Judgment Search Results Home > Cases Phrase: indian railway companies act 1895 Court: allahabad Page 91 of about 2,864 results (0.034 seconds)

Mahabir Sugar Mills (P.) Ltd. Vs. Commissioner of Income-tax, U.P.

Court : Allahabad

Reported in : [1969]71ITR87(All)

..... for infraction of liability fall outside the scope of permissible deductions under section 10(2)(xv) of the indian income-tax act, 1922.in j. k. cotton spinning and weaving company ltd. v. commissioner of income-tax the assessee-company submitted a return showing its assessable income at rs. 42,510. the income-tax officer found that the ..... made wholly and exclusively for the purpose of the business within the meaning of section 10(2)(xv) of the indian income-tax act, 1922, and could not be excluded in determining the assessable income of the company.in the case of gabdulal tulsiram, in re the assessee carried on money lending business. it was required under ..... be recovered from the person liable to pay the cess.'section 4 of the cess act lays down that a person making default in the payment of cess becomes criminally liable.in indian aluminium company ltd. v. commissioner of income-tax the indian aluminium company ltd. was the assessee. it carried on the manufacture of aluminium products. it .....

J. K. Cotton Spinning and Weaving Mills Co. Ltd. Vs. Commissioner of I ...

Court : Allahabad

Reported in : [1967]64ITR444(All)

..... himself from criminal prosecution whereas in the case before the punjab high court the expenses had been incurred in defending an employee of the assessee-company while he was acting in the discharge of his normal business activities as an employee of the assessee. the short answer to this argument is that the case before ..... not enough because some civil litigation may be for purposes which are very reprehensible and disconnected with earning of profits legitimately, while the purpose of defending the company or its employees from false, malicious and vexatious criminal prosecution may be very lawful and laudable purpose upon which expensed may be very necessary of preserving ..... . h. beg j. - two question have been referred to us by the income-tax appellate tribunal under section 66(1) of the indian income-tax act (hereinafter referred to as the act) by means of a consolidated order on three reference applications. the first to these questions relates to the assessment year 1950-51 and the .....

Manjit Singh, Ceo, Multi Screen Media Pvt Ltd. Vs. the State of U.P. a ...

Court : Allahabad

..... agreement. the petitioner manjit singh is chief executive officer (ceo) of "multi screen media pvt. ltd". which is a corporate company registered in india under the indian companies act and is exclusive distributor in india of the channel owned by msm satellite (singapore) pvt. ltd. one of the producers namely ' ..... optimistic entertainment india ltd'. is producer of a programme named "crime patrol" which was telecast on "sony entertainment television". the petitioner being chief executive officer of the company 'multi ..... be prosecuted by the complainant only on the ground that he is chief executive officer of the company unless it has been shown by the complainant that petitioner is vicariously liable for criminal act of the company. the petitioner is therefore, prima facie not in any way liable to be prosecuted for the telecast .....

Assistant Commissioner of Income Vs. Bal Bharti Nursery School

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2002)82ITD71(All.)

..... from the property no. 13, expenses relating to fir no. 221/87 were in connection with criminal complaint under section 147/ 452/383 of the crcp/cpg/ipc act against h.r.a. bakhat, writ no. 2490/88 was for seeking stay against arrest of mr. bakhat, miscellaneous bail application 1928/88 was for bail ..... the constitution. charging capitation fee in consideration of admission to educational institutions, is a patent denial of a citizen's right to education under the constitution." "indian civilization recognizes education as one of the pious obligations of the human society. to establish and administer educational institutions is considered a religious and charitable object. ..... expenditure likely to be incurred for imparting the education) and if not violative of the article 14 of the indian constitution, is an activity not thought of by the provisions of section 10(22) of the act, because, just as charging of. capitation fee divides the society (students) in two categories--one consisting of .....

Late Iqbal Hussain, L/H-2 Ekram Vs. Income-tax Officer, Ward-1(1)

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2007)111TTJ(All.)717

..... confirmed this view. on a reference to the high court: held, that the absence of a legal fiction as found in section 24b(2) of the indian income-tax act, 1922, would militate against the acceptance of the contention that the legal representative should be deemed to he the assessee in the present case so that he ..... of the deceased liable far the penalty which would have been payable by the deceased .assessee had he not died. in oar opinion, under section 159 of the it act penalty proceedings for a default committed by deceased can be started or continued against the legal representatives. 20. in 'view of this clear legislative provision it is ..... , calcutta bench, in bhuwan mohan mittal charitable trust v. ito 45 itd 617, for the proposition that on the death of the deceased penalty proceedings under the act shall abate like all other criminal proceedings against him. (i) assessing officer has initiated penalty proceedings after completing the assessment on 25.01.2000 and issued the penalty .....

Shiv Shanker Pal Vs. Gorakhpur Mandal Vikas Nigam Ltd.

Court : Allahabad

Reported in : 2003(4)AWC2884; (2003)3UPLBEC2271

..... the temporary promotion of the petitioner has been recalled and he has been reverted to his original post. the respondent is a company incorporated under the indian companies act having its own memorandum and service rules as 'gorakhpur mandal vikas nigam limited, gorakhpur general service rules' (hereinafter referred to as the service ..... rules). the company is engaged in promoting and establishing industries and enterprises for manufacturing goods and other materials having its own board of directors ..... to his original post of assistant grade-i.6. learned counsel for the petitioner has raised two submissions before me. firstly, that the respondent company being wholly controlled by the state government is a state within the meaning of article 12 and secondly, that the reversion being made without any .....

Dr.S.N.Tripathi Vs. State of U.P.Through the Prin. Secy. Higher Educat ...

Court : Allahabad

..... also a relevant indication. their lordships in the majority also specifically overruled as a legal principle that a society registered under the societies registration act or a company incorporated under the companies act, is by that reason alone excluded from the concept of state under article 12 of the constitution. 19. in the case of scert ..... s.s. rana. v. registrar, cooperative societies and another, their lordships relied upon the judgment reported in (2002) 5 scc 111: pradeep kumar biswas. v. indian institute of chemical biology, and proceeded to observe that unless deep, pervasive and functional control of the state over the society exist, an institution cannot be held as ..... pandey v. district basic education officer and others; (1981) 1 scc 722, ajay hasia v. khalid mujib sehravardi; (2002) 5 scc 111, pradeep kumar biswas v. indian institute of chemical biology and others; (2003) 10 scc 733: federal bank ltd. v. sagar thomas and others; (2005) 1 scc 149, virendra kumar srivastava v. .....

Rama Kant Upmanyu Vs. State Bank of India

Court : DRAT Allahabad

Reported in : II(2003)BC122

..... of an inventory of the properties of the defendant or for the sale thereof. (19) where a certificate of recovery is issued against a company registered under the companies act, 1956 (1 of 1956), the tribunal may order the sale proceeds of such company to be distributed among its secured creditors in accordance with the provisions of section 529-a of the ..... or the appellate tribunal shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purposes of section 196 of the indian penal code (45 of 1860) and the tribunal or the appellate tribunal shall be deemed to be a civil court for all the purposes of section 195 and chapter ..... compliance of section 21 is not to be made in this appeal. he submitted that this question arose in a writ petition filed by gemini arts (p) ltd. v. indian bank, and the hon'ble high court, madras took the view that the requirement to deposit "determined" amount while filing the appeal could arise only in appeal against the final .....

Late Iqbal HussaIn Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Allahabad

..... this view. on a reference to the high court: held, that the absence of a legal fiction as found in section 24b(2) of the indian income tax act, 1922, would militate against the acceptance of the contention that the legal representative should be deemed to be the assessee in the present case so that he ..... is not acceptable. it has been held in addl. cit v. bhagat swamp chaianjit singh & co. that any interpretation of statute which makes other provisions of the act redundant should be avoided. thus, once the expression "any sum" covers interest than it will certainly cover other items including penalty also. therefore the legal representative is ..... in bhuban mohan mtter charitable trust v. ito (1993) 45 itd 617 (cal), for the proposition that on the death of the deceased penalty proceedings under the act shall abate like all other criminal proceedings against him. (i) assessing officer has initiated penalty proceedings after completing the assessment on 25th jan., 2000 and issued the penalty .....

Ellora Paper Mills Ltd. and Another Vs. State of U.P. and Others</B>

Court : Allahabad

Reported in : 1999(1)AWC758

..... j. 1. petitioner no. 1 is a company registered under the indian companies act, which is engaged in the business of manufacturing and selling various kinds of paper and pulps. it has its registered office in bombay and its factory is in maharashtra. in the course of business, the petitioner company entered into contracts with the government of uttar pradesh ..... legislature cannot give any preference to one state over another. hence in fact the words emphasized by shri singh go in favour of the petitioner.11. in indian cement and others v. state of andhra pradesh. air 1988 sc 567, it was held that a local preference in inter-state sales tax violates article ..... preference to mills situated within their own states. in our opinion, if other states are actingunconstitutionally, that does not justify the u- p. government also to act unconstitutionally. india is one nation, and this habit of some states behaving as if they are separate or independent nations has to be deprecated. moreover the impugned .....