Court : Gujarat
Decided on : Jan-22-2003
Reported in : (2003)182CTR(Guj)362; [2003]261ITR338(Guj)
..... for the assessee in both the references stated that the assessee did not press for question no. 2 in both the references, which relates to relief under section 80j of the act. question no. 2 in both the references, therefore, stands disposed of accordingly as unanswered on the ground that the assessee has not pressed for the same. ..... a direct result of- (i) flood, typhoon, hurricane, cyclone, earthquake or other convulsion of nature ; or (ii) riot or civil disturbance ; or (iii) accidental fire or explosion ; or (iv) action by an enemy or action taken in combating an enemy (whether with or without a declaration of war), and, thereafter, at anytime before the expiry of three ..... to the assets other than the destroyed assets.19. it was contended that once we hold that the tribunal was not justified in denying the benefit of section 33b of the act in respect of the assets which were extensively damaged, we must, as a corollary, restore the order of the commissioner of income-tax (appeals) in its .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-18-2003
Reported in : AIR2003Guj222; (2003)2GLR1395b
..... that the marriage is not in contravention of the conditions specified in clause - 2 of section 5 of the marriage act.(v) the petitioner failed to prove that the consent of the petitioner of that of his guardian was obtained by fraud and thereby the petitioner is not ..... petitioner also failed to prove that the petitioner is entitled to get decree of nullity to annul the marriage between the petitioner and the opponent under section 12 of the hindu marriage act.(iii) the petitioner failed to prove that the marriage has not been consummated owing to the defect of the wife.(iv) the petitioner failed to prove ..... owing to the impotence of the opponent. whatever was stated in the medical report, the petitioner has stated the same thing in his application filed under section 12(1)(a) of the act.4. jyotsnaben wife-opponent has filed her reply to the said application vide exh. 27. she has denied the contentions raised by the petitioner in this .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-16-2003
Reported in : (2003)183CTR(Guj)108; [2003]261ITR73(Guj)
..... trace out these relevant instructions which are the subject matter of the proceedings. the instructions issued by the board on august 1, 1969, read as follows :'section 48 of the income-tax act, 1961, prescribes the mode of computation of the income chargeable under the head 'capital gain'. it, inter alia, allows a deduction for the cost ..... a case where agricultural land is converted into non-agricultural land and then sold for non-agricultural use. 2. 'capital asset' as defined in section 2(14) of the income-tax act includes property held by the assessee but does not include agricultural land and so long as the property remains an agricultural land, it is, in ..... r.k. abichandani, j.1. the income-tax appellate tribunal, ahmedabad bench 'b', has referred the following question for the opinion of this court under section 256(1) of the income-tax act, 1961.'whether in law and on facts circular no. 88, dated august 1, 1969, issued by the central board of direct taxes but subsequently withdrawn .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-16-2003
Reported in : [2003]128TAXMAN166(Guj)
..... out these relevant instructions which are the subject of the matter of the proceedings. the instructions issued by the board on 1-8-1969 read as follows :'section 48 of the income tax act, 1961, prescribes the mode of computation of the income chargeable under the head capital gain. it, inter alia, allows a deduction for the cost of the ..... in a case where agricultural land is converted into non-agricultural land and then sold for non-agricultural use.2. capital asset as defined in section 2(14) of the income tax act includes property held by the assessee but does not include agricultural land and so long as the property remains an agricultural land, it is, in law, not ..... with reference to the legal meaning of the expression capital asset. when an asset is not a capital asset as defined in the act, it will not obviously be a capital asset for the purpose of section 48. it is only when the agricultural land is converted into a non-agricultural land what the land becomes is a capital asset .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-15-2003
Reported in : 2004ACJ1816; AIR2003Guj320; (2004)1GLR227
..... low-tension cable into the premises of the respondents was held to be not a justifiable defence. thus, merely because the illegal act could be attributed to a stranger is not enough to absolve the liability of the board regarding the live wire lying on the road ..... its escape. the liability under this rule is strict and it is no defence that the thing escaped without that person's wilful act, default or neglect or even that he had no knowledge of its existence. this rule laid down a principle of liability that ..... deceased was earning rs. 10,000/- per annum. the plaintiffs have proved that the deceased was died due to electrocution due to negligent act on the part of the geb and the court has jurisdiction to entertain the suit and the learned judge has awarded rs. 1, ..... . mehta, j. 1. the executive engineer, jamnagar division, gujarat electricity board has tiled this appeal under section 96 of the civil procedure code against the judgment and decree dated 2-4-1984 passed by iind joint civil judge .....
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