Court : Delhi
Decided on : May-20-1988
Reported in : AIR1989Delhi10; 1988(15)DRJ375; 1988RLR428
..... money. for example, 'he is too poor to maintain his family'. it may be useful at this stage to refer to the definition of 'maintenance' as given in the hindu adoptions and maintenance act, 1956 (for short 'the act of 1956'). under section 3 of that act, 'maintenance' includes-(i) in all cases, provision for food, clothing, residence, education and medical attendance and treatment ; (ii) in the case of an unmarried ..... daughter also the reasonable expenses of and incident to her marriage. i would, thereforee, think that when we talk of maintenance and support, the definition of 'maintenance' as given in the act ..... of 1956 should be adopted. section 18 of the act of 1956 also refers to maintenance of wife and gives the circumstances under which a hindu wife is entitled to live separately from her husband without forfeiting her claim to .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Mar-16-1988
Reported in : (1988)27ITD81(Delhi)
..... and property of her own and, therefore, in terms of sub-section (3) of section 20 she was not entitled to any maintenance.4. there can be no doubt that under the scriptural hindu law as well as under the hindu adoptions and maintenance act, 1956, a daughter is entitled to be maintained by her parents till she ..... of the hindu adoptions and maintenance act, an unmarried daughter is entitled to be maintained by her parents and that maintenance as defined in section 3(b)(ii) of the said act in the case of an unmarried daughter includes reasonable expenses of and incidental to her marriage. therefore, according to the learned counsel when the mother ..... and providing another with money to enable him to incur that expenditure for herself.the marriage is not shown to have been even under contemplation when this money was transferred and there was no expenditure imminent to be incurred. as a matter of fact the money was deposited by the ..... earlier due to valid reasons. relying on this ruling the learned counsel for the assessee contended that in the present case the amount was transferred when the girl was already 16 years of age and the marriage took place 271/2 months later and, therefore, it can be said that ..... has not actually incurred any expenditure on the marriage of a daughter but purports to have provided the daughter money long before her marriage so that when the marriage takes place she may meet those expenses herself.9. in m. radhakrishna gade rao's case (supra), there was a, family .....Tag this Judgment!
Court : Delhi
Decided on : Oct-05-1988
Reported in : AIR1989Delhi122; 1989(16)DRJ105
..... written statement filed by the respondent at the earliest opportunity, but also in the application moved under section 24 of the hindu marriage act for seeking maintenance pendente lite for herself and her child, the petitioner did not take any steps to make amends for the lapse, and when he did so at the fag end of the proceedings ; namely, after the arguments had commenced ..... out of this wedlock, he failed to make any mention of the said child in his petition, which was in clear contravention of the rule (iv) of the hindu marriage (punjab) rules, 1956 as adopted by delhi high court, then applicable because by that time no rules had been framed by delhi high court on this subject. it is noted that the said ..... of the child and posed a very strange query that it was not understandable as to why the respondent would have carried on petitioner's child, when she herself had disliked him, and had leveled grave charges of dowry demand and torture against him.(64) it is to be noted that lis' in matrimonial cases is between the two spouses. it is ..... to be worn by her on the marriage of her cousin, but it was declined on the pretext that it was lying in locker, and thereafter she did not insist. (27) respondent further alleged that her mother-in-law did not even broach the subject of her pregnancy and then she (respondent) enquired from her mother-in-law by taking her .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Mar-25-1988
Reported in : (1988)25ITD193(Delhi)
..... industrial co. ltd.'s case (supra) subsidy received from rubber board towards reimbursement of expenditure incurred in replantation, development, maintenance and upkeep of rubber trees was held to be a revenue receipt. in respect of backward areas, the subsidies were ..... marketing. a firm which has identified the right export product with all its specifications for the external market, has adopted the right kind of technology comparable with the producer in the competing country and has identified the effective packaging and ..... expenses on the ground that the assessee was hundred per cent export house, then adjustments shall be necessary because general charges, telephone, telegram and printing & stationery expenses in relation to manufacturing activities certainly cannot be allowed.since, as per ..... president to constitute the present special bench under section 255(3) of the income-tax act, 1961.the position as clarified by the third member in the case of export house (supra) namely that when conflicting decisions are there, the decision of ..... would be explicit: (1) that cash compensatory support or cash assistance has had the same rationale all along from 1956 to 1984 over a period of almost two decades and as such it would be wrong to proceed on the ..... industries & cotton mills ltd.'s case (supra) greatly affected my mind.31. after the hearing was completed on 27-11-1987, there was discussion between members constituting the bench and though there appeared to be not much difference on .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-09-1988
Reported in : (1989)(39)ELT630TriDel
..... not mind if another 2% was added on account of the idle period since the machine was bound to suffer some depreciation on account of non-maintenance during the idle period. we find the stand of the learned representative of the department very just and fair. since the machine had spent about ..... the four extra plates that have come alongwith the machine.the learned representative of the department very fairly stated even further that the method of calculation adopted by the lower authority, on reducing balance method, was not the one usually followed by the customs houses for calculation of motor vehicle depreciation ..... identical make and model, having identical period of use and being in identical condition at the time of import were available for ascertaining the price ordinarily charged for them. there was just one such machine only, i.e., the subject machine which is before us. there was no scope for any ..... in the mind of the customs officer. therefore, he asked the appellants to produce the original sale invoice of the machine by which the machine, when new, had been sold to the dutch supplier on 20.10.1980. the appellants produced the said invoice. it showed that the dutch supplier had ..... been undervalued. he assessed the fair value of the machine at rs. 7,27,391/- for the purpose of assessment of customs duty. for such assessment of value, the additional collector proceeded under section 14(1)(b) of the customs act, 1962 read with rule 8 of the customs valuation rules, 1963, i.e .....Tag this Judgment!
Court : Delhi
Decided on : Aug-11-1988
Reported in : 1988(18)ECC358; 1988(19)LC131(Delhi); 1989(39)ELT211(Del)
..... petitioners in adjudication proceedings will not be used in criminal prosecution, the principles of fair play have been respected. scheme of arrangement under the companies act, 1956 48. an application under sections 391(2) and 394 of the companies act, 1956, being company petition no. 280 of 1984 in company application no. 75/84 was filed in the high court at calcutta. a scheme of ..... ; bombay and madras were placed under collectors. later, the jurisdiction of the commissioner, northern india, was bifurcated into north west india and north east india and they were placed in charge of collectors with headquarters at delhi and calcutta respectively. the designation commissioner in the excise department was thus extinguished and the designation 'collector of central excise', as in the customs ..... scrutiny by the appellate and/or revisional authorities. the degree of substantial prejudice in both the cases is not same. when in a case like this, a party complains before the court that certain officer is biased, the court will not adopt same standard as in the case of exercise of discretionary power by an authority whose decision is more or less ..... a matter of convenience. the cases relied upon by mr. venugopal construed the provision of section 64 of the amendments made from time to time or section 127 of the act of 1961 or amendment to it by act 27 of 1967. even after the amendment by act 40 of 1940 in section 64, the supreme court in bidi supply's case (supra) upheld the power of .....Tag this Judgment!