Court : Karnataka
Reported in : (1985)48CTR(Kar)88; ILR1985KAR1543; [1985]155ITR81(KAR); [1985]155ITR81(Karn)
..... . 4. brief particulars of expenditure on entertainment, adevertisement, guest house, etc., and the amount, if any, disallowable under section 37 of the income-tax act, 1961. 5. particulars of expenses in respect of which payments have been made to directors, partners or persons substantially interested in the concern and their relatives ..... by the institute of chartered accountants of india (institute) established and functioning from july 1, 1949, under the chartered accountants act of 1949 (central act no. 38 of 1949) ('ca act'). as the said exclusive right or privilege conferred on cas has affected their interests, the petitioners have challenged the said provisions ..... these advocates prepare the returns of their clients-tax payers-file them and then represent them before the original, appellate and revisional authorities under the act. some of the advocates, though they do not possess qualifications of degree or diploma in commerce, have gained necessary experience in the preparation and .....
Tag this Judgment!Court : Rajasthan
Reported in : 1986(1)WLN289
..... the form of brick walls on both the sides of the verandha tantamounts to a construction which materially alters the premises as required by section 13(1)(c) of the act.23. the next question which is still much more important is whether in the absence of a specific pleading of material alteration a decree granted by the two courts below ..... into two shops instead of one shop is an alteration which materially alters the premises as contemplated by sub-clause (c) of sub-section (1) of section 13 of the act.18. mr. tikku relied upon raghu nath singh's case (supra), reference and discussion above which has already been given in my judgment in badri narain tak's case (supra ..... in execution of a decree or other-wise evicting the tenant so long as he is ready and, willing to pay rent therefor to the full extent allowable by this act, unless it is satisfied:(b) that the tenant has wilfully caused or permitted to be caused substantial damage to the premises; or7. contrary to it both the lower courts .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1986Cal150,89CWN904
..... relationship amount to mental cruelty and it will be a valid ground for passing a decree of divorce under the provisions of section 13(ia) of the hindu marriage act. we have already held hereinbefore on a consideration of the evidence on record that the respondent wife, since after her marriage with the appellant, became suspicious about ..... environments, standard of culture and status in life of the parties must be taken together to form a composite picture from which alone it can be ascertained whether the acts of one spouse on another should, judged in relation to all the surrounding circumstances, be found to amount to cruelty.' 6. it has also been observed there that ..... 1977 last with an intention to break the matrimonial tie permanently. hence this application has been filed for a decree for divorce under section 13 of the hindu marriage act. 3. a written statement has been filed by the respondent wife stating, inter alia, that it was false to say that she was very whimsical and tried to .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Reported in : (1985)14ITD208(Ahd.)
..... -tax returns for the year under appeal, the assessees claimed that on the aforesaid transaction, no capital gains was chargeable under section 45 of the income-tax act, 1961 ('the act') in the following terms : 2. i was having remainderman's interest in tulsidas hargovindas trust which i have sold to nishant trust on 29-12-1979 ..... time may have to be worked on a proper basis by cost accountants. (p. 434) it was further observed that unlike british and american taxation laws, indian act did not have in its contemplation that self-created assets like copyright, patents and goodwill should be subjected to capital gains arising on their transfer.this judgment was followed ..... element could be identified or envisaged. he further submitted that even assuming that the assessees had acquired the remainderman's interest under section 49(1)(iii)(d) of the act, since there was no 'last previous owner' of such an interest as contemplated in the explanation to sub-section (1) of section 49, its cost of .....
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 : 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 .....
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