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Judgment Search Results Home > Cases Phrase: income tax act 1961 section 280z tax credit certificates to certain equity shareholders omitted Sorted by: old Court: karnataka Page 1 of about 6 results (0.091 seconds)

Jul 08 1949 (PC)

Doddamadiah and ors. Vs. Mallappa

Court : Karnataka

Reported in : AIR1953Kant6; AIR1953Mys6

..... and to relinquish his claim to the property could be countenanced. it was held that the evidence of the oral agreement was inadmissible under section 92 of the evidence act and no question of estoppel arises in the case. at page 282 of the samevolume there is another case in which also it was held that oral evidence ..... was returned cannot affect the property, because it is not registered, and as the sale deed has been registered no oral agreement to rescind it can be proved (indian evidence act, section 92, proviso (4).'these observations may be applied to the facts of the present case. in -- 'pichammal v. ponnambala bhotter', 15 ind cas 326 (mad) the ..... aware of the plaintiff having played false in seeking registration of the sale deed, they did not choose to present exhibit i for registration likewise. section 92 of the evidence act forbids evidence such as exhibit i to overcome a registered document such as exhibit e.in -- 'umedlal motiram v. davu', 2 bombay 547 a sale deed was executed .....

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Sep 13 1949 (PC)

Narasimha Setty Vs. Chennamma and anr.

Court : Karnataka

Reported in : AIR1950Kant8; AIR1950Mys8

..... whose favour the court should pass an order unless section 25.' apply very aptly to the facts of the case. 6. in the appointment of a guardian under the act, the paramount consideration is the welfare of the minor irrespective of technical rights and sentimental grounds. the willing entrustment of the child to the care and protection of other relations ..... the father is, no doubt, the natural guardian of his minor child under his personal law and needs no sanction of the court for being appointed as such under the act; but as he has waived the duties of a father towards the child, he has evinced little or no interest in her welfare which entails forfeiture of his legal right ..... j. 1. the appellant is the petitioner who filed misc. case no. 51 of 47-48 in the court of the munsiff, bangalore, under the mysore guardian and wards act for the appointment of himself as the guardian of the person of his minor daughter, lingamma, and for the custody of the minor. respondent 1 is the mother's sister .....

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Sep 26 1949 (PC)

Commissioner of Income-tax, Mysore Vs. Imperial Tobacco Co. of India L ...

Court : Karnataka

Reported in : AIR1950Kant1; [1956]26CompCas121(Kar)

..... 3. the manager of the company's depot was served on 3rd april 1944 with a notice under the income-tax act by the additional deputy commissioner of income-tax, companies circle, calling upon him to make a return of the total income of the company during the year ending on 30th june 1943. the depot manager denied liability and on the ..... to them directly or indirectly through or from any business connection in mysore under sections 4 ad 42(1), mysore income-tax act.' section 4 (1) of the act reads: 'save as hereinafter provided, this regulation shall apply to all income, profits or gains, as described or comprised in section 6, from whatever source derived, accruing or arising, or received ..... securing the flow of business in mysore. in such a case as held in commr. of income-tax v. remington typewriter co. ltd. , section (1) does apply. 11. jessel m.r. whose statement as to what 'business' means is quoted in cases under the income-tax act, says in erichsen v. last, (1881) 8 q.b.d. 414 at p. 416 .....

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Oct 31 1949 (PC)

Puttamma Vs. Chikka Hanumiah and ors.

Court : Karnataka

Reported in : AIR1950Kant18; AIR1950Mys18

..... petition can be substituted in the execution petition and be allowed to continue it. it is not obligatory on him to file a fresh application.'amar singh v. commr. of income-tax, punjab, 155 i.c, 968: (a.i.r. (21) 1934 lah.919) and sailendra nath v. surendra nath : air1930cal614 support the same view.9. it is thus open to decree ..... him do so. otherwise, we should denying him his legal remedy. but in the absence of those rules he would have three years for doing it under article 181, limitation act.'it is clear that even in the case of execution case, to which order 22, civil p.c., is not applicable, it follows that it is art, 181, that is ..... of previous execution case no. 802 of 1933-34 on 23rd november 1984, is clearly barred both under section 48, civil, p.c. as well as under art. 182, limitation act unless it is construed to be continuation of the latter execution case.3. the short point for consideration is, therefore, whether execution no. 317 of 1946-47 can be construed .....

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Mar 09 1950 (HC)

T. Krishniah Vs. Government of Mysore

Court : Karnataka

Reported in : AIR1950Kant44; AIR1950Mys44

..... 540, criminal p.c.'in venkata gopala narasimha rama rao v. venkata ramayya : air1935mad257 , the order of the magistrate allowing statements made by the complainant in an income-tax return to be used as evidence was questioned. rejecting the petition the division bench observed:'we are influenced by the consideration that if the case is committed for trial ..... in evidence.'as regards the distinction made between the verbal statement and identification by pointing out a person, it has to be remembered that identification is a mental act and this can only be known to the person that identifies. the fact that he identified something can only be known to others by his telling so or ..... (34) 1947 p.c. 67 : (48 cr.l.j. 533). both these were appeals against convictions and the decision turned upon the application of section 27, evidence act. it is hardly necessary to point out how limited is the jurisdiction of this court in revision as compared with that in appeal and how different it is while dealing .....

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Mar 09 1950 (HC)

Venkatasubbasetty Vs. Sahukar M.S. Rasavanna Devaru

Court : Karnataka

Reported in : AIR1951Kant5; AIR1951Mys5

..... consider evidence, the provision has come into force even though when the suit was filed, the amendment had not been made. when a statute or an amending act enacts substantive law, it cannot have retrospective operation so as to impair existing rights or obligations, unless the intention of the legislature either in express words or by ..... presumption that any rate higher than nine per cent per annum was excessive and that the transaction was substantially unfair, for the purpose of section 3, usurious loans act, 1923. it is contended that the parties had no opportunity to adduce such evidence as might be necessary to rebut the presumption. the issue framed is merely ..... 'whether the interest is excessive.' in the statement the defendant has pleaded that the plaintiff is not entitled to the interest claimed under usurious loans act and money-lenders act. the above issue does not cover the point. the judgment and decree of both the courts below are set aside and the suit is remanded for .....

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Sep 27 1950 (HC)

Ramanna Vs. H.S. Rangaswamy

Court : Karnataka

Reported in : AIR1951Kant13; AIR1951Mys13

..... . b.), which deals with what is referred to as kabuliyat executed only by the lessee. it was observed in that case :'a rent deed (not compulsorily registrable under the registration act) executed by & tenant in favour of a landlord, if not registered, can be relied upon to establish the relationship existing between the parties. for, it contains an admission or ..... popatlal, a. i r. (13) 1926 nag. 389 : (24 n. l. r. 68) such a kabuliyat or rent note was held not to require registration under section 107, t. p. act, not being a lease granted by the lessor. this case does not appear to have been brought to the notice of bose j. in deciding nasiban v. muhammad syed, l ..... the decision of the lower court is that the suit based on unregistered document referred to as the rent chit is not maintainable.3. according to section 105, t. p. act, a lease of immovable property is a transfer of a right to enjoy such property, made for a certain time, express or implied, or in perpetuity, in consideration of .....

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Dec 22 1950 (HC)

Chaluvegowda Vs. Chennegowda and anr.

Court : Karnataka

Reported in : AIR1952Kant12; AIR1952Mys12; ILR1951KAR389

..... either in person or by any authorised and competent attorney in order to make a valid admission. their lordships have failed to find in the schema of the act anything repugnant to this construction, any other would involve risk of confusion and might even defeat the statutory procedure, etc.'9. it had also been contended for ..... obligations under it have put or have caused to be put their names to it. hence the words 'person executing' in the act cannot be read merely as ' person signing.' they mean something more, namely, the parson who by a valid execution enters into obligation under the instrument. when the ..... monmotho nath', 55 cal 532, has been referred to and relied on. in the latter case it was contended that the word 'executing' in section 35. registration act only meant actually signing. their lordships of the privy council rejected the contention observing :'their lordships cannot accept this. a document is executed when those who take benefits and .....

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Jan 22 1951 (HC)

Pailwan Abdul Khader and ors. Vs. State of Mysore

Court : Karnataka

Reported in : AIR1951Kant72; AIR1951Mys72

..... baa a vested tight in procedure [see wilbur v. parker, (1916) 2 ch. 1 : (85 l. j. ch. 564)] and as stated in delhi cloth & general mills co. ltd. v. income-tax comr. delhi , provisions of a statute dealing merely with matters of procedure may properly, unless that construction be textually inadmissible have retros retrospective effect attributed to them, a right of ..... & are dismissed.mallappa, j.46a. petitioners have been convicted of offences under some of the sections of the penal code by the sp, j. appointed under the special criminal courts act -- act xxiv [24] of 1942. some of the petnrs. have been convicted of murder under section 302, penal code, & sentenced to death or transportation for life, while others have been convicted ..... by a d. b. of this ct. composed of my learned brothers in amritlal v. govt. of mysore, cr. b. p. no. 7 of 50-51:(a. i. r. (38) 1961 mys. 26 : 53 cr. l. j. 251) & by one of them in abdul sattar v. govt. of mysore, cr. b. p. no. 17 of 50-51, showkat -un nissa .....

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Feb 28 1951 (HC)

The Dominion of India Vs. Baichu Ramiah Chetty and Sons

Court : Karnataka

Reported in : AIR1951Kant68; AIR1951Mys68

..... point of time when the goods ought to have been delivered must be deemed to be 20-11-1947 & the suit would then be within time under article 81, limitation act. article 81 applies to a suit against a carrier for compensation for non-delivery of goods. the expression 'goods' has reference to the unit number of articles tendered for carriage ..... cash order for rs. 84-7-0; the offer which was not withdrawn till the filing of the suit, amounted to an acknowledgment of the liability under section 19, limitation act, on the part of the deft. & i am inclined to agree with the finding of the learned dist. j. & held that the decree to that extent cannot be disturbed.3 ..... contents of the cases consigned for delivery should be deemed as 'short-delivery' to that extent, & in consequence to be construed as 'non-delivery' as contemplated under article 31, limitation act, does not commend itself. the shortage in the contents of the goods consigned is lessor injury to the goods. the article of the limitation .....

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