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Dec 31 1982 (TRI)

income-tax Officer Vs. Smt. N. Muthammal

Court: Income Tax Appellate Tribunal ITAT Madras

Decided on: Dec-31-1982

Reported in: (1983)6ITD136(Mad.)

..... that the income accrued to the beneficiaries escaped assessment under section 64 l vi he included such income after overruling the objection of the assessee that section 64 l vi was .....

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Dec 31 1982 (HC)

Commissioner of Income-tax, Andhra Pradesh Vs. Anantharam Veerasingaia ...

Court: Andhra Pradesh

Decided on: Dec-31-1982

Reported in: [1983]142ITR755(AP)

..... exercise his discretion and determine having regard to the facts and circumstances of the case including the conduct of the assessee whether penalty should be levied and if so in what ..... of advance tax in this connection it has referred to the relevant facts and circumstances including the fact that for the assessment year 1958 59 the assessee s income was assessed .....

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Dec 31 1982 (HC)

Menta Narasimhaswamy and Company Vs. the State of Andhra Pradesh

Court: Andhra Pradesh

Decided on: Dec-31-1982

Reported in: [1983]54STC6(AP)

..... the paddy purchased and consumed in the state provided that the turnover of paddy is included in his total turnover and tax paid by him thereon at the rate of five .....

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Dec 31 1982 (HC)

Polavarapu Somarajyam and ors. Vs. Andhra Pradesh Road Transport Corpo ...

Court: Andhra Pradesh

Decided on: Dec-31-1982

Reported in: AIR1983AP407

..... clear that the word compensation is a more comprehensive term and the claim for compensation includes a claims for damages and hence the petitioner could have put forward their suit claim ..... action shall be brought and the amount so recovered after deducting all costs and expenses including the costs not recovered from the defendant shall be divided amongst the beforementioned parties or .....

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Dec 31 1982 (HC)

Naranbhai Sadabhai Parmar and ors. Vs. Barot Nandlal Khodidas and anr.

Court: Gujarat

Decided on: Dec-31-1982

Reported in: (1983)1GLR522

..... satisfied that the proceedings starting with section 238 of the code including any discharge or framing of charges under section 239 or ..... not to record any evidence and hold any inquiry the proceedings including framing of the charge and discharge of the accused amounts ..... that the proceedings starting with section 238 of the code including any discharge or framing of charges under section 239 or .....

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Dec 31 1982 (HC)

Rameshbhai Amritlal Chhatral Vs. State and ors.

Court: Gujarat

Decided on: Dec-31-1982

Reported in: (1983)1GLR531

..... the judgment as under the word appears used in section 436 is wide enough to include voluntary appearance there is nothing in section 436 either to exclude voluntary appearance or to ..... stage of proceeding because the word proceeding used in section 436 is wide enough to include the proceedings other than the judicial proceedings is misplaced for the simple reason that even .....

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Dec 31 1982 (TRI)

B. Nagisetty/P. Madduletaiah Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Dec-31-1982

Reported in: (1983)5ITD82(Hyd.)

..... section 11 2 of the income tax act 1961 allows certain income to be not included in the total income of the previous year subject to certain conditions being satisfied one .....

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Dec 30 1982 (TRI)

Yenpeyees Rubber (P.) Ltd. Vs. First Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Decided on: Dec-30-1982

Reported in: (1983)5ITD605(Mad.)

..... opening with identical words where the gross total income of the assessee includes income and pointed out that on a plain reading of those ..... deduction to a percentage of the net income from the business included in the total income being the actual component part of the ..... that nature derived or received by the assessee and which is included in the gross total income the emphasis here is on income .....

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Dec 30 1982 (TRI)

Liberty Cinema Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Dec-30-1982

Reported in: (1983)4ITD618(Kol.)

..... counsel for the assessee has filed a paper book containing 48 pages the paper book included 3 extract of entry passed in journal in respect of liability under section 37 of ..... nandlal jalan was appearing separately but the liability created for rs 41 967 63 was included in the total outstanding liabilities which was appearing in the balance sheet the assessee is .....

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Dec 30 1982 (HC)

Fatechand and Sons Vs. the Commercial Tax Officer, V Circle, Hyderabad

Court: Andhra Pradesh

Decided on: Dec-30-1982

Reported in: [1983]54STC166(AP)

..... in a rupee of is turnover if this was the only provision then all goods including the cotton fabrics and pillow cases would have been exigible to tax irrespective of whether .....

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