Pointing - Judgment Search Results

Controller of Estate Duty Vs. Smt. Sunanda S. Gosavi

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (1983)5ITD576(Pune.)

..... against the view taken by the assistant controller 3 mr trimal pointed out that reading the partnership deed it appeared that the ..... partnership and the firm shall be continued as such it was pointed out to mr gadgil that clause 15 specifically makes a ..... reason why the appellate tribunal must be precluded from handling a point which appertains to the assessee s assessment merely because nobody .....

Rajneesh Foundation Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1983)4ITD409(Mum.)

..... avail of the exemption an educational institution generally exists for educational purposes the significance of point solely in the sub section therefore cannot be regarded as a matter of mere caution ..... income of the previous year the learned counsel for the assessee has stressed the latter point and claimed during the year of account the assessee s activities were purely educational whatever .....

Smt. G. Kamalamba Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1983)5ITD252(Hyd.)

..... andhra pradesh high court supports the assessee s case on all points including the test of real income 7 a still another decision ..... he distinguished the case decided by the madhya pradesh high court and pointed out that the madhya pradesh high court did not deal with ..... interest from the share of profits was upheld the high court pointed out interest paid to the partner must necessarily be added to .....

Hansalaya Properties Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1983)4ITD475(Delhi)

..... third member is not an appellate authority his opinion on the point or points of difference is relevant as such point or points will be decided according to the opinion of the majority of ..... difference between the learned members who heard the appeals originally regarding the formulation of the point or points of difference assuming that we were persuaded to agree with the parties that the .....

Second Income-tax Officer Vs. Narendra A. Sheth, Huf

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1983)6ITD300(Mum.)

..... in refusing to rectify the assessment on the ground that the point involved was debatable and controversial he relied on the decision in ..... sports amp radio works supra in support of his contention he pointed out that the facts therein might be different but the principle ..... case the high court was considering the situation obtaining at a point of time prior to the decision of the supreme court or .....

Estate of Late Shri T.S. Srinivasa Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1984)7ITD597(Mad.)

..... referred to the facts of the case and stressed the point that as pointed out in the learned accountant member s detailed order the ..... facts whereas according to the learned accountant membeestate of r the point of dispute for resolution is the following whether on the ..... nominee or the executor or the legal representative in effect the point of difference commonly referred to me would be whether the .....

Jones Vs. Barnes

Court: US Supreme Court

..... however an indigent defendant has no constitutional right to compel appointed counsel to press nonfrivolous points requested by the client if counsel as a matter of professional judgment decides not ..... take professional responsibility for the conduct of the case after consulting with his client respondent points to the aba standards for criminal appeals which appear to indicate that counsel should .....

Nasibdar Suba Fakir Vs. Adhia and Company and ors.

Court: Mumbai

Reported in: I(1984)ACC105; AIR1984Bom1; 1983(1)BomCR520; (1983)85BOMLR373; [1985]58CompCas449(Bom); ILR1984Bom1714; 1983MhLJ647

..... it collided against another motor lorry no mrr 7557 at a point on bombay agra road at bhandup the latter truck coming ..... mr kudrolli the learned advocate appearing for the appellant urged three points before us 11 they are that the quantum of compensation ..... notice looks after the evidental requirement for such judical conclusion the point is that the consideration which is paid by theowner of the .....

Dasappa Vs. Southern Railways

Court: Karnataka

Reported in: ILR1986KAR301

..... tondebhavi and in between you had stopped at a number of points even after the incident you stated that you had no further ..... thondebhavi onwards to yeshwantpur there was some difficulty at an intermediate point and this was due to some blockage in one of the ..... government dated the 2nd january 1962 is defective in law as pointed out earlier the appellate authority placed reliance only on the charge .....

JaIn Shudh Vanaspati Limited Vs. Union of India and anr.

Court: Delhi

Reported in: 1983(14)ELT1688(Del); ILR1983Delhi327

..... duty of custom was asserted as being vested in the petitioner point no 1 is plea of promissory estoppel maintainable 7 a similar ..... the bench misappreciated the position in law for as we have pointed out above notwithstanding the total exemption goods remain chargeable by virtue ..... of duty must be calculated on that date we have already pointed out that this argument ignores section 15 for whichwe can .....