Court : Gujarat
Decided on : Sep-10-1973
Reported in : (1974)GLR1; [1975]99ITR567(Guj)
..... not the protection of the quality of their manufactured goods from the assailment charged against them and, therefore, the expenses incurred would be deductible under section 10(2)(xv) of the act.6. it seems to us that a clear line of distinction can be made between those cases where the assessee concerned has incurred an a ..... on these facts held that the expenses incurred in the civil litigation against the banking concern were of revenue nature and were entitled to deduction under section 10 of the indian income-tax act, 1922. as regards expenses incurred in connection with the criminal case the allahabad high court held that in a company, which is formed for ..... in the course of that first information report. it was alleged in the first information report that the accused persons had committed an offence under section 7(ii) of the essential commodities act by committing a breach of clauses 5 and 20 of the iron and steel control order, 1956. the authorities registered a case against all .....
Tag this Judgment!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 : Kerala
Decided on : Oct-23-1973
Reported in : AIR1974Ker154
..... of the property after excluding an area of ten cents surrounding the kudikidappu and there is absolutely no scope for referring the said question to the land tribunal under section 125 (3) of act 1 of 1964. 5. the view expressed by the subordinate judge that the civil court has no power to grant any injunction against a kudikidappukaran is not ..... is the fur-ither reason stated by the subordinate judge namely that the auestion involved in the present suit has to be referred to a land tribunal under section 125 (31 of act 1 of 1964 and that the civil court has no jurisdiction to issue an order of injunction. the plaintiff is not disputing in the suit the status of ..... that even if it is to be assumed that the suit is maintainable, the question involved in the suit has to be referred to the land tribunal as per section 125 (3) of act 1 of 1964, since the defendants are kudikidappu-kars, and that the civil court has no power to grant any injunction against a kudikidappukaran. the defendants have .....
Tag this Judgment!Court : Chennai
Decided on : Apr-19-1973
Reported in : [1974]93ITR122(Mad)
..... not inclined to agree with the contention of the. revenue that as chockalingam chettiar becomes a trustee for the amounts received by him by virtue of section 363 of the companies act, it has to be taken that there is no expenditure incurred by the company for the years in question. there has been actual expenditure in ..... the payment is unauthorised or has been prohibited by some other statute. in view of the said decision even though there is an infringement of section 360 of the companies act in this case, still there being admittedly an actual payment for the actual services rendered by chookalingam chettiar as general manager, the amounts paid will ..... clear that the appointment of chockalingam chettiar as the general manager and the payment of salary to him were not authorised by section 360 of the companies act. in such a case section 363 stands automatically attracted. section 363(1) states that where the managing agent of a company or an associate of the managing agent receives any sum .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-03-1973
Reported in : AIR1973SC2491; (1974)3SCC148; [1973]3SCR883; [1973]32STC6(SC)
..... in this country occasioned the import. this court came to the conclusion that the sale in question occasioned the import and as such it is exempt under section 5(2) of the 'entral sales tax act, 1956, which says.a sale or purchase of goods shall be deemed to take place in the course of the import of the goods into the ..... the conclusion that the sales in question were intra-state sales. but, on appeal, the sales tax tribunal held that the assessee's case fell within section 5(2) of the central sales tax act 1956 read with article 286 of the constitution. the high court on revision affirmed the decision of the tribunal. in support of its conclusion the high court ..... that one of the conditions of the letter of authority was, to quote the words of that letter,the person or firm in whose favour it has been issued, will act purely as an agent of the licensee and the goods imported will be the property of the licence holder both at the lime of clearance through the customs and subsequent .....
Tag this Judgment!Court : Delhi
Decided on : Feb-15-1973
Reported in : 9(1973)DLT242; 1973RLR479
..... the landlord for institution of a proceeding for the eviction of the tenant. as observed by the supreme court under somewhat similar circumstances in the context of section 171 of the companies act, 1913 in bansidhar shankarlal v. mohd ibrahim, in paragraph 7, 'the suit of proceeding instituted without leave of the court may, in our judgment, ..... the supreme court in the light of the statutory provisions construed therein, i am of the view that they are not applicable to the construction of section 19 of the slums act with which i am concerned in the present case. my reasons are as follows : firstly, the permission granted by the discrict magistrate in bhagwan ..... parte against the tenant. the landlord instituted a proceeding for the evelction of the tenant before the rent controller under the proviso to sub-section (1) of section 14 of the delhi rent control act, 1958. but subsequently on 5 may, 1970 the competent authority set aside the said ex-parte order granting permission on the ground .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-15-1973
Reported in : AIR1974Bom82; (1973)75BOMLR532; 1973MhLJ1051
..... by me.3. the first question that arises therefore is whether an order for payment pendent lite of the expenses of the proceeding can be made under section 36 of the special marriage act, 1954, after the substantive petition for divorce has itself been disposed of. it is the contention of mr. zaiwalla that the order of the appellate court ..... petitioner in respect of the expenses of the proceeding,having regard particularly to the fact that there is no provision in section 36 for change of circumstances such as is to be found in sub-section (2) of section 37 of the act: and (2) that the petitioner's solicitors to proceed with the present application for their own benefit. i am ..... payable from a later date if so ordered or if the parties agree (latey. p. 900). having regard to the very nature of the provision contained in section 36 of the special marriage act, 1954 the court is. however, bound to take into account all subsequent events which may be relevant to the making of an order under that .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-26-1973
Reported in : AIR1974Bom261; (1974)76BOMLR207; 1974MhLJ404
..... , claiming on the ground, among others, that the alienation of the property was made while it was under attachment, and it was therefore void under section 240 of act viii of 1859 and section 276 of act x of 1877. the court of first instance held in respect of this ground of claim that the attachment of 1866-67 did not affect the ..... as such attachment had been in operative, and it dismissed the suit. on appeal by the plaintiffs, the lower appellate court held that the alienation was void under section 240 of act viii of 1859, having been made while the property was under attachment, and gave the plaintiffs a decree. the defendants appealed to the high court contending that the ..... , this case also is distinguishable.9. coming to another set of cases relied upon by the learned counsel mr. kotwal, the first is gobind singh v. zalim singh ilr (1884) 6 all 33. the facts of this case were similar to those of the present case. on bachu lal held a decree for money against one behari singh and sold .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-03-1973
Reported in : (1973)2CTR(SC)355a
..... in this country occasioned the import. this court came to the conclusion that the sales in question occasioned the import and as such it is exempt under section 5(2) of the central sales tax act, 1956, which says 'a sale or purchase of goods shall be deemed to take place in the course of the import of the goods into the ..... the conclusion that the sales in question were intra-state sales. but, on appeal, the sales tax tribunal held that the assessee's case fall within section 5(2) of the central sales tax act 1956 read with article 286 of the constitution. the high court on revision affirmed the decision of the tribunal. in support of its conclusion the high court ..... that, one of the conditions of the letter of authority was, to quote the words of that letter 'the person or firm in whose favour it has been issued, will act purely as an agent of the licensee and the goods imported will be the property of the licence-holder both at the time of clearance through the customs and subsequent .....
Tag this Judgment!Court : Delhi
Decided on : Oct-29-1973
Reported in : 1974RLR142
..... c. w. no. 896-d of l9h6, decided on 14.8.1968 the power of the competent authority under section 19(3) of the slum areas act to hold such summary inquiry as it thinks fit includes the power to summon witnesses and documents and that without ..... to summon respondent 1 for cross- examination. it is true that the competent authority in exercising its jurisdiction under section 19 of the slum areas act is not a court in the strict sense of the term, and the provisions'of the code of civil procedure ..... ., are inapplicable to the proceedings before it. that the proceedings under section 19 of the slum areas act are of a summary nature and aii that is required under the section is to give to the parties an opportunity of being heard, and the nature ..... judgment is :- at the reasons given by the competent authority in the impugned order are that the competent authority under the slum areas act does not function as a court and, thereforee, the provisions of order 19 rules 1 and 2 of the c. p. c .....
Tag this Judgment!