Quartered - Year 1979 - Judgments

Dec 18 1979 (SC)

C.i.T., Madras Vs. K.S. Ratnaswamy

Court: Supreme Court of India

Decided on: Dec-18-1979

Reported in: AIR1980SC525; (1980)14CTR(SC)377; [1980]122ITR217(SC); (1980)2SCC548; [1980]2SCR519

..... january 1953 but that is only a part of the quarter as a quarter is a unit in itself and there should be a ..... framed under the act provides that every registered dealer should furnish quarterly returns accompanied by a treasury challan in proof of payment of ..... year was from 1st november to 31st october they submitted their quarterly returns upto 30th april 1952 since no returns were submitted thereafter .....

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Jan 10 1979 (SC)

Ram Lal Narang Vs. State (Delhi Administration)

Court: Supreme Court of India

Decided on: Jan-10-1979

Reported in: AIR1979SC1791; 1979CriLJ1346; (1979)2SCC322; [1979]2SCR923

..... 3 years from october 16 1951 which fell within the 4th quarter of the concerned year the appellant then filed his returns under ..... jurisdiction to assess the turnover in respect of the entire fourth quarter but as it was done without showing separately the assessment of ..... tax payable in respect of each quarter this court cannot confine the relief to be given to the .....

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Nov 07 1979 (SC)

Ebrahim Suleiman Sait Vs. M.C. Mohammed and anr.

Court: Supreme Court of India

Decided on: Nov-07-1979

Reported in: AIR1980SC354; (1980)1SCC398; [1980]1SCR1148; 1980(1)LC12(SC)

..... b sudershan reddy jj interpretation of regulation control restraint held the word regulation in some quarters is considered to be unruly horse the word control is an unfortunate word of such .....

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Mar 06 1979 (SC)

Sitaram and ors. Vs. State of M.P.

Court: Supreme Court of India

Decided on: Mar-06-1979

Reported in: 1979CriLJ1028; (1979)3SCC644; 1980Supp(1)SCC338

..... edn vol 1 pp 160 161 current legal problems 1958 vol 11 p 194 law quarterly review vol 71 1955 p 410 11 the judicial process by henry j abraham 1962 .....

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May 04 1979 (SC)

Commissioner of Income Tax (Central) Vs. B.N. Bhattacharjee and anr.

Court: Supreme Court of India

Decided on: May-04-1979

Reported in: AIR1979SC1725; [1979]118ITR461(SC); (1979)4SCC121; [1979]3SCR1133

..... and was a dealer registered tinder the act under s 10 it had to send quarterly returns within the time specified and when sending the returns had to pay the amount .....

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Sep 05 1979 (HC)

Commissioner of Income-tax Vs. Modi Spinning and Manufacturing Mills C ...

Court: Allahabad

Decided on: Sep-05-1979

Reported in: [1980]125ITR361(All); [1980]3TAXMAN153(All)

..... these the assessee had constructed a large number of quarters in 1948 those quarters were just opposite to the factory building of m ..... to modi industries ltd subsequently the assessee required some of the quarters for its own employees and admittedly in the previous year ..... the opinion of the tribunal the fair rent of the aforesaid quarters would be only the rent which the assessee was receiving .....

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Aug 28 1979 (HC)

Commissioner of Income-tax Vs. Hind Lamps Ltd.

Court: Allahabad

Decided on: Aug-28-1979

Reported in: [1980]122ITR451(All)

..... per annum in respect of profit bonus medical expenses rent free quarters car allowance and depreciation on air conditioners provided to two ..... the expenditure incurred by the company on the repairs of these quarters and the depreciation before section 40 a v is attracted ..... present case the company allowed its employees free residence in the quarters and in doing so incurred no expenditure at all the .....

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Jan 19 1979 (HC)

Dr. Yash Paul Gupta Vs. Dr. S.S. Anand and ors.

Court: Jammu and Kashmir

Decided on: Jan-19-1979

Reported in: AIR1980J& K16

..... merely telling the appellant that ho was an unauthorised occupant because he occupied the govt quarter unautho ricedly tantamounted to specifying the grounds on which his eviction was proposed such a ..... 1974 threatening to initiate disciplinary proceeding against him in case he failed to vacate the quarter eviction proceedings against the appellant had to be drawn and conducted to their logical end .....

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Feb 08 1979 (HC)

Mysore Cements Limited Vs. State of Karnataka

Court: Karnataka

Decided on: Feb-08-1979

Reported in: [1985]59STC197(Kar)

..... shri prasad did not dispute that the assessee had filed quarterly returns showing both his total and taxable turnovers but shri ..... authority in the present case since the assessee himself filed quarterly returns he must be regarded as having intimated to the ..... of the assessee for adopting the method of filing quarterly returns hence the quarterly returns filed by the assessee for the assessment year .....

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Jun 21 1979 (HC)

Dover Road Co-operative Housing Society Ltd. and ors. Vs. Corporation ...

Court: Kolkata

Decided on: Jun-21-1979

Reported in: AIR1980Cal141

..... calcutta assessed three separate flats separately and fixed annual valuation and quarterly tax payable by each flat owners and after such assessment ..... intimated them by notices on 14th of jan 1976 and the quarterly consolidated rate payable by the said petitioners in respect of ..... rate under the said act and consolidated rate bills for each quarterly was sent to the petitioners at the maximum rate of .....

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