Section 2 - Judgment Search Results

Smt. Valluri Janakamma Vs. Commissioner of Gift-tax, A. P.

Court: Andhra Pradesh

Reported in: [1967]66ITR255(AP)

..... favour of her son sriramulu constituted a transaction of gift under section 2 xii of the gift tax act liable for assessment the assessee ..... respect of a tenant who did not take recourse to section 8 or section 9 before an application for eviction has been made ..... eviction on ground of wilful default consequently while taking recourse to section 8 by tenant is optional once that option is exercised .....

United States Vs. Anthony Grace and Sons, Inc.

Court: US Supreme Court

..... grossly erroneous as necessarily to imply bad faith or is not supported by substantial evidence sec 2 no government contract shall contain a provision making final on a question of law the ..... grossly erroneous as necessarily to imply bad faith or not supported by substantial evidence footnote 2 after receiving subsequent wage schedules from the secretary of labor respondent concluded that certain work .....

V.T. Ramaswami and anr. Vs. the Management of Gemini Studios

Court: Chennai

Reported in: (1967)2MLJ289

..... on the ground that they were not workmen as defined in section 2 1 of the factories act therefore the provisions of the payment ..... with the manufacturing process of cinamatograph films and dismissed the appeals 2 in these petitions reliance is placed for the petitioners on the ..... the aid of power or is ordinarily so carried on or ii whereon twenty or more workers are working or were working on .....

Rani Ratnesh Kumari Vs. Commissioner of Income-tax, U. P.

Court: Allahabad

Reported in: [1966]62ITR830(All)

..... the case the malikana receipts constituted agricultural income within the meaning of section 2 1 of the indian income tax act 1922 and were therefore ..... by the assessee really represents rent or revenue derived from land under section 2 1 a of the income tax act and should be held ..... income and as such it is not exempt from tax under section 4 3 viii of the act we answer the question referred .....

Syed Abdul Azeez Khan Vs. Flower (W.J.) and anr.

Court: Chennai

Reported in: (1967)ILLJ796Mad

..... him devi 1952 1scr765 it was held that the definition in section 2 a provident funds act makes it clear that the provident fund ..... that a compulsory deposit in a railway provident fund is under section 3 of the provident funds act 1925 immune from attachment even ..... funds act it is exempt from attachment and sale also under section 60 k civil procedure code 4 it is therefore clear that the provident .....

Sathu Konar Vs. Duraisami

Court: Chennai

Reported in: (1967)2MLJ473

..... person who renders assistance to a cultivating tenant as defined in section 2 of the madras cultivating tenants protection act would not by ..... to how far interference in revision is possible under section 115 civil procedure code read with section 6 b of madras act xxv of 1955 ..... the high court in its revisional jurisdiction under sub sections a and b of section 115 the question is on which side of .....

Commissioner of Wealth-tax Madras Vs. Ramaraju Surgical Cotton Mills L ...

Court: Supreme Court of India

Reported in: AIR1967SC509; [1967]63ITR478(SC); [1967]1SCR761

..... with the interpretation of the expression set up as used in section 2 l1 of the income tax act that court held it seems ..... became chargeable and consequently for purposes of the second proviso to section 5 1 xxi the assessment year following the commencement of ..... obtaining assets for commencement of factory is liable for exemption under section 5 1 iii under relevant provision unless factory is erected .....

P.V. Kuppayandi Pillai Vs. Veerakutti Goundar and ors.

Court: Chennai

Reported in: (1966)2MLJ152

..... an application if any filed under sub section 4 every non hereditary trustee appointed under sub section 2 shall held office for a term of ..... resignation was accepted only on 27th april 1966 the application under section 101 had been filed on 24th march 1966 sri mohan ..... was kuppanna goundar still continued as a trustee and therefore under section 101 as pointed out in the bench decision in angappan v .....

K. Simrathmull Vs. Commissioner of Income-tax, Madras.

Court: Chennai

Reported in: [1967]64ITR166(Mad)

..... the contention for the assessee is well founded the act by section 2 1 defines agricultural income to mean any rent or revenue ..... the direction which the appellate assistant commissioner can give under section 31 the supreme court observed the appellate assistant commissioner may ..... referred to us under section 66 1 of the act 1 whether section 34 was validly applied in the case 2 whether the addition .....

Sakuntala Vs. Thirumalayya

Court: Chennai

Reported in: (1966)2MLJ326

..... s commentary on the code of criminal procedure under section 488 section 2 note 5 page 2135 and the cases quoted therein ..... in a village in tiruttani taluk but he contends that section 488 8 criminal procedure code enables the petitioner to institute proceedings anywhere ..... the proceeding may be instituted we are thrown back on section 12 for the determination of the particular magistrate before whom .....