the ..... 1973] 115 itr 746). the decision was rendered on april 3, 1978. after this decision, the assessee approached the learned tribunal to reduce the penalties imposed under section 18(1)(a) of the act in conformity with the decision of this court in t.k. roy v. cwt . the petitions before the learned tribunal were filed on august 8, 1978, .....

Commissioner of Income-tax Vs. Secretary, Regional Committee, National ...

Court : Guwahati

..... would not be any the less charitable. it thus seems that, to decide whether the purpose of an assessee is charitable or not within the meaning of section 2(15) of the act, attention has to be paid to the dominant or primary purpose of the assessee. as, in this case, it has been held by the learned tribunal ..... (e), (g), (h), (i), (k), (n), (p) and (w) of the objects clause 3 of the memorandum of association constitute charitable purposes' within the meaning of section 2(15) of the income-tax act, 1961 ? (ii) whether, on the facts and in the circumstances of the case and having regard to the various objects contained in clause 3 of the memorandum ..... (gauhati) of 1973-74. the revenue then approached this court under section 256(2) of the act feeling aggrieved with the rejection of the petitions in the earlier cases under section 256(1) of the act. the civil rules relating to the earlier applications under section 256(2) of the act were, however, dismissed by this court on default 3. it has been .....

Makum Tea Company (India) Ltd. and anr. Vs. Commissioner of Income-tax

Court : Guwahati

..... which includes within its concept other categories of income also, namely, salaries, interest on securities, income from house property, capital gain and income from other sources. section 28 of the act further fortifies this submission inasmuch as only certain types of income have been held as chargeable to income under the head 'profits and gains of business or profession ..... jaipuria''s case : [1971]82itr580(sc) . that case was under the provisions of the indian income-tax act, 1922, whose section 10(4) was parallel to section 40(a)(ii) of the 1961 act. a reference to section 10(4) of the old act shows that this had debarred deduction, inter alia, of any cess levied on the profits and gains of ..... of surtax in question for two reasons : (1) the surtax is not a 'tax' of which mention has been made in section 40(a)(ii) of the act ; and (2) the bar created by section 40(a)(ii) contemplates a tax levied on the profits and gains of any business or profession, whereas the surtax is leviable on .....

Assam Forest Products (P.) Ltd. Vs. Commissioner of Income-tax

Court : Guwahati

..... any sum paid on account of tax is not deductible, we would think that the same should be the position with regard to payment of interest under the aforesaid sections of the act.6. we may add that though from what has been stated in mahalakshmi's case : [1980]123itr429(sc) it is not explicit whether payment of cess itself ..... of law does not amount to expenditure for the purpose of business would not seem to stand in the way of the assessee claiming deduction of interest under section 37 of the act which allows deduction of any expenditure laid out or expended wholly or exclusively for the purpose of business or profession while computing the income chargeable under the ..... this court in ganesh das sreeram v. ito the same is not relevant inasmuch as it had laid down that, for the purpose of calculating interest under section 139(1)(iii)(a) of the act, the advance tax paid by the assessee was deductible. the controversy at hand is however different. so, the fact that the decision of this court .....

Jhabarmal Panda Vs. Bhagawati Prasad Kedia

Court : Guwahati

..... not consider the fact that the plaintiff was unable to prove his case to obtain a decree as contemplated under any of the clauses enumerated under section 5 of the assam urban areas rent control act, 1972. the learned counsel also submitted that in absence of any finding the court loses its jurisdiction to pass a decree for eviction of the defendant ..... no! maintainable or does not lie under the provisions as contemplated under o.43 of the c.p.c. in 1976, the appeal lies against the ex parte decree under section 96 of the c. p.c. as an appeal against the decree.9. coming to the main submission of mr. barua it is noticed from the impugned judgment that the ..... the aforesaid rule it appears that the above rule contemplates two kinds of cases where a person is already adjudged to be of unsound mind as defined under the lunacy act. that would be the first category of persons of unsound mind whose cases are covered by the provisions of rule 15 of order 32. there may be another category of .....

New India Assurance Co. Ltd. Vs. Satyanath Hazarika and ors.

Court : Guwahati

..... indemnify the insured. 9. on this aspect of the question theirlordships of the supreme court in pushpabai (air 1977 sc 1735) referred to section 95of the act, as amended by act 56 of 1969, andstated that sections 95(a) and 95(b)(i) adoptedthe provisions of the english road trafficact, 1960 and excluded the liability of theinsurance company regarding the ..... ) 33/87 disposed of on 29-7-88) (reported in 1989 acc cj 607), wherein the learned single judge held that the provision contained in section 92a of the act has retrospective effect inasmuch as the same is a social beneficial piece of legislation made with a view to protect the general public from the grave risk ..... the carriage of passengers for hire or reward and includes a motor cab, contract carriage and stage carriage. the expression 'motor cab' has been defined in section 2(15) of the act to mean any vehicle constructed, adapted, or used to carry not more than 6 passengers excluding the driver for hire or reward. this being the position .....

The New India Assurance Co. Ltd. Vs. Satyanath Hazarika and ors.

Court : Guwahati

..... used for the carriage of passengers for hire or reward and includes a motor cab, contract carriage and stage carriage. the expression 'motor cab' has been defined in section 2(15) of the act to mean any vehicle constructed, adapted, or used to carry not more than 6 passengers excluding the driver for hire or reward. this being the position, we. ..... on this score do not mean that the limit of the liability with regard to third party risks become unlimited or higher than the statutory limit fixed under section 95(2) of the act. for this purpose a specific agreement has to be arrived at between the owner and the insurance company and separate premium has to be paid on the ..... assurance co. v. ramesh kalit ma (f) 33/87 disposed of on 29-7-88, wherein the learned single judge held that the provision contained in section 92-a of the act has retrospective effect inasmuch as the same is a social beneficial piece of legislation made with a view to protect the general public from the grave risk which .....

Bibijan Begum Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (1990)32ITD157(Gau.)

..... half of what her brother took, the intention of the lady was that each grandchild should take a definite share in the properties. it was held that section 9(3) of the income-tax act, 1922, was applicable and the share of the grandchildren being definite and as cartainable, they could not be assessed as an association of persons.19. thus, from ..... of the property gifted as there has been no actual delivery, there was no valid gift in the eye of mohammedan law. this stand was not accepted as section 3 of the gift-tax act charges a tax in respect of the gift, in that allahabad case, the tribunal held that on a correct appreciation of the mohammedan law there was a ..... that the first party i.e. the lady for the purpose of construction shall borrow money from any source and take advance securities from the parties, tenants, etc. and such acts would be binding on the other signatories to the deed who would have no objection in finalising terms of the loans etc. it is seen that the bank loan of .....

Doom Dooma Tea Co. Ltd. Vs. Commissioner of Income-tax

Court : Guwahati

..... income and no profit, payment of surtax in law does not arise. this is how the gujarat high court reasoned out for not deducting surtax under section 37 of the income-tax act, 1961. 13. the rajasthan high court in associated stone industries (kota) ltd. v. cit held that surtax was a tax on profits computed ..... under the income-tax act, 1961. the deduction of surtax is prohibited under section 40(a)(ii) and, therefore, was not allowed to be deducted. 14. the madras high court in sundaram industries ltd. v. cit : [ ..... (or imperial) legislative authority introduced super-tax in 1917 and substituted in 1920 by another act. when the 1922 income-tax act was promulgated, the provisions of the 1920 act were incorporated in sections 55 to 58 in chapter ix of that act. in these sections, super-tax was levied and quantified separately from the income-tax. this pattern is maintained .....

Shri Chitta Ranjan Saha Vs. State of Tripura and ors.

Court : Guwahati

..... appeal without payment of the disputed amount of tax. the prayer was not allowed by the appellate authority in view of the second proviso to sub-section (1) of section 20 of the act which has restricted the power of the appellate authority to issue direction for stay only to the extent of 50% of the tax or penalty. the ..... goods specified in the schedule and the same can be determined in a writ petition. the petitioner has also challenged the vires of second proviso to subsection (1) of section 20 of the act.3. we have heard mr. j.p. bhattacharjee, the learned counsel for the petitioner and mr. s. barman roy, the learned advocate-general, tripura. mr. ..... bhattacharjee did not press his submission regarding the vires of the second proviso to sub-section (1) of section 20 of the act as according to him the present petition can be decided simply by interpreting item 29 of the schedule of taxable goods attached to the .....