Court : Madhya Pradesh
Reported in : [1984]147ITR529(MP)
..... executing a new deed amounted to a change in the constitution of the original firm as contemplated by section 187(2) of the income-tax act, 1961, and the income-tax officer was right in clubbing the income for both the periods in framing this assessment ?'answer: the tribunal was correct in law in holding that the new partnership amounted ..... to a change in the constitution of the original firm as contemplated by section 187(2) of the income-tax act, 1961, and that the income-tax officer was right in clubbing the income for both the periods in framing assessment.misc. civil case no. 209 of 1980.23. the assessee firm consisted originally of ..... tribunal was justified in law in holding that there was a change in the constitution of the firm within the meaning of section 187(2) of the income-tax act, 1961, and, thereby directing the making of one assessment for the entire accounting period ?'answer: the tribunal was justified in law in holding that there was a .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2004)187CTR(MP)20; [2004]265ITR1(MP)
..... lakhs was allowable as deduction under section 36(1)(vii) of the income-tax act, 1961 from the income of the assessment year 1994-95 ?' support of this appeal it is submitted by mr. rohit arya, learned senior counsel for the revenue, that the tribunal has grossly erred ..... law :'(a) whether the tribunal was justified in deleting the addition of rs. 91,748 made by the assessing officer invoking the provisions of section 94(2) of the income-tax act, 1961 ? (b) whether the tribunal was justified in holding that the assessee was entitled to the benefit of the provisions of section 94(3)(b) of the ..... income-tax act, 1961, in respect of the dividends on the shares transferred to one of its directors ? (c) whether the tribunal was justified in holding that the debit of rs. 3 .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1977MP116; 1977MPLJ227
..... hesitation in rejecting it.124. another point urged by shri dharmadhikari was that references under the income-tax act, wealth-tax act, the expenditure tax act, the gift-tax act, the estate duty act, the madhya pra-desh general sales-tax act, the central sales-tax act. the stamp act and other tax references are made by statutory tribunals to the high court, under the relevant provisions of the ..... the high court at jabalpur. as advocates they belong to the only recognised class of persons entitled to practise law under section 29 of the advocates act, 1961. their right to practise means the right to assist the citizen in the enforcement of his fundamental and other rights in a court of law. we ..... decisions reported in amarendra nath roy chow-dhury v. bikash chandra ghose, air 1957 cal 534, pramatha nath mitter v. hon'ble the chief justice, air 1961 cal 545 (sb) and shivrudrappa v. kapur-chand meghaji, air 1965 mys 76. these cases pertain to the exclusion of the jurisdiction of the high court .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2005)197CTR(MP)44; [2006]282ITR97(MP)
..... expenditure during the entire assessment year, in the absence of any special features [vide cst v. h.m. esufali h.m. abdulali : [1973]90itr271(sc) and bhimraj pannalal v. cit : [1961]41itr221(sc) ]. but as the ao had not considered the contention of the assessee that the withdrawals made by other family members (wife and mother) during the year should be ..... orderr.v. raveendran, c.j.1. this appeal by the revenue under section 260a of the it act, 1961 ('act' for short), is against the order dt. 21st may, 2001 of the tribunal, indore bench, in ita no. (ss) 63/ind/1997 for the block asst. yrs. 1987-88 ..... or deductions. such view is contrary to the intention underlying the provision of bringing to tax the entire undisclosed income, including income which has been suppressed by making false claims of expenses or deduction, which have been discovered as a result of search or requisition....61.3.2 : the finance act, 2002, has amended section 158bb to clarify that the block assessment of undisclosed .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2000(4)MPHT12; 2000(2)MPLJ530
..... was a government servant and that view was taken giving due consideration to the provisions of m.p. municipalities act, 1961. m.p. state municipal service (executive) rules, 1973 and section 16 of the m.p. general clauses act, 1957. it was held that the chief municipal officer was a 'servant' of the state government and ..... other cases also, on account of the very controversy, the matter has been placed before this full bench.3. the m.p. municipalities act, 1961 (hereinafter referred to as 'the act') was enacted to consolidate and amend the law relating to municipalities and to make better provision for the organisation and administration of municipalities in madhya ..... in this section has not been performed.'19. not only that the council has income from the taxes that are imposed in accordance with section 127 of the act, the council is also entitled to duties imposed by the indian stamp act, 1899 on instruments of sale, gift, usufructory mortgage of immovable property situate within .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1963MP74
..... for the appellant urges that the power thus delegated to the municipality is unguided, uncanalised and vagrant, for there is nothing in the act to prevent the municipality from imposing any tax it likes, even, say, income-tax. such omnibusdelegation, he contends, cannot on the authorities be supported as constitutional. we find ourselves in agreement with the high court in ..... government or for other local purposes. this power is well established and the, necessity for it is obvious. ................. this was followed in jagdish prasad v. saharanpur municipality, air 1961 all 583. in (s) air 1955 bom 185, chagla, c. j. referred to entry 5 in the state list and stated:'the entry is very wide in ..... (air i960 sc 475), hamdard dawakhana v. union of india, 1960-2 scr 671: (air i960 sc 671), vasantlal maganbhai sanjanwala v. state of bombay, 1961-1 scr 341 : (air 1961 sc 4) and mohammad hussain v. state of bombay, air 1962 sc 97. as in america, so in this country, the rigid tests laid down in the .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2002(1)MPHT315
..... nationwide. a recent study has been put forth to highlight about the financial situation. it has been put forth that between 1997-98 and 1999-2000 the income-expenditure imbalance of all states (revenue deficit) has become more than double from rs. 16,000/- crores to rs. 41,000/- crores. the total ..... 1923, the gujrati samaj established a school which was upgraded to an intermediatecollege of commerce and science in the year 1958. arts faculty was introduced in 1961, post-graduate classes commenced thereafter and in 1963 ll.b. classes were started. in 1970, the college was bifurcated into three independent colleges which have ..... for maintenance grant. the said expenses included establishment pay, dearness allowance and provident fund contribution for admissible staff. thereafter taking stock of certain fact situation, act 20 of 1978 (the madhya pradesh ashashkiya shikshan sanstha adhiniyam, 1978) came into existence for regulating payment of salaries to teachers and other employees of non .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1970MP91; 1970MPLJ16
..... the amount of maintenance allowance which that person used to receive from the jagirdar before the date of resumption, bears to the sanadi income of the jagir.'4. sub-section (1) of section 39 of the act which has been extracted above bars the jurisdiction of civil and revenue courts 'to settle, decide or deal with any question' which ..... of the jagir commissioner in support of this contention. it is first submitted that on a true construction. section 10 of the act applies only to persons who were receiving maintenance allowance in cash from the income of the jagirs and the jagir commissioner misconstrued the section and applied it to the plaintiff who on his own admission was ..... the jagirdar:(d) the prevailing prices of essential commodities as defined in clause 3(1) of the bhopal essential supplies temporary powers act of 1946; (e) the income of the jagirdar from khudkasht and other sources;(f) area of land in and out of the jagir held by the person claiming maintenance allowance; and(g) .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2008)17VST465(MP)
..... v. state of haryana : (2003)8scc60 while dealing with the constitutional validity of the haryana local area development tax act, 2000 referred to the guarantee given in article 301 of the constitution, the decisions rendered in atiabari tea co. ltd. v. state of assam : [1961]1scr809 , automobile transport (rajasthan) ltd. v. state of rajasthan 0065/1962 : [1963]1scr491 , g.k ..... note of the fact that expenditure on new roads and maintenance of old roads was in the neighbourhood of rs. 60 lakhs. in 1954-55, the estimated income from the tax was rs. 35 lakhs, while the estimated expenditure was over rs. 65 lakhs. it is obvious from these figures that the state is charging from the ..... 34 lacs while the expenditure on new roads and maintenance of old roads was about rs. 60 lacs and that in the year 1954-55 the estimated income from the motor vehicle tax was rs. 35 lacs while the estimated expenditure was rs. 65 lacs and, therefore, the state was charging the users of the motor vehicles something .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1975CriLJ713
..... criminal procedure code, 1898, including the offences punishable with death or imprisonment for life. but youthful offenders were committed to the refor-matorv schools.17. the learned advocate general cited income-tax special purposes commissioners v. pemsel (1891) 4 ah er 28 at p. 59 and inland revenue commissioners v. dowdell o'mahonev & co. ltd. (1952) 1 ..... bhagwati. j. (as he then was) of the gujarat high, court in state v. madhu-bharti chalabharti (1961) 2 cri lj 227 (guj). considering the provisions of sec~ tions 8, 9. 13 and 24 of the said act, coupled with the provisions of the criminal procedure code. 1898. his lordship was of the view that & first class ..... accused of any offence whatsoever. hence. section 29-b does not take awav the power of the state legislature to enact a measure like the madras children act (act iv of 1920). the power of the juvenile court to try all juvenile offenders for any offence, including murder, is therefore incontrovertible. the learned, advocate general .....
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