Observing - Judgment Search Results

T. K. Roy Vs. Commissioner of Wealth-tax. S. Karam Singh V. Commission ...

Court: Guwahati

..... ram narain agrawal 1977 106itr965 all and cgt v c muthukumaraswamy mudaliar 1975 98itr540 mad observed as follows quot a fiscal statute cannot be construed retrospectively unless there are clear words ..... default is a continuing one after the two amendments it is worthwhile to mention some observations made by the supreme court of india in balakrishna savalram pujari waghmare v shree dhyaneshwat .....

Commissioner of Income-tax Vs. Soorajmul Nagarmull

Court: Kolkata

Reported in: [1983]139ITR239(Cal)

..... 17 mr pal rightly submitted that the tribunal in quoting the observations of chagla c j from the aforesaid case has introduced the ..... all material facts necessary for his assessment and the supreme court observed that in the circumstances of that case the question whether the ..... neither the aforesaid argument of mr roy nor the aforesaid observations relied on by him has any bearing on the question involved .....

T.K. Roy, Vs. Commissioner of Wealth-tax

Court: Guwahati

..... ram narain agrawal 1977 106itr965 all and cgt v c muthukumaraswamy mudaliar 1975 98itr540 mad observed as follows a fiscal statute cannot be construed retrospectively unless there are clear words to ..... default is a continuing one alter the two amendments it is worthwhile to mention some observations made by the supreme court of india in balakrishna savalram pujari waghmere v shree dhyaneshwar .....

Vijay Kumar and anr. Vs. the State of Himachal Pradesh

Court: Himachal Pradesh

Reported in: 1978CriLJ1619

..... first take up for our consideration three supreme court decisions in which some rather casual observations are found regarding this point in ramkishan mithanlal v state of bombay 1955crilj196 the supreme ..... magistrate shall be proved as against such person these are the only relevant observations in the decision the observations make reference only to sections 25 and 26 and the relevant discussion .....

Smt. Samundra Devi Vs. Chand Singh and ors.

Court: Himachal Pradesh

Reported in: AIR1979HP24

..... question of adverse possession this division bench of punjab high court has made the following observations which are very pertinent to the contention which is under our consideration at p 191 ..... quite open and hence the presumption above referred to was sufficiently rebutted the court further observed that it is sufficient if adverse possession is adequate continuous and exclusive that the true .....

Bengal Paper Mill Company Ltd. Vs. Superintendent of Central Excise an ...

Court: Kolkata

Reported in: 1985(20)ELT302(Cal)

..... receipts 1969 on the above subject and reproduce below the observations recommendations that have been made by the public accounts committee ..... in their 11th report the committee observe that wrapping paper used in the manufacture of reel cores ..... could not be any estoppel in such circumstances but the observations in that case were made in entirely different context it .....

Commissioner of Income-tax and Super Profits Tax Vs. Burn and Co. Ltd.

Court: Kolkata

Reported in: [1978]114ITR565(Cal)

..... this expression is often considered in contradistinction to provision our attention was drawn to the observations appearing in william pickles accountancy third edition page 184 where reserve has been state ..... known liability of which the amount cannot be determined with substantial accuracy pickles has further observed that the amount set aside for the last mentioned purpose in excess of estimated .....

imperial Chemical Industries Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1979]116ITR516(Cal)

..... the power to show that there was an obligation to exercise it but lord blackburn observed that enabling words in certain context were compulsory where these words were to effectuate the ..... singh sons p ltd v union of india 1967 64itr501 cal where the division bench observed that theprocedural law when amended had retrospective operation and thisdoctrine of retrospective operation of procedural .....

Commissioner of Income-tax, Bombay City Iii, Bombay Vs. Bank of India ...

Court: Mumbai

Reported in: [1979]118ITR809(Bom)

..... were also plant and machinery the tribunal dismissed these contentions of the assessee by observing simpliciter that they constitute ordinary fixtures and cannot qualify for development rebate 5 thus ..... electric installations was thus not directly before the high court although there are general observations which may be relevant to the question under consideration before us ultimately the court .....

Commissioner of Income-tax Vs. Lalit Prasad Rohini Kumar

Court: Kolkata

Reported in: [1979]117ITR603(Cal)

..... assessed under the act we are in respectful agreement with the observations made by the acting chief justice in the aforesaid judgment ..... 1978 111itr111 all the division bench of the allahabad high court observed that no appeal was provided by the legislature against an ..... of members thereof individually if the appeal lay the supreme court observed section 31 of the act prescribed the powers of the .....