Court : Karnataka
Reported in : ILR1985KAR395
..... the application. the ksrtc participated in the proceedings objected to the application, but did not file any application for grant of permit under section 68f(1a) of the act, until it was granted to the petitioner. even to this day, no such application is filed. therefore, the question for consideration is whether in a case ..... commissioner for transport, gulbarga establishes the need for the grant of temporary permit applied for by she applicant under section 65f(1-c) of the motor vehicle act. this authority therefore resolves to accept the aged for grant of temporary permit. as regards the objection raised on behalf of the general manager, k.s.r ..... ksta called for the report from the deputy commissioner for transport for gulbarga division, gulbarga for grant of a stage carnage permit under section 68f(1c) of the act, on the route vaddarahatti to kampli. the deputy commissioner for transport, gulbarga division, gulbarga submitted his report as per annexure-b. the report is a detailed one .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1986Cal284
..... after the expiry of the period of one year after the passing of the decree for restitution of conjugal rights made under section 9 of the hindu marriage act 1955 (act 25 of 1955) the application for dissolution of marriage which has been filed has to be decreed if it is proved that there has been no restitution of ..... 4. thereafter on 24th of november. 1981 an application out of which the instant appeal has arisen was filed under section 13(1a)(ii) of the hindu marriage act 1955 in the court of the district judge at alipore for a decree for divorce by dissolving the marriage between the petitioner and the respondent-appellant on the ground ..... the petitioner's house in spite of the best attempts of the petitioner to bring her back. thereafter the petitioner made an application under section 9 of the hindu marriage act 1955 on 24th november, 1981, in the court of the additional district judge, alipore for restitution of conjugal rights. the said application was registered as matrimonial suit no .....
Tag this Judgment!Court : Rajasthan
Reported in : 1985(2)WLN539
..... calling the whole record of this case and considering the same, gave its opinion on 4th april, 1985 for taking further action of detention under the act by the home department and all matters pertaining to confessional statements, retraction of confessional statements, bail application, court orders and all other record were placed before ..... be regarded in a different light and conceivably afford justification for reaching a satisfaction that such individual may be detained in order to prevent him from acting in a prejudicial manner. after referring to the affidavit filed by the detaining authority the supreme court observed that there was nothing in the said affidavit ..... calling the whole record of this case and considering the same, gave its opinion on 4th april 1985 for taking further action of detention under the act by the home department. in the said affidavit it has been further stated that all matters pertaining to confessional statements, retraction of confessional statements, bail .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Indore
Reported in : (1986)15ITD312Indore
..... sharat chand jain and bipin chand jain. shri s.b. gupta also refers to us to an order dated 23-12-1983 under section 185 of the income-tax act, 1961 ('the act') in the case of devendra bros, to contend that the allocation of the shares having been made in the hands of the hufs, there was no point in ..... made no capital investment whatsoever in the partnership business which was to carry on the activity of buying and selling of real estate and flats in multistoreyed buildings and to act as commission and selling agents thereof. besides, we also significantly noticed that the huf of shri girdharilal jain continued to be intact and that when the partnership in question ..... returns filed having been accepted by the ito, even though on protective basis, had taken the assessments out of the scope of the provisions of section 246 of the act. according to him, a grievance could at the best be made by devendra chandra jain, sharat chand jain and bipin chand jain if the assessments of share incomes had .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (1986)16ITD210(All.)
..... (supra). in the case of cosmopolitan trading co. {supra), in one of the years, it was found that the financial position of the debtor had become bad and the assessee acted in response to the call of commercial expediency and sound business methods in changing over to the mercantile system of accounting insofar as the commission and interest receivable were concerned ..... fact there was no agreement even with bhadohi cold storage or carpet traders for charging of any interest and that the charge of interest by the assessee was an unilateral act. he specifically pointed out that no such interest was credited by bhadohi cold storage in its books of account. his second submission was that there was no accrual of interest .....
Tag this Judgment!Court : Rajasthan
Reported in : 1986(2)WLN220
..... by authority having no jurisdiction--criminal application no. 218 of 1980 dated 25-11-1980 (guj). reversed--(conservation of foreign exchange and prevention of smuggling activities act (52 of 1974) section 3.in our opinion the aforesaid submission of the ld. counsel cannot be accepted. on entire perusal of the decision in ..... supplied to detenue--detention is illegal--reversed--(conservation of foreign exchange and prevention of smuggling activities act (52 of 1974) section. 3).whether the documents concerned are referred to, relied upon or taken into consideration by the detaining authority they have ..... rejects the plea cr. appl. no. 218 of 1980, dated 25-11-1980 (guj) reversed. [conservation of foreign exchange and prevention of smuggling activities act (52 of 1974) section 3].constitution of india, article 22(5), preventive detention--ground--documents referred in ground not examined by detaining authority nor their copies .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (1986)19ITD219(Mum.)
..... is a private limited company and the appeal relates to the assessment year 1978-79. the ito applied the provisions of section 40a(8) of the income-tax act, 1961 ('the act') and out of the claim of deduction of interest to various persons (other than banks) disallowed 15 per cent. before the commissioner (appeals) the assessee-company ..... supreme court in a number of judicial pronouncements has laid down that even though the words used in the definition of 'business' under section 2(73) of the act are wide, underlying each of them is the fundamental idea of continuous exercise of an activity, i.e., some real, substantive and systematic or organised course of activity ..... it incurred a loss in the business of exports, the net result being a very small income, which was offset by the deduction under section 80m of the act.proceeding further he submitted that the total investments of the assessee-company, according to the audited balance sheet of the company, at the end of the previous year .....
Tag this Judgment!Court : Delhi
Reported in : 2(1986)ACC24
..... . pukhraj surana : [1962]2scr333 for this preposition. in that case the document which was exhibit marked was a document which was required to be stamped under the stamp act, and no objection was taken to it being exhibit marked and received in evidence. the principles laid down in the case cited above, in my view, are not applicable ..... policy is because various types of policies can be taken out. before me it is stated that there are three types of policies which are available. these are:1. act policy.2. public risk policy.3. comprehensive policy.33. in view of this i had asked the counsel for the insurance company whether the insurance company had in ..... -7-80 on which date the insurance policy was purported to be proved reads as under:2-7-80 : present : shrimati manju sahani petitioner in person.shri karan bal for the respondents. petitioner has filed photostat copy of the estate duty certificate and break up of emoluments being drawn by the deceased before his death. since these documents .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(31)ELT566TriDel
..... the adjudicating authority and the applicants should be permitted to inspect the records. shri jain has referred to the provisions of section 35c of the central excises and salt act, 1944. he has turther pleaded that the correctness of thematter cannot be seen without going through the complete records, and he wants to challenge the correctness of the ..... is later. he has pleaded that the present appeals before the tribunal are transferred matters in terms of the provisions of section 35p of the central excises and salt act, 1944, and as such the respondent has no right to file a paper book. the learned authorised representative has referred to a judgment of the gujarat high court ..... the same should have also been transferred to the tribunal, as the appeal has been transferred to the tribunal in terms of section 35p of central excises and salt act 1944, and he wants to examine the whole record. he has objected to the filing of paper book dated 29.10.1985 by the department, and has pleaded .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1986)16ITD615(Delhi)
..... his order dated 9-12-1983, that on the facts and in the circumstances of the case the provisions of section 49(1)(iii) of the income-tax act, 1961 ('the act') were applicable to the case of the assessee for the assessment year 1980-81 and as such the capital gains of rs. 91,723 worked out by the ..... the assessee came to acquire the jewellery and recorded the historical background as noted supra in his impugned order dated 19-3-1983 made under section 143(3) of the act. according to the ito the assets acquired by the assessee, including the jewellery sold, were by succession, inheritance or devolution and attracted the provisions of section 49(1)( ..... that the family settlement was a device or artifice envisaged with an intent to defraud the revenue.12. the learned counsel for the assessee submitted that the hindu succession act does not apply to testamentary disposition, in this case, the court has recognised existence of the will and it was on that basis that the assessee received properties .....
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