Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Year: 1973 Page 88 of about 961 results (0.087 seconds)

M. Ramaswami Asari Vs. Commissioner of Income-tax

Court : Chennai

Reported in : [1974]96ITR546(Mad)

..... has been treated as his own money. but these contentions were rejected by the inspecting assistant commissioner and he levied a penalty of rs. 10,000 under section 271(1)(c) of the income-tax act for concealing the said three items of income. 9. on appeal the appellate tribunal held that the penalty is clearly leviable in respect of the additions ..... or loss in his accounts, it has to be seen whether the said item can be regarded either as a profit or loss under the provisions of the income-tax act to determine its taxability. in commissioners of inland revenue v. scottish automobile and general insurance co. ltd., [1931] 16 t.c. 380,it has been pointed out that: ' the way .....

P.A. Arumugham Vs. National Palayakot Company

Court : Chennai

Reported in : (1973)2MLJ380

..... drawing rs. 1,650 per month, having many children, is entitled to get the portion in the occupation of the respondent, for his additional accommodation.16. section 25 of madras act (xviii of 1960) is wide enough in giving power to this court for the purpose of satisfying itself as to the legality, regularity or propriety of the ..... , there is no difficulty in accepting that the claim made by the petitioner herein for additional accommodation is bona fide, and satisfies the requirements of section 10 (2) (c) of the act.17. in these circumstances, the civil revision petition is allowed, with the result there will be an order of eviction against the respondent herein. ..... p.r. gokulakrishnan, j.1. the landlord is the petitioner. he filed the eviction petition against the respondent-tenant under section 10(3)(c) of the madras buildings (lease and rent control) act, xviii of 1960. in that petition, the landlord has averred that his family has grown, that one of his daughters has since been married .....

Golden State Bottling Co., Inc. Vs. Nlrb

Court : US Supreme Court

..... outset whether the issuance of a reinstatement and backpay order against a bona fide successor exceeds the board's remedial powers under 10(c) of the act, 29 u.s.c. 160(c). section 10(c), in pertinent part, provides: "if upon the preponderance of the testimony taken, the board shall be of the opinion that any ..... , who had not perpetrated the unfair labor practice. in perma vinyl, however, the board found a broader authority in the words of the section authorizing the board "to take such affirmative action . . . as will effectuate the policies of this act." these words were construed as granting "broad administrative power . . . to frame such remedial orders . . . not, of course, ..... bona fide purchase is an unfair labor practice, but because the board is obligated to effectuate the policies of the act. construing 10(c) thus to grant the board remedial power to issue such orders results in a reading of the section, as it should be read, in the light of " the provisions of the whole law, and . . .....

Logue Vs. United States

Court : US Supreme Court

..... 4002] as fixing the status of the nueces county jail as that of a 'contractor.' title 28 u.s.c. sec. 2671. . . . this insulates the united states from liability under the ftca for the negligent acts or omissions of the jail's employees. we find no support in the record for holding that deputy marshal bowers had ..... "as used in this chapter and sections 1346(b) and 2401(b) of this title, the term 'federal agency' includes the executive departments, the military departments, independent establishments of the united states, and corporations primarily acting as instrumentalities or agencies of the united states, but does not include any contractor ..... the deceased." 459 f.2d at 411. the federal tort claims act makes the united states liable for money damages "caused by the negligent or wrongful act or omission of any employee of the government. . . ." page 412 u. s. 526 28 u.s.c. 1346(b). section 2671 of title 28 u.s.c. contains the following definitions: .....

United States Vs. Dionisio

Court : US Supreme Court

..... determination that "(a) there is probable cause for belief that an individual is committing, has committed, or is about to commit a particular offense enumerated in section 2516 of this chapter [including the transmission of wagering information];" "(b) there is probable cause for belief that particular communications concerning that offense will be obtained ..... no civilian may be brought to trial for an infamous crime "unless on a presentment or indictment of a grand jury." this constitutional guarantee presupposes an investigative body "acting independently of either prosecuting attorney or judge," stirone v. united states, 361 u. s. 212 , 361 u. s. 218 , whose mission is to clear ..... (schwartz), supra, at 899-900. a grand jury has broad investigative powers to determine whether a crime has been committed and who has committed it. the jurors may act on tips, rumors, evidence offered by the prosecutor, or their own personal knowledge. branzburg v. hayes, 408 u.s. at 408 u. s. 701 . no .....

Commissioner, Sales Tax Vs. Kapil Deo Kishun Deo

Court : Allahabad

Reported in : [1973]32STC621(All)

..... the commissioner, the judge (revisions) has referred the following two questions for the opinion of this court :(1) whether, for the purposes of determining the liability of tax under section 3-d of the u.p. sales tax act, the definition of 'turnover' or the definition of 'turnover of purchases' shall apply ?(2) whether the turnover of sales of foodgrains determined under ..... the turnover of purchases of foodgrains determined under section 3-d of the u.p. sales tax act shall be amalgamated for the purposes of determining the liability of tax ?4. section 3 is the charging section for the levy of sales tax, sub-section (1) whereof provides :(1) subject to the provisions of this act, every dealer shall, for each assessment year, pay a tax .....

Commissioner of Income-tax Vs. I.G. Mackintosh and anr.

Court : Chennai

Reported in : [1973]99ITR419(Mad)

..... considered a similar question in mammad keyi v. assistant controller of estate duty, : [1961]43itr1(sc) with reference to the interpretation of section 7(1) of the estate duty act, 1953. it was held therein :' there are several enactments where the definition clause contains the expression ' to mean and include ', in ..... v. commissioner of income-tax : [1961]41itr275(sc) , has considered this question with reference to the definition of ' dividend ' in section 2(6a) of the indian income-tax act, 1922. that definition also included various items and excluded certain others. with reference to the contention that the word ' dividend ' should not ..... to the provident fund account of the assessee; (iii) allowances which are exempted from payment of tax.' under section 15 of the income-tax act, 1961, the income chargeable to tax under the head ' salaries ' is stated. section 17 defines ' salary ' as including wages, any annuity or pension, any gratuity, any fees, commission, perquisites .....

The State of Madras Vs. Jeewanlal (1929) Ltd.

Court : Chennai

Reported in : [1973]32STC649(Mad)

..... refunded in respect of articles returned by customers shall not be included in the turnover...5. rule 5-a(a) provides:in pursuance of explanation (2) to section 2(r) of the act, the amounts specified in the following clauses shall not, subject to the conditions specified therein, be included in the total turnover of a dealer :-(a) all amounts ..... that the extra discount given at the end of the month without reference to any particular sale cannot attract the said exemption provisions.4. explanation (2) to section 2(r) of the act, in so far as it is relevant, is set out below :subject to such conditions and restrictions, if any, as may be prescribed in this behalf...(iii ..... of the said view taken by the tribunal.3. according to the revenue, the said sum will not fall under clause (iii) of explanation (2) to section 2(r) of the act and, therefore, the assessee is not entitled to claim deduction in relation thereto. it is pointed out by the learned government pleader that the assessee is in the .....

Chiranjilal Daga Vs. the State of Tamil Nadu

Court : Chennai

Reported in : [1975]35STC214(Mad)

..... 139 holding that the government cannot be treated as a registered dealer on the provisions of the statute as it then stood, the legislature has chosen to amend section 6(2) by central act 61 of 1972 with effect from 1st april, 1973. as per the amended provision, all second and subsequent inter-state sales to a registered dealer or to ..... admittedly, the buyer in respect of the said turnover is the southern railway, which is not a registered dealer as defined in section 2(f) of the act though they are 'dealers' under the definition in section 2(b). section 6(2), as it stood in the relevant assessment year, specifically provides that where a sale in the course of inter-state trade ..... assessee's claim for exemption in relation to the turnover of rs. 44,355.95 said to relate to second and subsequent inter-state sales coming under section 6(2)(b) of the act, as being sales by transfer of documents of title while the goods were in movement from one state to another. the assessee in support of his .....

The State of Tamil Nadu Vs. Binny's Engineering Works Ltd.

Court : Chennai

Reported in : [1975]35STC260(Mad)

..... of the revenue in this regard. the supreme court in the above decision has categorically laid down that after the amendment of the definition of 'business' in section 2(d) by madras act 15 of 1964, such sales could legally be taxed. it is however contended by the learned counsel for the assessees that the government has exempted canteen sales ..... sales effected in the canteen are not taxable sales. as regards the sales turnover of fuse switches, the assessees claimed concessional rate of tax under section 3(3) of the madras general sales tax act and they have also filed a declaration form in form no. xvii in respect of their said claim. the assessing authority did not accept the ..... as falling under the first part of item no. 41. the learned government pleader does not dispute the fact that the other two factors necessary for the application of section 3(3) are satisfied in this case. the sale has been to a registered dealer and the fuse switch boxes have been used by the purchasing dealer as .....