Section 55 - Judgment Search Results
Home > Cases Phrase: section 55 Year: 1982 Page 1 of about 323 results (0.142 seconds)Mam Raj Vs. State of Haryana and ors.
Court: Punjab and Haryana
Decided on: Jan-27-1982
Reported in: AIR1982P& H211
..... member of the marketing society no valid reference to arbitration under section 55 of the act could be made against him consequently the proceedings ..... b so as to advance that purpose apparently the purpose of section 55 is to save the co operative societies from long drawn ..... calls for repetition that the concluding portion of sub section 1 of s 55 in the clearest terms provides that in such a .....
Tag this Judgment! Ask ChatGPTinvestment Corporation of India Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Feb-15-1982
Reported in: (1982)1ITD880(Mum.)
..... the department shri joshi on the other hand submitted that the expression expenditure appearing in section 55 1 5 ii must be construed as positive expenditure and not negative expenditure according to ..... expenditure incurred to enhance their value would constitute expenditure of capital nature as contemplated under section 55 1 6 17 thus the decision of the case hinges on the question whether the .....
Tag this Judgment! Ask ChatGPTHarchand Singh Vs. Khiala Kalan Agricultural Co-operative Service Soci ...
Court: Punjab and Haryana
Decided on: Aug-09-1982
Reported in: AIR1983P& H19
..... because cannot be denied that the same has to be enforced in that forum alone section 55 aforesaid expressly lays down that disputes falling within its ambit would be referred to the ..... notice 9 though the language of the statutory provisions is categoric enough the provisions of section 55 and 82 of the societies act have been the subject matter of interpretation by a .....
Tag this Judgment! Ask ChatGPTThe State of Tamil Nadu Vs. Thakorebhai and Brothers
Court: Chennai
Decided on: Feb-15-1982
Reported in: [1983]52STC104(Mad)
..... filed by the dealer for rectification of mistake under section 55 of the act section 55 of the act reads as follows an assessing authority ..... obtain any relief once it is found that neither section 36 6 a nor section 55 would be applicable 7 in p n thakershi v ..... before us the tribunal categorically held that the applications filed under section 55 of the act for rectification of error apparent on the .....
Tag this Judgment! Ask ChatGPTIndian Bank Ltd. Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Oct-13-1982
Reported in: [1985]153ITR282(Mad)
..... of acquisition of an undertaking can only be determined by applying the provisions of section 55 2 read with sections 48 49 and 50 in this case the cost of acquisition of the undertaking ..... the learned counsel for the assessee would rely on section 55 2 of the i t act 1961 and say that section 55 2 can be invoked only when an individual capital asset is transferred .....
Tag this Judgment! Ask ChatGPTSmt. P. Kamalam Amma Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Cochin
Decided on: Oct-23-1982
Reported in: (1983)3ITD759(Coch.)
..... assessment the revision asked for was two in number the first request was that under section 55 2 i of the act the fair market value of the asset as on 1 ..... support the contention of the assessee regarding the commencement of these changes introduced in section 55 2 i and section 54e these two provisions are clearly substantive law since they deal with the .....
Tag this Judgment! Ask ChatGPTEscorts Farms (Ramgarii) Ltd. Vs. the Commissioner of Income-tax, New ...
Court: Delhi
Decided on: Apr-23-1982
Reported in: (1983)35CTR(Del)170; ILR1982Delhi778; [1983]143ITR749(Delhi)
..... acquisition of the capital asset and the cost of improvement thereto 9 section 55 2 gives the meaning to be attached to the cost of ..... principle or authority can anything more be read into the provisions of section 55 2 i in the manner suggested by the revenue based on ..... to all the shares but in view of the specific language of section 55 2 i regarding the substituted market value of 1st january 1954 .....
Tag this Judgment! Ask ChatGPTJai Hind Rubber Industry Vs. First Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Mar-26-1982
Reported in: (1982)2ITD303(Mum.)
..... 1954 for the cost of the acquisition of the tenancy rights under section 55 2 he rejected the same on the ground that the assessee ..... acquiring that estate or property might be nil to the assessee but section 55 2 gives an option to the assessee to substitute the market ..... of the capital asset and the cost of any improvement thereto 8 section 55 2 gives a clear option to the assessee to substitute the .....
Tag this Judgment! Ask ChatGPTBabu Lal Vs. Hazari Lal Kishori Lal and ors.
Court: Supreme Court of India
Decided on: Jan-29-1982
Reported in: AIR1982SC818; 1982(1)SCALE79; (1982)1SCC525; [1982]3SCR94; 1982(14)LC492(SC)
..... sale deed on the principle of clause f of sub section 1 of section 55 of the transfer of property act according to which the ..... obligations of the parties in such a matter being governed by section 55 of the transfer of property act in janardan kishore v girdari ..... deprive the decree holders of the benefits of the decree when section 55 of the transfer of property act authorises the transferee to get .....
Tag this Judgment! Ask ChatGPTMrs. A. Ghosh Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jul-19-1982
Reported in: [1983]141ITR45(Cal)
..... cost of the equity shares this method is also in conformity with section 55 2 v e of the i t act 1961 thus the ..... such shares does not come under any of the sub clauses under section 55 2 v therefore it has been submitted that since in this case ..... capital gain at all 9 we are unable to accept this contention section 55 2 v deals with certain special contingencies like consolidation and division of .....
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