Section 73 - Judgment Search Results

Dy. Commissioner of Income-tax Vs. Venkateswar Investment and

Court: Income Tax Appellate Tribunal ITAT Kolkata

..... would be equally applicable while determining whether a company is covered within the explanation to section 73 or is a company which is outside such explanation because of the exception provided to ..... investment company and companies which are to be excluded from the applicability of explanation to section 73 are identical this decision of the hon ble high court although relates to the provision .....

Deputy Commissioner of Income Tax Vs. Venkateswar Investment and

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2005)93ITD177(Kol.)

..... would be equally applicable while determining whether a company is covered within the explanation to section 73 or is a company which is outside such explanation because of the exception provided to ..... investment company and companies which are to be excluded from the applicability of explanation to section 73 are identical this decision of the hon ble high court although relates to the provision .....

Ram Chhabila Rai Vs. State of U.P. and ors.

Court: Allahabad

Reported in: (2005)1UPLBEC331

..... and administration section b horticulture development section c food processing section d experiment and training section e statistics hill cardesection a direction and administration section b horticulture development section c food processing section d experiment ..... kdkjh vksj dezpkjh d ftudk mrrj izns k iquxzbuvf kfu e 2000 dh kkjk 73 esa fofufnz v 13 ftyksa esa ls d ftyk lrj vf kdkjhfu qfdrk izkf .....

Regina Vs. Police Complaints Authority (Respondents) Ex Parte Green (F ...

Court: House of Lords

..... proceedings against ds lawrence for driving without due care and attention in contravention of section 3 under section 73 7 and 8 of the police act the director could exceptionally bring these ..... report to the authority and sends a copy to the chief constable section 73 1 after considering the report under section 73 2 the authority must submit an appropriate statement about the investigation to .....

Godavari Capital Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2005)273ITR10(Hyd.)

..... and commission and that this would result in the explanation to section 73 not being applicable to the case of the assessee company he ..... learned counsel for the assessee and submitted that the explanation to section 73 clearly states that where any part of the business of a ..... he vehemently contended that the explanation is very clear and that section 73 squarely applies to the facts of the case on the .....

Godavari Capital Ltd. Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Hyderabad

..... explanation is as follows treatment of losses in speculation business section 73 19 1 section 73 of the income tax act provides that any loss ..... commission and that this would result in the explanation to section 73 not being applicable to the case of the assessee company ..... counsel for the assessee and submitted that the explanation to section 73 clearly states that where any part of the business of .....

Rohini Capital Services Ltd. Vs. Dcit

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2005)92ITD317(Delhi)

..... was referred to select committee thereafter on the basis of select committee report explanation to section 73 was introduced in taxation laws amendment bill 1975 and finally it was brought on statute ..... explanation is construed in the context of wanchoo committee report then provisions of explanation to section 73 cannot be said to include the transactions entered into by a stock broker covered by .....

Kalidas Biswas Vs. State of West Bengal

Court: Kolkata

Reported in: (2004)2CALLT389(HC)

..... signatures appearing in the disputed deeds it is settled law that section 73 of the evidence act cannot be made use of for ..... 3scr1061 the supreme court observed as follows the second paragraph of section 73 supra enables the court to direct any person present before ..... which may subsequently be instituted in some other competent court section 73 of the evidence act in our opinion cannot be made .....

Smt. Kunda Manolkar and ors. Vs. Jagdish Khandelwal and anr.

Court: Madhya Pradesh

Reported in: 2004(4)MPHT9; 2004(2)MPLJ457

..... the building and parking spaces no other uses is provided by section 73 of the rules 1984 and therefore basement can not be ..... not expressly mentioned in the conveyance or other instrument sub section 3 of section 6 of the adhiniyam provides that the common areas ..... code of civil procedure 1908 cpc section 16 2 of madhya pradesh prakoshtha swamitva adhiniyam 1976 rule 73 of bhumi vikas rules 1984 and .....

Venus Chit Fund and Finance Corporation, Rep. by Its Managing Partner ...

Court: Chennai

Reported in: 2004(3)CTC696; (2004)3MLJ138

..... 1989 for appropriate reliefs the execution court has also held that section 73 c p c is not applicable to the petitioner as ..... of the first respondent is hit by the first proviso to section 73 c p c and therefore its remedy for appropriation of whatever ..... of the property in question was elsewhere section 73 along with its first proviso reads as under section 73 proceeds of execution sale to be rateably .....