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Judgment Search Results Home > Cases Phrase: dharma hindu law Court: delhi Year: 2000 Page 1 of about 316 results (0.079 seconds)

Jan 31 2000 (HC)

Master Daljit Singh and ors. Vs. S. Dara Singh and ors.

Court : Delhi

Decided on : Jan-31-2000

Reported in : 2000VAD(Delhi)341; AIR2000Delhi292; 85(2000)DLT794; II(2000)DMC134; 2000(54)DRJ509

..... . hindus get a joint family status by birth and the joint family property is only an adjunct of the joint family (mulla on mitakshara hindu law, para 212, 17th edition). 14. property according to the hindu law may be divided into two classes, namely, (1) joint family property; and (2) separate property. joint family property may be divided according to the source ..... case. the term 'joint family property' is synonym with coparcenary property. separate property includes self acquired property. (mulla on hindu law, para 220, 17th edition). 17. where the property has been acquired in business by persons constituting a joint hindu family by their joint labours, the question whether the property so acquired is joint family property or whether it is merely ..... ., : air1990mp247 which has followed . 8.section 19 of the act provides for the right of a widowed daughter-in-law to claim maintenance from her father-in-law. section 19 reads as under:- '19. maintenance of widowed daughter-in-law. - (1) a hindu wife,whether married before or after the commencement of this act,shall be entitled to be maintained after the death ..... ancenstral property; or (2) joint acquisition; or (3) property thrown into the common stock; and (4) accretions to such property. 12. the law about the joint family and joint family property is well settled. a joint hindu family consists of all persons lineally descended from a common ancestor, and includes their wives and unmarried daughters. the joint and undivided family is .....

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Mar 24 2000 (HC)

Honda Siel Power Products Ltd. Vs. Deputy Commissioner of Income Tax

Court : Delhi

Decided on : Mar-24-2000

Reported in : (2001)69TTJ(Del)97

..... revenue nature and would have to be taxed accordingly. the accountants might have taken some other view but accountancy practice was not necessarily good law. this was not a case of diversion of income by overriding title. the assessed was entirely at liberty to deal with the interest amount ..... the rival submissions and considered them carefully. we have also perused the material on record, on which our attention was drawn and the various case laws relied upon by both the parties. after considering the submissions and perusing the material, we are of the view that commissioner (administration) has assumed ..... sections 80hh and 80-i, it was submitted that these deductions were also wrongly denied, as the claim is allowable as per provisions of law because the assessed is deriving income from an industrial undertaking. the interest shown in the profit & loss account is net interest, as the ..... order dated 12-3-1998, was erroneous and prejudicial to the interest of revenue .2. that, on facts and circumstances of the case and in law the commissioner erred in directing the assessing officer to disallow deduction of rs. 78,80,125 representing advance excise duty paid and reflected under the head ..... 96. the following grounds have been taken by the assessed in its appeal :'1. that, on the facts and circumstances of the case and in law the commissioner (administration), delhi iii, new delhi erred in assuming jurisdiction under section 263 of the income tax act, 1961 (hereinafter referred to as .....

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May 03 2000 (TRI)

Bihari Silk and Rayon Processing Vs. Collr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : May-03-2000

Reported in : (2000)(71)ECC97

..... a demand without an order of adjudication. it was also for consideration whether the statutory requirement and procedural requirement to be observed for determining the duty payable in accordance with law could be dispensed with in the facts and circumstances of that case. the high court held that the issue of show cause notice to recover any duty not paid or ..... manufacture which attracts the duty even though it may be collected later"ashok singh v. asstt. collector of estate duty -1992 itr196 at 160 (sc): "the word 'levy' in blacks' law dictionary (v edition) at page 816 is stated thus : levy is to assess; raise; execute, exact; to collect; gather; take up, seize. thus, to levy (assess, exact, raise or ..... embraced in them, and on the other equally refusing by any mere verbal nicety, forced construction, nor equitable interpretation to exonerate parties plainly within their scope. see craries on statute law 6th edition page 531. it is thus not, therefore, correct to seek to equate the strict construction principle applicable to the penal statute which imposes punishment and imprisonment in the ..... few statutes carrying punishments believed by the courts to be disproportionately severe as compared with acts sought to be punished; livingstone hall - strict and liberal construction of penal statutes, harvard law review (1934-35) p. 765. 'although the common distinction,' as pollock c.b. said in nicholson v. fields, 'taken between penal acts and remedial acts, that the former are to .....

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Sep 26 2000 (HC)

Commissioner of Income-tax (Additional) Vs. Industrial Finance Corpora ...

Court : Delhi

Decided on : Sep-26-2000

Reported in : [2001]248ITR192(Delhi)

..... of the tribunal to the effect that there must be existence of some information emanating from an external source after the original assessment wascompleted is not the correct exposition of law. further, it is submitted that there was no application of mind to the materials on record and, thereforee, it cannot be said to be a case where there was change ..... on record. the tribunal recorded as one of its conclusions to the effect that the information must come from an external source. the same is not a correct position in law. but the factual position as was noted by the appellate assistant commissioner as well as by the tribunal, clearly goes to show that the assessed had not failed or omitted .....

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Nov 14 2000 (TRI)

Commr. of C Ex. Vs. Mahavir Spinning Mills Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Nov-14-2000

Reported in : (2001)(73)ECC196

1. this appeal has been preferred by the revenue against the impugned order in appeal dated 11-10-1999 passed by the commissioner (appeals) vide which he had reversed the order in original dated 4-12-1997 confirming the duty demand of rs. 85,771/- and imposing penalty of rs. 2000/- on the respondents.3. the respondents are engaged in the manufacture of sewing thread.they were also found to had manufactured wax washers from the duty paid paraffin wax procured form the market in their premises valued at rs. 4,86,286.27 during the period october 1992 to february 1994 falling under sub-heading 9602.00 of the ceta and captively used the same without payment of excise duty amounting to rs. 85,771/-. they were accordingly served with a show cause notice dated 13-10-1995 vide which they were called upon to pay the duty amount and penalty was also proposed to be imposed on them. they, however, contested the correctness of that notice by alleging that they only melted the duty paid paraffin wax after purchasing from the market and put the same in the moulds to prepare washers for using in the winding machine for waxing the sewing thread and as such no process of manufacture was involved therein. they denied their liability to pay the duty on the wax washers. the assistant commissioner, however, did not agree with their version and confirmed the duty demand of rs. 85,771/- and also imposed penalty of rs. 2000/- on them through the order in original dated 4-12-1997. this order of the .....

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Sep 14 2000 (HC)

Nirmal Kumari Gupta Vs. Sh. Ramotar Aggarwal and ors.

Court : Delhi

Decided on : Sep-14-2000

Reported in : AIR2001Delhi86; 2000(57)DRJ41

..... subba rao and others, air 1957 ap 854 akram mea v. secunderabad municipal corporation, air 1957 ap 859 ashig ali v. khalil and others, 1983 all l.j. 405 and dharma ji allies baban bajirao shinde vs . jagannath shankar jadhav since deceased by his heirs bhanudas jagannath jadhav etc. : air1994bom254 . on the other hand, relying on the deci sions in vora ..... to raise construction at her cost and take 1/2 of property vide letter dated 3rd october, 1992. it is claimed that the plaintiff through her husband and brother in law completed the work of foundation, basement and ground floor. she paid to the defendant balance sale consideration of rs. 7,50,000/- on 16th november, 1992, 17th november, 1992 and ..... that the plaintiff is alleged to have entered into an agreement to sell dated 12th february, 1992 for purchase of one duplex flat in said property no.2/47. under law, no title in an immovable property passes under an agreement to sell and said agreement to sell dated 12th february, 1992 cannot affect the rights of bank to recover its .....

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Jan 06 2000 (HC)

Essel Shyam Communication Ltd. Vs. Union of India and ors.

Court : Delhi

Decided on : Jan-06-2000

Reported in : 2000VAD(Delhi)48; 86(2000)DLT117; 2000(54)DRJ431

..... act of 1940 as the act of 1996 has been enacted after taking into account the united nations commission on international commercial trade law (uncitral), so uncitral model law rather than 1940 act is more relevant to refer.13. in the present case in the arbitration clause itself, the parties have ..... 08,33/-. other dues like liquidated damages, overdue interest would also be due. this liability exceeds the amounts of the bank guarantees.31. the principles of law against invocation of bank guarantee are well established. recently a three judges bench of the supreme court in dwarikesh sugar industries ltd. vs . prem heavy engg. ..... works pvt. ltd., : air1997sc2477 after referring to the relevant case law has referred to with approval the general principles as laid down in the case of u.p. state sugar vs . sumac international ltd., : air1997sc1644 where ..... it has been laid down as under:-'the law relating to invocation of such bank guarantees is by now well settled. when in the course of commercial dealings an unconditional bank guarantee is given or ..... put to any loss or injury what to talk of irreparable loss. on the other hand, it is the respondent who is deprived of its lawful dues. in the circumstances, no case for restraining invoca-ion of the bank guarantees is made out. to that extent, this petition seems to .....

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Jun 08 2000 (TRI)

Commissioner of Central Excise Vs. Elemec Inds.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jun-08-2000

Reported in : (2000)(71)ECC248

..... , the facts and circumstances of each case had to be appreciated. on the basis of the specific facts in a particular case, after the conclusions have been drawn, the case law could be cited to support the conclusions; but such a matter which largely depends upon the facts and circumstances relevant to the issue, no decision could be arrived at only ..... observations and evidence, we find that the allegations as levelled in the show cause notice have been termed as without base or without foundation, mainly on the basis of case law relied upon by the noticees, as referred to in para 38 of the order.the conclusion drawn in para 39 is as under - 39. i therefore find that ratio of ..... . even then, the learned sdr submitted, the adjudicating authority had ignored the evidence as brought on record, and a different view had been taken mainly on the basis of case law. it was his submission that a case of clubbing had to be decided on the basis of the facts in the particular case and not on the basis of observations ..... the matter to the jurisdictional commissioner of central excise for readjudication after providing an opportunity of hearing to both the sides and then pass a speaking appealable order, as per law.the appeal filed by the revenue is allowed by way of remand. ordered accordingly. .....

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Dec 21 2000 (HC)

Kalu Ram and Co. (Huf) and Vs. Commissioner of Income-tax

Court : Delhi

Decided on : Dec-21-2000

Reported in : [2002]254ITR307(Delhi); [2001]115TAXMAN499(Delhi)

..... of a hindu undivided family in the matter of entering into a contract inter se, as is pleaded by learned counsel ..... to the extent that in the present case for converting the hindu undivided family business into a partnership there had to be a division between the coparceners qua the joint family business, although it was not necessary to disrupt the hindu undivided family as a whole. it is true that the hindu law or the act does not impose any disability upon the members ..... bhagat ram mohanlal v. cept : [1956]29itr521(sc) , the income-tax officer had taken the correct view of law that bal kishan could not enter into partnership with bharat singh and smt. kishan pyari with reference to the property belonging to the hindu undivided family and, thereforee, the alleged partnership was clearly illegal and invalid and could not be allowed the benefit ..... with the tribunal that no partnership came into existence in law.15. in the light of our answer to the first question, the necessary corollary is that the view of the tribunal to the effect that the income arising from the contract was to be assessed in the hands of the hindu undivided family, is also correct.16. for the foregoing reasons .....

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Nov 30 2000 (HC)

Commissioner of Income-tax Vs. Gurbachan Lal

Court : Delhi

Decided on : Nov-30-2000

Reported in : (2001)168CTR(Del)266; [2001]250ITR157(Delhi); [2001]116TAXMAN138(Delhi)

..... principles in mind, comes to the conclusion that the assessed has discharged the onus, it becomes a conclusion of fact, and no question of law arises. as observed earlier, the initial burden is on the assessed. once the initial burden is discharged, the assessed would-be out of mischief ..... be an acceptable explanationn ; it should not be a fantastic or fanciful one. as indicated above, the consequence follow as a matter of law. the burden is on the assessed. if he fails to discharge that burden, the presumption that he had concealed income or furnished inaccurate particulars ..... conclusion of fact after due and proper consideration of the entire materials for and against the assessed and cancels the penalty, a question of law arises. similar is the case where conclusions of the tribunal suffer from infirmity on account of relevant materials and evidence being ignored.9. ..... ; to prevent discovery of; to withhold knowledge of'. the meaning of the word, 'concealment' as fraud in shorter oxford english dictionary is : 'in law, the intentional suppression of truth or fact known, to the injury or prejudice of another'. there may be cases where the facts may attract both the ..... of concealment as against the quantum of tax sought to be avoided under the then existing provisions. subsequently, further amendments were brought by the taxation laws (amendment) act, 1975 (section 61 of the said amending act). four explanationns were substituted for the explanationn introduced by the finance act, 1964. .....

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