Court : Andhra Pradesh
Reported in : 1963CriLJ546
..... entitled to adduce it in evidence all at once.according to the prosecution, 'the original was in the. possession of the petitioner' and the case, therefore, came under section 65 evidence act, which sneaks of documents in the possession of the party against whom they are sought to be used. but in order that secondary evidence of such documents may be ..... state : air1958cal517 it was held by the calcutta high court that a carbon copy of a search list with certain ink writings on it was not admissible under section 62, evidence act. they further observed that, when a mere glance at the document would show that even apart from the ink writings the whole of it could not have been made ..... by one uniform process, it would not satisfy the requirements of section 62 and other sections of the evidence act. in the present case, there is no contention that there are any ink writings in ex. p-l or that there is any room for .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1964AP471; 1964CriLJ378; (1964)ILLJ613AP
..... of the appropriate government on a complaint filed by the management. the authoritywas given in the following words:-' whereas under sub-section (3) of section 12 of the industrial disputes act, 1947 (central act 14 of 1947) the workmen and the employers of fcrro alloys corporation (p) ltd., garividi haveentered into a memorandum ..... appoints the presiding officers of the labour courts, guntur and hyderabad and the presiding officer, industrial tribunal, hyderabad appointed under section 7 and section 7a of the industrial disputes act, 1947 (central act xiv of 1947), respectively as-special magistrates and confers on them all the powers of a first class magistrate for ..... not disputed that the trial magistrate who convicted the accused was the presiding officer of the industrial tribunal, hyderabad, duty constituted under section 7 and section 7a of the industrial disputes act, 1947. it is also not disputed that the offences for which the accused have been tried are the offences coming under .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1963]47ITR139(AP)
..... time. the question was whether the 5 per cent. interest paid to b on these debentures by the company could be deducted from its income under section 12(2) of the income-tax act. it was pointed out by the supreme court that :'... the transaction was voluntarily entered into in order indirectly to facility the carrying on of the ..... the same for its investments on which it earned income, the interest paid by it on the loans would clearly be a permissible deduction under section 12(2) of the income-tax act and that whether the loan is taken on an overdraft or is a fixed deposit or on a debenture makes no difference in law. it ..... quite distinct from the activities by which they earn their income. no doubt the way in which they finance their business will or may reflects itself favourably or unfavourably in their annual accounts, but expenditure incurred in relation to the financing of their businesses is not, in their lordships opinion, expenditure incurred in the earning of their income within .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1962]46ITR755(AP)
..... firm has been computed or assessed under one of the earlier sub-sections. once the income of the firm is computed, the registration has a material bearing on the question of determination of the tax payable and the demand for the tax. prior to the amendments made under the finance act of 1956, where the firm was unregistered the demand or levy ..... question of law and have been consequently heard together at the request of the learned advocates for the parties. both these cases have been referred under section 66(1) of the indian income-tax act. in case no. 7 of 1960 the question referred is whether the assessees share of loss of rs. 17,853 relating to the joint venture ..... source under the same head and the levy of the tax is on the balance of profits after deducting such losses. the relevant provision of the act that are applicable for the references under consideration are sections 16(1)(b), 23(5) and 24(1). these may be read as under :'16. (1) in computing the total income of an assessee .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1962]46ITR623(AP)
..... first time by the income-tax and excess profits tax (amendment) act, 1947, which inserted section 12b in the act. it taxed capital gains arising after march 31, 1946, but the levy was virtually abolished by the indian finance act, 1949, which confined the operation of this section to capital gains arising before april 1, 1948. it was ..... commissioner of income-tax filed an application for reference and during the hearing of that application, a petition was filed by the department under section 35 of the income-tax act bringing to the notice of the tribunal certain further materials which were already on record to sustain the departmental action in taxing the amount ..... the assets transferred. that argument was rejected on the ground that in the income-tax act the words 'accrue' and 'arise' are used in contradistinction to the word 'receive' and indicate a right to receive. the analogy of section 8 and the cases decided thereunder were held inapplicable, because they deal with the meaning .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1963]47ITR598(AP)
..... required in the form have been carefully designed to enable the assessment of the registered firm to be done in the manner provided under sub-section (5) (a) of section 23 of the income-tax act. that is that reason why care has been taken to see that the partners and the precise shares of each of the partners with ..... in the deed of partnership about the names of the partners and their respective shares and was disentitled to have itself registered under the provisions of section 26a of the income-tax act.'with deference we cannot wholly agree with this proposition. it cannot be said that even though the form attached to rule 3 contemplates correct statement of ..... commissioner of income-tax, the madras high court elaborately dealt with this question and come to the conclusion that if registration has to be obtained under section 26a of the indian income-tax act it can only be by a genuine firm which specified the actual share of each partner and when that is not done, the income-tax officer .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1963AP370
..... the contract notwithstanding his previous repudiation of it, but to take advantage of any supervening circumstance which would justify him in declining to perform it.' 21. sections 39 and 75 of the contract act also embody the same principle. 22. in subhadrayamma v. vcnkatapathi raju, ilr 48 mad 230 at p. 247: (air 1924 pc 162 at p ..... 9 (c) are in pari materia except that the word 'proposed' does not occur in the tatter provision. the reason for this is obvious. the agreement to finance contemplated by rule 5(e) is before the suit is launched, while the dispaupering provision comes into play subsequent to the institution of the suit. both the provisions ..... matter of the suit. 9. before considering these contentions, the material facts, which are more or less beyond the pale of controversy, may be stated. the agreement for finance, ex. a-1, is a registered instrument, dated 26th march, 1960. in it the petitioner states her title to succeed to the estate, the impossibility of recovering .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1962]13STC726(AP)
..... at the point of last purchase. the notification in question is under the authority of-law conferred by section 41 of the act, and does not contravene any of the provisions of the act, nor is opposed to any notions of public finance.7. the only ground on which the notification in question is challenged as being illegal is that butter ..... taxed on their purchase of ghee. in order to fully appreciate this contention, the relevant statutory provisions imposing a restriction on double taxation may be considered.9. section 5 of the act, which is the charging section, lays down that (i) the dealers having a total turnover of rs. 10,000 or more, (2) all casual traders, (3) all agents ..... that nawar tape (material woven in bands and used as mat for cots) could not be regarded as cloth within the definition of 'cloth' under section 5(iii) of the madras general sales tax act, 1939. they also relied on pithapuram taluk tobacco, cigars and soda merchants' union v. state of andhra pradesh [1958] 9 s.t.c. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1963AP72
..... . that being established, the onus will shift to the person to prove that it was not so vitiated. that is the scope and effect of section 16 of the contract act. this question has received consideration of we various high courts of india and also the privy council. it will be sufficient if we refer to some ..... appeal even otherwise involved a question of law, whether the relationship of the parties as paramour and mistress is sufficient to attract the application of section 16 of the contract act. it admits of little doubt that the findings based on no evidence or on inadmissible evidence or indisregard of evidence are within the operation of sub ..... induced by undue influence shall be upon the person in a position to dominate the will of the other. nothing in this sub-section shall affect the provisions of section 111 of the indian evidence act, 1872.' this definition lays down two conditions: firstly, the relationship subsisting between the parties must be such that one party is .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1963]14STC1(AP)
..... its products', came to be inserted in schedule v of the andhra. pradesh general sales tax act, 1957, which deals with goods exempted from tax under section 8.6. taking into account the recommendations of the second finance commission dated 30th september, 1957, the union government formulated a scheme to impose additional duties of ..... enough to take in crushed tobacco stalks also. this argument is based upon the definition of 'tobacco' as provided in section 2(c) of the additional duties of excise (goods of special importance) act, 1957 (act 58 of 1957) which says:the words and expressions 'sugar', 'tobacco', 'cotton fabrics', 'rayon or artificial silk fabrics ..... excise on (i) textiles, (ii) sugar and (iii) tobacco and for that purpose enacted the additional duties of excise (goods of special importance) act, .....
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