Court : Delhi
Reported in : 22(1982)DLT3; 1983RLR522
..... performed by him.(2) she died on 24-10-1962. gupta applied for letters of administration on 29-1-1963 under section 278 of the indian succession act, 1925. the will was challenged by bal kishan dass, jai kishan dass, radhey sham and shayam sunder lal, sons of one kesho ram, on the one hand by objections filed on 8- ..... are not justified. a will has to be proved like any other document except as to the special requirements of attestation prescribed by section 63 of the indian succession act. ordinarily, when the evidence adduced in support of the will is disinterested, satisfactory and sufficient to prove the sound and disposing state of the testator's mind and ..... any one except mahant kanhai ram.(3) the learned district judge by his order dated 9-12-1963 allowed the prayer for grant of letters of administration to gupta. bal kishan and others did not file any appeal but instead opened another front and filed a civil suit no. 624164 for declaration that the will was forged, fictitious, illegal .....
Tag this Judgment!Court : Delhi
Reported in : AIR1983Delhi201
..... substantially severable then they can be considered to come within s. 2(j)(d) constitutional and competently enacted legislative provisions may well remove from the scope of the act categories which otherwise may be covered thereby. v. we overrule safdarjung : (1970)iillj266sc solicitors' case : (1962)illj241sc gymkhana : (1967)iillj720sc delhi university : ..... invocation of creeds, cuits or inner sense of incongruity or outer sense of motivation for or resultant of the economic operations. the ideology of the act being industrial peace, regulation and resolution of industrial dispute between employer and workmen, the range of this statutory ideology must inform the reach of the ..... in england and in this country. the expression 'carries on business' has the connotation of permanence and of regularity to distinguish it from an isolated act or activity. the amplitude of the expression 'carries on business', however, could not possibly be construed as having been restricted merely because it is .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1984)8ITD67(Delhi)
..... 1968, as on that valuation date, the assessee was owning agricultural land and since agricultural land was not an asset within the meaning of the wealth-tax act, 1957 ('the act') the said asset cannot be included as wealth in the hands of the assessee while computing the assessee's net wealth for the purposes of its charge ..... of a notification of the above section, the land does not vest in the government. the land vests absolutely in the government under section 16 of the land acquisition act and the vesting is free from all encumbrances.16. section 16 deals with the topic 'taking possession' and deals with the power to take possession. it reads, ..... 'declaration of intended acquisition' and reads as under: 6. declaration that land is required for a public purpose.--(1) subject to the provisions of part v (i of this act, when the appropriate government is satisfied, after considering the report, if any, made under section 5a, sub-section (2), that any particular land is needed for a public .....
Tag this Judgment!Court : Mumbai
Reported in : (1982)84BOMLR427
..... not fully and completely disclosing documents in the possession and control of the appellants.103. since 1962 cement has been an essential commodity under the essential commodities act, 1955, and in the state of maharashtra the sale and distribution of cement were controlled and regulated by the maharashtra cement (licencing and control) order, ..... to the processing, clearly substantiates the claim of the petitioners that these allocations were made principally and to a very large extent by the 2nd respondent acting sometimes directly, but sometimes through the o.s.d., sometimes through the minister of state, sometimes through the high powered committee and sometimes through the ..... for the original petitioners did not want to make any such application and it was for the appellants to produce the record if they so desired. acting by ourselves (i.e. without any application on behalf of the original petitioners) we had directed the state government to produce the inward register regarding .....
Tag this Judgment!Court : Delhi
Reported in : 1983RLR167
..... the hospital which is on record the diagnosis is only schizophrenia without mentioning the type. it was held by a db of this court in j. p. sharma v. shashi bal , that it is not correct to say that simply because the respondent had suffered from schizophrenia, the respondent has treated the petitioner with cruelty. several factors have to be borne ..... trial judge who had the occasion to see her in. the witness box, the irresistible conclusion is that the case is not covered by section 13(i)(iii) of the act. the observations of the learned trial judge are to the following effect- 'above all when the respondent appeared as rw 2 she made a very consistent and intelligent statement. at .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Cochin
Reported in : (1983)6ITD788(Coch.)
..... to section 2(1), the assessee-company cannot claim that the deposit made under the scheme is equivalent to payment of surcharge. even if the provisions of the finance act, 1976 are to be considered relevant, it is significant that the words 'in lieu of particularly emphasized by the assessee's learned counsel, appear only in clause (6 ..... on income-tax) scheme, 1976 ('the scheme') that the central government has framed in exercise of the powers conferred by clause (8) of section 2 of the finance act, where in paragraph 3 the expression 'in lieu of payment of surcharge' has been used. that section provided that a deposit in lieu of payment of surcharge on income- ..... is not equivalent to the other but one is in substitution of the other.therefore, he proceeded to amend the order by rectifying it under section 13 of the act. the assessee was, therefore, called upon to explain why the amount of surcharge allowed as a deduction in computing the chargeable profits, should not be withdrawn. the .....
Tag this Judgment!Court : Delhi
Reported in : ILR1982Delhi1008
..... form not elsewhere specified. i am unable to subscribe to such a suggestion. i wonder that it would even remotely be spelt out from any provision of the act. the act refuses to make any such distinction and no one neither the revenue nor the court can be permitted to do so. simply because import of defectives is permitted, ..... steel worth crores of rupees in different names over several years and escaped income tax and wealth tax and made an order under section 132a of the income-tax act directing the assistant collector not to release the goods. rather, the goods be handed over to the income-tax authorities. thereforee, the first question that naturally calls ..... for assessment of duty. it is alleged that at the time the order was placed with the foreign firm or entered the territorial waters, according to the customs tariff act, 1975 the duty chargeable for coils for re-rolling bars (including bright bars), rods, wire rods, strips, sheets and plates of stainless steel was 300% while in .....
Tag this Judgment!Court : Delhi
Reported in : 1982(10)ELT877(Del)
..... form not elsewhere specified. i am unable to subscribe to such a suggestion. i wonder that it would even remotely be spelt out from any provision of the act. the act refuses to make any such distinction and no one neither the revenue nor the court can be permitted to do so. simply because import of defectives is permitted, ..... worth crores of rupees in different names over several years and escaped income-tax and wealth tax and made an order under section 132-a of the income-tax act directing the assistant collector not to release the goods. rather, the goods be handed over to the income-tax authorities. thereforee, the first question that naturally calls ..... customs for assessment of duty. it is alleged that at the time the order was placed with the foreign firm or entered the territorial waters, according to the customs tariff act, 1975 the duty chargeable for coils for rerolling, bars (including bright bars), rods, wire rods, strips, sheets and plates of stainless steel was 300%, while in .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Jaipur
Reported in : (1985)14ITD327(JP.)
..... . the value of the closing stock shown in this account is rs. 25,58,907. the ito has observed that proviso to section 145(1) of the income-tax act, 1961 ('the act') is applicable in the case of the assessee as held by the tribunal in the assessee's appeal [it appeal no. 946 (jp.) of 1979] for the assessment year ..... the expenses as relating to export instead of 50 per cent thereby directing the ito to modify the computation accordingly.the assessee claimed weighted deduction under section 35b of the act on expenditure aggregating to rs. 69,770 under various heads as detailed below :--------------------------------------------------------------------------------head of account amount of expenses amount in respect of debited under th which weighted deduc---------------------------------------------------------------------------------shop .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Reported in : (1982)2ITD600(Ahd.)
..... i.e., rs. 1,629, should be deducted under section 2(5), read with rule 2(i) of the first schedule, of the companies (profits) surtax act, 1964 ('the act'), for the purpose of computing the chargeable profits. the claim was that the deposit of rs. 22,100 under the aforesaid scheme was nothing but a payment of ..... during the financial year commencing on the 1st day of april, 1976, any deposit with the industrial development bank of india established under the industrial development bank of india act, 1964 (18 of 1964), under any such scheme as the central government may, by notification in the official gazette, frame in this behalf, then, the surcharge on ..... government under the companies deposits (surcharge of income-tax) scheme, 1976, clearly envisages deposits and not payments.as already pointed out, section 2(8) of the finance act, 1976, does not treat the amount of deposit as a payment towards the surcharge liability. it only provides for reduction of the surcharge liability to the extent of .....
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