Court : Kerala
Decided on : Jul-18-1973
Reported in : AIR1974Ker75
..... definition is exhaustive inasmuch as the word defined is said to mean a certain thing, it is possible for the word to have a somewhat different meaning in different sections of the act depending upon the subject or the context. in view of the qualification the court has not only to look at the words but also to look at the ..... of the lease the counter-petitioner filed b. r. c. 83/80 to evict the petitioner on the ground of arrears of rent. along with the application under section 15 of the act, the petitioner had applied for stay of proceedings against him: but the learned subordinate judge did not issue a stay in respect of the b. r. c. proceedings ..... is not really vested in this court. rent due from a building is not a debt under clause (h) section 2. sub-section (4)'.i do not think the learned judge has approached the question in the proper perspective. 'debt', according to the act, means 'any liability in cash or kind, whether secured or unsecured, due from or incurred by an agriculturist .....
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 : Kerala
Decided on : Aug-06-1973
Reported in : [1975]98ITR394(Ker)
..... for the revenue, we think, is well-founded in his contention that the decision cannot apply. the ruling dealt with the interpretation to be placed on section 2(xxiv)(d) of the gift-tax act, 1958. that clause dealt with 'any transaction entered into by any person with intent thereby to diminish directly or indirectly the value of his own property and ..... be placed on section 4(c) of the gift-tax act, 1958.3. the act of writing off of the debt due from the brother of the assessee has not been contended to be a transfer within the meaning of the definition of the term ' ..... ,50,829.73 due from his brother does not amount to a gift liable to be assessed under section 4(c) of the gift-tax act, 1958 ?'2. as is evident from the question the matter arises under the gift-tax act, 1958, for short 'the act'. the year of assessment was 1968-69. the answer to the question turns on the interpretation to .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Feb-19-1973
Reported in : [1974]97ITR425(P& H)
..... 9. no doubt the transaction, as it originally stood, on the face of it, was not for adequate consideration. however, by the operation of sub-section (1) of section 52 of the income-tax act, the consideration for the transfer has been 'taken to be the fair market value of the capital asset' so transferred. that being the case, the ..... of the transfer and also that the intention of the assessee in making such transfers was 'avoidance or reduction of the liability'. 5. sub-section (1) of section 52 of the income-tax act is in the following terms: ' where the person who acquires a capital asset from an assessee is directly or indirectly connected with the assessee ..... for full consideration, the idea of any gift being involved in the transaction does not arise. 11. 'gift' is denned in clause (xii) of section 2 of the gift-tax act as under: ''gift' means the transfer by one person to another of any existing movable or immovable property made voluntarily and without consideration in money or .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-19-1973
Reported in : AIR1973SC1425; (1973)1SCC856; [1974]1SCR1
..... commit, any offence punishable with death or imprisonment for life or imprisonment for a term extending to seven years or more or any offence under the arms act, 1959 or the explosive substances act, 1908, where the commission of such offence disturbs, or is likely to disturb, public order; or(e) in the case of a person referred to ..... where a foreigner enters or attempts to enter india or is found with arms, ammunition or explosives, or where a foreigner enters or attempts to enter a notified area or is found therein in breach of section 3 of the criminal law amendment act, 1961, or where such a foreigner enters or attempts to enter in an area adjoining the ..... in clauses (a) to (f) of section 110 of the crpc, 1898, committing any offence punishable with imprisonment where the commission of such offence disturbs, or is likely to .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-28-1973
Reported in : AIR1974P& H39
..... the limitations of which are provided in the schedule or it applies to other cases also of which the limitation is not provided in the schedule. sub-section (2) of section 29 of the limitation act provides that where any special or local law prescribes for any suit, appeal or application, a period of limitation different from the period prescribed by the ..... (4) xx xx xx xx (5) xx xx xx xx explanation. xx xx xx' 5. the learned counsel for the respondent has submitted that sub-section (1) of section 6 of the limitation act applies to suits and not to claim applications and that the periods of limitation are extended only in such cases which are provided in the schedule to ..... extent to which, they are not expressly excluded by such special or local law. (3) xx xx xx xx (4) xx xx xx xx' sub-section (1) of section 6 of the limitation act permits the minors to institute the suite after the disability has ceased within the period of limitation that is prescribed in the third column of the schedule .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jul-23-1973
Reported in : AIR1973SC2474; (1973)2SCC449; [1974]1SCR266
..... /34 and 333/34 indian penal code, section 25 of arms act read with section 34 indian penal code, section 27 arms act read with section 34 indian penal code, section 3 explosive substances act read with section 34 indian penal code, section 4 explosive substances act read with section 34 indian penal code, section 5 explosive substances act read with section 34 indian penal code and section 6 explosive substances act read with section 34 indian penal code. in the alternative ..... , there were charges against the accused for the above offences read with section .....
Tag this Judgment!Court : Allahabad
Decided on : Aug-31-1973
Reported in : AIR1974All162
..... area would be rs. 52,078.40.28. sri brrj lal gupta further contended that he was entitled to interest under section 28 of act on the amount which was awarded by the court below over and above the amount of compensation found by the land acquisition ..... also filed a lease deed executed by the nagar mahapalika in respect of plot no. 2 of block a in favour of indian explosives ltd, on 15th may, 1967 for rs. 40,39,505/-.18. it is not in dispute that the lands which were ..... distance of 2 miles 2 furlongs from there. the further statement made by him was that the land sold to the indian explosives by the nagar mahapalika was situate in the east of the disputed land, and that the land sold by the nagar mahapalika ..... of 6.93 acres of land of village nauraiya khera, pargana kanpur. the said notification was followed by a notification under section 6 of the act dated 1st december, 1956. the purpose of acquisition mentioned in the notification was the construction of a textile machineryparts factory by .....
Tag this Judgment!Court : Delhi
Decided on : Dec-14-1973
Reported in : ILR1985Delhi331; [1974]95ITR34(Delhi)
..... not exceeding 280 acres might make additional purchases of adjoining lands. the said act was repealed subject to a saving provision by the crown lands act, 1884, which, like the act ' of 1861, provided for additional conditional purchases, hut section 22 of the act of 1861 had no counter part in the latter act, there being no provision relating to the conditional purchase of adjoining lands by ..... a holder in fee simple of lands granted by the crown. section 2 of the act of 1884 under which the former .....
Tag this Judgment!Court : Gujarat
Decided on : May-04-1973
Reported in : AIR1975Guj39
..... patent, except so far as the same are at variance with the provisions of the said letters patent'. it was contended that by reason of these rules, section 23 of act 23 of 1861 regulated the procedure on difference of opinion between the two judges constituting the division bench and it excluded the applicability of clause 36. this contention ..... next decision to which we must refer is also an equally old decision given by a full bench of the calcutta high court in gridhariji maharaj tickait v. purushotum gossam;, (1884) ilr 10 cal 814 (fb). the full bench in this case not only approved of the decision in (1878) ilr 3 born 204 (fb) (supra) but extended ..... full bench approved of the decisions in (1878) ilr 3 born 204 (fb) (supra) and (1884) ilr 10 cal 814 (fb) (supra), and observed that in each of these cases section 575 was applicable and, therefore, clause 36 was superseded. section 575 was thus regarded as applicable in case of intra-high court appeals as well as appeals- from subordinate .....
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