Court : Punjab and Haryana
Decided on : Mar-01-1989
Reported in : [1989]178ITR637(P& H)
..... to the conclusion that all the documents obtained by the assessees constituted a 'book' and fell within the definition of 'plant' contained in section 43(3) of the act and since depreciation was allowable on all items contained in that section, the assessee was entitled to depreciation on the documents which constituted 'book'. there, the assessee himself had considered the expenditure for obtaining .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-02-1989
Reported in : (1990)82CTR(P& H)144; [1989]179ITR280(P& H)
..... as a karta, were two separate known legal entities for the purpose of the income-tax law as also for the purpose of 'person' as defined in section 2(31) of the act. even in the definition of 'person', hindu undivided family is a distinct entity as compared to an individual. by the amendment and particularly in view of ..... kartas, on their deposits ?'2. section 40(b) of the act, as it stood in the assessment year, was interpreted by different high courts on similar facts and there were divergent opinions. by the insertion of the explanations ..... , has referred the following question for our opinion.'whether, on the facts and circumstances of the case, the tribunal erred in law in disallowing under section 40(b) of the income-tax act, 1961, interest aggregating to rs. 12,840 paid by the firm to the three individuals who were partners on behalf of their hindu undivided families as .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-03-1989
Reported in : (1989)96PLR177
..... from chuni lal was least affected. as has been held in kanaya ram v. rajender kumar, air 1985 sc 371, in thecontext of the provisions of the act, that under section 18 thereof the tenant had a more hope or expectation of, or liberty to apply for, acquiring a right and not a right; already acquired or accrued under ..... transfer resulting from inheritance, made after the 15th august, 1947, and before 2nd february, 1955, shall affect the rights of the tenant on such land under the act. conti-nuingly section 16 provides that save in the case of land acquired by the state government under 'any law for the time being in force, or by an heir by ..... to the right. on the other hand, smt. parmeshwari on march 13, 1969, filed an application for ejectment of bhagirath, respondent no. 4, under section 9(1) read with section 14 of the act, seeking ejectment of the tenant on the basis of being a small landowner. both these applications were clubbed together for disposal. it appears that simultaneously other .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-04-1989
Reported in : [1998]234ITR714(P& H)
..... short-term call deposits made by the assessee-co-operative society in a co-operative bank were 'investments' within the meaning of cl. (d) of s. 80p(2) of the act and qualified for deduction from the taxable income of the assessee-society. 5. we are inclined to take the same view as in the case of cit vs. haryana co ..... assessee, a co-operative society, earned certain income in the form of interest on certain deposits and investments and claimed exemption under cl. (d) of s. 80p(2) of the act. 3. interest or dividend, derived from investment with another co-operative society, is required to be deducted from the total income of the assessee-society. in other words, such income ..... n.k. agrawal, j.1. the following question has been referred by the tribunal under s. 256(1) of the it act, 1961 (for short 'the act') : asst. yr. 1981-82 : 'whether, on the facts and in the circumstances of the case, the tribunal was right in law in holding that the short-term deposits are 'investment' .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-08-1989
Reported in : (1989)79CTR(P& H)109; [1989]180ITR211(P& H)
..... the calcutta high court in cit v. britannia industries co. ltd. : [1982]135itr35(cal) , in coming to the conclusion that in computing the disallowance under section 40a(5) of the act, the provisions of rule 3(c)(ii) of the income-tax rules should be invoked. today, a new judgment of the gujarat high court in cit v. ..... development rebate. this is another matter which will fall for consideration.6. yet another point that arises for determination is whether, for purposes of computing disallowance under section 40a(5) of the act, the provision of rule 3(c)(ii) of the income-tax rules can be invoked ?7. the order of the income-tax officer was upheld by ..... questions before us would be whether second hand machinery and plant, on renovation or reconditioning, can be considered new machinery and plant within the meaning of section 33(1)(a) of the act.4. the assessee had entered into a technical know-how collaboration agreement with porritts and spencer ltd., lancashire (u. k.), under which a sum of .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-08-1989
Reported in : AIR1989P& H287
I.S. Tiwana, J. 1. A decree for Rs. 8,32,260.03 paise with costs has been passed by the Additional Senior Sub-Judge, Ludhiana, against the appellants by striking off their defence under Order 10, Rule 4(2), C.P.C. The respondent bank has further been made entitled to recover this amount with interest at the rate of 18% from the date of the suit, i.e., Mar. 14, 1980 to the date-of its realisation. The suit was tiled with the allegations that the bank provided the following credit facilities to the appellants : --(i) Pre-shipment advances; (ii) Packing credit (Shipping loan); (iii) Foreign Bills, Purchases, and (iv) Post-shipment loan;and the above noted amount was due to it on that account.2. In order to appreciate the respective contentions of the parties now it is just necessary to notice the interim orders that led to the striking off the defence of the appellants and the passing of, the decree in question. Their verbatim reproduction is as follows : --'(16-7-80) Present Counsel f...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-10-1989
Reported in : AIR1990P& H83
..... into such allegations would clearly introduce extraneous considerations or amount to prejudging the main issue.2. as a plain reading of the provisions of s. 24 of the act would show either party, i.e. husband or the wife as the case may be, having no independent means, sufficient for its support and necessary expenses of ..... , rajinder kaur can be compensated with costs.' this denotes a grossly misconceived and fallacious approach to the matter in issue. proceedings under s. 24 of the act provide neither the occasion nor the stage for the court to enquire into the veracity or the weight to be attached to allegations in the pleadings of the parties ..... order of the trial court declining the wife's prayer for maintenance pendente lite and expenses of litigation under s. 24 of the hindu marriage act, 1955 (hereinafter referred to as 'the act'), on the ground that the husband's petition for divorce involved 'serious allegations of gross misbehaviour and infidelity' with of course the rider 'however .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-10-1989
Reported in : AIR1989P& H310
..... judge who on appeal reversed the judgment of the trial judge and dismissed the application filed by the husband for the dissolution of the marriage under section 13 of the hindu marriage act. 2. facts first ;-- the appellant husband sought divorce on the ground that the respondent wife had been nagging him in the presence of his ..... illicit relations with his brother's wife. these false allegations did have an injurious effect on the husband. 15. cruelty within the meaning of section 13 of the hindu marriage act is not confined to physical violence but includes mental torture caused by one spouse to the other, the wife had made it insufferable for the ..... was concluded thus (at p. 419of air):- 'to conclude, in our view, the cruelty contemplated, under section 13(1)(ia) of the act neither attracts the old english doctrine of danger nor the, statutory limits embodied in old section 10(1)(b). the cruelty, contemplated is a conduct of such, type that the petitioner cannot reasonably be expected .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-14-1989
Reported in : AIR1989P& H247
..... enter into this controversy as to whether the lease could be granted orally or under a writing, for, in our view, it is sub-clause (b) of section 3 of the act which will be applicable to the case of the contesting respondents. thereunder a person shall be deemed to be in unauthorised occupation of any public premises where he, ..... , a lease in contravention of rule 6 is no lease in the eye of law and obviously the panchayat can, in such circumstances, resort to the provisions of section 4 of the act, seeking eviction of the supposed lessee who comes on the scene without a valid title under sub-rule (1) of rule 6. but here, as has been ..... contend on behalf of the contesting respondents that the jamabandi in question established a tenancy from year to year determinable only by a notice in writing under section 106 of the transfer of property act. therefore, the view taken by the commissioner in treating the contesting tenant-respondents as tenants-atwill of such a nature that they had a right .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-15-1989
Reported in : AIR1989P& H215
..... of panchayats, exercising the power of the director, the official of the co-ordinate rank cannot exercise power on behalf of the government under sub-section (6) of section 102 of the act, while sitting in appeal, on the order of the director. hence, this order, annexure p 8, is clearly without jurisdiction and is, ..... to be an official of the co-ordinate rank was the deputy secretary had not exercised powers on behalf of the government under sub-section (6) of section 102 of the act while sitting in appeal against the order of the deputy director exercising powers of the director. ultimately, it was held in gurcharan singh's ..... by both the authorities below. however, appellate order annexure p. 9 does not deal with disqualification from contesting panchayat election for five years under section 102(2) of the act, specifically. therefore, this disqualification seems to have been removed and taking into consideration this aspect we hold that this disqualification of the petitioner stands .....
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