Judgment Search Results Home > Cases Phrase: indian coinage act 1906 section 13 coin when a legal tender Court: allahabad Page 1 of about 16 results (0.051 seconds)

Deoria Oxygen Company Vs. the Commissioner of Income Tax

Court : Allahabad

Reported in : (2007)210CTR(All)509

..... (sc) , the apex court after referring to the various decisions, has held that an aop as used in section 3 of the indian income tax act, 1922, means an association in which two or more persons join in a common purpose or common action, and as the words occur in a section which imposes a tax on income, the association must be one the object of which is to produce income ..... : [1953]24itr405(sc) , the apex court has held as follows:it is true that under the law of partnership a firm has no legal existence apart from its partners and it is merely a compendious name to describe its partners but it is also equally true that under that law there is no dissolution of the ..... are in entire agreement with the learned solicitor-general when he says that the income-tax officer is not fettered by technical rules of evidence and pleadings, and that he is entitled to act on material which may not be accepted as evidence in a court of law, but there the agreement ends; because it is equally clear that in making the assessment under sub-section (3) of section 23 of the act, the income-tax officer is not entitled to ..... where there is a combination of persons formed for the promotion of a joint enterprise, in other words, when co-adventurers are banded together in common action, they are assessable as an 'association of persons' when they do not in law constitute a partnership joining together of the members of the group, out of their volition or free will, for carrying on the business is the sine qua .....

Satish Kumar Pal Vs. State of U.P. and ors.

Court : Allahabad

Reported in : 2008(4)AWC3596; [2008(119)FLR301]

..... actus curiae neminem gravabit is founded on common sense to maintain public faith in the administration of justice in broom's legal maxims (tenth edition) indian economy, actus curiae neminem gravabit has been elaborated as under : to reproduce:the preceding examples will probably be sufficient to illustrate the general doctrine, which is equally founded on common sense and on authority, that the act of a court of law shall prejudice no man ; and in conformity with this doctrine, it has been observed, ..... day on-which he was born is to be included as a whole day, and he shall be deemed to have attained majority, if he falls within the first paragraph of section 3, at the beginning of the twenty-first anniversary of that day, and if he falls within the second paragraph of section 3, at the beginning of the eighteenth anniversary of that day.the section embodies that in computing the age of any person, the day on which he was born is to be included as a whole day and he must be deemed to have ..... 37, para 178 at 100, the law was stated thus:in computing a period of time, at any rate when counted in years or months, no regard is, as a general rule, paid to fractions of a day, in the sense that the period is regarded as complete although it is short to the extent 6f a fraction of a ..... deciding a controversy in a pending matter, the rights, title and status of the parties should be considered from the facts and circumstances prevailing at the time when the litigant has approached this court. .....

Dahi Laxmi Dal Factory Vs. Income-tax Officer and anr.

Court : Allahabad

Reported in : [1976]103ITR517(All)

..... to sum up, the legal position that emerges is that section 187 applies only where a firm is reconstituted in accordance with sections 31 and 32 of the indian partnership act, namely, when a new partner is taken or an existing partner retires with the consent of all the partners or without their consent if the contract of partnership so provides. ..... when it talks of a partner ceasing to be a partner it refers to section 32 of the indian partnership act and when it talks of admission of a new partner it refers to section 31 of the indian partnership act. ..... while dealing with the scope of section 26 of the indian income-tax act, 1922, the learned judge of the supreme court made the following observations in the case of shivrani poddar v. ..... in that case the supreme court was concerned with the interpretation and application of section 44 of the indian income-tax act, 1922, before its amendment in 1958. ..... section 187 of the act, in my opinion, clearly contemplated the reconstitution of a firm in accordance with sections 31 and 32 of the indian partnership act where a partner may be added or a partner may retire without breaking the continuity of the firm.8. ..... section 2(23) merely provides that the expressions 'firm', ' partner ' and ' partnership ' as used in the income-tax act will have the meaning assigned to them in the indian partnership act, 1932, but the expression 'partner' shall also include any person who, being a minor, has been admitted to the benefits of the partnership. .....

Norbert EdwIn Nugent Vs. Marjory Julia Nugent

Court : Allahabad

Reported in : AIR1937All129

..... of the service, but courts-martial for such trials may be convened in pursuance of this act; (b) for the purposes of this act the expression 'indian military law' means the articles of war or other matters made, enacted, or in force under the authority of the government of india, and such articles or other matters shall extend to such native officers, soldiers, and followers ..... the army act, section 180(2), provides:in the application of this act to his majesty's indian forces the following modifications shall be made : (a) nothing in this act shall prejudice or affect the indian military law respecting officers or soldiers or followers in his majesty's indian forces, being natives of india; and on the trial of all offences committed by any such native officer, soldier, or follower, reference shall be had to the indian military law for such native officers, soldiers, or followers, and to the established usages ..... (c) for all persons being native indian subjects of his majesty or native indian officers, soldiers, or followers in his majesty's indian forces, when respectively in any part of the world, whether within or without his majesty's dominions;(2) provided that the governor-general in council has not power to make any law repealing or affecting.... ..... in the case of an attachment - which is a legal process - the army authorities would have no discretion in the matter. .....

Smt. Guru Bachan Kaur Vs. Preetam Singh

Court : Allahabad

Reported in : 1998(1)AWC275

..... and (b) where the petition is founded on the ground specified in clause (a) of sub-section (1) of section 27, the petitioner has not in any manner been accessory to or connived at or condoned the act of sexual intercourse referred to therein, or where the ground of the petition is cruelty, the petitioner has not in any manner condoned the cruelty; and (c) when divorce is sought on the ground of mutual consent, such consent has not been obtained ..... is not explained that why the petitioner-respondent kept silent for seven years, if the version of the appellant is accepted for the argument sake that when she left the husband in the year 1984, it is unfortunate that delay has not been explained and the legislature in its wisdom has discouraged to file ..... by force, fraud or undue influence ; and (d) the petition is not presented or prosecuted in collusion with the respondent: and (e) there has not been any unnecessary or improper delay in instituting the proceeding ; and (f) there is no other legal ground why the relief should not be ..... provisions of section 14 of the family courts act regarding the applicability of indian evidence act to record ..... , information or matter that may, in its opinion, assist it to deal effectually with a dispute, whether or not the same would be otherwise relevant or admissible under the indian evidence act, 1872. ..... indian evidence act .....

The Aligarh Muslim University Through Its Vice-chancellor Vs. Malay Sh ...

Court : Allahabad

Reported in : 2006(1)AWC992

..... that in the matter of admission the university could not admit students of other institutions unless the governor- general in council approved the degree or any other examination of the institutions other than indian universities established by law....section 40 is important and laid down that ' if any difficulty arises with respect to the establishment of the university or any authority of the university or in connection with the first meeting ..... to arbitration upon the terms of this section within the meaning of the indian arbitration act, 1899, and all the provisions of that act,' with the exception of section 2 these of, shall apply accordingly.143. ..... controlled does not mean that control of institutions by the government does not tend to show an institution up as basically a non-minority institution; when one is considering the degree of control permitted for a minority institution, one assumes the minority status; when the minority status or the non-minority status is not admitted or assumed, the factor of administration and control by free or non-minority groups ..... to carefully scan the law to find out; (a) whether the vice pointed out by the court and invalidity suffered by previous law is cured complying with the legal and constitutional requirements; (b) whether the legislature has competence to validate the law; (c) whether such validation is consistent with the rights guaranteed in part- iii of the constitution. ..... opinion that this views the coin from a side, which .....

Besant Behari Gopal Behari Vs. Commissioner of Income-tax

Court : Allahabad

Reported in : (1983)36CTR(All)70; [1984]145ITR96(All); [1983]15TAXMAN335(All)

..... but if an instrument confers on a minor the benefits of the partnership and then it is silent, the general law will apply ; and it will be deemed that in view of section 30 of the indian partnership act, the instrument evidences that on the minor electing to remain a partner on his attaining majority he will be a partner. ..... when a minor becomes major, and on his opting becomes a partner within the meaning of the indian partnership act, no change occurs in the constitution of the firm under the i.t. ..... another question, again at the instance of the assessee, when directed by this court to do so, and that question is this: 'whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was justified in law to hold the assessment under section 144 and grant of registration were not in two parts and the registration order passed therein was also set aside under section 146 along with the assessment order and ..... repudiate the partnership and the instrument of partnership provides both for his share as well as for the loss incurred by the firm during the minority of such partner, there is no change in the constitution of the firm when the minor partner attains majority. ..... thus, when an instrument of partnership evidences a constitution indicating that apart from some partners, a minor has been admitted to its benefits, the instrument of partnership will be deemed to evidence, for purposes of the i.t. .....

Jagran Prakashan Ltd. Vs. Commissioner of Income-tax, Kanpur Nagar

Court : Allahabad

..... of the relevant assessment year, unless any income chargeable to tax has escaped assessment for such assessment year by reason of the failure on the part of the assessee to make a return under section 139 or in response to a notice issued under sub-section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his assessment, for that assessment year: provided further that the assessing officer may assess or reassess such income ..... the learned senior counsel contended that all the material and primary facts were placed by assessee before the assessing officer in the assessment proceedings under section 143(3) of the act and only after a detailed scrutiny, the assessing officer, after being satisfied with regard to the sale consideration on the copyright, had passed the assessment order. ..... it is well known that a presumption can also be raised to the effect that in terms of clause (e) of section 114 of the indian evidence act the judicial and official acts have been regularly performed. ..... we find that the entire material had been placed by the petitioner before the assessing officer at the time when the original assessment was made and that the assessing officer had applied its mind to that material and accepted the contention canvassed by the assessee. ..... it is for him to decide what inferences of facts can be reasonably drawn and what legal inferences have ultimately to be drawn. .....

Commissioner of Wealth-tax Vs. B.K. Sharma

Court : Allahabad

Reported in : [1977]110ITR902(All)

..... to the meaning of the word 'debt'; (ii) that 'debt owed' within the meaning of section 2(m) of the wealth-tax act, 1957, could be defined as the liability to pay in praesenti or in futuro an ascertainable sum of money ; (iii) that the charging section for the purposes of income-tax was section 3 of the indian income-tax act, 1922, and the annual finance acts only gave the rate for quantification of the tax ; (iv) that a liability to pay income- ..... and, at his instance, the following question of law has been referred for the opinion of this court:'whether, on the facts and in the circumstances of the case, the appellate tribunal was legally correct in holding that the income-tax liability under section 68 of the indian finance act, 1965, would be allowed in computing the assessee's wealth on the relevant valuation dates ?'4. ..... learned judges payment of income-tax under section 68 of the finance act, 1965, is not in satisfaction of any liability under section 3 of the indian income-tax act, 1922, or under section 4 of the income-tax act, 1961. ..... the question was whether that amount was a 'debt owed' within the meaning of section 2(m) of the wealth-tax act, 1957, as on march 31, 1957, which was the valuation date, and, as such, deductible in computing the net ..... department that any income declared under section 68 becomes liable to tax only when the declaration is made is not correct ..... liability to pay income-tax arises when the income is earned and not when it is disclosed or discovered. .....

Mehar Chand Vs. State

Court : Allahabad

Reported in : AIR1959All660; 1959CriLJ1253

..... necessity for obtain-ing a sanction for the prosecution of a person under section 19(f) of the arms act depends on whether section 32, clause 2, of act xxxi of 1860 was in force at the place where the offence was committed in the year 1878 when the indian arms act was enacted, if the offence is committed in an area where section 32, clause 2, of act xxxi of 1860 was in force in the year 1878 sanction was required only during the first three months after the coming into force ..... as has been pointed out already, section 29 divides persons who may commit an offence under section 19(f) of the arms act in two distinct classes : (1) persons who commit the offence within that area of the country in which section 32, clause 2, of act xxxi of 1860 was in force at the time when the indian arms act came into force and (2) persons committing the same kind of offence in the rest of the country. ..... it is therefore not open to the state to rely on that provision in support of the contention that sanction for the prosecution of meharchand and sarupa under section 19(f) of the indian arms act was not required because the offences were committed by them in an area north of the river ganges. 9. ..... he therefore referred the following question for being decided by a division bench : 'whether that part of section 29, indian arms act, which does not extend the protection of the section to certain parts of uttar pradesh is void under article 13 read with article 14 of the constitution.' 5. .....