Section 10 - Year 1964 - Judgments

Aug 19 1964 (HC)

K.J. Lingam and anr. Vs. the State of Madras

Court: Chennai

Decided on: Aug-19-1964

Reported in: [1965]16STC410(Mad)

..... sport or pleasure 4 the onus is on the assessee according to section 10 of the madras general sales tax act to prove that he is ..... department for effecting these sales was a dealer within the definition of section 2 g of the madras sales tax act 1959 before the addition ..... department for effecting these sales was a dealer within the definition of section 2 g of the madras sales tax act 1959 before the .....

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May 05 1964 (HC)

Gauri Dutt Bhagwan Das Vs. Commissioner of Income-tax, U.P.

Court: Allahabad

Decided on: May-05-1964

Reported in: [1965]56ITR423(All)

..... the other business in the computation of income profits and gains under section 10 1 and that the income tax officer is not entitled to ..... the following question whether on a true interpretation of sub section 1 of section 24 of the indian income tax act the losses of ..... but were speculative transactions and by reference to the proviso to section 24 1 held that the assessee was not entitled to an .....

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Dec 04 1964 (HC)

T. Saroja David Vs. Christie Francis

Court: Andhra Pradesh

Decided on: Dec-04-1964

Reported in: AIR1966AP178

..... decree us specified in section 18 namely of nullity of marriage may ..... that the proviso to section 19 of the divorce act 1869 in a clear answer to this untenable contention section 10 says that a ..... therein thereafter the following saving has been effected nothing in this section shall affect the jurisdiction of the high court to make .....

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Sep 18 1964 (HC)

Nandlal Bhandari Mills Ltd. Vs. Employees' State Insurance Corporation ...

Court: Madhya Pradesh

Decided on: Sep-18-1964

Reported in: AIR1966MP324; (1966)IILLJ867MP

..... the employer cannot be relieved of the obligation imposed by the section 10 now the term dangerous part is not defined in the act ..... are fencing are in motion or in use 8 sub section 2 of section 21 empowered the state government to make rules prescribing such ..... any particular machinery or part thereof from the provision of that section 9 it is clear from this provision that the obligation imposed .....

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Feb 21 1964 (HC)

Swami Sachitanand Vs. Sales Tax Officer and anr.

Court: Kerala

Decided on: Feb-21-1964

Reported in: [1964]15STC495(Ker)

..... may be assessed levied and collected in advance during the year section 10 requires every dealer whose turnover in any year is not less ..... authority shall assess the dealer to the best of his judgment section 13 provides that the tax assessed under the act shall be ..... prabhu alias swami sachitanand has been convicted for an offence under section 19 b of the general sales tax act 1125 shortly stated .....

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Mar 24 1964 (SC)

Commissioner of Income-tax, Punjab Jammu and Kashmir, Himachal Pradesh ...

Court: Supreme Court of India

Decided on: Mar-24-1964

Reported in: AIR1964SC1709; [1964]53ITR75(SC); [1964]7SCR447

..... its accounts as empty bottle return security deposits were income assessable under section 10 of the income tax act 4 it is of interest to note ..... eight annas per dozen quart pint or nip bottles respectively up to 10 per cent of the bottles issued by him and confiscate the ..... distinction sought to be made by the high court is therefore unfounded 10 the second point made by the high court was that the .....

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Aug 06 1964 (HC)

Commissioner of Income-tax Vs. CochIn Electric Company Ltd.

Court: Kerala

Decided on: Aug-06-1964

Reported in: [1965]57ITR82(Ker)

..... the tribunal should not have allowed any allowance under section 10 2 vi read with section 10 5 of the indian income tax act 1922 in ..... the phrase actual cost to the person plainly indicate that the section is intending to confine the relief to an aggregate equal to ..... be forwarded to the appellate tribunal as required by sub section 5 of section 66 of the indian income tax act 1922 question answered .....

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Aug 04 1964 (HC)

In Re : Muthuswami

Court: Chennai

Decided on: Aug-04-1964

Reported in: 1966CriLJ830

..... the principal assistant sessions judge in his reference the officer referred to section 10 2 of the suppression of immoral traffic in women and girls act ..... mistake and what is worse he issued a warrant for detention under section 10 2 of the suppression of immoral traffic in women and girls ..... case was that he kidnapped p w 1 an offence punishable under section 366 i p c during the trial on 19 8 1963 .....

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Feb 17 1964 (HC)

Sunil Krishna Paul and Other Vs. Commissioner of Income-tax, West Beng ...

Court: Kolkata

Decided on: Feb-17-1964

Reported in: [1966]59ITR457(Cal)

..... an element of carrying on of a business is present and in section 10 of the act also it is provided that the tax shall ..... it did not constitute a partnership which could be registered under section 26a accordingly in terms of such a decision the income tax ..... in the instrument when an instrument is presented for registration under section 26a the income tax officer is entitled to enquire whether the .....

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Feb 07 1964 (HC)

industrial Gases Limited Vs. Commissioner of Income-tax, CalcuttA.

Court: Kolkata

Decided on: Feb-07-1964

Reported in: [1965]58ITR317(Cal)

..... of an industrial undertaking to which this section applies shall be computed in accordance with the provisions of section 10 6 the provisions of this section shall apply to the assessment for the ..... one industrial undertaking and the resultant profit should be exempted under the provision of section 15c the appellate assistant commissioner did not uphold this contention before the appellate tribunal .....

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