Section 55 - Judgment Search Results
Home > Cases Phrase: section 55 Year: 1985 Page 1 of about 337 results (0.348 seconds)Syndicate Bank Ltd. Vs. Additional Commissioner of Income-tax
Court: Karnataka
Decided on: Mar-01-1985
Reported in: (1985)45CTR(Kar)68; [1985]155ITR681(KAR); [1985]155ITR681(Karn)
..... the do not call for answers assessee did not opt under section 55 2 of the income tax act 1961 for themarket value of ..... of acquisition under the the market value of theassets ofprovisions of section 55 2 of the income the undertaking as on1 1 1954 tax ..... of the nature of properties that go to constitute the undertaking section 5 provides that the undertaking acquired consists of assets rights powers .....
Tag this Judgment! Ask ChatGPTGouri Amma Kanakamma Vs. Kesavan Govindan and ors.
Court: Kerala
Decided on: Jun-13-1985
Reported in: AIR1986Ker30
..... by the seller regarding title the implied warranty of title under section 55 2 of the transfer of property act will not be ..... motive to commence litigation against the lawful owner of the property section 55 of the transfer of properly act itself being subject to any ..... the inference was irresistible that the implied warranty of title under section 55 2 was not available to the buyer on the facts .....
Tag this Judgment! Ask ChatGPTP.V. Raikar and ors. Vs. Collector of Customs and Central
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on: Jul-31-1985
Reported in: (1986)(23)ELT128Tri(Chennai)
..... to the seizure and confiscation and claimed that the provisions of section 55 have not been contravened in respect of either the new ..... dealer to accept the plea of the representative of raikar that section 55 will relate only to accounts maintained at karwar would nullify ..... the objectives sought to be achieved by section 55 viz proper accounting of gold in the possession of a .....
Tag this Judgment! Ask ChatGPTRohiniben Trust Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jun-30-1985
Reported in: (1985)13ITD830(Mum.)
..... issued by a company it is thus worth noting that section 49 and section 55 which have made adequate provision for the computation of ..... impossible to determine such cost of acquisition nor can sub section 3 of section 55 be invoked because the date of acquisition by the ..... fictional manner in specific cases such as inheritance gift etc vide section 55 but the case of bonus shares or goodwill have been .....
Tag this Judgment! Ask ChatGPTS.P.A.M. Krishnan Chettiar Vs. Collector of Customs and Central
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on: Mar-04-1985
Reported in: (1985)(5)LC2152Tri(Chennai)
..... appellant cannot be proceeded against for contravention of non accounting under section 55 it was urged that the accounts prescribed under section 55 will have to be according to the prescribed forms under gs ..... appellant that the quintessence of the charge against him would primarily crystallise into one under section 55 of the act for non accountal is without substance the appellant being a gold .....
Tag this Judgment! Ask ChatGPTVenkateswara Minerals, Firm and anr. Vs. Jugalkishore Chiranjitlal, Fi ...
Court: Karnataka
Decided on: Jun-18-1985
Reported in: AIR1986Kant14; ILR1985KAR2992; 1985(2)KarLJ319
..... made more clear by the provisions of ss 55 and 63 of the indian contract act 9 section 55 so far as it is relevant provides ..... was that time should be of the essence of the contract section 63 provides every promise may dispense with or remit wholly or in ..... directing judicial custody of the accused held without an application under section 439 2 cr p c by the state and proper opportunity for .....
Tag this Judgment! Ask ChatGPTP.P. Chandrasekhara Pai and Sons Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on: Jul-11-1985
Reported in: (1986)(6)LC577Tri(Chennai)
..... learned counsel with reference to the applicability of section 55 is also devoid of substance because under section 55 3 of the act no licensed dealer shall ..... which has not been included in the accounts referred to in section 55 1 of the act here in the present case the ornaments ..... the same as per law would clearly make for infraction of section 55 of the act 8 i therefore find that the charges of .....
Tag this Judgment! Ask ChatGPTMeccano Industries (P.) Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Madras
Decided on: Jul-08-1985
Reported in: (1985)14ITD151(Mad.)
..... this could not be brought within the taxation net by invoking section 48 and section 55 2 the intention of the legislature must be gathered from ..... of the asset 2 where under any provision of section 49 read with sub section 2 of section 55 the fair market value of the asset on ..... of the assessee would also introduce yet another legal fiction in section 55 2 i as pointed out by the high court that the .....
Tag this Judgment! Ask ChatGPTSarabhai Chemicals (P.) Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Ahmedabad
Decided on: Feb-15-1985
Reported in: (1985)13ITD653(Ahd.)
..... this submission is without force or foundation it overlooks the provisions of section 55 of the transfer of property act 1882 under which a charge ..... remained to be transferred by registered deed should not be taxed under section 22 of the income tax act 1961 the act from the ..... submitted the matter to the i ac under the provisions of section 144b the iac after giving the hearing to the assessee came .....
Tag this Judgment! Ask ChatGPTGrindlays Bank Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jul-05-1985
Reported in: [1986]158ITR799(Cal)
..... valuation adopted by the tribunal in valuing the shares in question under section 55 2 of the income tax act 1961 is sustainable in law if ..... not what would be the correct basis 2 section 55 2 relates to capital gains it provides for determining the cost ..... acquisition there is hence no dispute between the parties so far as section 55 2 of the income tax act 1961 is concerned 4 the .....
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