Judgment Search Results Home > Cases Phrase: finance act 1968 section 2 income tax Court: karnataka Page 84 of about 16,996 results (0.224 seconds)

Professional Workers' Trade Union Centre of India, Bangalore and Anr. ...

Court : Karnataka

Reported in : 2002(1)KarLJ474

..... as a result thereof is not likely to become viable in future and it is just, equitable and in public interest that it is wound up under section 20(1) of the act which finding has been confirmed by the appellate authority. the petitioners have stated in the writ petition that they are contemplating to challenge the aforesaid orders passed ..... the orders could be gone into.6. thirdly, subsequent to the filing of this writ petition the government of india has passed an order under section 25-o of the industrial disputes act granting permission to close the industrial unit of the second respondent with effect from 1-3-2001 under its order dated 29-1-2001 produced as ..... dated 35-11-2000. it is thereafter the second respondent has moved the government of india seeking permission for closure of the second respondent-mines under section 25-o of the industrial disputes act, 1947. it is at thai stage the present writ petitions were filed on 1-1-2001 for a declaration that the action of the respondents .....

D. Rudriah and anr. Vs. the Chancellor, University of Agricultural Sci ...

Court : Karnataka

Reported in : AIR1971Kant84; AIR1971Mys84; (1971)1MysLJ328

..... the decision of the supreme court in mysore state road transport corporation v. gopinath gundachar. : (1968)iillj144sc . section 14(1) of the road transport corporations act. 1950, empowers the corporation to appoint officers and servants; section 45 of that act provides that the corporation may, with the previous sanction of the state government, make regulations providing for ..... principles of natural justice, a plea of violation of natural justice is not available where a statutory provision has authorised the procedure complained of section 12 (2) of the act does not provide that persons whose names are included or proposed to be included, in the panel of three persons to be sent to ..... committee, can only be regarded as a defect in the constitution of the board which is an authority of the university under section 24 of the act and the protection given under section 44 is available in regard to any defect in the constitution of the committee also.84. the effect of an analogous provision .....

P. Channappa Vs. Mysore Revenue Appellate Tribunal and ors.

Court : Karnataka

Reported in : 1966CriLJ265

..... a case where a work-man was chargesheeted for having assaulted and for causing injuries to an officer or the company. the workman was also prosecuted under section 324 read with section 148 of the indian penal code for causing injuries to the officer. the worker was convicted of the offence. the management which held a domestic enquiry ..... that the findings and orders of the criminal courts should be treated as conclusive in proceedings before quasi judicial tribunals like the transport authorities under the motor vehicles act.it may be noted that in the case before their lordships, the criminal court had come to a positive conclusion that the prosecution case was not made out ..... question was not on any technical ground. the question for decision is, whether after that decision, it was open to the tribunals constituted under the motor vehicles act to go into the question of the truth or otherwise of the charge of overloading over again and reach a conclusion contrary to the one reached by the .....

Gration Anil Pinto Vs. State by the Commissioner of Central Excise (SI ...

Court : Karnataka

..... by the commissioner of central excise (siv-1) and service tax cell, mangaluru central, mangaluru, for the offences punishable under section 89 (1)(d)(ii) of finance act, 1994 (in short the act') is filed against the petitioner. apprehending his arrest at the hands of the respondent-police he has filed anticipatory bail application under ..... section 438 of criminal procedure code, 1973. 3. the case of the respondent-state is that the petitioner is running a proprietary concern ..... three cases has called the persons for enquiry, arrested them and produced before the learned magistrate. the respondent is empowered to arrest persons under section 91 of the act and using such power even without filing any fir only on authorisation to superintendent the respondent may arrest him. he undertakes to abide by .....

Hind Nippon Rural Industries Pvt. Ltd. (No. 2) Vs. Commissioner of Inc ...

Court : Karnataka

Reported in : 1993(43)ECC132; [1993]201ITR588(KAR); [1993]201ITR588(Karn)

..... facts and in the circumstances of the case, the tribunal was right in holdings that the assessee was not an industrial company within the meaning of section 2(7) (c) of finance (no. 2) act, 1977 ? (2) whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the assessee was ..... not entitled to investment allowance under section 32a of the act in respect of mobile crane and air compressor ?' 2. this reference arise out of the assessment proceedings for ..... blast the stone into pieces. in these circumstances, the findings is that the assessee was not engaged in any processing activity. at para 9, while considering section 32a of the act, again he observes that no productions of any articles or thing is involved in chipping and sizing the granite stones. the assessee further appealed to the appellate .....

Commissioner of Income-tax, Mysore Vs. Imperial Tobacco Co. of India L ...

Court : Karnataka

Reported in : AIR1950Kant1; [1956]26CompCas121(Kar)

..... not only the kinds of things specifically described as being included in the term 'business' but also the kinds of things which are specifically mentioned in section 3, english finance act, viz., 'through or from any branch, factories, agency, receivership or management.' it was held that profits made by a company outside india on ..... premiums of participating policies collected and sent by its branch in india, by investment outside india are profits liable to tax in india by virtue of sections 3, 4 and 42 of the act ..... to be construed as constituting a partnership. the court held that the relationship was in the nature of licence and that there was 'business connection' under section 42 of the act. hira mills ltd. cawnpur v. income-tax officer, cawnpur : [1946]14itr417(all) relied upon in support of the contention to the contrary is .....

Abdul Sattar M. Mokashi Vs. Commissioner of Income-tax

Court : Karnataka

Reported in : (1988)73CTR(Kar)72; [1988]174ITR368(KAR); [1988]174ITR368(Karn); 1988(3)KarLJ16; [1988]41TAXMAN84(Kar)

..... also held that they were all joint proprietors of the same business. he rejected the contentions raised in relation to the validity of the action initiated under section 147 of the act. having come to the conclusion, the appellate assistant commissioner observed : '7. ... that the business jointly organised and conducted attracted assessment in their hands ..... the applicant had given his savings to his brothers for the purchase of lorries, although it is also stated that, in addition, they had themselves raised finance on their own for the purchase of the lorries; but it cannot be ruled out that the inference drawn by the income-tax officer is impossible ..... -74 in the proceedings for original assessment, the applicant was treated as an individual and the initiation of proceedings under section 147 of the act by issue of notice under section 148 of the act and the completion of the reassessment proceedings also treated the applicant as an individual and not as representing the association of .....

The Institute of Chartered Accountants of India Vs. D.B. Kulkarni, D.B ...

Court : Karnataka

Reported in : AIR1960Kant252; AIR1960Mys252; [1960]30CompCas575(Kar); ILR1960KAR601

..... final orders to be made by us under the provisions of sub-section (3) of section 21 of the act.(2) the complaint made by the deputy secretary to the government of india was to the effect that the supreme bank of india whose accounts ..... to warrant the expression of the opinion which he expressed at the determination of his audit and that such negligence amounted to misconduct as defined by section 22 of the said act. that finding was forwarded to the council of the institute of chartered accountants which affirmed it. the proceedings have now been referred to us for ..... in belgaum and two branch offices, for the years 1949, 1950 and 1951. on a complaint received from the deputy secretary to the government of india, ministry of finance, in respect of the said audit conducted by the respondent, the disciplinary committee of the council of the institute of chartered accountants of india made an enquiry and .....

State Bank of India Vs. Hegde and Golay Limited

Court : Karnataka

Reported in : ILR1987KAR2364

..... bound to give up his security''a creditor (including a contingent or prospective creditor) has locus standi to present a winding-up petition (1948 act, section 224(1)). the companies acts do not define who is a creditor but it appears from the cases that the following will be regarded as creditors :............(3) a secured ..... shankar hegde) against liabilities aggregating to rs. 219 lacs ; ande) your company should make arrangements for revamping your managerial structure, especially in the areas of finance, management and sales organisation, by inducting professionals at top managerial levels.'the bank also made it clear in para 7 of this letter that :'we hereby state ..... of the respondent-company. i used to have discussion with the designated officers of the company in regard to the security, production, machinery, sales and finance of the respondent-company. i have submitted fortnightly reports of my supervision of the work and the observations made by me in regard to the respondent- .....

Hewlett Packard Financial Services India Private Limited Vs. The State ...

Court : Karnataka

..... the constitution prior to amendment and after amendment to the constitution (sixth amendment) w.e.f. 01.11.1956 and prior to insertion of sub-section (3) of section 5 of the cst act respectively. j.v.gokal and co. pvt. ltd. and devar and co. cases are related to high-seas sales i.e. sale in ..... mentioned agreement is reproduced hereunder:- xxx xxx xxx 16. it is pertinent to note that only after issuance of acceptance certificate, lease acceptance and financing acceptance, master rental and financing agreement (mr and fa) as supplementary agreement to the mla comes into existence. this fact is evident from the definition/interpretation of the expression ..... from the description in the related acceptance certificate, then the appellant has the liberty to amend the schedule so that the description of the equipments and the financed items in the schedule and the acceptance certificate are consistent. thus, it is acceptance certificate which is the ultimate document for the purpose of entering into .....