Materialize - Year 1972 - Judgments

Jan 13 1972 (HC)

Lakhmani Mewal Das Vs. Income-tax Officer, 'i' Ward and Ors.

Court: Kolkata

Decided on: Jan-13-1972

Reported in: [1975]99ITR296(Cal)

..... mere change of opinion the petitioner further asked the officer concerned to furnish all the materials on which he had reason to believe that income had escaped assessment apparently the ..... circumstances mentioned hereinbefore the next question that falls for consideration therefore is whether there were materials which have been disclosed from which the income tax officer could have formed the .....

Tag this Judgment! Ask ChatGPT

Dec 08 1972 (HC)

M. Varadarajulu Vs. Income-tax Officer, Hundi Circle Ii, Madras.

Court: Chennai

Decided on: Dec-08-1972

Reported in: [1974]97ITR476(Mad)

..... jurisdiction some prima facie grounds for thinking that there had been some non disclosure of material facts the learned counsel for the petitioner then contended that the reports submitted by the ..... then contended by the learned counsel for the petitioner that the assessee had disclosed all material facts by producing all his account books wherein these loan transactions have been entered into .....

Tag this Judgment! Ask ChatGPT

Jan 04 1972 (SC)

The State of Punjab Vs. M/S. Associated Hotels of India Ltd.

Court: Supreme Court of India

Decided on: Jan-04-1972

Reported in: (1972)1CTR(SC)1

..... treat them as chargeable on the mere ground that the transaction involved transfer of packing materials whose value must have been taken into consideration while fixing charges for the service such ..... to construct the bus bodies in the most substantial and workmanlike manner both as regards materials and otherwise in every respect in strict compliance with the specifications and should deliver them .....

Tag this Judgment! Ask ChatGPT

Sep 08 1972 (HC)

K. Abdul Azeez Sahib and Sons, Four Horse Beedi Manufacturers and ors. ...

Court: Chennai

Decided on: Sep-08-1972

Reported in: (1973)2MLJ126

..... holder enters into an agreement with the contractors in north arcot district he issues raw materials for the manufacture of beedies to the contractors under the agreement the contractor undertakes to ..... second respondent had questioned the correctness of the figures the petitioners would have placed necessary materials to establish their case before this court in view of the conclusion we have arrived .....

Tag this Judgment! Ask ChatGPT

May 04 1972 (HC)

Daulat Ram Vs. Bharat Insurance Company and anr.

Court: Delhi

Decided on: May-04-1972

Reported in: AIR1973Delhi180; [1974]44CompCas190(Delhi)

..... reason for any misrepresentation made by smt chawli devi on a material matter the learned sub ordinate judge has found that the policy ..... it was false or that it suppressed fact which it was material to disclose in that case the question arose concerning revival or ..... shades of semi literacy we have non been told that what material bearing this has no insurance policy even respecting pardah there are .....

Tag this Judgment! Ask ChatGPT

Mar 09 1972 (HC)

Commissioner of Income-tax Vs. Indian Aluminium Co. Ltd.

Court: Kolkata

Decided on: Mar-09-1972

Reported in: [1973]88ITR257(Cal)

..... of manufacturing machinery engines turbines tanks ships bodies tools implements accessories equipments and other materials and products in india and elsewhere now this assessee the textile machinery corporation ..... ingots the ultimate end product of the industrial undertaking is not of any material consequence in judging whether the industrial undertaking has been formed by the reconstruction .....

Tag this Judgment! Ask ChatGPT

Jan 06 1972 (HC)

Commissioner of Income-tax Vs. Hoosen Kasam Dada (India) Ltd.

Court: Kolkata

Decided on: Jan-06-1972

Reported in: [1973]91ITR453(Cal)

..... explanation production before the income tax officer of account books or other evidence from which material facts could with due diligence have been discovered by the income tax officer will not ..... profit and loss account should disclose clearly the result of the working and disclose every material feature including credits or receipts in respect of non recurring transaction or transactions of an .....

Tag this Judgment! Ask ChatGPT

Jan 03 1972 (HC)

Smt. V. Kanakammal Proprietrix, Lakshmi Saraswathi Bus Service Vs. Thi ...

Court: Chennai

Decided on: Jan-03-1972

Reported in: (1972)1MLJ344

..... the light as above the regional transport authority indeed had an opportunity to place such material before the appellate authority in paragraph 10 of the appeal grounds the appellant respondent ..... excess of jurisdiction or irregular exercise of jurisdiction or an order which has resulted in material irregularity that this court normally interferes under section 115 of the civil procedure code i am .....

Tag this Judgment! Ask ChatGPT

Jun 13 1972 (HC)

Ambal and Co. Vs. the Government of Madras

Court: Chennai

Decided on: Jun-13-1972

Reported in: [1973]31STC53(Mad)

..... from sales tax and therefore only the value of the packing material was subjected to tax the petitioners objected to this assessment ..... 2 in this revision petition the petitioners contended that the packing materials were given to the customers free and the price charged in ..... that there were no express contracts of sale of the packing materials between the assessee and its customers on the facts could .....

Tag this Judgment! Ask ChatGPT

Nov 16 1972 (HC)

Ramco Cement Distribution Co. (P.) Ltd. Vs. the State of Kerala and an ...

Court: Kerala

Decided on: Nov-16-1972

Reported in: [1973]31STC226(Ker)

..... what was sold was a packet of cement or cement with packing materials in the former case the decision in m kutty hassan kutty ..... is a case in which cement was sold along with the packing material namely gunny bags prima facie therefore the entire amount will come ..... view that the words charges for packing will include the cost of material used for packing we think with respect that the view taken in .....

Tag this Judgment! Ask ChatGPT

Materialize - Judgment Search Results