Court : Kolkata
Reported in : AIR1986Cal150,89CWN904
..... the age, 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. ..... the word 'cruelty' has not been defined in the act but it has been well settled by several decisions of this hon'ble court as well as by the supreme court that this cruelty refers not only to physical cruelty, but also to mental cruelty. ..... the conduct may consist of a number of acts each of which is serious in itself, but it may well be even more effective if it consists of a long-continued series of minor acts no one of which could be regarded as serious if taken in isolation.......... ..... it is not necessary that the acts complained of must be of a certain character. ..... same is based on mere suspicion, even in such cases such baseless allegations of illicit 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. ..... it is also very relevant to refer to section 23 of the said act. ..... it is pertinent to refer in this connection to the provisions of section 13(ia) of the hindu marriage act. ..... hence this application has been filed for a decree for divorce under section 13 of the hindu marriage act. 3. .....
Tag this Judgment!Court : Kolkata
Reported in : (2002)2CALLT473(HC),2002(2)CHN552
..... is presumed that the learned joint receivers had no knowledge of the requisition and acquisition proceedings, tt otherwise proved that they were not in possession of the plot on which notice of the order under section 3(1) of act ii of 1948 had been affixed, and the general principle that the receivers' possession is not to be disturbed without the leave of the court would have no application as was held by the hon'ble supreme ..... object in view, the state government took steps to requisition 18.88 acres of land in mouza -mandalganthi, under rajarhat municipality, 24 parganas (north), under section 3 of the act ii of 1948, for the purpose of creating 'better living conditions in rural and urban areas by constructing or reconstructing of dwelling units for the people of different sections of ..... prasenjit basu submitted that in order to meet the scarcity of housing, the west bengal housing board, under powers vested in it under the west bengal housing board act, 1972, as amended from time to time, entrusted the scheme of constructing a large number of dwelling units to the appellant company, which was incorporated as a joint sector company in ..... basu urged that since inspite of being in possession of the plot in question and inspite of affixation of the order under section 3(1) of act ii of 1948 on a conspicuous portion thereof, the receivers had not raised any objection to the requisition and subsequent acquisition of the said plot, the same must be held to be valid in view of ..... bal .....
Tag this Judgment!Court : Kolkata
Reported in : 2006(4)CHN45,(2006)205CTR(Cal)370,[2006]285ITR506(Cal)
..... under rule 8 of the income-tax rules the net income of the tea companies for the purpose of the income-tax act is 40 per cent, of the total income meaning thereby 'x' company having various industrial and commercial activities except tea growing and manufacturing would have to pay tax at the prescribed rate on the total net income ..... (2) notwithstanding that no income-tax is payable by a domestic company on its total income computed in accordance with the provisions of this act, the tax on distributed profits under sub-section (1) shall be payable by such company. ..... (1) notwithstanding anything contained in any other provision of this act and subject to the provisions of this section, in addition to the income-tax chargeable in respect of the total income of a domestic company for any assessment year, any amount declared, distributed or paid by such company by way of dividends ( ..... (5) no deduction under any other provision of this act shall be allowed to the company or a shareholder in respect of the amount which has been charged to tax under sub-section (1) or the tax thereon.6. ..... under section 3 of the income-tax act, income-tax was defined as a tax on the income of the previous year and it could not take into account any income for the earlier years to be tagged with it.22. ..... hence, the income-tax act, 1961, being the central law was not competent to take the agricultural income within its fold as it was beyond the legislative competence of parliament. .....
Tag this Judgment!Court : Kolkata
Reported in : 2008(4)CHN852
..... the obligation arising against an individual out of his representation amounting to a promise may be enforced ex contractu by a person who acts upon the promise : when the law requires that a contract enforceable at law against a public body shall be in certain form or be executed in the manner prescribed by statute, the obligation may be enforced against it in appropriate cases in equity. ..... , this court held that the government is not exempt from the equity arising out of the acts done by citizens to their prejudice, relying upon the representations as to its future conduct made by the government. ..... :the illegality of an act is the same whether the action has been misled by an assumption of authority on the part of a government officer however high or low in the hierarchy.the question is whether the character of an act done in force of a statutory prohibition is affected by the fact that it had been induced by a misleading assumption of authority. ..... for this act of kindness, we shall be obliged and remain ever grateful to you.thanking you,yours faithfully,(kalyani roy)13. .....
Tag this Judgment!Court : Kolkata
Reported in : 4Ind.Cas.466
..... that section lays down that nothing in the chapter of the act which relates to gifts, shall affect any rule of mahomedan law. ..... 291 was decided long before the transfer of property act, and even then it was held that in the case of a deed of gift for consideration, there must be a bona fide intention on the part of the donor to divest himself in presenti of the property, and to confer it on the donee. ..... the question whether the transfer of property act was applicable was apparently not considered in mahomed esuph ravutan v. ..... the court below treats the transaction as a gift and holds that it comes within the operation of section 129 of the transfer of property act. ..... under the mahomedan law these transactions do not require delivery of possession, but, if it be granted that they were sales, they must come within the provisions of section 54 of the transfer of property act. ..... if it is a sale or exchange, it is invalid under the provisions of the transfer of property act.4. .....
Tag this Judgment!Court : Kolkata
Reported in : 15Ind.Cas.698
..... vakil for the respondent has argued that the deed in question ought not to be treated as a hiba bil-iwaz but as a deed of sale, and that, consequently, notwithstanding the provisions of section 129 of the transfer of property act, the validity of the instrument ought to be tested with reference to the provisions of section 54 of the transfer of property act which provides that there may be a valid sale by delivery of the property. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2007)104ITD249Cal
..... of section 293]; (1) the excess of expenditure over income, which had arisen in computing the net profits in accordance with this section in any year which begins at or after the commencement of this act, in so far as such excess has not been deducted in any subsequent year preceding the year in respect of which the net profits have to be ascertained; (m) any compensation of damages to be ..... section prepare its profit and loss account for the relevant previous year in accordance with the provisions of parts ii and iii of schedule vi to the companies act, 1956 (1 of 1956): providedthat while preparing profit and loss account, the depreciation shall be calculated on the same method and rates which have been adopted for calculating the ..... amount written off or retained by way of providing for depreciation, renewals or diminution in value of assets, not being an amount written off in relation to fixed assets before the commencement of this act; or (b) any amount retained by way of providing for any known liability; is in excess of the amount which in the opinion of the directors is reasonably necessary for the purpose, the ..... off or retained by way of providing for depreciation, renewals or diminution in value of assets, not being an amount written off in relation to fixed assets before the commencement of this act; or (b) any amount retained by way of providing for any known liability; is in excess of the amount which in the opinion of the directors is reasonably necessary for the purpose, .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2006)105TTJ(Kol.)543
..... 293; (l) the excess of expenditure over income, which had arisen in computing the net profits in accordance with this section in any year which begins at or after the commencement of this act, insofar as such excess has not been deducted in any subsequent year preceding the year in respect of which the net profits have to be ascertained; (m) any compensation of damages to be paid ..... amount written off or retained by way of providing for depreciation, renewals or diminution in value of assets, not being an amount written off in relation to fixed assets before the commencement of this act; or (b) any amount retained by way of providing for any known liability; is in excess of the amount which in the opinion of the directors is reasonably necessary for the purpose, the ..... and "liability" more clear and understandable while interpreting the various words used therein.it has been stated by shri poddar that as per part iii, clause 7 to schedule vi of companies act, the word "provision" has been defined as under: the expression 'provision' shall, subject to sub-clause (2) of this clause, mean any amount written off or retained by way of ..... for the purposes of this section prepare its p&l a/c for the relevant previous year in accordance with the provisions of parts ii and iii of schedule vi to the companies act, 1956 (1 of 1956): provided that while preparing p&l a/c, the depreciation shall be calculated on the same method and rates which have been adopted for calculating the depreciation for .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2008)112ITD57(Kol.)
..... the total income of the assessee: (x) any sum received by the assessee from his employees as contributions to any provident fund or superannuation fund or any fund set up under the provisions of the employees' state insurance act, 1948 (34 of 1948), or any other fund for the welfare of such employees; as per section 36(1)(va), the assessee will get the deduction for the payment of the employees' contribution made on or before the ..... otherwise than in cash, the sum has been realized within fifteen days from the due date.the above second proviso has been omitted by the finance act, 2003 with effect from 1.04.2004 and the special bench, chennai in the case of kwality food products reported in 100 itd 198 has held that such amendment by the ..... following judgments in support of his contention that since books of accounts being audited in accordance with the provisions of income tax act and has been accepted as true and correct, there is no justification to make any ad hoc or lumpsum disallowance: (i) ..... . we may mention that the payment made within the grace period permissible under the act, rule, order or notification of the respective fund would be considered to be payment made within the due ..... "due date" means the date by which the assessee is required as an employer to credit an employee's contribution to the employee's account in the relevant fund under any act, rule, order or notification issued thereunder or under any standing order, award, contract of service or otherwise; 55.1 .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2008)115TTJ(Kol.)45
..... the total income of the assessee: (x) any sum received by the assessee from his employees as contributions to any pf or superannuating fund or any fund set up under the provisions of the employees' state insurance act, 1948 (34 of 1948), or any other fund for the welfare of such employees; as per section 36(1)(va), the assessee will get the deduction for the payment of the employees' contribution made on, or before ..... the purposes of this clause, 'due date' means the date by which the assessee is required as an employer to credit an employee's contribution to the employee's account in the relevant fund under any act, rule, order or notification issued there under or under any standing order, award, contract of service or otherwise: 55.1 from the combined reading of sections 2(24)(x) and 36(1)(va), the position emerges that any contribution ..... ' contribution, the deduction would be permissible only if the payment is made before the due date as provided in the respective act, rule, order or notification governing such fund, i.e.pf, superannuation fund, esi fund or any other similar fund for the welfare ..... read as mentioned in section 36(l)(va) and not as per section 43b.she has pleaded that employer's contributions are also to be paid on or before the due date prescribed in pf/pension act and if the assessee fails to pay the same before the due date as prescribed in this act, the same will be disallowed as held by the hon'ble madras high court in a recent judgment in the case of cit v. .....
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