Judgment Search Results Home > Cases Phrase: finance act 1970 section 16 amendment of section 80mm Sorted by: old Court: karnataka Page 11 of about 2,707 results (0.582 seconds)

Commissioner of Wealth-tax, Mysore Vs. V.C. Ramachandran

Court : Karnataka

Reported in : ILR1966KAR270; [1966]60ITR103(KAR); [1966]60ITR103(Karn); (1966)1MysLJ455

..... on the officers subordinate to the central board of revenue. that apart, that circular shows how the highest authority dealing with wealth-tax has understood the scope of section 7 of the 'act'. this is what the circular says : 'the value of lands and buildings should be estimated with due regard to the nature, size and locality of the ..... was taken by the former high court of mysore in rajasekhara v. chairmen, city improvement trust board, mysore city. therein, the court laid down that section 23 of the land acquisition act, 1894, requires that the first thing to be taken into account in determining compensation is the market value of the property at the time of the notification ..... of the case to the high court. in compliance with the said order of the high court, we submit the following two questions of law under section 27(3) of the wealth-tax act along with the agreed statement of the case : '(i) whether, on the facts and in the circumstances of the case, the tribunal was justified .....

C.M. Jaffar Khan Vs. Commissioner of Income-tax, Mysore

Court : Karnataka

Reported in : [1966]62ITR199(KAR); [1966]62ITR199(Karn); (1966)1MysLJ672

..... before the appointed day, been assessed under the state law.' 4. in view of the provisions of the finance act, 1950, the assessee's income for the year in question would have been assessable under the indian income-tax act, 1922. but to avoid double taxation in respect of certain periods, an exception is provided under clause 5 ..... to the questions referred are : (1) on the facts and in the circumstances of the case, the refund granted by the income-tax officer under section 48 of the mysore income-tax act amounted to an assessment; and (2) the interpretation placed by the appellate tribunal on the words 'such income, profits and gains' in clause 5 ..... 5 in part b states (taxation concessions) order, 1950, to be hereinafter referred to as the 'order', the assessee could not be reassessed under section 34 of the indian income-tax act. aggrieved by the order of the appellate assistant commissioner, the department went up in appeal to the income-tax appellate tribunal, madras bench. that .....

Suryanarayana (H.) Vs. Hindustan Machine Tools Ltd. (by Managing Direc ...

Court : Karnataka

Reported in : [1966(12)FLR413]; (1967)ILLJ49Kant; (1966)1MysLJ465

..... the company. they were : (i) president of india, (ii) secretary, ministry of production, (iii) joint secretary, ministry of production, (iv) joint secretary, ministry of finance, (v) deputy secretary, ministry of production, (vi) under secretary, ministry of production, and (vii) oerlikon machine tools works, buchrle & co., zurich (switzerland). 2. ..... registered office. bangalore-31, india. telephone : 25134 telegrams : 'hindtools.' no. cep/pera/g5. date : 16 - 9 - 1965. h. suryanarayana, superintendent,projects section, hmtl. dear sir, we are pleased to informed you that you have been permanently transferred to the hindustan machine tools, ltd., kalamassery, with immediate effect on the following ..... , shall be, so far as practicable, in conformity with such model.' 32. section 4 of that lays down the conditions for certification of standing orders. that section says : 'standing orders shall be certifiable under this act if - (a) provision is made therein for every matter set out in the .....

The Printers (Mysore) Private Ltd. Vs. the Union of India and ors.

Court : Karnataka

Reported in : AIR1966Kant237; AIR1966Mys237; (1966)1MysLJ598

..... support of his prayer for a certificate under article 133(1)(c). his main contention was that in view of the provisions contained in the press and registration of books act, it has to be held that the newspapers in question are new newspapers. this contention, we had closely examined in the writ petition and found to be without merit. ..... newspaper. this court found no support for that contention from the provisions of the press and registration books act. it opined that the right to publish a newspaper under a particular name is property just as any other property and that right is subject to the ordinary law ..... in chittoor but they are now published from bangalore. in the writ petition it was contended that in view of the provisions of the press and registration of books act, the place of publication of a newspaper cannot be changes and if so changed the newspaper published from the new centre would have to be considered as a new .....

Maimunnisa Begum Vs. Deputy Commissioner, Bangalore and ors.

Court : Karnataka

Reported in : AIR1967Kant107; AIR1967Mys107; (1966)1MysLJ694

..... receiving intimation of the vacancy, the state government passed an order on may 6, 1965, in pursuance of the proviso to sub-section (2) of section 8 of the mysore rent control act, 1961 (hereinafter called the 'act') directing that the premises in question be allotted in favour of sri a.r. naizamuddin, deputy commissioner of police (respondent no. ..... allotment in favour of respondent no, 3 and directed the landlady to deliver possession of the allotted premises to the allottee on june 5, 1985 under section 10 of the act.3. in the appeal before the deputy commissioner, the correctness of these two conclusions on facts was challenged by petitioner; but on an exhaustive discussion ..... of article 19(1)(f) of the constitution.5. so the only other question that remains for the consideration is as regards the validity of section 5 of the act. the learned government pleader drew our attention to paragraph 25 of the petitioner's affidavit wherein the contention has been raised in the following terms:' .....

Visalakshi Vs. Income-tax Officer, City Circle Ii, Bangalore and ors.

Court : Karnataka

Reported in : [1968]67ITR150(KAR); [1968]67ITR150(Karn)

..... there individual income of the dpeositor. the expression 'residual 'income' has, as stated in the explanation to section 4(3) of the act, the same meaning as that given to it by section 2(8) of the finance act, 1963. that sub-section defines the expression 'residual income' as the amount of the total income from which the amount of the ..... for its payment should be preceded by an assessment. so understood, he becomes a person by whom it is payable when the finance act charges it, and we fell disposed to read the section in that way without feeling hampered by a technical or other meaning which any expression occurring in it may have received in another ..... deposited or a certain proportion of his residual in come. the expression 'residual income' was defined by section 2 of the finance act, 1963 (act no. xiii of 1963). 3. we are not concerned with the other parts of section 4, such as, sub-sections (4) and (5) which were applicable to employees and persons liable to pay advance tax, since .....

Shambu Reddy Vs. Ghalamma

Court : Karnataka

Reported in : AIR1966Mys311; 1966CriLJ1291; ILR1966KAR518; (1966)1MysLJ639

..... devi malviya, : air1959all767 and state v. mt. anwarbi air 1953 nag 133.(7) before the 2nd para was added to the first proviso following sub-section (3) of section 488, cr.p.c. by the act ix of 1949, the judicial opinion in india was more or less similar to what has been stated above.see the decisions in mt. nooran v ..... , has, in air 1958 j and k 47, held as follows:'it is well settled that a proviso to the section is in the nature of an exception to the general provisions continued in the section. the proviso added by act 9 of 1949 runs as follows: 'if a husband has contracted marriage with another wife or keeps a mistress, it ..... paragraph of the first proviso following sub-section (3) of section 488 cr.p.c. was added by section 2 of the criminal procedure code (amendment act). 1949, i.e., act ix of 1949. this act itself was repealed by the repealing and amendment act xlviii of 1952 but the provisions of section 4 of this act make it clear that although the act of 1949 has been repealed, the .....

City Tobacco Mart Vs. Commissioner of Income-tax, Mysore

Court : Karnataka

Reported in : [1967]64ITR478(KAR); [1967]64ITR478(Karn); (1967)2MysLJ19

..... of the working partners, there could always have been a possibility of a person not enjoying the confidence of the financing partners centering the partnership to the real or at least apprehended prejudice of the financing partners. section 31 itself says that the ban against the introduction of partners without the consent of all is subject to a ..... years 1952-53 and 1953-54, the claim was made by the concern called by city tobacco mart, that it was a partnership entitled to registration under section 26a of the indian income-tax act, 1922. according to the case, the partnership which was constituted by a written instrument was to consist of five partners, namely : (1) h. ..... a partnership are not liberty to define their mutual rights and obligations in the way they like.' that is exactly what the law itself states in section 20 of the partnership act, according to which it is open to partners by contract between themselves either to extend or restrict the implied authority of any partner. 12. .....

C. Venkata Reddy and anr. Vs. Income-tax Officer, (Central)-i and ors.

Court : Karnataka

..... s. 37 of the 1922 act were re-enacted as s. 131 of the new act and the provisions of section 37(2) of the 1922 act were re-enacted in section 132 of the present act. there is not much difference between the old section and the new one. a further amendment of section 132 took place pursuant to the finance act of 1964. it was later amended ..... once again by ordinance no. 1 of 1965 which came into force on 6-1-1965 which was replaced by central act no. 1 of ..... 1965 which came into force on 15-3-1965. the act also made certain further changes in the section. the section as it .....

C. Venkata Reddy and anr. Vs. Income-tax Officer (Central) I, Banglore ...

Court : Karnataka

Reported in : [1967]66ITR212(KAR); [1967]66ITR212(Karn)

..... provisions of sub-sections (1) and (3) of section 37 of the 1922 act were re-enacted as section 131 of the new act and the provisions of section 37(2) of the 1922 act were re-enacted in section 132 of the present act. there is not much difference between the old section and the new one. a further amendment of section 132 took place pursuant to the finance act of 1964 ..... . it was later amended once again by ordinance no. 1 of 1965, which came into force on january 6, 1965, which was replaced by central act no. i of 1965, which came into force on march 15, 1965. the act also made certain further changes in the section. the section as it now .....