Section 260 - Judgment Search Results

Mariyappa Vs. Smt. Sowbhagyamma

Court: Karnataka

Reported in: I(2002)ACC536; AIR2001Kant274

..... a commissioner to ascertain the present market value of the suit property section 260 a d v shylendra kumar aravind kumar jj rejection of return ..... s 18 of the karnataka court fees and suits valuation act 1958 section 18 of the said act reads as follows 18 inquiry and ..... assessed as income of the thuird person interms of the provisions of sections 69a and 69bof the act the revenue is obliged to proceed .....

Saroja and ors. Vs. Mahalingappa and anr.

Court: Karnataka

Reported in: 2001ACJ1965

..... maintained parties have to bear their own costs of appeal section 260 a d v shylendra kumar aravind kumar jj rejection of return ..... constitution of the motor accidents claims tribunal itself under section 110 is as the section states for the purpose of adjudicating upon claims ..... has taken note of such contingency through the proviso to section 95 under it the liability of the insurer is excluded .....

The Commissioner of Income Tax and the Income Tax Officer Vs. Shri J. ...

Court: Karnataka

Reported in: ILR2009KAR3846

..... consequence and may even encourage them to indulge more in such activities section 260 a d v shylendra kumar aravind kumar jj rejection of return ..... appellant revenue would also draw our attention to the provisions of section 69a of the act to support the order passed by the ..... as income of the thuird person interms of the provisions of sections 69a and 69bof the act the revenue is obliged to proceed .....

Karnataka Jewels Limited Vs. Assistant Commercial Tax Officer, Commerc ...

Court: Karnataka

Reported in: [2001]121STC214(Kar)

..... for interference in revision under section 23 of the act the revision has no merit and is dismissed section 260 a d v shylendra ..... furnished levy a penalty not exceeding the limits specified in sub section 5 the aforesaid officer may also levy penalty where the ..... the findings regarding the infractions enumerated in subsection 4 of section 28a of the act admittedly the revision petitioner carried form .....

Vysya Bank Ltd. and Global Trust Bank Ltd. Vs. Joint Commissioner of I ...

Court: Karnataka

Reported in: [2000]241ITR178(KAR); [2000]241ITR178(Karn)

..... attached 25 the petition stands disposed of with the above observations section 260 a d v shylendra kumar aravind kumar jj rejection of return ..... of such receipt deposit receipt is not required in terms of section 226 5 iv 22 in these circumstances the respondent has the ..... as income of the thuird person interms of the provisions of sections 69a and 69bof the act the revenue is obliged to proceed .....

Commissioner of Income-tax Vs. New India Mining Corporation Pvt., Ltd.

Court: Mumbai

Reported in: [1991]190ITR284(Bom)

..... for restoration charges on estimate being allowed as revenue expenditure under section 37 1 of the income tax act 1961 would not arise ..... 23 1940 between the assessee company and the government and under section 108 of the transfer of property act 1882 there existed during ..... to mention while giving effect to our judgment under sect saction 260 1 of the income tax act 1961 the tribunal will consider .....

Pr Commissioner Of Vs. M/S Softbrands India

Court: Karnataka

..... our opinion both the clause a and clause b of sub section 6 of section 260 a of the act are circumscribed by the words by ..... determined by it in terms of clause b thereof 25 sub section 6 of section 260 a of the act therefore does not give any extended ..... agitate against their orders before the higher courts by resort to section 260 a or section 261 of the act merely because they are dissatisfied with .....

Arumugha Kone Vs. the Palayamcottai Municipal Council Represented by I ...

Court: Chennai

Reported in: (1974)1MLJ258

..... in the other clauses 11 thus an analysis of sub section 2 of section 260 of the act will clearly indicate that the expression fees ..... admittedly the present cases fall under clause b of sub section 2 of section 260 from what we have indicated above it is clear that ..... a contractual obligation while the payment of fees under sub section 2 of section 260 of the act is a statutory obligation and once the .....

Comptroller of Income Tax Vs. Aqq and Another

Court: Singapore Supreme Court

..... maxim generalia specialibus non derogant per gibbs cj at 67 brennan j at 77 78 section 260 of the australian act had to be read as a general provision that could not ..... z ltd v inland revenue commissioner lord diplock speaking of the new zealand section which corresponds to s 260 said any liability of the taxpayer to pay income tax must be found .....

Assistant Commissioner of Income Tax Circle 2 1 Raipur, Vs. Shriram Dh ...

Court: Chhattisgarh

..... appeal involves any substantial question of law within the meaning of section 260 a of the act 4 few facts necessary for the ..... as involving no substantial questions of law within the meaning of section 260 a ibid 10 in reply learned counsel for the appellant almost ..... does constitute a substantial question of law within the meaning of section 260 a then the court has to overrule the objection raised by .....