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Judgment Search Results Home > Cases Phrase: finance act 2005 section 2 income tax Court: rajasthan Page 95 of about 8,155 results (0.248 seconds)

Feb 15 1961 (HC)

Pali Electricity Company Ltd. Vs. Industrial Tribunal and ors.

Court : Rajasthan

Reported in : (1961)IILLJ240Raj

..... of the company. all that the law requires is that the asset should be available for use even though it may not have been actually put into use. by section 27 of act 101 of 1956 the provision has been amended and clause (a) of sub-para, (1) of para. xvii has been worded as follows:the original cost of fixed assets ..... be observed at the outset that with a view to ensure the efficient working of electrical companies and at the same time to provide against any improper use of their finances, the law has devised certain checks and sefeguards. the tribunal had, therefore, to examine in the light of these provisions of the law whether the return of income and ..... excluding the office allowance mentioned in sub-para. (3) but including purchasing commission, if any, shall be based on a percentage of net profit as defined in section 87(c)(3) of the indian companies act, 1913 (vii of 1913), and shall not exceed-- (a) in respect of the first rs. 6 lakhs of such net profits--10 percent; and(b) .....

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Apr 08 1994 (HC)

Paras and Co. Vs. Commissioner of Income-tax

Court : Rajasthan

Reported in : [1995]211ITR914(Raj)

..... following questions of law arising out of its order dated july 30, 1983, in respect of the assessment years 1972-73 and 1973-74 under section 256(1) of the income-tax act, 1961 :' 1. whether, on the facts and in the circumstances of the case, the appellate tribunal was right in holding that during the ..... that they are separate and distinct businesses, the surrounding circumstances, namely, interlacing or interlocking of management, finance and other incidents of the respective business have to be seen. the finding which has been recorded shows that there was nothing separate and business was carried ..... will have to be decided with reference to the terms of the agreement and all surrounding circumstances, including evidence as to the interlacing or interlocking of management, finance and other incidents of the respective business. the partners may decide to carry on another business and share the profits therein. but in order to consider .....

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Aug 09 2001 (HC)

State of Raj. Vs. Mohan Singh and ors., Etc. Etc.

Court : Rajasthan

Reported in : 2002(4)WLN238

..... area leased out on any terms whatsoever shall be deemed to have been let out temporarily within the meaning of the proviso to the said sub-section of section 15 of the act and no khatedari rights shall accrue or shall be deemed ever to have accrued in any such land leased out as aforesaid.2. in the first ..... if 2008 is accepted, then such occupancy as a tenant at will was not heritable or transferable and even if they acquired tenancy rights under section 15 of the act on commencement of section 15a, the lands in rajasthan canal area were placed at par with the lands of gang canal bhakhra chambal jawai-bandh area and those persons ..... cannot be any dispute or doubt about these propositions. as a result of which such persons could not have been subjected to proceedings under section 91 of the land revenue act or colonisation act as an unauthorised occupants. that is apparent from final directions issued by the division bench whereunder while setting aside the directions of the learned single .....

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Jul 30 1987 (HC)

Smt. Kaushliya Devi and ors. Vs. Assistant Director, Urban Lands and B ...

Court : Rajasthan

Reported in : 1988WLN(UC)69

..... the first question for consideration in this case is whether the notice (anx. 7) has validly been issued to the petitioners by the respondent no. 1. section 15b of the act runs as under:15b. land and building tax escaping assessment--if the assessing authority has reason to believe, that for any reason any land or building has ..... (respondent no. 1) and appeals before the deputy director (respondent no. 2).2. it has been contended by the learned counsel for the petitioners that section 15b of the act permits an assessing authority to re-assess building or land if he has reason to believe that for any reason the land or building has escaped assessment or ..... the assistant director, dated march 20, 1985 (anx. 5) refusing to refund the amount of tax deposited sarlier and his notice (anx. 7) issued under section 15-b of the act. the facts of the case giving rise to this petition may be summarised thus.: the petitioners own suresh bhawan, 803 chopasani road. jodhpur. the assistant director assessed .....

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Jun 21 1991 (HC)

Bhagwat Singh, Himmat, Prahlad and Govind Ram and ors. Vs. State of Ra ...

Court : Rajasthan

Reported in : 1991(1)WLN429

..... by the trial court. only, appellant, chhitariya has been sentenced to one year's r.i. under section 325, ipc, while releasing to her appellants, yadram & ram khileri, after admonition under section 3 of the probation of offenders act. therefore, i do not think that after a lapse of about thirteen years from the date of incident, ..... of sections case no. 52/81) convicted under section 323, ipc, but ordered to be released after admonition under section 3 of the probation of offenders act.4. remaining accused persons were convicted & sentenced as under:chhitaria under section 325, ipc, - one year's ri with afine of rs. 500/- ..... the incident of a free fight, convicted the accused persons who are appellants in these appeals for their individual act.3. each of the accused persons-himmat singh, prahlad & govind ram (appellants in cr. app. no. 245/83 out of sections case no. 51/81) and yadram & ram khilari (appellants in cr. app. no 240/83 out .....

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Feb 01 2008 (HC)

Soma-bscpl, Jv Vs. State of Rajasthan and ors.

Court : Rajasthan

Reported in : RLW2008(2)Raj1736

..... department of mines under the rajasthan minor mineral concession rules, 1956.according to the petitioner, the main controversy is that under the rajasthan vat act, 2003, vide section 77, it has been provided for establishment of check-posts on contract basis. the provision empowers the state government to award contract for collection ..... agreement is 30 months. the date of commencement of the work contract was 06.11.2005 ..... , rajasthan sales tax act, 1994 and rajasthan entry tax act, 1999, respectively.the petitioner was awarded contract by the nhai for construction of 4-way lane in the name of 'rehabilitation and upgradation of bakeria to gogunda section' of the national highway no. 76 and the period fixed under the said work contract .....

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Sep 12 1996 (HC)

Mohan Ram Vs. Board of Revenue for Raj. and ors.

Court : Rajasthan

Reported in : 1996(2)WLN247

..... of justice, the court may grant a temporary injunction and, if necessary, appoint a receiver.5. according to shri beniwal the ingredients enumerated under section 212 of the rajasthan tenancy act are not attracted in the present case. in support of his aforesaid argument he invited my attention towards a decision rendered by a division bench of ..... receiver in respect of the land in question.2. the aforesaid orders have been passed by the abovementioned courts in exercise of its power under section 212 of the rajasthan tenancy act, 1955. thus petitioner's claim opposing appointment of receiver has been negatived by all the courts below.3. learned counsel for the petitioner shri ..... and others (supra) is not applicable to the facts and circumstances of the present case.9. mandatory provisions contained under section 212 of the rajasthan tenancy act, 1955 make it crystal clear that any act and omission of a party in suit which tends to defeat the ends of justice has to be arrested by the courts .....

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Sep 13 2006 (HC)

Chandrabhan and anr. Vs. State of Rajasthan

Court : Rajasthan

Reported in : RLW2007(1)Raj98

..... participatory role in a trial. they are not expected to the tape recorders to record whatever is being stated by the witnesses. section 311 of the code and section 615 of the evidence act confer vast and wide powers on presiding officers of court to elicit all necessary materials by playing an active role in the evidence ..... noticing that independent eyewitnesses at the temple of dayal das maharaj and the power house were deliberately left by the investigating officer, should have exercised power under section 311 cr.p.c.7. per contra learned counsel for the accused who were acquitted, supported the impugned finding of acquittal and urged that the deceased gopi ..... in the matter.14. considering the case zahira habibulla sheikh v. state of gujarat (supra), their lordships of the supreme court in satyajit banerjee v. state of bengal 2005 (1) rcr (criminal) 723, recorded note of caution thus:24. since strong reliance has been placed on the best bakery case (gujarat riots case-supra) it .....

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Jul 06 2001 (HC)

Dharmendra Parth Vs. State of Rajasthan

Court : Rajasthan

Reported in : [2002(93)FLR403]; 2002(1)WLC609

..... . the case of vivek goswami (supra) was on the point that even a person who has already accepted the post of lower division clerk can still ask the government to act under rule 5 to give him appointment on the suitable post befitting his qualification.5. the case of sanjay choudhary v. state of rajasthan and ors. (2), was a case .....

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Nov 08 2001 (HC)

Smt. Nidhi Dalela Vs. Deepak Dalela

Court : Rajasthan

Reported in : AIR2002Raj128; II(2002)DMC182; 2002(1)WLC737

..... only to cut short her marital life but also to force hereto lead a gloomy life with permanent social stigma of her character assassination. alternative plea under section 23 of the hindu marriage act 1955 was also averred by nidhi in the written statement.6. deepak filed his rejoinder on march 27, 1996. thereafter learned family court framed following two issues ..... . if per chance he did talk, he was beaten and manhandled by her. (iii) although nidhi in 1989-90 sought admission in m.a. (economic) p.g. diploma (finance) and evening classes of i.c.w.a. and used go from house daily for attending classes yet she did not take examinations nor did she offer a satisfactory reply ..... 20, 1987.4. on april 6, 1995 deepak filed a petition in the family court jaipur for the dissolution of his marriage with nidhi under section 13 of the hindu marriage act, 1955 (for short the act) on the ground of cruelty. it was averred in the petition thus, --(i) nidhi used to spend most of her time lonely in her .....

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