Judgment Search Results Home > Cases Phrase: sashastra seema bal act 2007 section 128 finding and sentence of a summary force court Page 19 of about 879 results (0.209 seconds)

income Tax Officer Vs. Estate of Late K. S. Engineer

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... legal representatives other than executors. as regards the assessment of executors, the high court noticed that a separate provision has been made in s. 168 of the new act. after noticing the provision, the high court proceeded to examine the tribunal's conclusion that the arrears of fees cannot be regarded as the income of the estate ..... executors under the will. the deceased was to act as a life director for a company. as per the agreement, upon termination thereof, summersgill or his legal heirs or executors were entitled to a proportionate part of his ..... heirs is concerned, it is necessary to briefly notice the facts in the decision which he cited [late f.summersgill (supra)]. there, the case arose under the 1922 act for the asst. yr. 1958-59. the assessees were the executors of the estate of late frank summersgill. regenold mathalane and k. v. parekh were appointed as the .....

income Tax Officer Vs. Sunil M. Kasliwal

Court : Income Tax Appellate Tribunal ITAT Pune

Reported in : (2005)94ITD281(Pune.)

..... not known. the machine was not purchased soon after taking the loan. this indicates that the assessee could have complied with the requirements of section 269ss of the act, without much difficulty. it is the duty of every citizen to respect law. majesty of law is to be maintained.15. taking into consideration the entire conspectus ..... the existence or the absence of the reasonable cause in the context of the explanation offered. the ao, in arriving at his satisfaction in such a situation, acts in a quasi-judicial capacity. the proceeding for imposition of penalty is a quasi-criminal proceeding. the satisfaction has to be reached by the ao objectively and on ..... unique constructions v. dy. cit (1995) 52 ttj (bom) 96. in this case the tribunal held that the assessee contravened the provisions of section 269ss of the act, even when the amounts were received from family members, partners and sister concerns.10. in the present case i find that the assessee is manufacturer of building material, .....

Wipro Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT

Reported in : (2006)5SOT805(Bang.)

..... to have decided the issue instead of remitting the matter back to the assessing officer as per the provisions of section 251 (1)(a) of the act." the f acts relating to the issue as found in the written submissions and the arguments of the department are extracted hereunder for the sake of convenience : "assessment ..... has resulted in artificially boosting up the profit in respect of arnalner unit which is in turn utilized for claiming deduction under chapter vi-a of the it act. thus, taking into consideration such factual position as substantiated therein, the assessing authority had rightly allocated the expenditure to amalner unit. the cit(a) ..... chartered accountant, is reproduced as under: details relating to the claim by the exporter of computer software for deduction under section 80hhe of the income-tax act, 1961.export of computer software or its transmission to any place outside india.providing technical services outside india in connection with the development and production of .....

Wipro Ltd. Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT

Reported in : (2005)96TTJ(Bang.)221

..... artificially boosting up the profit in respect of amalner unit which is in turn utilized for claiming deduction under chapter vi-a of the income tax act. thus, taking into consideration such factual position as substantiated therein, the assessing authority had rightly allocated the expenditure to amalner unit. the commissioner(appeals) ..... erred in directing the assessing officer to delete the expenses in respect of amalner unit from the eligible profit under section 80hh of the income tax act. the commissioner (appeals) has failed to appreciate that the assessing authority has dealt with the issue regarding the allocation of expenditure on account of direct ..... accountant, is reproduced as under : details relating to the claim by the exporter of computer software for deduction under section 80hhe of the income tax act, 1961.export of computer software or its transmission to any place outside india.providing technical services outside india in connection with the development and production of .....

Vijay Industries Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Jaipur

Reported in : (2007)112TTJ(JP.)353

..... that the deduction claimed by the assessee under section 80hhc has to be allowed without any reduction by the amount of deduction of any other provision of the act. the learned department representative has not opposed the arguments of learned authorised representative that the revenue has not made any disallowance in the past and in the ..... this court in the decision of mrs. bacha f. guzdai v. cit . it is clear, therefore, that the words 'derived from' in section 80hh of the it act, 1961, must be understood as something which has direct or immediate nexus with the appellant's industrial undertaking. although electricity may be required for the purposes of the ..... whether, on the merits, the decision of the high court in adopting the reasoning given in pandian chemicals ltd. 's case (supra). section 80hh of the it act grants deduction in respect of profits and gains 'derived from' an industrial undertaking. the contention of the appellant before us is that interest earned on the deposit made .....

Nabam Rebia and Etc. Etc. Vs. Deputy Speaker and Ors.

Court : Supreme Court of India

..... . (3) if any question arises whether any matter is or is not a matter as respects which the governor-general is by or under this act required to act in his discretion or to exercise his individual judgment, the decision of the governor-general in his discretion shall be final, and the validity of anything ..... ministers. (3) if any question arises whether any matter is or is not a matter as respects which the governor is by or under this act required to act in his discretion or to exercise his individual judgment, the decision of the governor in his discretion shall be final, and the validity of anything done ..... under article 163(1). secondly, under article 163(1) the discretionary power of the governor extends to situations, wherein a constitutional provision expressly requires the governor to act in his own discretion. thirdly, the governor can additionally discharge functions in his own discretion, where such intent emerges from a legitimate interpretation of the concerned provision, .....

Jayram Rabidas Vs. State of Assam

Court : Guwahati

..... same meaning as in section 498-a of the indian penal code (45 of i860)(emphasis mine)11. a bare reading of section 113-a of the evidence act would go to show that before drawing adverse presumption against the accused it is to be established that the married woman had committed suicide within a period of 7 ..... to bring the home offence within the parameters of section 306 ipc, the prosecution has to establish that the accused had abetted the commitment of suicide with certain overt act. according to the learned senior counsel for the petitioner, in the present case the prosecution's evidence is totally lacking to indicate that there was any provocation from ..... scope of drawing adverse presumption against the accused. hence, it is also necessary to look at the provisions of section 113-a of the evidence act, 1872, section 113-a of the evidence act is reproduced below:presumption as to abetment of suicide by. a married woman--when the question is whether the commission of suicide by a woman .....

Haren Patgiri Vs. State of Assam

Court : Guwahati

..... of the victim in such cases is vital and unless there are compelling reasons, which necessitate looking for corroboration of her statement, the courts should find no difficulty to act on the testimony of a victim of sexual assault alone to convict an accused where her testimony inspires confidence and is found to be reliable. seeking corroboration of her ..... supreme court and the high court laid down that in case under section 376, the court should not ask for corroboration from the evidence of other witnesses since such act is always committed in secret. further, it is held that on the basis of the single testimony of the victim, conviction can be warranted under section 376 ipc ..... first time.9. rw. 3 is the victim herself. she has stated in her evidence that on the relevant day she had accompanied the appellant to their village to act in a drama from sorbhog. both the appellant and herself came to bhavanipur by bus at 3 p.m. and then from bhavanipur they boarded a truck proceeding towards .....

Peerless General Finance and Investment Company Ltd. Rep. by Its Regio ...

Court : Karnataka

Reported in : (2008)ILLJ935Kant

..... dated september 28, 1989, has rejected the appeal. respondent thereafter filed an application under section 10(4-a) read with section 2 of the industrial disputes act, 1947 ('the act' for short), on the file of the additional industrial tribunal, bangalore. the application was contested by the appellant. based on the pleadings, the labour court ..... manager at bangalore, he traced out some commission vouchers which had been forged. the commission vouchers contained his signatures and that of one sri adinarayanan, by acts of forgery. the payments in respect of those vouchers were effected through respondent. on enquiry, respondent told him that he had effected the payments and he ..... disciplinary enquiry?(3) has the industrial tribunal committed any error or illegality in dismissing the application filed by the respondent under section 10(4-a) of the act'?8. re. point no. 1: the appellant has issued the charge sheet dated august 19, 1988 to the respondent. the charge related to the forging .....

Employers in Relation to the Management of Katras Choitudih Colliery o ...

Court : Jharkhand

Reported in : 2009(57)BLJR2448

..... , it has been vehemently contended by the learned counsel for the petitioner that in pursuance of the provisions under the employment exchanges (compulsory notification of vacancies) act, 1959 it is obligatory on the part of the public sector undertaking i.e. the petitioner to call for the names of unemployed youth and, thereafter, ..... shiksha parishad v. anil kumar mishra it was held that the completion of 240 days' work does not confer the right to regularization under the industrial disputes act. it merely imposes certain obligations on the employer at the time of termination of the services. in m.p. housing board v. manoj shrivastava (para 17 ..... the rules. the petitioner is a public sector undertaking, owned, managed and controlled by the central government. under the employment exchanges (compulsory notification of vacancies) act, 1959, the petitioner has to call for the names from the employment exchange of the persons, who are registering their names in the register maintained by the .....