Section 52 - Judgment Search Results

O. Thomas and ors. Vs. Commissioner of Income Tax.

Court: Kerala

Reported in: (1992)103CTR(Ker)232

..... assessee the tribunal was in error in confirming the assessment 12 sec 52 2 of the act was wrongly invoked the finding that the ..... of the tribunal confirming the assessment under s 52 2 is plainly erroneous in law sec 52 2 was wrongly invoked the finding that the ..... the consideration stated in the sale deed the provisions of that section would not apply following the decision of the single judge of .....

Nand Lal Patel Vs. Shiv Saran Lal and ors.

Court: Delhi

Reported in: ILR1984Delhi913

..... party to the suit in which the compromise decree was passed section 52 in clear terms speaks of the rights of the parties to ..... way of an appeal or review whatever is available property possession section 52 of transfer of property act 1882 judgment debtor respondent and decree ..... of certain matters the present dispute is not covered by that section 54 i consequently hold that the transfers i e the leases .....

Suresh Chandra Sinha and ors. Vs. the State of Bihar and ors.

Court: Patna

..... period of five days runs contrary to the provisions contained in section 52 the notice is bad on the facts so also on the ..... period of five days runs contrary to the provisions contained in section 52 the notice is bad on the facts so also on the ..... the state counsel mines and minerals regulation and development act 1957 section 15 bihar minor minerals concession rule 1975 bihar minor minerals concession .....

Commissioner of Income-tax Vs. Smt. Archana R. Dhanwatay

Court: Mumbai

Reported in: (1983)37CTR(Bom)206; [1984]147ITR21(Bom); [1983]15TAXMAN253(Bom)

..... order as to costs in this reference direct taxation applicability sections 52 52 2 and 55a of income tax act 1961 assessee ..... department made reference as to applicability of section 52 2 apex court opined that section 52 2 can be invoked only where consideration ..... assessee sold building for certain consideration department took recourse under section 52 2 and adopted fair market value as full value .....

Commissioner of Income-tax Vs. Smt. Ushabai S. Dhanwatay, Nagpur

Court: Mumbai

Reported in: (1983)36CTR(Bom)198; [1984]147ITR455(Bom)

..... the assessee the assessee to get the costs of this reference direct taxation applicability sections 52 1 and 52 2 of income tax act 1961 assessee was co owner of building assessee transferred ..... decision of tribunal transaction of transfer in favour of son connected with assessee condition in section 52 1 that transfer effected with object of avoidance or reduction of liability of assessee under .....

L.B. Kharawala Vs. Income-tax Officer, Company Circle-v, Ahmedabad

Court: Gujarat

Reported in: (1984)38CTR(Guj)278; [1984]147ITR67(Guj)

..... of the said notice rule made absolute accordingly the respondent will direct taxation reassessment sections 52 1 and 147 b of income tax act 1961 petitioners challenged reassessment of income ..... nor show cause notice indicated that before initiating proceedings for reassessment under provisions of sections 52 1 and 2 there was reasonable belief regarding understatement of consideration in respect of .....

Google Inc Vs. Australian Competition and Consumer Commission

Court: Australia High Court

..... 233 at 51 and 82 87 trade practices act 1974 cth section 52 section 85 3 trade practices euro ldquo misleading or deceptive conduct ..... two important provisions of the trade practices act 1974 cth the tpa section 52 1 provided a corporation shall not in trade or commerce engage ..... australia through the web sites google com and google com au 2 section 52 of the act was replaced on 1 january 2011 by s .....

Maganlal Jagjiwandas Vs. Lakhiram Haridasmal and ors.

Court: Gujarat

Reported in: AIR1968Guj193; (1968)GLR161

..... a question of some importance regarding the applicability of section 52 and section 65a of the transfer of property act a brief statement ..... view of the broad principles governing the application of section 52 and section 65a of the transfer or property act it would ..... introduced would come into operation that principle is expressed in section 52 of the transfer of property act which in effect provides .....

Urban Improvement Trust and Etc. Vs. Balveer Singh and ors.

Court: Rajasthan

Reported in: AIR1985Raj71

..... on or from the date of the publication as provided in sub section 4 of section 52 of the act sub section 2 of section 52 of the act provides that before publishing notice under sub ..... as to why the land should not be acquired is issued under sub section 2 of section 52 of the act section 52 deals with compulsory acquisition of the land and its provisions have to .....

Bhudarbhai Hirabhai Patel Vs. State of Gujarat and anr.

Court: Gujarat

Reported in: (1980)2GLR434

..... the relevant time bad to be provided for and with that end in view section 52 1 was enacted section 52 1 does make a classification but it appears to us to be quite ..... no class distinctions can be made in selecting the best consequently in the light of section 51 section 52 1 carves out a well defined class of employees actually serving in the concerned institutions .....