Judgment Search Results Home > Cases Phrase: general insurance business nationalisation act 1972 section 36 exemptions Sorted by: old Court: allahabad Page 9 of about 154 results (0.083 seconds)

Hukum Singh Vs. State of U.P. and ors.

Court : Allahabad

Reported in : AIR1998All120

..... of cable t. v. operators, the right of speech is mixed up with business and, therefore, they are liable to be taxed under the act. article 19(1)(a) is not violated in such cases.22. in the bank nationalisation case air 1970 sc 564, it was held that the direct operation of the ..... provided by cinemas, if taxescan be levied upon the press, it is notunderstandable why the appellants' activitycannot betaxed................................................ where thefreedom of speech gets intertwined with business, it undergoes a fundamental change and it's exercise has to be balanced against societal interests............................ while there can beno tax on the right to exercise ..... that the entries in the three lists of the 7th schedule are of two distinct categories. in the first category are entries relating to matter of general legislation. the second category consists of entries conferring power of taxation. this scheme obtains in each of the three lists. the various entries in the .....

Bishambhar Nath Agrawal Vs. Kishan Chand and ors.

Court : Allahabad

Reported in : AIR1998All195

..... 57 of the paper book) that he and his brothers bishan chandra and kishan chandra (all plaintiffs in the suit) used to do the work of government theka and business of cement jointly, that all the 3 were partners in the firm which they had started in the year 1964, that they had taken loan about rs. 25,000/- ..... act no. 36 of 1972. furthermore, it is difficult to hold that there will be no need for the defendants to obtain permission to sell required under any law, general or special, before executing the transfer deed in pursuance of the voluntary agreement between the parties on the assumed ground that if a decree is passed by the court in ..... period of three months. section 3(4) of the said ordinance enabled the state government to exempt any urban property from the provisions of the ordinance by special or general order, in case it was to be used for educational, scientific, industrial or commercial purposes or for similar other purposes. this ordinance was replaced by uttar pradesh ceiling .....

Subhra Motel (P.) Ltd. Vs. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (1998)64ITD134(All.)

..... of the act. the facts were that oil & natural gas commission had insured their offshore oil and gas exploration and production with an indian insurance co. for covering the risk the assessee contacted the company in london who were brokers for placement of re-insurance business. after contracting the party concerned the indian company handed over the total ..... literally to mean the passing of an amount from one hand to the other in actuality or it could be by way of any mode of payment as generally understood in any common parlance. for this, we may advert to the intention of the legislature while bringing the provisions of section 43b on the statute. circular ..... rules for refund of tax collected in excess. section 11 of the act provides for exemption of entertainment tax under certain conditions. the state government may by general or special order exempt in public interest any class of audience or spectators from liability to pay tax under the act. the circumstances mentioned are (a) if .....

Vijay Shankar Mishra Vs. State of U.P. and ors.

Court : Allahabad

Reported in : 1999CriLJ521

..... the government advocate, additional government advocate, deputy government advocate and assistant government advocate, the state government is under no obligation to consult even its advocate general much less the chief justice or any of the judges of the high court or to take into consideration, the views of any committee that ..... and shyam co. v. state of haryana : air1985sc1147 ; haji t.m. hassan rawther v. kerala financial corporation : [1988]1scr1079 and fasih chaudhary v. director general doordarshan : air1989sc157 fair play in action without any aversion, malice or affection, favouritism or nepotism was emphasised by the hon'ble supreme court.99. in contractual sphere ..... from the note on the file it transpires that most of state law officers lacked the required ability and complaints have been received. the advocate general was consulted and he suggested and recommended the termination of their services. it was also indicated that complaints had been received against shri vijay shankar .....

Madan Pal Singh Vs. Smt. Pushpa Lata Pandey and ors.

Court : Allahabad

Reported in : AIR1998All372

..... and it is for the tenant to insist on it or to waive it. relying on a decision of the privy counsel in the case of surajmull nargoremull v. triton insurance company ltd. (1925) lr 52 ind app 126: , it was held that if a proceeding before a court is barred by law, a plea to that effect being ..... element of need and the landlord must show the burden being upon him that he genuinely requires the non-residential accommodation for the purpose of starting or continuing his own business. reliance has also been placed on the case of p.b. desai v. c.m. patel : [1974]3scr267 , wherein it has been held that the word 'requires' ..... transfer of property act, determinationof tenancy is not a condition precedent forseeking eviction of a tenant under section 21while it is an essential requirement for institutinga suit under the general law of landlord and tenantgoverned by section 106 of transfer of propertyact. it is in this backdrop that want of noticedetermining the tenancy under section 106 isfatal to a .....

Mathura Zila Sahkari Bank Ltd. Vs. Uppar Shram Ayukta, Agra and Others ...

Court : Allahabad

Reported in : 1999(1)AWC462; [1999(81)FLR658]

..... act is a special statuteand the l.i.c. act, on the otherhand is although speciallegislation vis-a-visnationalisation of life insurance,but it is a general statuteregarding industrial disputesbetween employer and hisworkmen. it was accordingly heldthat settlement arrived at underthe industrial disputes act willprevail over the regulationsframed under ..... arbitration. (1) notwithstanding anything contained in any law for the time being in force, if any dispute relating to the constitution, management or the business of a co-operative society other than a dispute regarding disciplinary action taken against a paid servant of a society arises - (a) ................. (b)............... ..... ) .......... (3) if any question arises whether a dispute referred to the registrar under this section is a dispute relating to the constitution, management or business of a co-operative society, the decision thereon of the registrar shall be final and shall not be called in question in any court.'13. the dispute .....

Monga Metals (P) Ltd. Vs. Assistant Commissioner of Income Tax

Court : Allahabad

Reported in : (2000)67TTJ(All)247

..... against the undisclosed turnover, these investments would not be required, by applying this principle, no additional requirement of working capital is called for to transact the undisclosed business. inter alia it was argued that the credit transactions in steel trade are very common and assessee could have very well managed the affairs of undisclosed transactions, ..... to rs. 3,42,357. the assessee in its reply dated nil has raised objections that the reference was not made validly.most of the objections are general in nature. the procurement of material at cheaper rate is not substantiated. the main object of the assessee is for allowance of self-supervision charges for ..... is concerned we would like to consider relevant provisions as contained in section 132 and are as under :'132. search and seizure.-(1) where the director general or director or the chief commissioner or commissioner or any such assistant director or assistant commissioner as may be empowered in this behalf by the board, in .....

Monga Metals (P) Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Allahabad

..... same : the contents and nature of document no. lp 5 found at the residence of mr. m. hada and considered by the ao as belonging to the assessee business i.e. the document no. lp 5 copy of which has been furnished by the revenue reads as under :----------------------------------------------------------------------- page particulars amount page particulars amount no. rs. no ..... ltd. vs. cit (1954) 26 itr 775 (sc) to the effect that "as regards the second contention we are in entire agreement with the learned solicitor general when he says that the ito is not fettered by the technical rules of evidence and pleadings and that he is entitled to act on material which may not ..... to rs. 3,42,357. the assessee in its reply dated nil has raised objections that the reference was not made validly. most of the objections are general in nature. the procurement of material at cheaper rate is not substantiated. the main object of the assessee is for allowance of self-supervision charges for construction of .....

Verma Roadways Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2000)75ITD183(All.)

..... be kept in the shape of cash particularly when the bye-laws of the society provided that the cash above rs. 1,000 shall be deposited in a nationalised bank. the story of dispute amongst members of the society is also not believable.144. likewise, the story set out in the application of shri krishna gopal ..... no. 12 has been deleted and later part of ground no. 25 has also been deleted.8. the assessee-appellant, a registered partnership firm, was engaged in the business of transportation of goods. it has various branches spread all over the country. the head office of the assessee-firm was situated at 133/225 transport nagar, kanpur. ..... the indian income-tax act, 1922 (11 of 1922), or this act (hereinafter in this section referred to as the undisclosed income or property), (a) the director general or director or the chief commissioner or commissioner, as the case may be, may authorise any joint director, joint commissioner, assistant director or deputy director, assistant commissioner or .....

Jagdish Prasad Vs. Passenger Tax Officer and anr.

Court : Allahabad

Reported in : AIR2000All205

..... 2.50 per kilometer. the agreement contained a clause 'providing, operating and maintaining in good condition 48/50 seaters delux bus . . ......... including payment of all taxes, insurance, cost of all fuel lubricants, spare for smooth running and all wages and other payment for operating and maintenance crew as per direction and instructions of corporation ..........' the passenger ..... the adhiniyam). in paragraph 11 of the writ petition it is alleged that if a vehicle is run by a person exclusively in connection with his trade or business without any hire or reward from the passengers, the incidence of taxation under the adhiniyam would not be attracted. in paragraph 13 of the writ petition it ..... section 2(29) of m.v. act as it contains a clause 'and includes any omnibus when used as a contract carriage'. the word 'include' is generally used in interpretation clauses in order to enlarge the meaning of word or phrases occurring in the body of statute and when it is so used those words or .....