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Judgment Search Results Home > Cases Phrase: formation of contract indian contract act Court: guwahati Page 1 of about 35 results (0.024 seconds)

Nov 30 1988 (HC)

income-tax Officer Vs. G. Sharma BaruA.

Court : Guwahati

..... parties, it cannot be said that the minors have been made partners of the partnership as otherwise it would violate the relevant provisions of the indian partnership act and the indian contract act. for such proposition, we may refer to various decisions, namely, in the case of cit v. jagadish jakati & co. : [1979]119itr19 ..... sides before us. as pointed out by the aac and as stressed by the assessees learned counsel all was well up to the stage of formation of the partnership, etc. in the instant case, the partners have sought to introduce landed properties as capital contribution to the firm. this ..... notional income thereof can only be assessed in the hands of the legal and real owner. we have given our above opinion that the formation of the partnership for the object mentioned therein was only to transfer the assets to the minor children. in these circumstances the property income ..... whether the partnership was formed between the assessee and the other people and whether the asset was disposed of by the partnership soon after the formation of the partnership firm itself and the other connected activities. it is pointed out that there is no material whatsoever to contradict the findings, ..... of the minor as mentioned above was not justified. the aac expressed the view that the transaction was quite alright up to after the stage of formation of the partnership, registration of the same etc. the aac, however, noted that in the allotment of the assets and liabilities some doubts have .....

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Jul 23 2004 (HC)

Guwahati Neurological Research Centre Limited Vs. Commissioner of Taxe ...

Court : Guwahati

..... of taxes also did not deal with the various contentions raised by the petitioner including the contention that its activities do not constitute any works contract. thus on the face of it, the issuance of the show cause notice was an empty formality. there is no gainsaying that the ..... . the petitioner, inter alia, pleaded in its show cause reply that its activities do not constitute a works contract and thus is not liable to pay tax under the aforesaid act and accordingly not liable for registration. the show cause reply was followed by another communication dated february 24, 2000 ..... petitioner is reproduced below :no compliance in original terms with the show cause notice issued contemplating compulsory registration.the dealer although submitted that the indian radiological and imaging association, assam branch of which he is a member has been agitating the matter before the honourable high court of guwahati. ..... and the show cause notice. he submitted that the activities of the petitioners constitute transfer of property in goods involved in a works contract of the nature specified in schedule vi. he specifically referred to the expression 'whether as goods or any other form' as incorporated in section ..... asking the concerned party to furnish his reply is to examine the matter on the basis of the formation of tentative opinion and the contention raised by the party to negative such formation of opinion. the records produced by the respondents and the note dated july 14, 1999 which was .....

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Mar 22 2005 (HC)

M.S. Associates, Vs. Union of India (Uoi) and ors.

Court : Guwahati

Reported in : (2005)196CTR(Gau)318,[2005]275ITR502(Gauhati)

..... is, in brief, as follows :the petitioner, m/s. m. s. associates, is a partnership firm, duly registered under the provisions of the indian partnership act, 1931 with smt. jyoti limbu and smt. tilmaya chong as its two partners, having its registered office at connaught place, new delhi, and branch office ..... calcutta. on the basis of the result of the investigation made by these three authorities, they shared the information with each other and on the formation of belief by each of them, the warrants of authorisation for search and seizure were issued. this shows that warrants of authorisation were not issued ..... effect of vitiating the authorisation. while the sufficiency or otherwise of the information cannot be examined by the court, the existence of information and its relevance to the formation of the belief can, undoubtedly be gone into (see vindhya metal corporation v. cit : [1985]156itr233(all) ). (see also c. venkata reddy v. ..... incurred by the state, which the state has not been able to account for. if any tax is deductible at source in consequence of any contract, which the state might have entered into with a citizen, the cag will be within the ambit of its role if it points out ..... within the territorial jurisdiction of this court, issued warrants of authorisation on the basis of the belief, which he had so formed, and when the formation of this belief was based on the information shared with him by the dit (investigation), new delhi, and the dit (investigation), calcutta, there .....

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Mar 22 2005 (HC)

M.S. Associates, Vs. Union of India (Uoi) and ors.

Court : Guwahati

..... is, in brief, as follows :the petitioner, m/s. m. s. associates, is a partnership firm, duly registered under the provisions of the indian partnership act, 1931 with smt. jyoti limbu and smt. tilmaya chong as its two partners, having its registered office at connaught place, new delhi, and branch office ..... calcutta. on the basis of the result of the investigation made by these three authorities, they shared the information with each other and on the formation of belief by each of them, the warrants of authorisation for search and seizure were issued. this shows that warrants of authorisation were not issued ..... effect of vitiating the authorisation. while the sufficiency or otherwise of the information cannot be examined by the court, the existence of information and its relevance to the formation of the belief can, undoubtedly be gone into (see vindhya metal corporation v. cit : [1985]156itr233(all) ). (see also c. venkata reddy v. ..... incurred by the state, which the state has not been able to account for. if any tax is deductible at source in consequence of any contract, which the state might have entered into with a citizen, the cag will be within the ambit of its role if it points out ..... within the territorial jurisdiction of this court, issued warrants of authorisation on the basis of the belief, which he had so formed, and when the formation of this belief was based on the information shared with him by the dit (investigation), new delhi, and the dit (investigation), calcutta, there .....

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Aug 01 2005 (HC)

L. Biakchhunga Vs. State of Mizoram and ors.

Court : Guwahati

..... of the territories which immediately before that day constituted the mizo district in the existing state of assam. the said provision of the act mandated that with the formation of the union territory of mizoram on and from the aforesaid date, the mizo district would cease to form a part of the ..... of the sixth schedule.16. we may retrace our path at this stage a bit to catch up with the issue in hand. the indian limitation act, 1908, a central legislation was enacted to consolidate and amend the law for the limitation of suits and other purposes and was brought in force ..... of the suit and, therefore, the finding of the learned court below to the contrary is clearly not sustainable in law. he pleaded that the indian limitation act, 1908, stood similarly excluded in its operation from the tribal areas of assam under the vith schedule to the constitution of india by notification no ..... him was conspicuously silent about any claim of completion of the work.12. in reply mr. lalramzauva, submitted that in absence of any privity of contract between the p & e department and the appellant/plaintiff, the former could not have either modified or cancelled the work order and that the state ..... scheduled tribe or tribes of the area specified under the relevant law. in other words, the 1937 rules required applicability of the principles of the indian limitation act, 1908, in disputes between persons who were not indigenous to the area. the 1937 rules were preceded by the rules for regulation of the .....

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Mar 22 2005 (HC)

M.S. Associates Vs. Uoi

Court : Guwahati

..... is, in brief, as follows.4. the petitioner, m/s. m.s. associates, is a partnership firm, duly registered under the provisions of the indian partnership act, 1931 with smt. jyoti limbu and smt. tilmaya chong as its two partners, having its registered office at connaught place, new delhi, and branch office ..... calcutta. on the basis of the result of the investigation made by these three authorities, they shared the information with each other and on the formation of belief by each of them, the warrants of authorisation for search and seizure were issued. this shows that warrants of authorisation were not issued ..... belief' must not be based on mere suspicion, gossip or rumour (see sheo nath singh v. appellate assistant commissioner : [1971]82itr147(sc) ).100. the formation of the 'belief', within the meaning of section 132(1) is an important step and a condition precedent to the issuance of authorisation of the search and ..... incurred by the state, which the state has not been able to account for. if any tax is deductible at source in consequence of any contract, which the state might have entered into with a citizen, the cag will be within the ambit of its role if it points out that ..... within the territorial jurisdiction of this court, issued warrants of authorisation on the basis of the belief, which he had so formed, and when the formation of this belief was based on the information shared with him by the dit (investigation), new delhi, and the dit (investigation), calcutta, there remains .....

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Jul 23 2010 (HC)

M/S Mega Kleen Vs. Union of IndiA.

Court : Guwahati

..... , is imperative. background facts(i)having noticed that the railways had been adopting different terms and conditions, while giving contracts for washing of bedroll items and no standard terms and conditions of tenders had been formulated, railway board, constituted under the indian railway board act, 1905, issued the commercial circular no. 3/03, on 24. 01. 03, laying down the terms and ..... modified as per the requirement of the railway adminstration /irctc and the authority shall reserve the right to terminate the contract subject to operational exigencies as well as public interest. 2. you will have to give an undertaking in the format attached with this letter which may kindly be returned to the undersigned for processing the case. as per boards policy ..... , since irctc is programmed to take over the washing contracts in future, you will have to execute a tripartite assignment deed which will be signed ..... favour of the private respondent, because of the application of the principle of approbation and reprobation, particularly, when the petitioner firm had already accepted conditional award of contract and acted thereupon. 51. eventually, the court dismissed the writ petition making it clear that the other points , which had been raised by the contesting parties, need not be gone into, .....

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Dec 02 2009 (HC)

Radhabari Tea Co. P. Ltd. Vs. Mridul Kumar Bhattacharjee and ors.

Court : Guwahati

Reported in : [2010]153CompCas579(Gauhati)

..... that the term 'contingent', when appended to the term 'contract', determines the time for the performance of the contract. section 31 of the indian contract act, 1872, states that a 'contingent contract' is a contract to do or not to do something if some event, collateral to such contract, does or does not happen. in 'contingent contract', the performance of contract is, thus, dependent on the happening or not happening ..... liable for the debts and liabilities to the full extent of their means.since 1844 the formation of unincorporated companies, at least of some size, as not possible : the joint stock companies act of that year and all subsequent joint stock companies acts and companies act prohibited the formation of unregistered companies, associations or partnerships for gain where the members exceeded a certain small number ..... (originally 25 but reduced to 20 in 1856). this prohibition was contained most recently in section 716(1) of the companies act 1985 and (for limited partnerships) section 4(2) of the limited .....

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May 15 2008 (HC)

Magus Construction Pvt. Ltd. and anr. Vs. Union of India (Uoi) and ors ...

Court : Guwahati

..... ]56itr198(sc) , the instructions given by the central board of direct taxes ran counter to the provisions of section 2(6a)(e) and section 12(1b) of the indian income-tax act, 1922. even so, the supreme court held that the instructions given by the central board of direct taxes were binding on the revenue. similarly, the instructions contained in the ..... before june 30, 2006 rs. 86,500 2. that the second party shall pay stamp duty and registration fees as per prevailing immovable property transfer laws, cost of society formation, cost of sale permission from the deputy commissioner, kamrup and guwahati metropolitan development authority, lawyer's fees, guwahati municipal corporation assessment/holding fees, etc.5. that the flat ..... prior to the completion of the work of the relevant flat or building. thus, the agreement signed between the petitioner-company and the prospective buyers is nothing, but works contract and, as such, the petitioners are liable to pay 'service tax'. the transaction between the petitioner-company and the prospective buyers is purely transaction for construction as per ..... the activities undertaken by the builders for construction of flats/ buildings, for and on behalf of prospective buyers, for consideration of cash or deferred payment is covered under 'works contract' and not 'sale'. although it has been stated by the petitioners that the agreements, signed between the petitioner-company and the prospective purchaser of the flat/ building, are termed .....

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Nov 10 2006 (HC)

Hls Asia Ltd. Vs. State of Assam and ors.

Court : Guwahati

..... . d. saikia, learned standing counsel, finance department, for the revenue.3. the appellant's pleaded version is that it is a public limited company registered under the companies act, 1956, engaged in contract business with oil and provides highly professional and technical services in connection with extraction of oil and is also engaged in wire-line logging activities. it entered into a ..... of the writ petition has been assailed referring to the alternative remedy by way of arbitration as per clause 13 of the general terms and conditions of the contract. section 65a of the act has also been referred to in this regard. oil has further contended that the proceedings involve disputed questions of facts for which invocation of this court's jurisdiction ..... contract registered as above with oil on september 10, 1999 for carrying out wire-line logging and perforation activities consisting of electronic/seismic scanning of subterranean strata and rock formation in the oil fields by utilising its own high tech equipment. in the process such equipment ..... the date of shipment. oil took upon itself the obligation under clause 16.1. to pay all the indian customs duty leviable in india on the contractor's items as specified therein. under clause 17.2, the contractor, following the award of the contract and mobilisation of the crew and equipment, was required to provide 24 hours service as and when required .....

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