Relation Back - Judgment Search Results
Home > Cases Phrase: relation back Year: 1981 Page 1 of about 567 results (0.31 seconds)Ram Gopal Neotia Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Oct-20-1981
Reported in: (1982)1ITD160(Kol.)
..... during the course of the assessment proceedings because the action would relate back to the time when the first notice was issued the ito ..... a clear and unequivocal promise which is intended to create legal relations or effect a legal relationship to arise in the future ..... a clear and unequivocal promise which is intended to create legal relations or effect a legal relationship to arise in the future .....
Tag this Judgment! Ask ChatGPTPioneer Match Works Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Madras
Decided on: Feb-12-1981
Reported in: (1983)3ITD714(Mad.)
..... urging that even though subsidy was received at a later date it relates back to the date of actual installation of machinery and thus the actual cost ..... person or authority is to be given effect to viz whether it relates back or not secondly it does not amplify what exactly is the meaning ..... more so the question whether the subsidy received would relate back to the installation of the assets or not
Tag this Judgment! Ask ChatGPTArundhati Balkrishna Vs. Commissioner of Income-tax, Gujarat
Court: Gujarat
Decided on: Aug-17-1981
Reported in: (1982)29CTR(Guj)85; [1982]138ITR245(Guj)
..... the document was registered the title under the sale deed would relate back to the date of its execution and therefore though the registration ..... 30 1964 the transferee s title under the sale deed would relate back to the date of its execution i e on october 9 ..... be chargeable to tax under the head capital gains therefore in relation to every transaction of transfer of a capital asset the question .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax, Bombay City-i Vs. Glaxo Laboratories (Indi ...
Court: Mumbai
Decided on: Sep-04-1981
Reported in: (1982)26CTR(Bom)237; [1983]140ITR67(Bom)
..... v aryodaya ginning m g co ltd 1957 31itr145 bom it would relate back to 30 6 1961 when the shareholder accepted the recommendation the ..... the dividend as from the dated of declaration this liability can be related back to any earlier dated as on 1 7 1961 with the ..... october 24 1961 and therefore the declaration of the dividend would not related back to june 30 1961 that is the end of the accounting .....
Tag this Judgment! Ask ChatGPTRadhabai Bapurao Shelar and ors. Vs. Trimbak Madhavrao Shirole and ors ...
Court: Mumbai
Decided on: Aug-05-1981
Reported in: AIR1983Bom303; (1981)83BOMLR612
..... property of the deceased takes place on grant of probate it relates back to the time of the testator s death it can hardly be ..... act the act was enacted to amend and consolidate the law relating to the control of rents and repairs of certain premises and ..... landlord while the third part makes provision in respect of the relation between a tenant and sub tenant the expression landlord clearly provides .....
Tag this Judgment! Ask ChatGPTEstate of Late H.H. Rajkuerba, Dowager Maharani Saheb of Gondal Vs. Co ...
Court: Karnataka
Decided on: Apr-15-1981
Reported in: (1982)29CTR(Kar)346; [1982]135ITR393(KAR); [1982]135ITR393(Karn)
..... the charity were the recipients of this income and there is no relation back in the case of the bequest of a residue if no ..... allowed as a deduction 21 in all these four cases the assessment relates to the estate of late her highness rajkuverba dowager maharani saheb ..... the sales of some shares and gold the contention of the assesses relating to this amount also was that the estate duty leviable on .....
Tag this Judgment! Ask ChatGPTDarbar Shivrajkumar Vs. Commissioner of Gift-tax, Gujarat-iv
Court: Gujarat
Decided on: Apr-22-1981
Reported in: (1981)24CTR(Guj)169; [1981]131ITR647(Guj)
..... the title acquired under a document which is subsequently registered would relate back to the date of its execution this argument was in ..... act once registration is effected the title under the sale deed relates back to the date of its execution and therefore though registration ..... was presented on november 26 1964 the transferee s title having related back to the date of the execution of the sale deed .....
Tag this Judgment! Ask ChatGPTPratapsinhji N. Desai Vs. Commissioner of Income-tax, Gujarat-iii
Court: Gujarat
Decided on: Jan-28-1981
Reported in: (1982)22CTR(Guj)233
..... the supreme court in that case was concerned with the doctrine of relation back as to whether an adopted son acquired all the rights of an ..... aurasa son and whether those rights related back to the date of the death of the adoptive father so as ..... as under pq 1731 4 it is undisputed that the fiction of relation back in the case of adoption under hindu law is based on hindu .....
Tag this Judgment! Ask ChatGPTMunni Lal Vs. Smt. Sona and ors.
Court: Allahabad
Decided on: Sep-11-1981
Reported in: AIR1982All29
..... court dt 4 4 1972 the amendment made in the decree would relate back to the date of decree which was wrongly prepared under order 34 ..... court agreed on principles that an amendment made in the decree would relate back to the date of original decree but he erred in holding that ..... provisions of section 152 c p c but the amendment will not relate back to the decree itself and as such the decree dated 17 11 .....
Tag this Judgment! Ask ChatGPTJawahar Lal Motumalmamtani Vs. Bhag Chand Motumal Ramtani and anr.
Court: Delhi
Decided on: Mar-17-1981
Reported in: AIR1981Delhi338; ILR1981Delhi833a; 1981RLR401
..... on which it was allowed and should not be impliedly deemed to relate back to the date of the institution of the suit t p s ..... 1979 and it operating as rest judicata against the defendants para 12 relates to the details of the portion in occupation and for the common ..... allowed or not allowed was correct or incorrect the case was sent back to the single judge for decision of the revision petition on merits .....
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