Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Decided on : Nov-20-1985
Reported in : (1986)16ITD652(Ahd.)
..... that the personnel to be provided by s.p. to gsfc shall only be those eligible for income-tax exemption under the (indian) income-tax act, 1961 ('the act'). thereafter, on the formation of gnfc. a tripartite agreement was executed between s.p., gsfc and gnfc on 21-2-1978 under which the terms and ..... was not resident in india in any of the four financial years immediately preceding the financial year in which he arrived in india, and (2) the contract of his service in india is approved by the central government, the application for such approval having been made to that government before the commencement of such ..... on business in india, the assessee would not be entitled to exemption under section 10(6)(viia).he also submitted that since there was no contract between the assessee and gsfc/gnfc, it is difficult to hold that the assessee was an employee of a concern which is carrying on business ..... only including the value of perquisites, etc., whether paid in india or outside india. 3. it may be noted that this approval of the contract of service(s) of the technicians mentioned above is with reference to the matter of exemption from payment of income-tax on the salary/allowances payable ..... italy or elsewhere outside india, the requisite machinery and other equipments for the said urea plant for gnfc. in addition to the know-how agreement and supply contract, s.p. had also entered into 'services agreement' with gsfc in 1976 under which s.p. undertook the obligation to provide to gsfc for a .....Tag this Judgment!
Court : Rajasthan
Decided on : Sep-04-1985
Reported in : 1985(2)WLN189
..... obligation that has been imposed by the first proviso to sub-clause (1) of clause vi of the schedule to the indian electricity act. it is, therefore, not a case of a purely non-statutory contract, but it is a case of contract entered into in exercise of a statutory power. the present cases, therefore, fall in the second category of cases referred to ..... in radha krishna agrawal'scase (supra). in relation to such cases, the law is well-settled that the state in the performance of its obligations under the contract cannot act arbitrarily and unreasonably.10. in this connection reference may be made to a recent decision of the supreme court in gujarat state financial corpn. v. lotus hotels pvt. ltd ..... electricity board is unable to meet with the requirements of electric power of all its consumers and in exercise of the powers conferred on it under section 22 of the indian electricity act, the government of rajasthan has been issuing notifications from time to time directing the electricity board to introduce cuts/restrictions/staggerings in the supply of electric power and energy ..... contractual matters the right to equality guaranteed under article 14 of the constitution is available only at the stage of formation of the contract by the slate and the said article has no application in regulating the relationship of the contracting parties after the contract has been entered into. in support of his aforesaid submissions, dr. singhvi has placed reliance on the decisions of .....Tag this Judgment!
Court : Kolkata
Decided on : Jun-24-1985
Reported in : AIR1986Cal45
..... meissner with regard to several items of consultancy and supervision which humphreys would have to undertake. this agreement contains an arbitration clause for arbitration of disputes under the indian arbitration act, 1940. we are not really concerned with this arbitration clause in this application.8. on or about the 11th november, 1981 another agreement was entered into ..... the production was not sustained and was extremely meagre. it was also substandard. the raw materials and utility consumption were extremely high. there was no production of sodium formate and the total operation of the plant was erratic. under the circumstances the defendant no. 1 advised the plaintiff that the plant operation should be discontinued from the ..... and spare parts into india.(e) to assist and advise the petitioner in negotiations with the government authorities relating to performance of the obligations of the petitioner under any contract including import and export clearance for vessels, construction equipments and spare parts as also visas, work permits, exchange guarantee, radio and other licences required for construction and ..... petitioner suitable office space and arrange for telephone, telex and duplicating facilities therein and also arrange for free storage for spare parts and material required for performance of contracts.(h) arrange for medical services for the personnel of the petitioner.(i) render liasion service with the said statutory corporations.(j) assist and advise the petitioner in .....Tag this Judgment!
Court : Rajasthan
Decided on : Jan-24-1985
Reported in : 1985(1)WLN745
..... . district judge has seriously further erred in holding that in the present case, the plaintiff was entitled to take the advantage of section 70 of the indian contract act, 1872 (here in after referred to as 'the contract act') according to the appellant, the learned trial court further erred in observing that even according to the government advocate the royalty was not paid gratuitously. it ..... petition on 26th october, 1963 only confirms the above deduction that the plaintiff claimed the exemptions under clause 6 of the agreement of 1941 even after merger and even after formation of the united state of rajasthan and then state of rajasthan and coming into force of the constitution.60. realising that the apex court of country has declared the agreement ..... of each of the company's profits for the period ending 12th february, 1946.44. all those who are conversant with the evolution of the industrialisation, urbanisation and independence, constitutional formation of the united state of rajasthan, the judicial notice of which has been taken in series of the decisions by the apex court, and this court some of which are ..... merger of jodhpur state in the united state of rajasthan, on 7th april, 1949, followed by the coming into force of the constitution of india on 26th january, 1950; and formation of the state of rajasthan known as part b state of rajasthan on 26th january, 1950.20. this agreement dated the 17th april, 1941 was finally declared void and unenforceable .....Tag this Judgment!
Court : Chennai
Decided on : Aug-02-1985
Reported in : 61CompCas20(Mad)
..... shareholders and the prescribed procedure for the constitution of the board, is void in law, unenforceable and also hit by section 23 of the indian contract act and that the alleged family arrangement not having been reduced to writing and not having been incorporated in the articles of association of the sixth ..... of the company is mainly decided with reference to the substance of the venture as conceived by the members of the company at its formation and as set out in the objects clause of the memorandum of association. when the objects of the company ar mentioned in a series ..... married and was living with her husband at coimbatore. v. ramakrishna was living in massolipatnam. it is, therefore, clear that at the time of formation of the company, there was no partnership, nor were there any groupings among the members. nor do find any special features which would unquestionably lead ..... contradicts the articles of association of the sixth defendant, such oral agreement pleaded is also barred by the provisions of section 92 of the indian evidence act. they have also contended that having regard to the nature of the allegations in the plaint and, in particular, allegations of fraud ..... these proceedings are contained in that petition. almost identical allegations, as in the petition, alleging malpractice in the election of directors and in giving of contracts for transport of limestone, cement and sugar to k. c. p. ltd. are made. the contention of learned counsel for the respondents was that .....Tag this Judgment!
Court : Rajasthan
Decided on : Aug-13-1985
Reported in : 160ITR833(Raj); 1985(2)WLN5
..... which are as follows : ' 6. that the partnership is a partnership at will. 11. that all other relations of the parties shall be governed by the provisions of the indian partnership act save and except that on the death or demise of any partner, the firm shall not stand dissolved but shall remain continued by the surviving partner and the legal heirs ..... for the previous year relevant to the assessment year 1975-76 filed two returns of income declaring an income of rs. 40,320 and rs. 20,403. prior to the formation of the assessee-firm, there was an old firm, surajbhan om prakash. its two partners were : (1) surajbhan and (2) om prakash. the partnership deed executed by them is dated ..... in chapter vi relates to the dissolution on the happening of certain contingencies. the relevant portion of section 42 of the partnership act for our purpose is as follows; ' 42. dissolution on the happening of certain contingencies.--subject to contract between the partners a firm is dissolved--...... (c) by the death of a partner ; and......' 7. a careful examination of section 7 ..... july 1, 1974, to the end of the accounting year.' 5. ' partnership at will' has been defined in section 7 of the partnership act as under: ' 7. partnership at will.--where no provision is made by a contract between the partners for the duration of their partnership, or the determination of their partnership, the partnership is a 'partnership at will'.' 6. chapter .....Tag this Judgment!
Court : Gujarat
Decided on : Oct-18-1985
Reported in : AIR1986Guj209; (1986)1GLR1
..... or statutorily fixed as the period of operation of an award or settlement, the same does not become honest but continues to be binding. law abhors vacuum. until a new contract or award replaces the previous one, the former settlement or award will regulate the relations between the parties. the precedents on the point, the principles of industrial law the constitutional ..... hearing of reference. s. 92. deals with procedure before industrial court which will be regulated by regulations consistent with the provisions of the act and the rules made there under. such regulations may also provide for the formation of benches consisting of one or more of its members and the exercise by each such bench of the jurisdiction and powers vested in ..... of board or court and presiding officer of a labour court, tribunal or national tribunal shall be deemed to be public servants within the meaning of section 21 of the indian penal code; while as per sub-section (7) thereof, they have been given full power to determine by and to whom and to what extent and subject to what conditions ..... high court shall take cognizance of a contempt alleged to have been - committed in respect of a court subordinate to it where such contempt is an offence punishable under the indian penal code'.it is in the background of the aforesaid statutory settings that the moot questions posed for our consideration will have to be answered. it is obvious that if .....Tag this Judgment!
Court : Karnataka
Decided on : Apr-09-1985
Reported in : (1985)48CTR(Kar)88; ILR1985KAR1543; 155ITR81(KAR); 155ITR81(Karn)
..... ' and to report on their true character. in our opinion, the legal position of the auditor in the present case in similar to that of the auditor under the indian companies act, 1956. in such a case, the audit is intended for the protection of the shareholders and the auditor is expected to examine the accounts maintained by the directors with ..... recommend (a) concrete and effective measures (i) to unearth black money and prevent its proliferation through further evasion; (ii) to check avoidance of tax through various legal devices, including the formation of trusts; and (iii) to reduce tax arrears; (b) examine various exemptions allowed by the tax laws with a view to their modification, curtailment or withdrawal, (c) indicate the ..... is not palpably arbitrary. 4. the principle underlying the guarantee of article 14 is not that the same rules of law should be applicable to all persons within the indian territory or that the same remedies should be made available to them irrespective of differences of circumstances. it only means that all persons similarly circumstanced shall be treated alike both ..... allowance by way of depreciation. 4. brief particulars of expenditure on entertainment, adevertisement, guest house, etc., and the amount, if any, disallowable under section 37 of the income-tax act, 1961. 5. particulars of expenses in respect of which payments have been made to directors, partners or persons substantially interested in the concern and their relatives. the amount, if any .....Tag this Judgment!
Court : Karnataka
Decided on : Mar-28-1985
Reported in : ILR1985KAR1950; 1985(2)KarLJ206
..... and character of the office of co-trustees to which we have referred in the opening part of the judgment - section 48 of the indian trusts act provides that when there are more trustees than one, all must join in the execution of the trust, except where the instrument of trust ..... in the interest of justice.'6. in the body of the plaint, certain details are mentioned. para-2 of the plaint deals with the formation of the trust and certain details regarding the scheme of bangalore university.para-3 of the plaint states that the plaintiff-trust after starting medical college ..... or (b) the delegation is in the regular course of business, or (c) the delegation is necessary, or (d) the beneficiary, being competent to contract, consents to the delegation.''there is, therefore) a very grave doubt in our mind as to whether a single trustee can sue and whether he can ..... notice to quit must be taken by all co-trustees unless, of course, the instrument of trust otherwise provides, or the beneficiaries being competent to contract consent, or in any particular case it is established that on the peculiar facts obtaining in that case, the delegation of the power to determine ..... and the respondents are plaintiffs: the defendants and plaintiffs in the suit along with others, formed a society which was registered under the societies registration act, with the object of opening an educational institution, orphanage etc., for weaker section of the society including the other classes also, thereafter, since the .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Apr-25-1985
Reported in : AIR1985SC1281; (1985)87BOMLR357; 58CompCas383(SC); 1985(1)SCALE947; (1985)2SCC574; 3SCR951; 1985(17)LC1052(SC)
..... which complains of breach to prove that the breach has been committed by the other party to the contract. the test in such a situation would be who would fail if no evidence is led. the language and the format in which issues nos. 7 and 8 have been cast by the tribunal clearly casts the burden of ..... reason would be the owner of the property of the firm because the firm is not a legal entity in the sense in which the company under the companies act has a juristic personality. firm is a compendious name for the partners. and the high court limited its enquiry to ascertain whether the first part of the ..... in the accident was not holding any effective driving licence?8. whether the respondent no. 6 proves that under the provisions of section 95 of the motor vehicles act and the policy in force their liability in any event is limited to the extent of rs. 50,000 in all both in respect of this claim petition ..... act. section 26 provides that 'where by the wrongful act or omission of a partner acting in the ordinary course of the business of a firm, or with the authority of his partners, loss or injury is ..... vehicle. each partner of the firm is an agent of the firm as well as the other partner as provided by section 18 of the partnership act. every partner is entitled to attend diligently to his duties in the conduct of the business as provided in section 12 of the partnership .....Tag this Judgment!