Judgment Search Results Home > Cases Phrase: karnataka rent control act 2001 section 52 landlord and tenant to furnish particulars Court: income tax appellate tribunal itat delhi Page 1 of about 1 results (0.107 seconds)

J.C. Chandiok Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1999)69ITD75(Delhi)

..... the right of inheritance in certain cases, but do not detract from the inheritability of the right.referring to the provisions of s. 5(3) of the delhi rent. control act, learned counsel submitted that it does not place any restriction on transfer of tenancy right. it recognised the same as acceptable. it only prohibits any consideration for transfer ..... decision rendered by the hon'ble allahabad high court in gulab chand's case (supra), shri syali submitted that this decision is not a binding precedent because :- (b) the karnataka high court in cit vs. joy ice cream (p) ltd. (supra) took a view contrary to the decision of the allahabad high court; (c) the calcutta high court ..... of the transfer of tenancy right for the acquisition of which the assessee did not pay anything. in the case of joy ice cream's (supra) hon'ble karnataka high court has held that if a particular receipt is incapable of being computed as capital gain, the said receipt cannot be charged to tax as "capital gains". .....

inspecting Assistant Vs. Srikrishan Khanna

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1994)48ITD1(Delhi)

..... value of property in question should be adopted keeping in view the market value of the property based on municipal valuation which in turn followed the provisions of rent control act. it was pointed out that gross a.l.v. of the property owned by m/s. amritsar swadeshi woollen mills has been determined by the amritsar ..... value of property in question should be adopted keeping in view the market value of the property based on municipal valuation, which in turn followed the provisions of rent control act and pointed out further that gross a.l.v. of the property owned by m/s. amritsar swadeshi woollen mills had been determined by the amritsar municipal ..... of the wealth-tax act. keeping in mind this observation of karnataka high court, it is clear that the supreme court has laid down that if the property is not put to full use or the return is not commercial, capitalisation of rental value pegged down statutorily by the provisions of the rent control legislation yields misleading results .....

Bindals Developers Pvt. Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

..... court as well as english decisions.keshavlal jethalal shah v. mohanlal bhagwandas and anr. the nature of amendment to section 29(2) of the bombay rents, hotel and lodging house rates control act as amended by gujarat act 18 of 1965, observed as follows: the amending clause does not seek to explain any pre-existing legislation which was ambiguous or defective. the power ..... is on one hand, whereas the view of the andhra pradesh high court in the case of cit v. nawab mir barkat ali khan (1974) tax lr 90 and the karnataka high court in the case of ramkumar mills (p) ltd. v. cit is different. so far as the view taken by the apex court in the case of osman ..... and would make the legislature to be dubbed as being a party to a nonsensical legislation. one cannot reasonably and logically visualise as to when a person in actual physical control of the property realising the entire income and usufructs of the property for his own use and not for the use of any other person, havins the absolute power .....

Mentha and Allied Products Pvt. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1992)43ITD33(Delhi)

..... to ", such receipts or gains could not form part of eligible profits. in my opinion, this controversy is unnecessarily brought in. considering the scheme of the act and the legislative intent in the retrospective amendments of various sections in chapter via, it appears to me that such controversy need not be gone into. even ..... held that amounts received by an assessee on account of cash compensatory support were not trading receipts and were, therefore, not taxable under the income-tax act, 1961. the tribunal observed that the cash compensatory support is received by an exporter in its capacity as a registered exporter and such receipts could ..... within the meaning of the definition. there is no commercial connection between interest and the rented land and effective source -- not land -- has become apparent". after quoting the above observations of the privy council, the learned judges of the karnataka high court observed that the privy council assigned a restricted meaning to the word " .....

Ubs Publishers Distributors Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1991)36ITD457(Delhi)

..... refer to the decision of the bangalore bench of the itat in the case of krishna associates (supra). that case was more or less similar to the karnataka high court decision in datacons ltd., considered above. so the facts of that case are entirely different. under these circumstances, we are of opinion that the assessee ..... a company which was carrying on business of printing balance-sheet, profit and loss accounts, pamphlets, dividend warrants and share certificates of another group of companies under the control of kasturbai lalbai. thus, whatever the assessee was making there, was a commercial product, commercial goods, sold to others after manufacture. that is not the position ..... plant and machinery did not exceed rs. 20 lakhs. therefore, the assessee satisfied the conditions of being treated as a small scale industry under the income-tax act also. referring to the decision of the bangalore bench of the tribunal in the case of krishna associates v. ito [1987] 22 itd 530, he submitted that .....

Hotel Jagadeswari (P.) Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1993)47ITD454(Delhi)

..... that luxury tax is a tax imposed on the provision of luxuries by hotels. this tax, as we have pointed out above, is levied by the state government. the karnataka act defines luxuries provided in a hotel more elaborately i.e., to include air-conditioner, telephone, television, radio, music, extra beds and other amenities for which charges are compulsorily ..... as a return for any services rendered to.be covered sub-clause (b). further, "such services" in above clause is qualified and controlled by words "as are normally included by a hotel in room rent". for determining whether to a given charge sub-clause (b) is applicable it is to be seen whether charges are for services normally ..... for the power of the board to make rules subject to the control of the central government by issuing a notification in the official gazette. clause (a) of sub-section (2) of section 31 provided that rules can be made for the manner in which the room rent may be determined under sub-clause (a) of sub-section (1 .....

Rupayan Associates (P.) Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1995)53ITD268(Delhi)

..... the impugned addition by way of valuation of closing stock. the judgments of hon'ble high courts relied upon by shri syali in support of his proposition, i.e., karnataka state forest industries corpn. ltd.'s case (supra) and begum noor banu alladin's case (supra) support our view. the ratio of hon'ble suprerne court in ..... of the contractors assigned civil work and interior. shri syali submitted that the architects appointed by the bank, namely, m/s jsa were to coordinate, supervise and control the work to enable the bank to settle the bills of the contractors and even to certify advance payments to the contractors based on their bills and finally to ..... for renovation of their office and for this project the bank had appointed an architect, a consultant and contractors for different jobs, all of which were to act in tandem for the completion of the project and towards this end a system was evolved to review periodically the progress made and to undertake corrective measures whenever required .....

Pratap Steel Rolling Mills (P.) Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1991)36ITD383(Delhi)

..... challenge of levy of interest and related to this main question is the challenge of the calculation.there can be no dispute to the proposition laid down by the karnataka high court in deepchand kishanlal's case (supra) because, the emphasis is again interpretation of the law in its proper perspective. as pointed out above, there ..... basis and thereby upheld the calculation adopted by the assessing officer in his rectification order.sh. dinodia referred us to the provisions contained in section 215 of the act and submitted that, sub-section (2) of section 215 clearly provided that while charging of interest, the tax that has been paid under section 140a would be ..... of the assessee is on the confirmation of the rectification action under section 154, taken by the assessing officer in the charging of interest under section 215 of the act, thereby raising a further demand of rs. 15,949 as additional interest payable by the assessee.2. sh. pradeep dinodia submitted that, the assessee company was .....

income Tax Officer Vs. Ekta Promoters (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2008)117TTJ(Delhi)289

..... is that the same is levied in respect of amount of refund for which the assessee was not legally entitled to. according to the decision of hon'ble karnataka high court in the case of union home products ltd. v. union of india , the levy of interest is compensatory in nature and according to the ..... on the law of england, vol. 1 p. 59; referred to in atmaram mittal v. lshawar singh punia ; member secretary, andhra pradesh state board for prevention & control of water pollution v. andhra pradesh rayon's ltd. ; cce v.14. learned cit-departmental representative further submitted that since different benches of the tribunal have held contrary views ..... interest used the expression 'may' thereby giving discretion to the authorities concerned to either reduce or waive the interest. the change brought about by the amending act (finance act, 1987) is clear indication of the fact that the intention of the legislature was to make the collection of statutory interest mandatory.19. concluding his arguments .....

Mmtc Ltd. Core-1 Vs. Jt. Cit

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2004)91TTJ(Delhi)841

..... we may advert to certain well recognized judicial pronouncements on the subject. the cit(a) has also relied upon the decision of the hon'ble high court of karnataka in the case of sterling food v. cit 150 itr 292 to hold the issue against the assessee. the said decision has since been approved by the hon' ..... under an export promotion scheme. it sold such import entitlements and claimed that the sale proceeds of such import entitlements was eligible for relief under section 80hhc of the act.the apex court approved the denial of relief to the assessee with respect to its aforesaid income. the apex court, while referring to the world 'derived' opined ..... receipts as are found credited in this account are in respect of invocation of p.g. bonds, load port discharge, etc. the business of the assessee comprises of acting as a channelising agency both, for export and import which itself requires transportation by sea, etc., which would require income/expires of the impugned heads which are normal in .....