Court : Allahabad
Decided on : Dec-11-1973
Reported in : [1975]100ITR424(All)
..... by the supreme court in kedarnath jute mfg. co. ltd. v. commissioner of income-tax : [1971]82itr363(sc) . that was a case of a deduction under sections 10(1) and 10(2)(xv) of the act in respect of sales tax imposed upon the assessee. the sales tax was levied in the relevant accounting year but it was not allowed by the ..... , 1965, by the regional director (food) and, as such, the assessee could not be said to have suffered loss in the relevant previous year.6. under section 10(1) of the indian income-tax act, 1922, which governs the present case, tax is payable by an assessee in respect of profits and gains of a business carried on by him. in computing ..... gulati, j.1. this is a reference under section 66(1) of the indian income-tax act, 1922, at the instance of the commissioner of income-tax, kanpur.2. the assessee is a registered dealer and deals in sugar. the assessment year involved is 1957-58 with .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-11-1973
Reported in : AIR1974SC1084; (1974)1SCC446; [1974]2SCR679
..... conscience upheld by the english judges, though also sanctified by the statute relating to private trusts. the court below have drawn inspiration from section 83 of the trusts act and we are not inclined to find fault with them on that score because the provision merely reflects a rule of good conscience and ..... law commission of india in a recent report law commission of india, 54th report-civil procedure code on amendments to the civil procedure code has suggested the deletion of section 80, finding that wholesome provision hardly ever utilised by government, and has gone further to provide a special procedure for government litigation to highlight the ..... connotes a public trust. the next question is whether the indian trusts act, 1882, applies to the present case. the courts below have argued themselves into an application of section 83 of the trusts act. sri dixit rightly objects to this course because that act relates only to private trusts, public charitable trusts, having been expressly .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-11-1973
Reported in : AIR1974SC1510; (1974)1SCC459; [1974]2SCR619; [1974]33STC254(SC)
..... these goods being diverted by the assessee for any other purpose. consequently we hold that the sales took place in the course of import of goods within section 5(2) of the act, and are, therefore, exempt from taxation.as already stated, there was to be an inspection of the goods in belgium by the representative of the dgs ..... ' before the sixth amendment of the constitution. by that amendment, parliament was given power to formulate the principles for construing the expression. and, in section 5(2) of the central sales tax act, 1956. parliament has given a legislative meaning to the expression :5(2) a sale or purchase of goods shall be deemed to take place in ..... in belgium by their principal occasioned the movement of goods in course of import and sales tax was not exigible on the transaction in view of section 5(2) of the central sales tax act, 1956. on the basis of this judgment, respondent no. 2 issued an order (annexure p-1) to all the authorities concerned including respondent .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-11-1973
Reported in : (1974)3CTR(SC)18
..... these goods being diverted by the assessee for any other purpose. consequently we hold that the sales took place in the course of import of goods within sec. 5(2) of the act, and are, therefore, exempt from taxation.'as already stated, there was to be an inspection of the goods in belgium by the representative of the dgs ..... import before the sixth amendment of the constitution. by that amendment, parliament was given power to formulate the principles for construing the expression. and in, sec. 5(2) of the central sales tax act, 1956, parliament has given a legislative meaning of the expression :'5(2) a sale or purchase of goods shall be deemed to take place ..... manufactured in belgium by their principal occasioned the movement of goods in course of import and sales-tax was not exigible on the transaction in view of sec. 5(2) of the central sales-tax act, 1956. on the basis of this judgment, respondent no. 2 issued an order (annexure p-1) to all the authorities concerned including respondent .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Dec-10-1973
Reported in : AIR1974P& H220
..... the date of the alienation. it concerns itself with the power to contest an alienation. that power cannot be allowed to be exercised after the amendment of section 7 by the amending act. it is a well-established principle of law that any change in law, which has taken place between the date of the decree and the decision of ..... purchase or by prescription, or in any other manner whatsoever, and also any such property held by her as stridhana immediately before the commencement of this act. (2) nothing contained in sub-section (1) shall apply to any property acquired by way of gift or under a will or any other instrument or under a decree or order of ..... was that the courts below were in error in holding that chindo had become the full owner of the land in dispute by virtue of section 14(1) of the hindu succession act, 1956, hereinafter called the act, and, consequently, the plaintiff could not challenge the mortgage effected by her in favour of gurmej singh. chindo, according to the counsel, .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-07-1973
Reported in : [1977]108ITR500(Guj)
..... disclosed to the revenue authorities and applying the test of commercial expediency to the facts and circumstances of the case, the tribunal held that the case fell under section 37 of the act of 1961. in the light of the conclusions arrived at, the tribunal summed up its findings as follows : (i) the agreements entered into by the ..... paid to an employee as commission for services rendered, the case would fall under section 36(1)(ii) of the act of 1961 and not under section 37 since section 37 is a residuary section which deals with cases not specifically dealt with, inter alia, in section 36 of the act. section 36(1)(ii) is in these terms : '36. (1) the deduction ..... the expenses necessary to be incurred for the purpose of business which the assessee was carrying on and it held that the claim was allowable under section 37 of the income-tax act, 1961. the tribunal also observed that the question of general practice was neveraised by the revenue authorities and on the other hand the findings .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-07-1973
Reported in : [1974]97ITR1(Guj)
..... generis does not arise to be considered. 26. we thus find that the whole of the disputed expenditure of rs. 75,000 is exempted under clause (j) of section 5 of the act. our answer to the question referred to us is, therefore, in the affirmative. this reference is accordingly disposed of. the commissioner to bear the costs of the ..... incurred by the assessee was of a political nature and not a contractual or a legal one and such an obligation is not contemplated by clause (1) of section 5 of the act. 20. taking the above referred alternative argument first for our consideration, we find that the obligation incurred by the assessee at the intervention of the government of ..... in the accounting period. as against this, the contention of the assessee is that the payment of rs. 75,000 is exempted by clause (j) of section 5 of the act which contemplates exemption from expenditure when the same is incurred by way of or in respect of any gift, donation or settlement on trust or otherwise for the .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-07-1973
Reported in : AIR1974SC1822; 1974CriLJ890; (1974)3SCC774; [1974]2SCR609
..... court had acquitted 18 out of 31 accused persons on the ground that no overact had been proved against them. it had, however, convicted jamuna chaudhary separately under section 302 i.p.c. and sentenced him to imprisonment for life. the remaining 12 appellants, namely, rajdhari, muni chamar, ramayan, ramanandan chaudhary, kishundeo ahir, sheopujan ..... , for granting him a receipt in respect of the rent of the shikmi land, but his request was turned down. furthermore, he admitted that proceedings under section 145 criminal procedure code had taken place between the parties over this land. thus, this shikmi land was the cause of dispute between dukhharan, rajdhari, and jamuna, accused ..... of doubt so far as this injury to laldhari is concerned. we have also come to the conclusion that the injured witnesses, who have given specific acts of accused who struck them, could be relied upon to convict particular accused persons. this is the test which the trial court had correctly employed against .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-06-1973
Reported in : [1977]106ITR709(Bom)
..... , viz., for a public purpose of a charitable nature.22. we were referred to a number of authorities connected with the application of section 4(3)(i) of the indian income-tax act, 1922, where the court was considering whether the property was held under trust wholly for religious or charitable purposes. it is unnecessary in ..... any event it was primarily or predominantly held for such purpose and, therefore, the same was liable to be exempted under the provisions contained in section 5(1)(i) of the wealth-tax act; and (3) that, in any case, the assessee was entitled to be given exemption proportionately or pro tanto.9. in order to appreciate ..... to the appellate assistant commissioner before whom the trustees contended that they should have been given exemption on the whole of the trust property under section 5(1)(i) of the wealth-tax act, 1957. other contentions were also urged. the other contentions succeeded and to that extent the appeal was partly successful. the appellate assistant .....
Tag this Judgment!Court : Rajasthan
Decided on : Dec-06-1973
Reported in : 1973(6)WLN885
..... nothing to do with the judicial or quasi-judicial functions of the concerned income tax authorities.13. in case an assesses has preferred an appeal under section 246 of 'the act', the income tax authority as long as such appeal remains undisposed of has discretion to treat the assessee as not being in default in respect of the ..... upon by mr. mathur is based upon the assurance given in parliament by the then deputy prime minister. thus according to the supreme court authority (2) the instructions under section 119 of 'the act' have binding force. this view was followed in dr. t.p. kapadia v. cit, mysore : [1973]87itr511(kar) 11. the authority (1) relied upon ..... for the said three years can be treated to be in abeyance because of this instruction.7. the instruction relied upon by mr. mathur was issued under section 119 of 'the act', the relevant portion of which reads as follows:119. instructions to subordinate authorities:(1) the baord may, from time to time, issue such orders, instructions .....
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