Court : Jammu and Kashmir
Reported in : [1974]96ITR568(J& K)
..... the light of several decisions of the courts on which he has relied, it would be clear that the assessee was entitled to a deduction under section 28 read with section 37 of the act. it was also contended that the nature of business was such that the assessee had to keep his business going on, had to advance money to ..... section 10(1) are what are understood to be such under ordinary commercial principles.6. in another decision of the supreme court in the case of commissioner of income-tax v. basumal jagat narain, [1960] 38 i.t.r. 447 (punj.), which was a case where the assessee was a distributer and as an exhibitor of films he financed ..... relevant here to quote a passage from iyengar's income tax commentary, 6th edition, volume 1, page 911, which runs as follows:'specific section v. residuary section.--section 36(1)(vii) vis-a-vis section 37(1). both section 36(1)(vii) andsection 37(1) cover losses incurred in business. the claim under either head would only be maintainable if the loss is .....
Tag this Judgment!Court : Jammu and Kashmir
..... offeror. the reason for this rule is difficulty of proving an un-communicated decision to accept that devil himself knows not the intent of a man. section 3 of the contract act expressly provides that acceptance has to be communicated and it is obligatory. in that regard reliance may be placed on the judgments of honble the supreme court ..... as the employees of the nationalized banks are concerned, except for the matter of grant of pension which is covered by the regulations framed in terms of section 19 of the 1970 act, other terms and conditions of their service are not statutory in nature. but the state bank of india as also the nationalized banks are states within ..... 1955. by virtue of provisions under section 43(1) of 1955 act the central board of the state bank of india then made state bank of india officers service rules. referring to para 47, mr. gupta has argued that vrs framed by state bank of india and patiala is traceable to ministry of finances circular dated 22.05.2000 which was .....
Tag this Judgment!Court : Jammu and Kashmir
Reported in : 2008(3)JKJ319
..... habeas corpus petition, the petitioner seeks quashment of detention order no. 04 of 2008 dated 17,05,2008 passed by district magistrate, rajouri under section 8 of the j&k; public safety act, 1978.2. the grounds of detention reveal that the petitioner remained associated with the local terrorists of hm outfit known with code name jannisar and hm ..... public at large in j&k; state and in india. the petitioner being an overground worker of hm terrorist, was found involved in aiding and abetting terrorism by financing and providing food and shelter to the militants. the detention order reveals that in the month of july and september, 2007 terrorist of hm outfit code name jannisar ..... the transaction of hawala money to boost the militancy related activities.3. the detention order also reveals that the petitioner was arrested in case fir no. 17/2008 under sections 121/122/120-b/212/216 rpc and 3/eao of police station, kandi and pair of action shoe, no. 7,10 hand phones (nokia), one shirt, .....
Tag this Judgment!Court : Jammu and Kashmir
Reported in : AIR1980J& K57
..... be an emphatic 'no'. a returned candidate may delay the filing of the written statement and no premium can be put on such delay for the purpose of section 86(4) of the act. thus, the application is beyond the presecribed period and not maintainable.10. the reliance placed by mr. l. k. sharma on air 1958 raj 307 in support ..... the facts stated in my application are true to my knowledge'. 4. mr. l. k. sharma learned counsel for the petitioner-applicant submits that under section 86 sub-section (4) of the representation of the people act, 1951, the applicant, who is a defeated candidate has the statutory right to be joined as a respondent. it is argued that subject to the ..... dass thakur, the defeated candidate, who has been the judge of this hon'ble court and who has also held a portfolio of justice since 1975 and continued to hold finance now is not only pulling the chain behind the scene, but is the real stage manager and only wants to keep his identity concealed.' 3. the affidavit which has .....
Tag this Judgment!Court : Jammu and Kashmir
Reported in : AIR2007J& K68,2008(3)JKJ46
..... denying his status as his landlord, submits the plaintiff. it is urged by him that use of word 'shall' in section 12(4) of the jammu and kashmir houses and shops rent control act indicates the provision to be mandatory. respondent-plaintiff additionally submits that the revision petitions had been filed by the petitioner-defendant to ..... controller, jammu. this material, according to the respondent was sufficient enough for the trial court to pass an order under section 12(4) of the jammu and kashmir houses and shops rent control act.5. after having executed rent deed in his favour, the petitioner-tenant was estopped from leading any parole evidence to disprove ..... filed by respondent rajesh kohli against the petitioner-tenant, learned sub-ordinate judge, jammu, the trial court passed an order under section 12(4) of the jammu and kashmir houses and shops rent control act, 1966 directing the petitioner-defendant to deposit the arrears of rent of the shop from january, 2007 onwards as also the .....
Tag this Judgment!Court : Jammu and Kashmir
Reported in : AIR1989J& K18
..... no. 626 of 1986 which has been allowed to be adopted in all other writ petitions it has been submitted that the provisions of section 31-a of the act were incorporated with object to provide adequate safeguards to financiers who were a class in themselves and which did not make any discrimination. the provisions ..... on behalf of the banks, it is submitted that the writ petitions being misconceived were liable to be dismissed and that the provisions of section 31-a of the act are intra vires of the constitution. no unfettered powers to withhold the no objection certificate or getting the vehicle transferred to its name had been ..... banks, etc., are reluctant to finance the purchase of vehicles.this clause provides for the endorsement of hire-purchase or hypothecation agreements on certificates of registration. cancellation of such endorsement and transfer of vehicles held under such agreements' :-- s.o.r.clause 16. section 31- a of the act contains special provisions regarding motor vehicles .....
Tag this Judgment!Court : Jammu and Kashmir
Reported in : AIR1998J& K60
..... the 'streets' thereby creating nuisance for the public. in a situation like this, it is necessary for the committee to step in and exercise its powers under section 17(4) of the act. the committee exercises regulatory control and is responsible for the repair and upkeep of the 'public street'. the verandah in dispute is a 'street'. it has ..... municipality to let out portions of a public highway for putting up stalls for carrying on business this could not be done by framing any bye-laws. section 129 of the act which provides for framing bye-laws does not contain any clause specifically empowering the municipality to frame bye-laws about letting out parts of public highways of ..... ed 27 : 348 us 26, expressed a view that the concept of the public welfare is broad and inclusive. the same court in village of belle terre v. bruce borass, (1978) 39 law ed 2d 797 : 416 us 1 and again in agins v. city of tiburaon, (1980) 447 (us) 255, expressed similar views. the regulations which prohibited .....
Tag this Judgment!Court : Jammu and Kashmir
Reported in : 1988CriLJ582
..... agents ordinance, svt. 2005, and one of the grounds of challenge was that there was no legislative competence in his highness to issue an ordinance under section 5 of the constitution act, after the execution of the instrument of accession, surrendering powers regarding defence, communication and external affairs to the government of india and that the ordinance ..... no. 25/3/60-avd (i) and (ii) dated 1-4-1964, authorised the spe to investigate offences punishable under the state p.c. act as well as under sections 161 and 165, rfc besides other specified offences detailed in the notification, in jammu & kashmir. the notifications had been issued consequent upon the consent of ..... different, arose in jagjit singh v. state of punjab ilr (1978) 2 punj & har 335. in that case charges of corruption were levelled against certain state public servants and they were sought to be prosecuted under section 5(2) of the p.c. act, 1947 (central act). the core of the argument raised on behalf of the accused .....
Tag this Judgment!Court : Jammu and Kashmir
..... of environment and forests, wildlife division has been recorded to be subject to the existing directive of the hon ble supreme court and provisions of forest (conservative) act, 1980, same position is further supported by the reply as filed by respondent nos. 2,3,5,8 and 10 wherein at para no. 14, it ..... eia notification dated 24th september, 2006 subject to strict compliance of 21 specific conditions and 25 general conditions incorporated therein which include clearance under the wildlife (protection) act, 1972 from the national board for wildlife. specific condition no. ii reads as under: ii. environmental clearance is subject to final order of the hon ble ..... no. 9-chairman shri mata vaishno devi shrine board to prevent him from alienating the land in violation to the provisions of shri mata vaishno devi shrine board act 1988.3. national mineral development corporation (nmdc) limited- respondent no. 7 in wppil no. 03/2012, a central public sector enterprises, established in the year .....
Tag this Judgment!Court : Jammu and Kashmir
..... of environment and forests, wildlife division has been recorded to be subject to the existing directive of the hon ble supreme court and provisions of forest (conservative) act, 1980, same position is further supported by the reply as filed by respondent nos. 2,3,5,8 and 10 wherein at para no. 14, it ..... eia notification dated 24th september, 2006 subject to strict compliance of 21 specific conditions and 25 general conditions incorporated therein which include clearance under the wildlife (protection) act, 1972 from the national board for wildlife. specific condition no. ii reads as under: ii. environmental clearance is subject to final order of the hon ble ..... no. 9-chairman shri mata vaishno devi shrine board to prevent him from alienating the land in violation to the provisions of shri mata vaishno devi shrine board act 1988.3. national mineral development corporation (nmdc) limited- respondent no. 7 in wppil no. 03/2012, a central public sector enterprises, established in the year .....
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