Judgment Search Results Home > Cases Phrase: sashastra seema bal act 2007 section 52 alternative punishments by force courts Page 90 of about 1,576 results (0.489 seconds)

C.K.Sajan Vs. Shri Antony Chacko

Court : Kerala

..... is why it has been held that an informant does not have a right of filing an appeal under section 19 of the act against an order refusing to initiate the contempt proceedings or disposing of the application or petition filed for initiating such proceedings. he cannot be called an aggrieved party." (emphasis added ..... is just an informer or relator. his duty ends with the facts being brought to the notice of the court. it is thereafter for the court to act on such information or not to act though the private party or litigant moving the court may at the discretion of the court continue to render its assistance during the course of proceedings. that .....

Devendra Chandra JaIn (Huf) Vs. Income-tax Officer

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 .....

Abbas Wazir (P.) Ltd. Vs. Inspecting Assistant

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 .....

Lucka Vs. State of Kerala

Court : Kerala

..... is that though the respondent department has sold in auction the first petitioner's property for the realisation of the abkari arrears by invoking the provisions of the revenue recovery act, it has adjusted the sale proceeds towards the interest alone. this adjustment was done while the petitioners' application for having the benefit of the amnesty scheme extended to them was ..... the departmental management fee being altogether a different issue. the issue of adjusting the sale proceeds generated out of the sale of the first petitioner's property under revenue recovery act towards principal or interest is contingent on the extension wpc633209 13 of the benefit of the amnesty scheme to the petitioners. in re, issue no.1:20. the only issue .....

The State of Jharkhand and Anr Vs. Sister Bernadek Beck Alias Si Berna ...

Court : Jharkhand

..... the minority secondary schools. section 18(3)(a) prescribes that every minority secondary school shall have a managing committee registered under the society registration act, 1860 and shall have written byelaws relating to its constitution and function. subsection (3) clause (b) thereof provides that according to the ..... the compendium of circulars of minority & public high schools. section 2(c) of bihar nongovernment secondary schools (taking over of management and control) act, 1981 provides for recognition of minority secondary schools. under section 2(c), minority secondary school means a secondary school which has been established by ..... of non government educational institutions receiving aid are entitled to leave encashment benefits after retirement under the rules framed under rajasthan non government educational institutions act, 1989. considering rule 51 of the said rajasthan non government educational institutions (recognition, grant in aid and service conditions etc.) rules, 1993, .....

Campa Beverages (P.) Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1990)34ITD241(Delhi)

..... the business interests of the assessee company and its share holders would have been adversely affected. therefore, if by the arrangement in question, which has been actually acted upon, the assessee has taken over expenditure which it could incur in its own rights as well and thereby reducing the losses of the sister concerns and the ..... was contended by shri rajendra, the learned counsel for the revenue that this resolution was not registered with the registrar of companies under section 192 of the companies act. such a contention has never been raised by the authorities below and was raised for the first time during the course of arguments in the present appeal.whether ..... material when such evidence has been produced at this belated stage. it was also contended that the bottlers were independent companies and separate legal entities and the act of taking over their expenditure by the assessee so as to reduce their losses and to reduce the income of the assessee is a clear device to transfer .....

Parwej Khan Vs. Union of India and Ors

Court : Jharkhand

..... said writ petition was dismissed as withdrawn with a liberty to prefer a revision application in terms of sub- section (2a) of section 9 of the central industrial security force act, 1968. as per direction in w.p.(s) no.4453 of 2010, the petitioner submitted his representation before the inspector general (i.g.), c.i.s.f north zone, saket .....

Salgaocar Mining Industries Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Pune

Reported in : (1997)61ITD105(Pune.)

..... in those sections. it is with reference to such provisions that section 80ab provides that income of that nature is to be determined in accordance with provisions of this act (before making any deduction under chapter vi-a). so in our view, the necessary corollary is that where any provision under the head 'c' under chapter vi- ..... in that section, for the purpose of computing the deduction under that section, the amount of income of that nature as computed in accordance with the provisions of this act (before making any deduction under this chapter) shall alone be deemed to be the amount of income of that nature which is derived or received by the assessee ..... was contended before the hon'ble supreme court that in a case where possession of the land acquired had been taken before award, the interest under the land acquisition act would be capital receipt inasmuch as, it would partake the character of the compensation for depriving the owner of the land of his right to possession. such a .....

Unique InvIn Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2000)74ITD43(Kol.)

..... date if transacted shares with a third party also. this proves the genuineness of the rate as well as the transactions. it is well settled that strict rules of evidence act are not applicable to it proceedings. in the absence of any corroborative evidence, in the case before us, the ao refused to solely rely upon the self-serving documents in ..... shares and the return filed by that company for the asst.yr. 1990-91 was accepted by the same ao, in an order passed under s.143(3) of the act and this proves the genuineness of the transaction and the department cannot play hot and cold i.e., accepting the transaction as genuine in the case of the seller and ..... doubt on the actual delivery of the shares, if not the very genuineness of the transactions itself.13. it is well settled that under the it act, the ao is not bound by the rigours of evidence act. this share transactions appeared to the ao to be sham and, therefore, be called upon the assessee to corroborate the transactions by producing third .....

G.R. Agencies Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Lucknow

Reported in : (2003)79TTJLuck416

..... of ram krishna oil mitts v. cit (supra) the hon'ble delhi high court has held that the conditions, for getting the deduction under section 36(1)(iii) of the it act in respect of interest are : (iii) the assessee must have paid interest on the same amount and claimed it as a deduction.the hon'ble court also held that once ..... hostile title; it may also comprehend payment of statutory dues and taxes imposed as a precondition to commence or for the carrying on a business; it may comprehend many other acts incidental to the carrying on the business but, however, wide the meaning of the expression may be, its limits are implicit in it; the purpose shall be for the carrying ..... counsel for the assessee before us.9. so far as the requisite conditions for allowing the claim of deduction under section 10(2)(iii) and section 10(2)(xv) of it act, are concerned in the case of madhav prasad jatia (supra), the hon'ble supreme court of india has laid down the same. in the above-mentioned case, the assessee .....