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Section 54 - Judgment Search Results

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Apr 30 2003 (HC)

Sri Sri Lakshmi Janardan Thakur and ors. Vs. Collector Under Section 5 ...

Court: Kolkata

Reported in: 2004(2)CHN519

the provisions of law as contained in section 14m and section 14t reliance was placed on the judgment in the case

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May 14 1991 (HC)

Carrasco Investments Ltd. and ors. Vs. Special Director, Enforcement D ...

Court: Delhi

Reported in: [1994]79CompCas631(Delhi); 44(1991)DLT615; 1994(46)ECC234

..... of buisness in india 1 without prejudice to the provisions of section 28 and section 47 and notwithsanding anything contained in any other provision of this ..... law a further reference could be made to the high court saction 54 they said high court was not a proper forum to decide ..... law a further reference could be made to the high court saction 54 they said high court was not a proper forum to decide .....

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Mar 14 1996 (HC)

Commissioner of Income Tax Vs. M.K. Pushpraj Singh and anr.

Court: Madhya Pradesh

Reported in: (1998)148CTR(MP)375

..... that exemption cannot be claimed under the said provisions by huf sec 54 extends exemption only if the capital gains arise from a ..... individuals for two years they were not entitled to exemption under section 54 held capital gain should relate to building or land appurtenant thereto ..... to 28 7 1971 they were not entitled to exemption under section 54 in respect of this property which was not owned by .....

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Apr 09 1991 (HC)

The Municipal Corporation for the City of Ahmedabad Vs. Chelaram and S ...

Court: Gujarat

Reported in: AIR1992Guj107; (1992)1GLR51

..... dated june 14 1972 issued by the appellant to the respondents under section 54 of the bombay town planning act 1955 for short the act read ..... respondents before the notice under rule 27 of the rules read with section 54 of the act could be given 9 mr sen the i a ..... 14 1972 for three weeks from now 24 appeal allowed property notice section 54 of bombay town planning act 1955 and rule 27 of bombay town .....

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Sep 13 1967 (HC)

Canara Minerals Private Ltd. Vs. Director of Mines and Geology, Govern ...

Court: Karnataka

Reported in: AIR1968Kant124; AIR1968Mys124; (1967)2MysLJ515

..... purposes of this rule occur in the explanation to section 54 and the purpose of rule 54 is the creation of a right in the applicant ..... purposes of this rule occur in the explanation to section 54 and the purpose of rule 54 is the creation of a right in the applicant ..... that period it shall be deemed to have been refused 7 section 4 of the mines and minerals regulation and development act prohibits .....

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Dec 14 1973 (HC)

Trilok Chand JaIn Vs. Dagi Ram Pindi Lall and ors.

Court: Delhi

Reported in: ILR1985Delhi331; [1974]95ITR34(Delhi)

..... public servant from disclosing any particulars of the documents mentioned in sub section 1 of section 137 while sub section 2 of section 54 of the indian income tax act 1922 made the disclosure by ..... they with the exception of those which fell within the exceotions mentioned in sub section 3 of section 54 were confidential and a court was prohibited absolutely from requiring any public servant to .....

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Jun 23 1980 (HC)

Shantaben P. Gandhi Vs. Commissioner of Income-tax, Gujarat-iii

Court: Gujarat

Reported in: [1981]129ITR218(Guj)

..... out from sale proceeds of land assessee claimed deduction under section 54 on cost of construction of new building from sale proceeds ..... income tax officer disallowed claims appeal to earn exemption under section 54 building and land sold should have been used by assessee ..... facts revealed that house property not constructed within meaning of section 54 on date on which it is found to have been .....

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Jan 10 1980 (HC)

S. Radhakrishna Vs. Commissioner of Income-tax, Tamil Nadu

Court: Chennai

Reported in: [1984]145ITR171(Mad)

..... of the three years in question to the exemption claimed under section 54 of the income tax act 2 the assessee s sambu ..... brought the matter on reference on the question extracted already 8 section 54 of the i t act 1961 in so far as ..... assessee entitled to exemption claimed under section 54 four conditions required to be satisfied for application of section 54 firstly assessee must have income arising .....

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Mar 21 1975 (HC)

Dharamahi Polabhai Vs. Ramjibhai Jivabhai and anr.

Court: Gujarat

Reported in: [1975]98ITR85(Guj)

..... has negatived that contention observing the prohibition created by the provision contained in sub section 1 of section 54 of the act of 1922 is of a comprehensive nature and absolute in terms ..... has negatived that contention observing the prohibition created by the provision contained in sub section 1 of section 54 of the act of 1922 is of a comprehensive nature and absolute in terms .....

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Dec 07 1972 (HC)

Ragha Alias Rugnath Mahadev and ors. Vs. Ramji Bava

Court: Gujarat

Reported in: AIR1974Guj86; (1973)GLR577

..... part of the decree which prima facie was opposed to the provisions contained in section 54 civil procedure code cannot now be challenged after the period of limitation for preferring an appeal ..... rule will stand discharged interim relief will stand vacated 15 revision dismissed property interpretation section 54 and order 20 rule 18 of code of civil procedure 1908 interpretation of provision .....

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