Court : Delhi
Decided on : Sep-26-1973
Reported in : [1975]98ITR512(Delhi)
..... if there was no evidence the mere reference to articles of association which authorised the payment could not be taken as substitute for evidence required under section 40(c) of the act. the petitioner in order to justify the deductions claimed failed to adduce any proof. mr. sharma contended that our order in this case may affect ..... by the lady directors. the tribunal, thereforee, agreed with the appellate assistant commissioner and dismissed the appeal.9. the petitioner's application before the tribunal under section 256(1) of the act was also dismissed, as in its opinion, no question of law arose out of its order. this has brought the petitioner to this court.10. mr ..... from, there was any evidence before the tribunal to hold that the remuneration paid to the directors was excessive or unreasonable, within the meaning of section 40(c) of the income-tax act, 1961 ?(3) whether the tribunal was right in law in placing the onus of proof as regards the excessive or unreasonable character of the .....
Tag this Judgment!Court : Delhi
Decided on : Sep-24-1973
Reported in : ILR1974Delhi117
..... the house of lords in cairncross v. lorimer (1860) 7 jur. n.s. 149 (13) was approved by the judicial committee. the doctrine is contained in section 115 of the evidence act.(40) as long ago as 1876 sir james colvile delivering the judgment of the privy council said : 'onthe whole, thereforee, their lordship think that the appellant, ..... award being filed into court as a compromise or adjustment of the suit under o. xxiii, r. 3, code of civil procedure as is provided by section 47 of the arbitration act. this is the rule enunciated in these authorities. the fact of this case are, however, different and, thereforee, the principle as enunciated these authorities is ..... instituted suit for rendition of accounts in the court at jullundur against k. narendra and his son. in that suit k. narendra moved an application under section 34 of the arbitration act which was decided against him. k. narendra preferred an appeal to the high court of punjab and haryana.(7) on these facts coming to the knowledge .....
Tag this Judgment!Court : Delhi
Decided on : Sep-20-1973
Reported in : ILR1974Delhi419
..... we believe we have said enough to show how in the circumstances of this case we cannot draw any adverse inference against the prosecution under section 114(g) of the evidence act. (39) we have next to consider the evidence pertaining to the disclosure statement, said to have been made by jai chand to public ..... that this answer was elicited during the crossexamination of public witness 30: he was not pursued further. (28) shri d. mukherjee relied upon section 114(g) of the evidence act and urged that we must draw an inference adverse to the prosecution from the non-examination of any other person of that village except the relations ..... of statements made to the police officer except to the extent provided by section 162 criminal procedure code . for eliciting contradictions from the said witnesses in the course of their crossexamination under section 145 of the evidence act or under section 154 of the evidence act when such witnesses go back on their previous statements at the inquest when .....
Tag this Judgment!Court : Delhi
Decided on : Sep-06-1973
Reported in : ILR1974Delhi215
..... a second marriage of a male hindu during the life-time of his previous wife void. but the position is different after the coming into force of the act. under section 5 of the act ;- 'amarriage may be solemnized between any two hindus, if the following conditions are fulfillled, namely,- (i) neither party has a spouse living at the time ..... may hold themselves out before society as husband and wife and the society treats them as husband and wife.'(9) after referring to sectins 5 and 17 of the act and sections 494 and 495 indian penal code , the learned judge proceeded to observe as follows:- 'themarriage between two hindus is void in view of s. 17 if two ..... representation or by any dishonest concealment of facts; (ii) that the accused fraudulently or dishonestly induced the person so deceived to do any of the acts mentioned in section 415; and (iii) that the act or omission of the person deceived caused or was likely to cause damage or harm to that person in body, mind, reputation or property.so .....
Tag this Judgment!Court : Delhi
Decided on : Aug-24-1973
Reported in : ILR1974Delhi677
..... which was acquired. as, however, there was a dispute regarding the apportionment of compensation in respect of the land of khasra no. 790/5 a reference under section 30 of the land acquisition act, 1894 was made by him.(6) while chander kumar vaish, who had become the owner of 2 bighas and 18 bids was of land of khasra no. ..... may, if he so liked, file an appeal and obtain a stay order.(7) an order under section 30 deciding the apportionment of compensation which was settled under section 11 is appealable as a decree, though not as an award under section 54 of the land acquisition act. in t. b. ramachandra rao and another v. a. n. s. ramchandra rao and others ..... the land of whose claims the collector has information, meaning thereby people whose interests are not in dispute, but from the moment the sum has been deposited in court under section 31(2) the functions of the award cease; and all that is left is a dispute between interested people as to the extent of their interest and such a .....
Tag this Judgment!Court : Delhi
Decided on : Aug-17-1973
Reported in : AIR1975Delhi77; 9(1973)DLT386
..... the opinion that the matter needs to be decided by the supreme court. it may further be noticed that the interpretation of the word 'judgment' under section 10(1) of the act was given on the particular facts and the historical background of this area and the interpretation of this is applicable only within the jurisdiction of delhi and ..... uptill then. we also held that section 10(1) of the act was not meant to provide for an appeal against the order which has never been held appealable in this territory before. we consequently finally held that ..... accept the contention of the appellant that the test given in various decisions under the letters patent should be applied to interpret the word 'judgment' in section 10(1) of the act is to impute illogical intention to the legislature and suggest that it wanted to create confusion and conflict in this area which had been free from it .....
Tag this Judgment!Court : Delhi
Decided on : Aug-09-1973
Reported in : ILR1973Delhi698; 1973RLR688
..... a court can be extended to only such tribunals which satisfy the four essential characteristics of a court described above. the competent authority acting under section 19(3) of the slum areas (improvement and clearance) act, 1956 does not satisfy these characteristics for the reasons stated above. we are of the view that it is not a court ..... of civil procedure in respect of certain matters. in those respects its procedure is fixed in advance. similarly, the controller under the delhi rent control act, 1958 is required to follow under section 37(2) thereof 'as far as may be the practice and procedure of a court of small causes, including the recording of evidence'. he ..... determining the amount of compensation payable to a person by the government for the acquisition of his land under the said act. section 18(2) of the act confers on the competent authority 'while holding inquiry under section 15 all the powers of a civil court while trying a suit under the code of civil procedure, 1908, in .....
Tag this Judgment!Court : Delhi
Decided on : Jul-30-1973
Reported in : ILR1973Delhi741; [1974]94ITR486(Delhi)
..... may have to be included. according to him, the balance sheet figures were the only and the correct basis on which the income-tax officer was required to act under section 23-a. amounts credited in the books as realisable, though not realised during the year of account could not be kept out of consideration. the said accounts, ..... mr. k. r. bajaj, the learned counsel for the assessed, on the other hand, submitted that in order to ascertain the smallness of profits referred to in section 23a of the act, the commercial profits and not the assessable profits have to be considered. for this purpose, available surplus money in the hands of the assessed would alone determine the ..... to the question posed. as the supreme court observed in gangadhar banerjee's case the burden lies on the revenue to prove the conditions laid down in section 23a of the act were satisfied before the order could be made. the revenue failed to discharge this burden, by proving facts which could be brought out in the judgment .....
Tag this Judgment!Court : Delhi
Decided on : Jul-24-1973
Reported in : ILR1973Delhi759
..... there is nothing to show that the settlement was a settlement between the company and all its creditors. in fact, it was not a decision under section 391 of the companies act and was not a scheme. it was only an application concerning the company and the petitioners and supporting creditors before the court. such a settlement has ..... and directed to be heard as preliminary issues. the following issues were framed: '1. whether the present application for the relief claimed is maintainable under section 439(8) and section 391 of the companies act read with rule 101 of the companies (court) rules, 1959 and order i rule 10 civil procedure code 2. whether the petition is supported by a ..... read with rule 101 of the companies (court) rules and order i, rule 10 and section 151 of the code of civil procedure as well as section 391 of the companies act. this is an application by smt. sushila devi, smt. ganga devi and shri inder kumar marntani directed against m/s. basakha singh & co. (p)ltd. and the .....
Tag this Judgment!Court : Delhi
Decided on : Jul-23-1973
Reported in : 1973RLR661
..... development and use of land and building in delhi, a civic survey of delhi was carried out and a master plan was promulgated by the authority under section 7 of the act. the master plan which came into force on 1st september, 1962, defines the various zones into which delhi was divided for the purposes of development and ..... the question against the tenants. in the course of their judgment, their lordships had made certain observations in para 12 with regard to the applicability of section 14 of the delhi development act. on a review petition by the delhi development authority, their lordships vide their order dated march 26, 1973 deleted para 12, except the last sentence ..... in that paragraph, and the first sentence in para 13. their lordships held that in their opinion section 14 of the delhi development act had no relevance in deciding the question at issue in the case. i have carefully pursued the judgment of their lordships and, in my v;ew, .....
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