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 : Chennai
Decided on : Feb-09-1973
Reported in : AIR1974Mad261
..... plaintiffs and denied their liability to return to the plaintiffs 3407 metric tons of steel. the plaintiffs, therefore, have filed the present application under section 20 of the arbitration act, 1940, for the reliefs mentioned therein contending that the agreement dated nth july, 1962 and the supplemental agreement dated 8th october, 1965 were both ..... the present application. it was further pointed out that the agreement dated nth july, 1962 was executed only at madras, that application under section 20 of the arbitration act could be filed only in this court within whose jurisdiction the agreement was executed. the further contention raised was that the fact that the ..... by the company which was rejected by the board in june, 1962. a question of limitation arose as to when an application under section 20 of the arbitration act started and the learned judge discussed the question of limitation. the present controversy did not arise for consideration before the learned judge and therefore .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-28-1973
Reported in : [1975]45CompCas91(Bom)
..... 72. even though we have quoted the above meaning of the word 'abrogation', we are not called upon in this litigation to decide whether the authority acting under sub-section (5) of section 294 has a right to annul, or to do away with, or abolish, the appointment of a sole selling agent altogether. we are only called ..... been entered into by the two willing parties which has been ratified by the general body of the shareholders. 18. however, provisions of sub-section (5) of section 294 of the act appear to give uncontrolled and uncanalised powers to interfere with such contracts and to vary them. for doing this there are no norms indicated, nor ..... , the petitioners have raised four points to challenge the order of the company law board. according to the appellant-company, the provisions of sub-section (5) of section 294 of the act are discriminatory and violative of the principles of article 14 of the constitution of india. according to them, arbitrary and uncanalised powers have been vested .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-09-1973
Reported in : AIR1974Bom238; 1974MhLJ484
..... land in question.....................'it was stated that in this connection extreme importance must be given to the phrase 'actual possession' as contained in sub-section (14) of section 2 of the ceiling act. thus it does nto appear that any pronouncement was made as to the true scope and reach of the term 'deemed tenant' as ..... relationship akin to tenancy. landholder partner remains ever party to such cultivation and possession and shares all profits and losses.16. a plain reading of section 6 of the act, shows that it applies to a person lawfully cultivating any land belonging to another person to the latter's exclusion. if partnership is cultivating such ..... the land. they cannot be held to be doing so unlawfully. to this extent they fall within the category of the 'deemed tenants' under section 4 of the tenancy act ..............................'then again in paragraph 9 of the judgment the division bench observed:'in arriving at the above finding, we have given due and proper attention .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-06-1973
Reported in : AIR1975Bom88; (1974)76BOMLR304
..... of his above contentions the appeal will have to be allowed.4. before dealing with the first point, it will be convenient to notice the amendments made in section 13 of the act. section 13(1) as it originally stood contained nine clauses specifying various grounds of divorce. clauses (viii) and (ix) provided for a divorce on the ground that ..... final. it is not disputed that no application was made by either of the parties for rescinding the said decree under the latter part of sub-section (2) of section 10 of the act.29. it is also not disputed that after the decree for judicial separation was passed in the aforesaid circumstances the appellant and the respondents did ..... from the above provisions that it is the duty of the court to satisfy that certain requirements are complied with before granting the relief in a proceeding under the act. in sub-section (1) the opening words 'in any proceedings' and later the words 'in such a case but not otherwise' are very material. in a recent decision .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Oct-16-1973
Reported in : AIR1974AP83
..... though it is a revision. such a case therefore need not be posted before the full bench. it may be that a case of revision although preferred under section 61(1) of the act was heard in referred case no. 4 of 1891 in (1892) ilr 15 mad 259 (fb) and firm shyam lal bidhi chand v. mukundlal , (air 1942 all 147 ..... loan or debt. he therefore expressed the opinion that the document creates a right over specific property falling under the definition of 'mortgage deed' as defined by section 2(17) of the indian stamps act. he therefore opined that the document requires a stamp duty of rs. 360/- under article 35 (a) read with art. 20 of schedule 1-a of the ..... ekbote, c.j.1. we have before us the matter of clarification sought by the office as to before whom the revision filed under section 61(1) of the stamp act should be placed for hearing.2. the facts in brief are that sri bhagat ram undertook to construct a house at himyatnagar on behalf of sri p.v. narayana for .....
Tag this Judgment!Court : Allahabad
Decided on : Nov-30-1973
Reported in : [1974]94ITR129(All)
..... were left to the co-operative societies. 20. coinciding with the enactment of the 1956 act, parliament amended the indian income-tax act, 1922, by the finance act of 1955. it introduced sub-sections (3), (4) and (5) to section 14 of that act. by these provisions exemptions were granted from income-tax. these provisions provided : ' ..... intention can be gleaned from the provision read as a whole. in our judgment, no such contrary intention is deducible from section 10(29) or from the rest of the act. it appears to us that the word ' marketing ' has been used in the wider sense to include the various activities ..... the exemptible income is in respect of letting of godowns or warehouses for storage, processing or facilitating the marketing of commodities. 4. section 28 of the agricultural produce (development and warehousing) corporation act, no, 28 of 1956, provided that the state governments may, with the approval of the central warehousing corporation, establishstate warehousing corporations. .....
Tag this Judgment!Court : Orissa
Decided on : Feb-05-1973
Reported in : AIR1973Ori244; 1976CriLJ405
..... apprehension that the court may impose substantive punishment and may refuse bail or time to the appellant for getting redress from this honourable court.' under section 19(3) of the act where any person aggrieved by any order against which an appeal may be filed satisfies the high court that he intends to prefer an appeal, ..... and from the advice of the ministers. this was how diarchy in administration was introduced. the 1930 rules were framed under the 1915 act, as amended by the 1919 act.in section 134(4) of the 1915 act 'local government' was defined as follows;' 'local government' means, in the case of a governor's province, the governor-in-council ..... high court under article 235 of the constitution; otherwise the order of suspension passed on bagchi by the governor would have subsisted. on application of section 16 of the general clauses act read with article 367(1) of the constitution, a different intention appears. the control vesting in the high court being absolute ovep the district .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Feb-02-1973
Reported in : AIR1974P& H201
..... the collector directed that sum of rs. 5,394.04 be paid as compensation to the respondents for their land acquired by the government. objections under section 18 of the act were entered on behalf of the respondents before the district judge claiming enhanced compensation. second additional district judge, to whom the objections were entrusted for disposal ..... . facts leading to the appeal and the plea of its abatement raised on behalf on the respondents are as under:--2. notification under section 4 of the land acquisition act, hereinafter called 'the act' was issued on february 17, 1961 to acquire 649 bighas 19 biswas belonging to the respondents. this notification was followed by a notification ..... under section 6 of the act. it was issued on may 24, 1961. the collector gave a joint award on december 28, 1961 in favour of the four brothers. according .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-05-1973
Reported in : AIR1973SC2090; (1973)1SCC840; [1973]3SCR918
..... of 1970 did not lie. it was strenuously pressed by shri balasubaramania iyer the counsel for the appellant wife that the husband's application under section 25, guardians and wards act was not competent because none of the children had been illegally removed from the lawful custody of their father, the custody of the two children ..... minors in the present case, according to the wife, would be best served if they remain in her custody.17. in our opinion, section 25 of the guardians and wards act contemplates not only actual physical custody but also constructive custody of the guardian which term includes all categories of guardians. the object and purpose of ..... judgments. gokulakrishnan j., commenting on the judgment of maharajan j., observed thus :maharajan j. in his judgment under appeal no doubt referred to section 19 of the guardians and wards act, but would observe that if the court finds that the welfare of the minor children could be protected only in the maternal custody, the court .....
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