Judgment Search Results Home > Cases Phrase: finance act 1968 section 2 income tax Court: gujarat Page 89 of about 7,918 results (0.166 seconds)

Torrent Laboratories Ltd. Vs. Deputy Commissioner of Income-tax (Asses ...

Court : Gujarat

..... of the view that the above circular has not correctly interpreted the provisions of section 48 viz.a.viz. section 54e. notes on clauses in the finance bill, 1987, neither under clause 15 seeking substitution of a new section of section 48 of the act relating to mode of computation and deductions nor under clause 22 seeking an amendment of ..... claim exemption from tax on such capital gains. the assessee is entitled to avail of the permissible deduction under section 48 (1) (b) of the act and then take the advantage of section 54e of the act by investing the proportionate net consideration in specified assets and thereby avoid tax on the capital gains on which ..... section 54e of the act relating to exemption from capital gain on transfer of capital assets in certain cases, .....

Union of India, New Delhi Vs. Jyoti Limited, Baroda

Court : Gujarat

Reported in : 1978(2)ELT238(Guj)

..... giving deduction for the trade discount while determining the value of the goods in question for the purpose of levying the excise duty. 16. section 3 of the act is a charging section section 2(c) of the act defines 'excisable goods'. it is not in dispute that the goods are excisable goods. the expression 'manufacture' has been defined in clause (f ..... paise. the relief granted in respect of declaration - and injunction has been properly granted. the result is that the appeal partly succeeds. 53. first appeal no. 713 of 1968 is partly allowed. the decree of the trial court, so far as money claim is concerned, is modified. instead of rs. 82,571.10 paise, plaintiff-respondent is entitled ..... at ex. 8. 4. the plaintiff - company is doing manufacture of pumps of various sizes, electric motors, switch-gears and other electric equipments. 5. by the finance bill of 1960, the excise duty was levied on 'electric motors, all sorts and parts thereof' under item no. 30 of the first schedule to the .....

Kanasara Abudulrehman SadruddIn Vs. Trustees of the Maniar Jamat Ahmed ...

Court : Gujarat

Reported in : AIR1968Guj184; (1968)GLR64

..... been shown in second part of clause (g) to such landlords who are trustees of public charitable trusts has no relevance in construing the language of section 13 (2) of the rent act. section 13 (2) applies to all landlords who make out a ground for possession under clause (g). it therefore, applies to landlords who fall in the ..... landlord fails to prove his requirement, he cannot the possession of the premises, regardless of the fact that the tenant may not suffer any hardship. in section 13 (1) of the act, the legislature confines itself to considering the case from the landlords' view point only and it lays down the circumstances under which the landlord may obtain the ..... the learned advocate for the opponents relied upon two cases in tirath singh v. bachittar singh, air 1955 sc 830 and state of madhya pradesh v. azad bharat finance co., air 1967 sc 276. these cases were cited by the learned advocate for the opponents on the basis that his argument that there is manifested or indicated an .....

Kansara Abdulrehman SadruddIn Vs. Trustees of the Maniar Jamat and ors ...

Court : Gujarat

Reported in : (1968)9GLR64

..... have been shown in second part of clause (g) to such landlords who are trustees of public charitable trust has no relavance in construing the language of section 13(2) of the rent act. section 13(2) applies to all landlords who make out a ground for possession under clause (g). it therefore, applies to landlords who fall in the ..... the landlord fails to prove his requirement, he cannot get possession of the premises, regardless of the fact that the tenant may not suffer any hardship. in section 13(1) of the act, the legislature confines itself to considering the case from the landlords' view point only and it lays down the circumstances under which the landlord may obtain the ..... the opponents relied upon tow cases in tirath singh v. bachittar singh and ors. a.i.r. 1955 s.c. 830 and state of madhya pradesh v. azad bharat finance co. and anr. : 1967crilj285 . these cases were cited by the learned advocate fror the opponents on the basis that his argument that there is manifested or indicated an .....

Khambhalia Municipality Vs. Chunilal Bhagwanji

Court : Gujarat

Reported in : (1970)11GLR87

..... , he held that it can never be said that the suit premises were let for business, as contemplated by sub-section (1) of section 6 of the act. mr. vakharia criticised this finding of the learned judge and urged that there was evidence on the record to show that ..... so, in order to entitle the plaintiff to a decree for eviction, he must bring his case within the purview of section 12 or section 13 of the act. as no such ground is alleged in the plaint the plaintiff is not entitled to a decree merely on the ground ..... notification in the official gazette to extend to any other area, any or all of the provisions of part ii of the act. similarly, section 2(4) empowers the government at any time by notification to direct that any or all the provisions of part ii shall cease ..... v. board of revenue a.i.r. 1967 s.c. 1826, which was a case under the bengal finance (sales tax) act, 1941, and state of andhra pradesh v. h.a. bakhi bros. : [1964]7scr664 , which was a case under the hyderabad general sales .....

C. Parikh and Co. Vs. Commissioner of Income-tax, Baroda

Court : Gujarat

Reported in : (1980)15CTR(Guj)64; [1980]122ITR610(Guj)

..... judicially and not arbitrarily according to his fancy. therefore, subject to the limitation prescribed in s. 264, the commissioner in exercise of his revisional power under the said section may pass such order as he thinks fit which is not prejudicial to the assessee. there is nothing in s. 264 which places any restriction on the commissioner's ..... , either of his own motion or on an application by the assessee, call for the record of any proceeding under the act and pass such order thereon not being an order prejudicial to the assessee, as the thinks fit. sub-sections (2) and (3) of s. 264 provide for limitation of one year for the exercise of this revisional power, ..... in the case of any order other than an order to which section 263 applies passed by an authority subordinate to him, the commissioner may, either of his own motion or on an application by the assessee for revision, call for the record of any proceedings under this act in which any such order has been passed and may make such .....

Mohammedumar Mohammedhusen Vs. Dy. Police Commissioner and ors.

Court : Gujarat

Reported in : (1985)1GLR199

..... will commit the same offence again, but that would not in any way justify invoking section 57(c). though literally any conviction under section 4 or section 12a of the bombay prevention of gambling act, 1887 may invite section 57 of the bombay police act it would certainly be wrong to read it in that manner, as indicated in our ..... is likely to commit the same offence over again, the question is whether this by itself would justify invoking section 57(c) of the bombay police act. section 12a of the bombay prevention of gambling act, 1887 enables a police officer to apprehend, without warrant, any person who prints, publishes, sells, distributes or in any manner circulates any ..... p.s. poti, c.j.1. the one and only justification for invoking section 57(c) of the bombay police act against the petitioner is that he has been during the plast convicted under section 12a of the bombay prevention of gambling act, 1887 end is likely therefore to indulge in committing the same crime over again. assuming .....

Ashit Shipping Services and anr. Vs. Board of Trustee and anr.

Court : Gujarat

Reported in : AIR2003Guj202; (2003)1GLR781

..... right to detain their vessels in port until compensation claimed by the board is paid or security has been given for the amount of damage caused.' section 116 of the act provides legislative prescription for recovery of value of damage to the property of the board, which reads as under :-'if through the negligence of any person ..... damages fixed by the board, and it could be revised in a process, if post-decisional hearing.10. section 123 provides empowerment for making regulations. regulations of 1967 are made in exercise of the powers under section 123 of the act. nothing has been successfully shown that the regulation of 52, is in any way ultra vires, unconstitutional ..... under the orders of a duly authorised employee of the board and the damage caused was attributable to the order, act or improper omission of such employee.' it will be interesting to refer the provisions of section 48, at the relevant time, which provides for scales of rates for services performed by the board by itself or .....

Kishanchand Korumal and ors. Vs. Inspector-general of Police, (imdadal ...

Court : Gujarat

Reported in : (1966)0GLR1065; (1966)IILLJ768Guj

..... august, 1954, a division bench consisting of gajendragadkar, j. (as he than was), and shah, j. (as he then was), had interpreted s. 29, sub-section (3), of the bombay district police act which also provided a similar clause as the present s. 25(2)(c) to the effect that the exercise of any power conferred by that sub ..... s. 25(2) were concurrent authorities and that their decision could not be subjected to any revisional powers by virtue of rules made under sub-section 25(2)(c) or under s. 5(b) of the act. in rajaram narayan tendulkar v. n. m. kamte, inspector-general of police, state of bombay, and others in special civil application no ..... or supervision which is exercisable by any officer over any member of the police force is exercisable subject to such superintendence. section 5, clause (b), which is material for out purpose, provides as under : 'subject to the provisions of this act, - * * * (b) the recruitment, pay, allowances and all other conditions of service of the police force shall .....

Wadhvan City Municipality at Wadhavan City, Surendrangar Vs. the Zalaw ...

Court : Gujarat

Reported in : AIR1972Guj50

..... an obligation to supply such electrical energy for public lamps. clause x of the schedule provides for different methods of charging and it refers to section 23 of the electricity act. section 23 mentions that the licensee may charge the consumers for the actual amount of energy supplied or for the electrical quantity contained in the supply or ..... co.'s case. : [1964]7scr503 (supra) the supreme court held that the charges fixed by the government for supply of power to consumers under section 57 of the act before its amendment in 1956 can be enhanced unilaterally by the licensee by virtue of the amendment in accordance with the provisions contained in schedule vi of ..... judgment. thereafter the respondent-company filed second appeal no.184 of 1962 in this high court. the second appeal was decided by a.d. desai, j. on march 21, 1968 reported in : air1969guj40 . our learned brother relied upon the decision of the supreme court in amalgamated electricity co. v. n.s.bathena. : [1964]7scr503 ; and .....