Court : Madhya Pradesh
Reported in : [1997]225ITR173(MP)
..... a finding of fact has been recorded by the appellate assistant commissioner as well as the tribunal that the income of the trust is used for the welfare of the affected families of the bhilai steel plant and, therefore, section 13(1)(bb) of the act is not applicable. ..... so far as the first question regarding invoking of rule 17 read with section 11 of the act is concerned, it may be observed that this argument was nowhere raised by the revenue either before the assessing officer or the appellate assistant commissioner or before the tribunal. ..... thereafter, the income-tax officer initiated proceedings under section 147(b) of the act applying the provisions of section 13(1)(bb) of the act, and brought to charge the said amount of rs. ..... the department moved the tribunal and the tribunal held that the issue involved was not res integrabecause it was already, decided in favour of the assessee, vide its order dated january 10, 1985, for the assessment year 1979-80. ..... the following questions of law have been referred by the tribunal for answer by this court ;' (1) whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the assessee-trust is entitled to claim of exemption under section 11 when declaration was filed in contravention of rule 17 ? ..... (2) whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the provisions of section 13(1)(bb) are not applicable to the assessee's case ?' 2. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1997]225ITR570(MP)
..... by this application under section 256(2) of the income-tax act, 1961, the applicant--department seeks a direction to the income-tax appellate tribunal, indore, to state the case and refer the undernoted questions said to be of law for the opinion of this court, arising out of its order dated july 24, 1991, passed in i. t. a. no. ..... the tribunal, on the basis of the material on record, came to the conclusion that the assessee was not engaged in the business of lands and relying upon its certain earlier decisions allowed the appeal and negatived the findings of the two authorities below. ..... this order dated july 24, 1991, of the tribunal was not acceptable to the department which, therefore, filed reference application under section 256(1) requiring the tribunal to state the case and refer the aforesaid questions of law to this court. ..... whether, on the facts and in the circumstances of the case, the surplus on the sale of land has not arisen to the assessee from an adventure in the nature of trade ? 3. ..... whether, on the facts and in the circumstances of the case, the land sold by the assessee was agricultural land, the surplus on the sale of which was not chargeable to tax as business income ? 2. ..... ' briefly stated, the facts of the case are that during the course of assessment proceeding for the assessment year 1983-84, the income-tax officer noticed that the assessee had sold agricultural land for rs. ..... 5,500 on 29-1-1979 6. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1997)142CTR(MP)524; [1997]225ITR782(MP)
..... this is an income-tax reference under section 256(1) of the income-tax act, 1961 (hereinafter referred to as 'the act'), at the instance of the applicant/revenue and the following question of law has been referred by the tribunal to this court for answer :' whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was justified in holding that the fee paid to the registrar of companies for increasing the authorised share capital is allowable as deduction under section 37 of the income-tax act and as revenue expenditure ?'2. ..... cit : [1979]116itr928(all) , the allahabad high court also took the same view that equity shares constitute the capital of the company and they are an integral part of the permanent structure of the company, and are not in any manner connected with the working capital of the company which is utilised to carry on the day-to-day operations of the business. ..... 2) [1979] 117 itr 505, the himachal pradesh high court took the same view that increase of share capital and fees paid to registrar of companies for increasing authorised capital will result in an advantage of enduring nature and is, therefore, capital expenditure and is not allowable as revenue expenditure. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1990CriLJ546
..... union of india, air 1982 sc 53 : (1982 cri lj 193), has held as follows (para 6):'it is true that under sub-section (3) of section 3 of the act it is provided that for the purpose of article 22(5) of the constitution, the communication to a person detained in pursuance of the detention order of the grounds on which the order has been made shall be made as soon as may be after the detention, but ordinarily not later than five days and in exceptional circumstances and for reasons to be recorded in writing, not later than fifteen, days ..... pradhan, air 1979 sc 1501: (1979 cri lj 1131), going a step further the supreme court held : (para 4)'there are thus two distinct safeguards provided to a detenu : one is that his case must be referred to an advisory board for its opinion if it is sought to detain him for a longer period than three months and the other is he should be afforded the earliest opportunity of making a representation against the order of detention and such representation should be considered by the detaining authority as early as possible before ..... shivraj, air 1979 sc 447 : (1979 cri lj 203) and md. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : I(1997)DMC624; II(1997)DMC153
..... section 12(b) of the hindu adoptions and maintenance act, 1956 provides that property which vested in the adopted child before the adoption shall continue to vest in such person subject to the obligation, if any, attaching to the ownership of the property.10. ..... besides, the prayer for grant of declaration of his title in respect of the land allotted to the plaintiff/appellant in the family arrangement, the appellant has also prayed for substantial relief for grant of permanent injunction to restrain the defendants/respondents from interfering with his possession over the land al- lotted to him in the family arrangement. ..... , air 1979 mp 61, a division bench of this court has observed :'court's power to grant declaratory decrees is not limited to the terms of section 34 of the specific relief act. ..... the respondents/defendants subsequently realising the legal position of the adoption of the appellant admitted the claim of the appellant.4. ..... accordingly they are set aside and in the result the suit is decreed and the appeal is allowed but without costs. ..... declaratory decrees can well be made by the courts under the general provisions of the civil procedure code as section 9 or order 7 rule 7. ..... the trial court/however, refused to grant a declaratory decree on mere admission of the claim by the respondents holding that grant of declaratory decree is the discretion of the court.5. mr. r.k. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2006)204CTR(MP)307; [2006]281ITR46(MP)
..... : [1985]155itr120(sc) of section 80m read with the language employed in section 80ab, we have no hesitation in holding that the assessee is entitled to claim deduction under section 80tt of the act on the net income and not on the gross one.in this view of the matter, the net income in the case in hand was worked out to rs. ..... having perused the record of the case and having heard the submission of learned counsel for the revenue, we are of the view that the question referred to this court has to be answered against the assessee and in favour of the revenue (commissioner of income-tax).8. ..... the tribunal while allowing the appeal, filed by the commissioner of income-tax held that the assessee is entitled to claim/calculate deduction under section 80tt of the act on the net income of the assessee, i.e., rs. ..... 701/ind/85 to answer the following question of law :whether, on the facts and in the circumstances of the case, the appellate tribunal is right in holding that the deduction under section 80tt is admissible on the net amount of prize money of rs. ..... this is an income-tax reference made at the instance of the assessee by the tribunal under section 256(1) of the income-tax act, 1961, in r.a. no. ..... so, in our opinion, we while concurring with the view taken by the tribunal hold by answering the question referred that the tribunal was right in granting benefit under section 80tt on the net amount of rs. ..... cit : [1979]118itr243(sc) . ..... cit : [1979]118itr243(sc) .5. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1999CriLJ2807
..... the sanction of the government is accused of any offence alleged to have been committed by him while acting or purporting to act in the discharge of his official duty, no court shall take cognizance of such offence except with the previous sanction--(a) in the case of a person who is employed or, as the case may be, was at the time of commission of the alleged offence employed, in connection with the affairs of the union, of the central government;(b) in the case of a person who is employed or, as the case may be, was at the time of commission of the alleged offence employed, in connection with the affairs of a state, of the ..... union of india, air 1979 sc 898 : 1979 cri lj 773 there is no difficulty in holding that the chief minister or ministers being in the pay of the government are public servants within the meaning of section 21(2) of the indian penal code. ..... ashok kumar jain, one of the sons of sohan kumari shankhala woke up in the year 1979 and filed civil suit no. ..... 267-a/'1979 for the same relief in respect of 5 acres of land; impleading the authority and others as defendants. ..... 267-a/1979 was ultimately dismissed, as prayed for, on 4-12-1988 at the requesi of counsel for ashok kumar jain. ..... 366-a/1979 before the civil judge, class-i, indore, for declaration and permanent injunction in respect of 2 acres of his land and similarly, sohan kumari shankhala instituted civil suit no. ..... 1979 cri lj 633 sc. ..... of 1979 subsequently stood dismissed for want of prosecution.7. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1996(0)MPLJ988
..... the division bench was of the view that the provisions of the motor vehicles act, 1939 do not curtail the power of the tribunal to direct the payment of compensation to the injured or the legal representative, legal heirs of the deceased by any person who caused the accident involving the use of the motor vehicle which resulted in the death of the injured or injuries to persons claiming compensation. ..... the act of negligence, according to the learned counsel, should form the cause of the accident; as there was no negligence on the part of the driver, therefore, the claimants are not entitled to any compensation. ..... as indicated above, neither the owner nor the insurance company brought any evidence on record and as such the finding recorded by the tribunal that the accident took place on account of mechanical failure and that the owner was negligent in keeping the vehicle in an appropriate and road worthy condition is upheld.12. ..... in paragraph 31 of the judgment it has been observed as under:'it has to be noted that there is nothing under sections 110, 110-a, 110-b or 110-c of the act which postulates that compensation can be awarded by the claims tribunal only when negligence on the part of the driver of the vehicle concerned is established. ..... shailendra kumar, 1979 mplj 785 = 1980 acj 248 (mp).7. ..... satalingappa, 1979 acj452 (karnataka) and v.g. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1981MP151
..... be made--(a) by the person who hag sustained the injury; or(b) where death has resulted from the accident, by all or any of the legal representatives of the deceased, or(c) by any agent duly authorised by the person injured or all any of the legal representatives of the deceased, as the case may be :provided that where all the legal representatives of the deceased have not joined in any such application, for compensation, the application shall be made on behalf of or for the benefit of all the legal representatives of the deceased and the legal representatives who ..... a division bench of the punjab high court, which decided the appeal, held that in view of the provisions of the fatal accidents act, the application filed by the widow was essentially a claim on behalf of all the representatives of the deceased and that there was no justification to exclude the compensation payable to the daughters merely because their names were brought into the proceedings at a later stage ..... dated 2-4-1979)* has taken the view that anyone who conies within the ambit of the definition of 'legal representatives' as defined in section 2(11) of the code of civil procedure was entitled to file a claim petition and this view of the learned judge finds support from the decisions reported in air 1967 mad 123 (mohammad habibullah v. k ..... state of haryana) and air 1979 kant 154 (general manager, karnataka state road transport corporation v ..... 161 of 1974, decided on 2-4-1979 (bhagwatidin v. ..... / 74, dated 2-4-1979*). .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1986]59CompCas919(MP); (1984)ILLJ186MP
..... admittedly in the present case the deceased, daulat singh, had only a learner's licence, exhibit p-2, and he did not hold an effective driving licence as defined under section 3 of the motor vehicles act, with the result that sub-section (1) of section 3 of the said act does not apply to a person driving a motor vehicle in any public place during the course of receiving instruction or of gaining experience in driving with the object of presenting himself for the test required by sub-section (6) of section 7 of the act so long as-(1) the driver is the holder ..... sirbaksh singh, air 1979 sc 1862 ; [1981] 51 comp cas 128 (sc), it is for the insurer to establish that the person driving the vehicle was not properly licensed on the date of the accident which admittedly took place on june 10, 1975, as the learner's licence, exhibit p-2, is dated april 5, 1975, and there is nothing on record to indicate that even on the date of the accident the deceased had only a learner's licence. ..... he, therefore, contended that under the terms of the policy, exhibit p-3, the insurance company can be held liable provided that the person driving holds a licence to drive the vehicle or has held and is not disqualified in holding or obtaining such licence, even though under the provisions of the said policy the driver may include the insured and any other person provided he is in the insured's employ and is driving on his order or with his permission. .....
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