Section 64 - Judgment Search Results

Commissioner of Income-tax Vs. Sri Ram Ratan

Court: Allahabad

Reported in: (1995)129CTR(All)335; [1996]217ITR692(All); [1996]84TAXMAN410(All)

..... interest allowed to the minors on the said balances in terms of section 64 1 iii of the income tax act the said amounts were also ..... made by the minors was includible in the income of their father under section 64 1 iii and that the interest relating to the rest of the ..... that it could not be included in the assessee s income under section 64 1 iii of the income tax act 1961 we answer the aforesaid .....

Jagga Singh Vs. Union of India and anr.

Court: Delhi

Reported in: 61(1996)DLT24

..... to have been committed by the petitioner is covered under section 64 a i e which he was commanding the unit during ..... petitioner summarily after having initiated disciplinary proceedings against him under sections 63 64 a of the india army act in short the ..... case may be thereforee having started the disciplinary proceedings under section 63 64 the logical conclusion was to hold general court martial .....

D.L.F. United Ltd. Vs. Commissioner of Income-tax

Court: Delhi

Reported in: (1995)129CTR(Del)33; [1996]217ITR333(Delhi)

..... doraiswamy chetty 1990 183itr559 sc where the supreme court was considering explanationn 2 added to section 64 by the finance act 1979 with effect from april 1 1980 according to which the ..... expression income in section 64 includes loss and in that context the supreme court held that the same would apply .....

Commissioner of Income-tax Vs. Ashok Kumar

Court: Allahabad

Reported in: (1996)130CTR(All)584; [1996]217ITR251(All); [1996]84TAXMAN138(All)

..... from the gifted amount is not covered by clause ii of sub section 1 of section 64 of the act 6 in view of the above we answer the ..... draft purchased on march 8 1975 was not covered by the provisions of section 64 of the act 2 in brief the facts giving rise to this question ..... income tax act 3 sub suction 1 and clause 11 of sub section 1 of section 64 of the income tax act run as under 1 in computing the .....

Dr. Rashmi Srivastava and Dr. B.D. Srivastava Vs. Vikram University an ...

Court: Supreme Court of India

Reported in: AIR1995SC1694; JT1995(4)SC5; 1995LabIC2041; 1995(2)SCALE871; (1995)3SCC653; [1995]3SCR572; 1995(3)SLJ18(SC)

..... the merit promotees were ex cadre employees or not similarly section 64 1 to which our attention was invited by the learned ..... office of members of authority of the university sub section 1 of section 64 lays down that wherever in accordance with this act ..... recruited readers and professors a conjoint reading of section 49 and sub section 30 of section 6 would only indicate that the university can .....

Shakti Auto Garage and ors. Vs. the Assistant Regional Transport Offic ...

Court: Gujarat

Reported in: AIR1996Guj54; (1995)2GLR1137

..... chapter iv of the new act are not very material for the purpose section 64 is newly added section it empowers the central government to make orders in order to give effect to ..... government is authorised to make rules are provided in clauses a to p in section 64 of chapter iv section 65 empowers the state government to make rules for the purpose of carrying .....

Ramswaroop Dohare and anr. Vs. Ayukt Sahkarith Avam Panjiyak Sahkari S ...

Court: Madhya Pradesh

Reported in: AIR1996MP187

..... 29 10 1984 it is therefore apparent that respondent no 1 entertained the dispute under section 64 2 of the act in direct contravention of the provisions contained in the proviso to ..... section 64 2 quoted above in this view of the matter therefore this interlocutory order and all .....

Commissioner of Income-tax Vs. Baidyanath Prasad Agrawal

Court: Patna

..... hindu undivided families are not includible in the income of the assessee in terms of section 64 1 iii 3 the tribunal for answering the question in favour of the assessee placed ..... are at the instance of the revenue referred by the income tax appellate tribunal under section 256 1 of the income tax act 1961 for decision of this court 2 the .....

Union of India and Others Vs. R.K.L.D. Azad

Court: Supreme Court of India

Reported in: AIR1996SC845; [1995(71)FLR850]; JT1997(10)SC529a; (1996)ILLJ808SC; 1995(4)SCALE711; 1995Supp(3)SCC426; [1995]Supp2SCR602; 1995(2)LC588(SC)

..... his trial by a general court martial for an offence under section 64 e of the act since the respondent was due to retire ..... consequent upon his retirement he could be tried for the offence under section 64 e of the act as it was committed before his retirement ..... as the former commenced within the period stipulated under sub section 2 of section 123 and the latter could be combined with the sentence .....

Arajpatrit Shashkiya Karmachari Grih Nirman Sanstha, Gwalior Vs. Subha ...

Court: Madhya Pradesh

Reported in: AIR1996MP39; 1995(0)MPLJ988

..... operative societies act 1960 according to him disputes are referable under section 64 of the aforementioned act it is submitted that the present ..... adopted would amount to entertaining disputes contrary to the provisions of section 64 of the act iii that the disputes could not be ..... the relevant observations made in para 13 are as under 13 section 64 of the act provides for reference of disputes to the .....