Court : Allahabad
Reported in : 1992CriLJ1639
..... . secondly that the recovery was illegal; and then that samples were not kept in separate sealed cover and also that there was non-compliance of provisions of section 42 of n.d.p.s. act.4. for the first assertion, the learned counsel tried to read the recovery memo to suggest that according to it the smack was given to the s ..... article recovered from the petitioner was a narcotic.8. for this submission reliance was placed by the petitioner on the standing order issued by the government of india, ministry of finance on 13-6-1989 which provides for the taking of samples for analysis.9. according to these instructions the samples should be drawn on the spot and should not be ..... petitioner, the recovery was found to be illegal on the ground that it had been made from the house and was, therefore, subject to the requirements of section 43 of n.d.p.s. act.22. at this stage when the matter of only bail is being considered, such submissions have to be seen only for the purposes of seeing whether there .....
Tag this Judgment!Court : Allahabad
Reported in : (1997)140CTR(All)394; [1997]223ITR705(All); [1997]93TAXMAN36(All)
..... on february 27, 1969, for the assessment years 1961-62 and 1962-63, disclosing the same income which was shown in the original returns. the finance act, 1968, amended section 271(1)(c) with effect from april 1, 1968. it, inter alia, changed the measure of the penalty. the penalty after amendment was dependent upon the ..... penalties made by the appellate assistant commissioner under section 271(1)(c) of the income-tax act, 1961?'2. the reference relates to the assessment years 1966-67, 1968-69, 1969-70 and 1973-74. for these years, the assessee ..... 1. at the instance of the assessee, the income-tax appellate tribunal referred to this court the following question under section 256(1) of the income-tax act, 1961 (for short, 'the act, 1961'), for its opinion : 'whether, on the facts and circumstances of the case, the appellate tribunal was justified in law in confirming the enhancement of .....
Tag this Judgment!Court : Allahabad
Reported in : (2003)185CTR(All)340
..... from asst. yr. 1957-58 to 1971-72 it was one of the conditions for claiming exemption under section 5(1)(iv) that the house should be exclusively used by the assessee for residential purpose. this condition was abrogated from 1972-73 by finance act, 1971. however, this will only mean that after 1972 even if the assessee lets out his house on ..... filed by the department.4. the short question in this case is whether a cinema building can be treated to be a house for the purpose of section 5(1)(iv) of the wt act. section 5(1)(iv) at the relevant time stated that the following asset shall not be included in the net wealth of the assessee,'one house or part ..... :'whether on the facts and in the circumstances of the case, the tribunal was right in law in holding that the assessee is entitled to exemption under section 5(1)(iv) of the wt act in respect of cinema building owned by the firm ?'3. the assessee is a firm and the relevant assessment years are 1974-75 to 1977-78. the .....
Tag this Judgment!Court : Allahabad
Reported in : (1997)140CTR(All)476; [1997]225ITR1002(All)
..... 28. under the existing provisions of section 80hhc of the income-tax act, exporters are allowed 100 per cent. deduction in respect of the profits derived from export of goods or ..... is to be adopted. the purpose of engrafting the section for such deduction is to encourage the earning of convertible foreign exchange. the same would be apparent from circular no. 572 (see [1990] 186 itr 81), dated 5rd august, 1990, containing explanatory notes in respect of the finance act, 1990, paragraph 28 whereof reads as follows :' ..... bar and the bench have not been able to lay our hands on any authority answering the question raised herein.2. section 80hhc(1) of the income-tax act (hereinafter referred to as 'the act'), entitles an assessee resident in india, engaged in the business of export of specified goods or merchandise, to a deduction .....
Tag this Judgment!Court : Allahabad
Reported in : 2004(3)AWC2798
..... labour, where it is employed through the agency or contractor, although in reality such employment is directly under the principal employer, and the effect of notification under section 10(2) of the act of 1970. in the municipal corporation of greater mumbai v. k. v. shramik sangh and ors., (2002) 4 scc 609, relying upon steel authority of ..... district varanasi in 1994 was for laying down p.s.s. pipeline in the pattern of constructions and design service in the city of varanasi under a scheme financed by world bank. the work is not executed by the contractors. the unit engages piece rate workers (p.r.w.), who arrange necessary labour and manage and ..... all the previous decisions explained the nature of right of contract employees in various contingencies such as, where there exists a notification issued under section 10(2) of the c.l.r.a. act, 1970, prohibiting the employment of contract labour in a particular labour and where there is no such prohibition. the constitutional bench also explained .....
Tag this Judgment!Court : Allahabad
Reported in : 1998ACJ721; AIR1998All1; (1997)2UPLBEC1344
..... one or more insurance policies providing for contracts of insurance whereby he is insured against liability to give relief under sub-section (1) of section 3.20. under section 5 of the 1991 act, whenever it comes to the notice of the collector that an accident has occurred at any place within his jurisdiction ..... specified, by notification, by the central government.'12. the above definition borrows from the words 'hazardous substance' in the environment (protection) act, 1986.13. section 2(e) of the environment (protection) act, 1986 has defined 'hazardous substance' as follows :' 'hazardous substance' means any substance or preparation which, by reasons of its chemical or ..... properties or handling, is liable to cause harm to human beings, other living creatures, plants, microorganism, property or the environment.'14. section 3 of the public liability insurance act, 1991 states :'3. liability to give relief in certain cases on principle of no fault-- (1) where death or injury to any .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1935All495
..... officer represent income, profits or gains? 2. if so, did that sum represent a receipt arising from business within the meaning of clause (vii) of sub-section (3) of section 4, income-tax act, 1922, and consequently excluded from the exemption conferred by that clause?2. it appears that one kanhaiya lal jaju was a party to an appeal pending in the ..... his adversary the assessee would be entitled to repayment of the sums advanced by him and also to the sum of rs. 21,000 referred to above.3. the assessee financed the litigation, and kanhaiya lal won his appeal. apparently kanhaiya lal was not willing to pay the sum of rs. 21,000 in addition to the sums actually advanced. ..... from securities, is in most asses hardly more than an element in the process of production.5. their lordships also referred to the phrase 'business carried on by him' in section 10. in the end they held the payment to messrs. shaw, wallace & co. as no more than a solatium. we are clearly of opinion that the observations of .....
Tag this Judgment!Court : Allahabad
Reported in : 2001(4)AWC2880; [2001(91)FLR568]; (2001)3UPLBEC2297
..... hearing, the tribunal gave its award dated 30.4.1990 accepting the claim of the employees and their unions. but in view of the provisions of section 17 of the act, the matter regarding fixation of salaries was left for decision by the central government through its equation committee. the dispute thereafter came up for consideration ..... before the equation committee which submitted its recommendation dated 16.1.1991 to the central government. ultimately, the finance ministry informed vide letter dated 22.1.1991 ..... evidence, oral and documentary, in support of their cases.5. the respondent no. 1, after considering the material on record allowed the application under section 33c (2) of the act by its judgment and order dated 23.12.1997 and directed the petitioner to make the payment of a sum of rs. 66,137.65 to .....
Tag this Judgment!Court : Allahabad
Reported in : [1935]3ITR177(All)
..... income, profits or gains ?(2) if so, did that sum represent a receipt arising from business within the meaning of clause (vii) of sub-section (3) of section 4 of the indian income tax act, 1922, and consequently excluded from the exemption conferred by that clause ?it appears that one kanhaiyalal jaju was a party to an appeal pending in the ..... his adversary, the assessee would be entitled to repayment of the sums advanced by him and also to the sum of rs. 21,000 referred to above.the assessee financed the litigation, and kanhaiyalal won his appeal. apparently kanhaiyalal was not willing to pay the sum of rs. 21,000 in addition to the sums actually advanced. eventually ..... from securities, is in most cases hardly more than a element to the process of production.their lordships also referred to the phrase 'business carried on by him' in section 10. in the end they held the payment to messrs. shaw wallace and company as no more than a solatium. we are clearly of opinion that the observations of .....
Tag this Judgment!Court : Allahabad
Reported in : 2009(3)AWC3096
..... sections 147, 148, 149, 307, 332, 353, 188, 323, 504 and 506, i.p.c. read with section 7 criminal law amendment act which was registered as case crime no. 414a/09 in the police station, banpur.7. it is urged by the ..... .r. lodged by the villagers.13. the duty of the police officer is to protect the public and not indulge in 'rahjani', dacoity or for extracting money or any other act against law. from the above there appears to be no reason for the villagers to have intervened in the matter. the injured from gun shots alleged to be fired by ..... mob gathered at the police station and f.i.r. was lodged at about 12.30 in the night of 29.3.09 as case crime no. 414/09 under section 307, i.p.c. against the petitioner and two constables.6. the petitioners also lodged f.i.r. against 37 named and 150 unnamed persons under .....
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