Court : Punjab and Haryana
Reported in : [1977]110ITR278(P& H)
..... be allowed, the extent to which they may be allowed and deductions which may not be allowed. sections 40 and 40a deal particularly with deductions which may not be allowed. section 40a was introduced into the income-tax act with effect from april 1, 1968, by way of amendment, by the finance act of 1968. section 40a(1) is significant and it enacts that the provisions of this ..... section shall have effect notwithstanding anything to the contrary contained in any other provision of the act relating to the computation of income under .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1997)142CTR(P& H)510; [1998]232ITR179(P& H)
..... insurance, shipping port fees, packing materials, etc.30,49,61668,15,39343,83,5462.export inspecting agencycharges.84,7161,44,33079,9923.bank commission13,03326,24325,1395. section 35b of the act was inserted by the finance act of 1968 with effect from april 1, 1968, to provide for the export markets development allowance in certain cases, it was omitted by the direct tax laws (amendment ..... considered to be a part of manufacturing expenses, that would again not entitle the assessee to claim weighted deduction. explanation 2 below clause (b) of section 35b(1) of the act was substituted by the finance (no. 2) act, 1980, with effect from april 1, 1981. after substitution, explanation 2 reads as under ; 'explanation 2.--for the removal of doubts, it is hereby declared .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 1949CriLJ271
..... where no such court is established under tiny law for the time being in force, such officer as the provincial government may appoint in this behalf.13. section 220, constitution act of 1935 states-that every high court shall be a court of record and shall consist of a chief justice and such other judges as his majesty may ..... when a judge sitting singly exorcises any func- tion on the original or appellate side, he is the high court for the purposes of that function. section 108, government of india act, 1915, en-acts as follows:(1) each high court may, by its own rules, provide as it thinks fit lot the exercise, by one or more judges, or ..... rules of practice for regulating the work of the court; they do not affect the jurisdiction of the single benches or division benches constituted under the provisions of section 108, government of india act, 1915. clause 35, letters patent, also empowers the high court from time to time to make rules for delegating to any .registrar, prothonotary or master .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1949P& H67
..... no such court is established under any law for the time being in force, such officer as the provincial government may appoint in this behalf.14. section 220, constitution act of 1935 states that every high court shall be a court of record and shall consist of a chief justice and such other judges as his majesty ..... practice tot regulating the work of the court; they do not affect the jurisdiction of the single benches ok division benches constituted under the provisions of section 108, government of india act, 1915. clause 35, letters patent, also empowers the high court from time to time to make rules foe delegating to any registrar, prothonotary of ..... dealers, cannaught circus, new delhi. it was alleged in the petition that the said l. hanuman parshad was arrested on 7th june 1948 under section 3, punjab public safety act and that he was being illegally and improperly detained in police custody, within the appellate criminal jurisdiction of this court. it was also contended that the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1949P& H301
..... not strike counsel in the courts below. it was then urged by the respondent's learned counsel that doctrine of frustration goes much beyond section 56, contract act, and in view of the fact that that section is exhaustive, no relief can be granted by courts in india on the basis of that doctrine. as i shall show hereafter, ' ..... that he has paid. the learned counsel for the respondent urged that no such relief could be given under section 65, contract act. it appears to me that section 65, in terms applies to cases that fall within the ambit of section 66, but the principle of it should apply to all cases of frustration. this view is supported by ..... known book on contracts (edition 1946) while dealing with the doctrine, of frustration makes the following remarks:the indian contract act attempted to generalize the doctrine as long ago as 1872. (then he reproduces paragraph 2 of section 56). this is unsatisfactory both in excess and in defect. it purports to lay down a positive rule of law .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1954P& H298
..... in that area, under sub-section (2) of section 15 and under sub-section (1) of section 20 of the aforesaid act for directions being issued to the pay master of north western railway, lahore division, for payment to him of a sum of ..... hearing of the petition number of interesting and difficult questions arose. one of these questions was whether in view of the provisions of sub-section (2) of section 17, payment and wages act, the order of the learned district judge dismissing the petitioner's appeal was open to revision. another question that arose was whether the order ..... 1944, he appiied to the senior subordinate judge of amritsar, who had been appointed by the provincial government, under the provir sions of sub-section (1) of section 15, payment of wages act, to be the authority to hear and decide for the area concerned all claims arising out of deductions from wages etc., of persons employed .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1949]17ITR394(P& H)
..... activities of the assessee. the appeal of the assessee was also dismissed by the appellate tribunal. the assessee thereupon moved the said tribunal under section 66 of the indian income-tax act for stating the case and for referring to this court the question of law mentioned above. the tribunal disallowed the application of the assessee on ..... which the said kartar singh had agreed to pay him was allowed as a legitimate business expenditure. it is true that the assessee had described himself as the financing partners of kartar singh and the legal expenses allowed to him had been incurred after the dissolution of the so-called partnership. the true rural relationship between ..... the assessee and kartar singh, however, was not that of partnership. a money-lender who agrees to finance a business adventure of another on the latters undertaking to pay him a share of the profits in lieu of interest does not become in law a partner .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1949P& H348
..... money-lending activities of the assessee. the appeal of the assessee was also dismissed by the appellate tribunal. the assessee thereupon moved the said tribunal under section 66, income-tax act for stating the case and for referring to this court the question of law mentioned above. the tribunal disallowed the application of the assessee on the ..... which the said kartar singh had agreed to pay him was allowed as a legitimate business expenditure. it is true that the assessee had described himself as the financing partner of kartar singh and the legal expenses allowed to him had been incurred after the dissolution of the so-called partnership. the true rural relationship between ..... the assesses and kartar singh, however, was not that of partnership. a money-lender who agrees to finance a business adventure of another on the tatter's undertaking to pay him a share of the profits in lieu of interest does not become in law a .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1950P& H83; 1950CriLJ590
..... me to have been quite properly applied in that case.14. la the allahabad case the facts were that a number of accused were prosecuted by the police under section 13, gambling act, for gambling in a public thoroughfare. it appears that before the evidence of the witnesses was recorded, the magistrate inspected the spot and found that the nearest ..... such a course. it was contended that the learned additional district magistrate was wrong in holding that he had no power to act under section 249, and that if he felt that he would have discharged the petitioner under section 253, had the trial been under the procedure followed in the trial of warrant cases, there was no bar to his ..... criminal p.c.2. the petitioner is one of fire accused against whom a case is pending under section 161, penal code, section 5 (2)(d), prevention of corruption act, ii [3] of 1947 and section 109, penal code. the other four accused involved in the case are mr. n. n. mitra, who at the time of the alleged offence was .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1953P& H72
..... assessee company for the purposes of excess profits tax, the argument of the assessee was based upon section 12(4), finance (no. 2) act, 1939, which subsection is identical with the proviso to section 2(5) of the indian act. dealing with this section 12(4), lord grene m. r. said:'i should have thought that the objects of that ..... before the tribunal was whether proper notices had been given to the assessee firm.6. the assessee firm then filed four applications under. section 66 (1), income-tax act, read with section 21, excess profits tax act, requiring the tribunal to refer to this court five questions. the tribunal has referred three questions in the following terms: 1. ..... sub-section were manifest. in my view, it was intended, and quite clearly intended, to bring into the net .....
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