Section 231 - Judgment Search Results

Justice k.s.puttaswamy(retd) Vs. Union of India

Court: Supreme Court of India

..... m 2 v 3 5 6 7 8 9 10 chapter iv section 23 read with section 54 section 29 section 30 section 33 section 47 section 57 and section 59 of the aadhaar targeted delivery of financial and other subsidies ..... is unconstitutional on this ground this issue is considered in the context of section 7 and section 8 of the act 231 the petitioners submit that right to privacy and dignity and individual autonomy .....

Pirelli Cable Holding NV and Others (Respondents) Vs. Her Majesty's Co ...

Court: House of Lords

..... that there is no escape from the fact that it is section 231 that section 788 3 d uses to identify the relief that is to ..... of the receiving company 67 it follows in my opinion from section 231 1 and section 247 2 that where a group income election is in ..... dividends of that character would not have been entitled to a section 231 tax credit and consequently nor would the pirelli parent companies the .....

State of Kerala Vs. Rasheed

Court: Supreme Court of India

..... testified in his examination in chief 6 the phraseology of section 231 2 mirrors section 242 3 3 of the cr p c which provides ..... of cross examination of particular witness es in terms of section 231 2 or section 242 3 cr pc it must inform the presiding judge ..... until any other witness or witnesses have been examined section 231 is set out hereinbelow 231 evidence for prosecution 1 on the date so fixed .....

Vijay Kumar vs.state (Govt. Of Nct of Delhi)

Court: Delhi

..... all the witnesses to a subsequent date though sub section 2 of section 231 and proviso to section 242 3 of cr p c give a discretion ..... the prosecution on the date fixed for such purposes sub section 2 of section 231 carves out an exception the judge may in his discretion ..... been examined creates an exception to the general rule in section 231 1 read with section 309 1 in terms of which the evidence of .....

Eih Limited Vs. Nadia A Virji

Court: Supreme Court of India

..... the property tax from the occupier lessee tenant of the property section 231 of the act 1980 provides that the person primarily liable to ..... or occupant such a fiction is required to be incorporated under section 231 of the act because a private party cannot recover tax ..... the legislative intent in the two enactments the contention based on section 231 of the act therefore also does not commend to us and .....

Calcutta Gujrati Education Society and anr. Vs. Calcutta Municipal Cor ...

Court: Supreme Court of India

Reported in: AIR2003SC4278; JT2003(Suppl2)SC52; 2003(6)SCALE802; (2003)10SCC533

..... the appellants have also challenged the applicability of the provisions contained in section 231 of the act it is contended that section 231 creates a legal fiction by which tax is to be treated ..... applied harmoniously to achieve the legislative intent in the two enactments the contention based on section 231 of the act therefore also does not commend to us and is rejected disproportionate tax .....

Secretary, Sultan Battery Co-operative Housing Society Ltd. Vs. Commis ...

Court: Kerala

Reported in: (2003)181CTR(Ker)219; [2003]261ITR364(Ker)

..... against the demand of penal interest is the limitation provided under section 231 of the income tax act which stands deleted by the ..... interest by order dated august 16 1991 therefore the limitation under section 231 so far as the interest is concerned applies only with ..... of the financial year we feel there is no limitation under section 231 so far as the demand of interest vide proceedings dated .....

T. R. Rajakumari and Others Vs. Income-tax Officer, Central Circle Vi, ...

Court: Chennai

Reported in: [1972]83ITR189(Mad)

..... assessee in default and therefore the period of limitation prescribed under section 231 would operate and it the provision is so operative the ..... the advance tax as claimed within the period referred to in section 231 namely within march 31 1964 in the distant case an ..... case is that notwithstanding the fact that the period prescribed in section 231 for the recovery of advance tax from an assessee in .....

Tumahole Bereng and Others Vs. the King

Court: Privy Council

Reported in: AIR1949PC172

..... satisfaction of such court to have been actually committed section 231 therefore was at all times material to these proceedings in this ..... reliance was placed on the fact that s 231 was one of a group of sections headed sufficiency of evidence for the appellants on ..... evidence other than that of another accomplice or other accomplices this section was amended by s 1 of the basutoland criminal procedure and .....

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court: UK Supreme Court

..... principal statutory provision giving a tax credit on qualifying distributions between uk resident companies was section 231 of the income and corporation taxes act 1988 ta 1988 issue 6 before the ..... court of appeal was whether section 231 could be interpreted under the marleasing principle marleasing sa v la comercial internacional de alimentaci .....