Point - Judgment Search Results

Dr. J.N. Mokashi Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1983)3ITD774(Mum.)

..... a business as distinguished from a profession coming then to section 64 1 iii he pointed out that the word firm appearing therein stood unqualified which indicated that the narrower ..... which would include both businesses and professions and both proprietary and non proprietary entities as pointed out by shri joshi the expression substantial interest has been only artificially enlarged to include .....

Commissioner of Income-tax, Delhi (Central) Vs. Dalmia Cement (Bharat) ...

Court: Delhi

Reported in: [1982]137ITR681(Delhi)

..... order dated october 28 1970 by this rectification order the ito pointed out that the assessed should not have been granted any interest ..... bom observed if after long drawn process of reasoning on a point on which there obviously are two opinions high court in india ..... said ito consequent upon appeals references or revisions as we have pointed out in the decision in the case of national agricultural co .....

Smt. Savitri Devi Vs. Santa and Etc.

Court: Himachal Pradesh

..... other special circumstances repelling resort to that course in law or justice rulings on this point are legion even as situations for applications of this equitable rule are myriad we affirm ..... well with rapid agrarian reform contemplated by the framers 9 while dealing with the second point regarding the tenancy being indivisible the learned counsel has referred to a decision in miss .....

Commissioner of Income-tax Vs. Land Corporation of Bengal P. Ltd.

Court: Kolkata

Reported in: [1982]138ITR63(Cal)

..... carefully considered the contentions of the learned representative of the assessee the decision on the point whether the forfeited amount really constituted income or not was not necessary for deciding ..... dated 4th october 1974 on the miscellaneous application of the assessee the appeal involved two points for determination firstly whether the forfeited amount was an income and secondly whether the .....

S.K. Patel Family Trust (Proprietor of Nirma Chemical Works) and ors. ...

Court: Gujarat

Reported in: (1982)1GLR670

..... to raise any grievance against the same 8 we may point out that the contention that gravitational force accelerates the process ..... disputed questions of fact does not survive moreover it may be pointed out that not only have the investigations by the excise ..... opinion this contention must be rejected because the petitioners themselves have pointed out that some of the motor tankers have no compressors .....

Season Rubbers and ors. Vs. State of Kerala

Court: Kerala

Reported in: [1981]48STC256(Ker)

..... the first schedule what remains is only to identify that point though such point may not be identified immediately it could be determined easily ..... who is liable to tax under section 5 the point being thus identified as point of last purchase and the rate being that ..... with this question the andhra high court observed thus the single point is selected by making the last purchaser in the series of .....

income-tax Officer Vs. C.L. Sadani Family Trust

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1982)1ITD223(Kol.)

..... itr 548 we are mentioning this aspect to highlight the point that reliance by the departmental representative on yakub versey laljee ..... the beneficiary or his share but the learned departmental representative pointing out clause 3 d states that the interest of the ..... learned departmental representative argued the learned counsel for the assessee pointed out that what is to be seen is the position .....

The Commissioner of Income-tax, New Delhi Vs. Hindustan General Indust ...

Court: Delhi

Reported in: ILR1981Delhi763

..... the respective applicability of section 15c section 84 and also a point as to whether the assessed not having claimed exemption under section ..... but this conclusion was negatived by the supreme court it was pointed out that reconstruction of a business involved the idea of ..... been transferred the ultimate finding of the tribunal based as already pointed out on adequate material is that only a very small .....

S.P. Gupta Vs. President of India and ors.

Court: Supreme Court of India

Reported in: AIR1982SC149; 1981Supp(1)SCC87; [1982]2SCR365

..... nature and even the policymakers and their advisers may deliberately suppress certain view points and favour others such bureaucratic habits get encouragement in an environment of secrecy ..... of reasoning bhagwati j held that having examined various provisions at the constitution unerringly pointing towards assuring independence of judiciary from executive pressure to further fortify and insulate .....

Ambala Bus Syndicate (Pvt.) Ltd. and anr. Vs. State of Punjab and anr.

Court: Punjab and Haryana

Reported in: AIR1983P& H213

..... of the act he confined only to the first four points 8 highlighting point no 1 dr chitaley urged that the two entries 50 ..... stage carriers were assured of an uncompetitive field it was also pointed out that different considerations prevail for the grant of permits to ..... carriages and goods vehicles are categories distinct 17 for the third point it was contended that all transporters engaged in the plying .....