Portion - Judgment Search Results

Geiminy Steel Tubes Ltd. Vs. Deputy Commissioner of Commercial Taxes

Court: Karnataka

Reported in: [1999]114STC259(Kar)

orders rajendra babu j 1 the petitioner is aggrieved by the notice issued to him under section 12a of the...

Revathi Vs. Sixth Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT

Reported in: (1996)57ITD44(Bang.)

..... been stated to be consisting of two different portions the first portion being the discretionary portion of the aop is required to suffer tax ..... duly allowed relief under section 86 v on that portion the other portion of the income of the aop has however not ..... has actually been assessed to income tax whereas the specific portion has been allotted to the beneficiaries individually and therefore the .....

A.S. Mani (Deceased) by Lrs. Thirunavukkarasu and ors. Vs. Udipi Hari ...

Court: Chennai

Reported in: 1996(1)CTC652; (1996)IMLJ171

..... is carrying on his coffee hotel business in the rear portion the upstairs portion is being used as lodging house there is a narrow ..... the purpose of expanding the business run by the landlord the portion in the occupation of the tenants are required by way ..... purpose for additional accommodation for securing better access to the respondents portion is not a requirement contemplated under section 10 3 c .....

Mani Alias Ranganayaki and ors. Vs. M. Kokilamani, Represented by Her ...

Court: Chennai

Reported in: (1995)2MLJ307

..... concerned the advocate commissioner suggested that the allotment of properties would be equitable if the portions are realigned in a different manner but he has taken care to mention that it ..... thereby he was fully aware that there were encroachments obstructing the access to the two portions in spite of that allottee did not challenge the correctness of the award and allowed .....

A.S. Mani (Deceased) by L.Rs. Thirunavukkarasu and ors. Vs. Udipi Hari ...

Court: Chennai

Reported in: (1996)1MLJ171

..... is carrying on his coffee hotel business in the rear portion the upstairs portion is being used as lodging house there is a narrow ..... the purpose of expanding the business run by the landlord the portion in the occupation of the tenants are required by way ..... purpose for additional accommodation for securing better access to the respondents portion is not a requirement contemplated under section 10 3 c .....

Gurusamy Naicker and ors. Vs. G. Jayaraman and ors.

Court: Chennai

Reported in: (1995)2MLJ549

..... that the abovesaid gift under ex a 22 was only a reasonable portion out of the joint family properties as would satisfy the abovesaid ..... properties the gift was valid because it was only a reasonable portion made by the kartha in favour of the daughters viz defendants ..... and other decisions with reference to the said aspect of reasonable portion we have already pointed out that there is no plea by .....

Oklahoma Tax Comm'n Vs. Jefferson Lines, Inc.

Court: US Supreme Court

..... case did the state apportion the tax to avoid taxing that portion of the interstate activity performed in other states and i ..... commerce clause because it tried to tax significantly more than that portion of the revenues from the interstate activity which reasonably reflects ..... remain namely that oklahoma is imposing an unapportioned tax on the portion of travel outside the state just as did new york .....

Assam Company Ltd. and anr. Vs. State of Assam and ors.

Court: Guwahati

..... for appreciating the aforesaid contention of dr gauri shankar the relevant portion of rule 5 of the agricultural income tax rules is ..... grown andmanufactured by the seller in the province of assam the portion of netincome worked out under the indian income tax act and ..... derived from such land by the cultivation of tea means that portion of the income derived from the cultivation manufacture and sale .....

Niranjan Lal Kanodia Vs. Harbans Lal

Court: Delhi

Reported in: 1995IIAD(Delhi)347; 1995(34)DRJ14

..... that the alleged sub tenants were in exclusive possession of their portion and thereforee it was held that the first appellant i e ..... second and third appellants were in permissive possession of the half portion of the shop relying on these facts the learned counsel for ..... the right to possess the premises nor the premises or any portion of the premises ever vested in the alleged sub tenants niranjan .....

S. Balamani Vs. V. Periaswami

Court: Chennai

Reported in: AIR1995Mad284; (1995)IIMLJ198

..... the appellate authority is patently wrongand that the further finding of the appellateauthority that the portion in the occupationof the landlady is more than sufficient for heris beyond the scope of ..... 1 1983 for her occupation at that time there were three tenants occupying three different portions therefore the landlady filed three petitions for eviction of the tenants for her own occupation .....