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Judgment Search Results Home > Cases Phrase: comparative chart of corresponding sections of 1983 act Court: kolkata Year: 1977

Sep 06 1977 (HC)

Commissioner of Income-tax Vs. Banshidhar Durgadutt

Court : Kolkata

Decided on : Sep-06-1977

Reported in : [1978]115ITR356(Cal)

deb, j.1. the following questions are involved in this reference under section 66(2) of the indian income-tax act, 1922, and/or under section 256(2) of the income-tax act, 1961:'1. whether, on the facts and in the circumstances of the case, the tribunal, while following its order for the earlier year, i.e., for the assessment year 1954- ..... computed the value of the shortage of oil at the rate of rs. 61 per maund at rs. 1,44,169. after taking into consideration the said shortage and the corresponding reduction of 2,361 maunds in the manufacture of oilcakes of the value of rs. 19,331, he added rs. 1,24,838 to the income of the assessee.3 ..... . in appeal, the aac went into the comparative statements of production of past years and the year under consideration and estimated the yield at 36% and determined the shortage at 919 maunds and its value at rs. 56 .....

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Jul 07 1977 (HC)

Bhagatram Goyal Vs. Gupta Cables Pvt. Ltd.

Court : Kolkata

Decided on : Jul-07-1977

Reported in : AIR1977Cal451

..... belongs, was an unregistered partnership firm and the plaintiff was merely a partner thereof. my attention was drawn to certain bills and vouchers and correspondence with bank wherein the plaintiff and his son have signed describing themselves as partners of the firm. this again is disputed by the plaintiff. ..... , undoubtedly, it is in the state of west bengal. according to the defendant, the said office was only for the purpose of making formal correspondence and licence. the cause of action wholly arose at bhubaneswar and all the dealings and transactions referred to in the plaint took place at bhubaneswar. ..... the question, whether the suit should be stayed in this court, will have to be determined. as mentioned hereinbefore, the true test is not the comparative convenience or inconvenience for the trial at a particular place. the balance of convenience is not sufficient ground for depriving the plaintiff of his choice of ..... the case of jokai assam tea co. ltd. v. v. s. barg, : air1976cal18 , wherein it was stated that the court had power under section 151 of the code to stay an otherwise competent suit. this power, however, had to be exercised sparingly and only for the ends of justiceor to ..... could be kept at the relevant branch office and in fact, were kept there.my attention was drawn to the relevant provisions of the companies act, 1956 which, according to the defendant, permitted such books of accounts, documents and papers being kept at places outside the registered office in the .....

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