Court : Supreme Court of India
..... to the section indicates that it refers only to the power to call for information, etc. . as has been held by this court in k.p. varghese v. income tax officer, ernakulam and anr. (1981) 4 scc173 a marginal note is an important internal tool for indicating the meaning and purpose of a section in a statute, as ..... empowered by general or special order of the principal commissioner/commissioner of customs or under the fera by an enforcement officer or under the railway property (unlawful possession) act 1961 by an officer of the railway protection force is not the same as a proceeding in a court of law or tribunal. such an inquiry is preliminary to ..... attract article 20(3) of the constitution. any confession made under compulsion would also be hit by section 24 of the evidence act. confession under compulsion is no evidence in the eye of law. 52 air1960sc75653 1961 sc180854 1997 8 scc358298 242. a confessional statement, if not obtained by compulsion, as judicially explained, would be hit by .....
Tag this Judgment!Court : Karnataka
..... 89 individual scheme amounts to revocation of trust which cannot be made in violation of the statutory provisions of the trusts act.89. he relied upon a decision of the apex court in the case of commissioner of income tax andhra pradesh vs- the trustees of h.e.h. the nizam s family trust30. he pointed out that in ..... scheme constitutes a separate trust within the larger trust of a mutual fund. he relied upon the observations made by the apex court in the case of commissioner of income tax, bombay city i, bombay vs- manilal dhanji, bombay31. he relied upon another decision of the apex court in the case of sahara india real estate corporation limited ..... vs- raipur manufacturing co. ltd (supra). this was a case wherein the apex court dealt with the interpretation of expression business within the meaning of the bombay sales tax act, 1953. in paragraph 4, the apex court specifically observed that it was discussing the meaning and expression business in the context of a taxation law. reliance was .....
Tag this Judgment!Court : Karnataka
..... what was prevented the plaintiffs to get the document registered and the receipt for having paid the amount is also not forthcoming. the plaintiff no.2 being an income tax assessee was not prevented from entering in his returns about payment of advance amount. therefore, the execution of the sale agreement is doubtful.16. it is the ..... for the appellants contended that the plaintiffs were always ready and willing to perform their part of the contract as contemplated under section 16(c) of the specific relief act, the same cannot be accepted. admittedly, the very agreement itself is not proved. therefore, the question of readiness and willingness would not arise.23. the trial ..... for filing the suit for recovery of money based on pronote is three years from the date of pronote vide article 35 of the schedule to the limitation act, 1963. suit in the present case, as mentioned earlier, prima facie is barred by time unless it is found that the plaintiff has established necessary ingredients of .....
Tag this Judgment!Court : Supreme Court of India
..... said shared household was purportedly acquired by the plaintiff through joint family funds and not his self acquired property. the plaintiff hereby called upon to disclose all income tax returns, bank statements, audited balance sheets etc. since 1982 till 2006. this may deemed to be noticed to discover under provisions of order xi rule ..... in writing pass such order, as he may deem appropriate. 105 108. whether apart from powers of magistrate under section 25(2) of the act, 2005, the act, 2005 contemplates any other eventuality when despite the order of residence under section 19 an aggrieved person can be evicted or dispossessed. 109.the right to ..... counsel appearing for the respondent refuting the submission of the learned counsel for the appellant supports the judgment of the high court. shri gupta submits that act, 2005 granted protection and security of residence to woman. shri gupta referring to definition of 20 domestic relationship under section 2(f) contends that respondent was .....
Tag this Judgment!Court : Supreme Court of India
..... giving the certificate of discharge in respect of the said property. 24. the vendor shall arrange to secure (a) income-tax clearance certificate, (b) permission from the competent authority under the urban land ceiling act, and (c) such other orders of permits and the like as may be necessary for completing the sale transaction at ..... to show their readiness to perform their part of the contract in accordance with the agreement. the plaintiff submits that the defendants are bound to secure income tax clearance certificate and permission from the competent authority etc. which are prerequisite for the completion of the sale transaction and to complete the transactions within 6 ..... months from the date of the agreement.6. the plaintiff submits that the defendants have not so far arranged to get income tax clearance certificate and permission from the competent authority and such other formalities to the be observed for the completion of the sale transaction and they have .....
Tag this Judgment!Court : Karnataka
..... and substantially financed by the government. but, the -:45. :- respondent/law school is registered under section 12aa of the income tax act, 1961 read with sections 11 and 12a of the said act, for claiming exemption on income-tax. (l) as could be contrasted, the karnataka state law university [ kslu , for short]., hubballi is a state university ..... council means the academic council of the school; -:113. :- (2) bar council of india means the bar council of india constituted under the advocates act, 1961 (central act 25 of 1961); (3) bar council of india trust means the bar council of india trust, a public charitable trust, got created by the bar council of india ..... in his article transformation of indian legal education has stated that the first generation reforms in legal education followed soon after the passing of the advocates act, 1961 by the parliament creating a duly elected bar council at the state and central levels with the authority to manage the profession, including the standards .....
Tag this Judgment!Court : Karnataka
..... and substantially financed by the government. but, the -:45. :- respondent/law school is registered under section 12aa of the income tax act, 1961 read with sections 11 and 12a of the said act, for claiming exemption on income-tax. (l) as could be contrasted, the karnataka state law university [ kslu , for short]., hubballi is a state university ..... council means the academic council of the school; -:113. :- (2) bar council of india means the bar council of india constituted under the advocates act, 1961 (central act 25 of 1961); (3) bar council of india trust means the bar council of india trust, a public charitable trust, got created by the bar council of india ..... in his article transformation of indian legal education has stated that the first generation reforms in legal education followed soon after the passing of the advocates act, 1961 by the parliament creating a duly elected bar council at the state and central levels with the authority to manage the profession, including the standards .....
Tag this Judgment!Court : Karnataka
..... and substantially financed by the government. but, the -:45. :- respondent/law school is registered under section 12aa of the income tax act, 1961 read with sections 11 and 12a of the said act, for claiming exemption on income-tax. (l) as could be contrasted, the karnataka state law university [ kslu , for short]., hubballi is a state university ..... council means the academic council of the school; -:113. :- (2) bar council of india means the bar council of india constituted under the advocates act, 1961 (central act 25 of 1961); (3) bar council of india trust means the bar council of india trust, a public charitable trust, got created by the bar council of india ..... in his article transformation of indian legal education has stated that the first generation reforms in legal education followed soon after the passing of the advocates act, 1961 by the parliament creating a duly elected bar council at the state and central levels with the authority to manage the profession, including the standards .....
Tag this Judgment!Court : Karnataka
..... dated0512-2011. this i.t.a. coming on for further hearing, this day, alok aradhe j., delivered the following: judgment this appeal under section 260a of the income tax act, 1961 (hereinafter referred to as the act for short) has been preferred by the revenue. the subject matter of the appeal pertains to the assessment year 2008-09. the appeal was admitted by a bench ..... , bangalore.2. dy. commissioner of income tax circle-12(2), bangalore. ... appellants (by sri. e.i. sanmathi, adv.,) and: m/s. oceanus dwellings pvt ltd., no.297, i floor, i cross, 7th main btm ii stage, bangalore-560076. ... respondent (by sri. chythanya k.k. adv.,) - - - this i.t.a. is filed under section260a of i.t.act, 1961, arising out of order dated0602-2013 .....
Tag this Judgment!Court : Supreme Court of India
..... be discarded substantially, to the extent of bringing it down to 8,000/- per month. such self employed professionals, it is noticeable, were not obliged to file income tax returns for ay20112012, when no levy existed for anyone earning less than 1,60,000/- per annum.29 the advocate who deposed about the earnings of the appellant was ..... high court which determined the percentage of loss of earning capacity to 70% adopting the percentage of loss of earning capacity as per the workmen's compensation act. the total loss of income was thus rightly calculated by the high court at rs 6, 04,800. 15. later, in another judgment, i.e. jakir hussein v. sabir20 ..... lies in the pragmatic computation of the loss sustained which has to be in the realm of realistic approximation. therefore, section 168 of the motor vehicles act, 1988 (for brevity the act ) stipulates that there should be grant of just compensation . thus, it becomes a challenge for a court of law to determine just compensation which is .....
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