Section 48 - Judgment Search Results

Emerald Valley Estates Ltd. Vs. Commissioner of Income Tax

Court: Karnataka

Reported in: [1996]222ITR799(KAR); [1996]222ITR799(Karn); 1996(41)KarLJ204

..... ss 54 54b and 54d to 54h of the said act sec 48 of the act prescribes the method of computation of capital gains ..... j dispensation of disciplinary enquiry electricity supply act 54 of 1948 section 79 and karnataka electricity board employees conduct discipline control appeal ..... provisions which indicate that s 48 is concerned with an asset capable of acquisition at a cost sec 50 is one such provision .....

Satish Chandra Gupta Vs. Assessing Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1995)54ITD508(Delhi)

..... other than one computed under clause a of sub section 1 of section 48 sub section 2 of section 48 is nowhere mentioned and is clearly excluded there ..... divided into two parts i e sub section 1 and sub section 2 sub section 1 of section 48 has to be applied in all cases ..... of capital gain as computed under clause a of sub section 1 of section 48 having regard to the text context and clear language of .....

Emerald Valley Estates Ltd. Vs. Commissioner of Income-tax

Court: Karnataka

..... anything or that the determination of the cost of acquisition was not possible thereby making section 48 unworkable and therefore inapplicable to the assessee s case 18 alternatively he submitted that ..... does not claim to have made any capital investment does not arise the provisions of section 48 are enabling provisions which permit certain deductions from the total sale consideration received by .....

P. Venkatachalam (Deceased) and ors. Vs. the Special Tribunal for Co-o ...

Court: Chennai

Reported in: (1996)2MLJ69

..... the society or of the financing bank etc the proceedings under section 48 are in the nature of a civil suit otherwise cognisable by ..... exercise of the jurisdiction to pass an award under section 48 3 or revision under section 56 does not amount to double jeopardy we are ..... hold that exercise of the power to pass an award under section 48 does not amount to double jeopardy the appellate order of the .....

Duraisami and anr. Vs. Rasayammal (Died) and ors.

Court: Chennai

Reported in: (1995)2MLJ574

..... or order failing under that article could be kept alive indefinitely section 48 stated that where an application to execute a decree not ..... from the date of the decree sought to be executed thus section 48 provided a maximum period of twelve years before the expiry ..... worthwhile to note that by the amendment act introduced in 1963 section 48 and the implications provided under article 182 of the old act .....

Duraisami and anr. Vs. Rasayammal (Dead) and ors.

Court: Chennai

Reported in: 1996(2)CTC88; (1995)IIMLJ574

..... or order failing under that article could be kept alive indefinitely section 48 stated that where an application to execute a decree not ..... from the date of the decree sought to be executed thus section 48 provided a maximum period of twelve years before the expiry ..... worthwhile to note that by the amendment act introduced in 1963 section 48 and the implications provided under article 182 of the old act .....

Awadh Bihari Yadav and ors. Vs. State of Bihar and ors.

Court: Supreme Court of India

Reported in: 1996(44)BLJR7; JT1995(6)SC248; 1995(5)SCALE74; (1995)6SCC31; [1995]Supp3SCR197

..... act in such a case section 11a of the act is not attracted ..... in question under section 17 1 of the act it is not open to the government to withdraw from the acquisition section 48 of the ..... the date of the publication of the notification under section 4 sub section 1 48 completion of acquisition not compulsory but compensation to be .....

Awadh Bihari and Other Vs. State of Bihar and Others

Court: Supreme Court of India

Reported in: AIR1996SC122

..... it will be useful to extract the relevant provisions of the act section 6 section 11 section 11 a section 17 and section 48 1 6 declaration that land is required for a public purpose 1 ..... it is not open to the government to withdraw from the acquisition section 48 of the act in such a case section 11 a of the act is not attracted and the acquisition .....

Nagaraju Vs. Regional Transport Officer

Court: Karnataka

Reported in: ILR1995KAR2350

..... the records of the previous registering authority to its own records section 48 provides for issue of a no objection certificate by the ..... cities b tourist vehicles covered by permits issued under sub section 9 of section 88 of the act c notwithstanding anything contained in ..... court cannot challenge the same in the regular second appeal under section 100 of the code of civil procedure on facts held .....

Cadell Weaving Mill Co. (P.) Ltd. Vs. Assistant Commissioner of Income ...

Court: Mumbai

Reported in: (1995)53TTJ(Mumbai)538

..... be described as an asset within the meaning of s 45 of the it act sec 48 contemplated the machinery section under which the capital gains would be computed unless the capital asset has got ..... it act capital gains arising on transfer of a capital asset is subjected to income tax sec 48 lays down the method of computing capital gains the cost of acquisition and expenditure relating .....