Court : Delhi
Decided on : Jan-16-2009
Reported in : 156(2009)DLT637
..... on behalf of the minor children. in this context, he referred to the cause title of the suit itself which stated 'suit for maintenance and separate residence under section 9 civil procedure code read with section 18 and 20 of the hindu adoption and maintenance act, 1956 and for permanent and mandatory injunction.'4. mr. narula submitted that the minor children acquire an independent right of ownership by birth in ..... the property belonging to the husband and hence all its members are also liable to maintain the plaintiff.15. it is also well settled that when a coparceners wife has a right of maintenance it can be made the subject matter of a charge on the property of the coparcenary by a decree of the court. mr. naik, submitted that the right of ..... wives and their children. (see manusmriti chapter 9, section 108; naradasmriti chapter 13, sections 26,27, 28 and 33, mulla's hindu law, 13th edition 1974 para 543 page 591).14. obligation to maintain these persons arises from the fact that the manager is in possession of the family property (see kamlamal v. venkatlaxmi). the hindu adoptions and maintenance act has no doubt provided for the personal liability .....Tag this Judgment!
Court : Delhi
Decided on : Jan-16-2009
Reported in : 159(2009)DLT158
..... 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 maintenance'`. 27. in atul sashikant mude v. niranjana atul mude : air1998bom264 , the court considered the provisions of the hindu adoptions and maintenance act, 1956 and held that ..... 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, therefore, think that when we talk of maintenance and support, the definition of ``maintenance'` as given in the act ..... and distributed amongst the members of the family. the apportionment of the cake must be in consonance with the financial requirements of the family members, which is exactly what happens when the spouses are one homogeneous unit. ms. geeta luthra, learned counsel for the respondenthad fervently contended that normally 1/5th of the disposable income is allowed to the wife. she .....Tag this Judgment!
Court : Delhi
Decided on : May-21-2009
Reported in : 160(2009)DLT401
..... sanjay kishan kaul, j.1. the respondent / wife filed a suit under section 18, 23 and 28 of the hindu adoption and maintenance act, 1956 against the appellant / husband seeking grant of maintenance at the rate of rs. 50,000/- per month with the declaration to have a right of residence in her matrimonial ..... the pleadings and considered the submissions of the parties. at this interim stage, there are only two aspects, which require consideration:(i) the extent of maintenance, which should be paid to the respondent to maintain her lifestyle in the manner she has been used to; and(ii) the nature of protection ..... 22,500/- per month of the respondent, the appellant was directed to pay a further sum of rs. 22,500/- per month as interim maintenance. a further direction was issued restraining the appellant from alienating or selling off his portion of the suit property though the order would not stand in ..... as, 'the suit property' ) as also for restraining the appellant from dispossessing her from the said premises. the respondent also filed an application for interim maintenance of rs. 30,000/- per month as well as for interim relief in respect of the suit property. the suit and the interim applications were contested ..... living in a particular property and the same cannot become a clog on the property denying the right of the appellant to deal with the property when he is willing to provide an alternative matrimonial home. it has to be appreciated that the claim of the respondent is not to any title .....Tag this Judgment!
Court : Delhi
Decided on : Feb-27-2009
Reported in : (2009)222CTR(Del)641; 321ITR322(Delhi); 179TAXMAN55(Delhi)
..... the revised accounting standards issued by the council of the icai, which was, applicable for the assessment year under consideration. furthermore, the provisions of sub-section (3a), (3b) and (3c) of section 211 of the companies act, 1956, clearly provide that every profit and loss account and balance sheet of a company shall comply with the accounting standards prescribed. where the accounts of the ..... software held for resale, or land and other property held for resale. inventories also encompass finished goods produced, or work in progress being produced, by the enterprise and include materials, maintenance supplies, consumables and loose tools awaiting use in the production process. inventories do not include machinery spares which can be used only in connection with an item of fixed asset ..... capitalized added to the cost of the fixed asset which have been created as a result of such expenditure. the above rule of accountancy should, in our view, be adopted for determining the actual cost of the assets in the absence of any statutory definition or other indication to the contrary.16.9 the learned counsel for the revenue relied ..... of icai for fixed assets in paragraph 8.2 clearly provides as follows:stand-by equipment and servicing equipment are normally capitalized. machinery spares are usually charged to the profit and loss statement as and when consumed. however, if such spares can be used only in connection with an item of fixed assets and their use is expected to be irregular, .....Tag this Judgment!
Court : Delhi
Decided on : Sep-14-2009
Reported in : 166(2010)DLT242
..... sons attains the age of twenty-one years the executor shall pay rs. 700 to each son for maintenance and expenses.8. the first question arising on the construction of this clause is, when does the residuary estate mentioned in the clause vest in the legatee? does it vest the moment ..... testator's signature on the will, but also establishing that attestations were made properly as required by clause (c) of section 63 of the succession act. section 68 of the evidence act does not require the examination of both or all the attesting witnesses. yet, at least one attesting witness should be examined ..... of person or persons unborn, these persons being a class designated as 'the legitimate son or sons ' of the appellant 'whether natural born or validly adopted.' the clause says they shall become entitled to all the rest and residue of my property' (the italics are by their lordships), i.e., the ..... . it is submitted that as by virtue of section 57 read with schedule iii of the indian succession act, some its provisions are applicable to hindu wills. section 114, 115 and 119 of the said act, would be applicable in the given facts of the case. section 87 is relevant as it stipulates that the testator ..... , so that effect could be given as far as possible to every testamentary intention contained in the will. (ramachandra shenoy v. hilda brite mrs.)....27. it is argued that the facts alleged to be suspicious circumstances, are not so; in this respect, the defendants emphasize that the plaintiff was .....Tag this Judgment!
Court : Delhi
Decided on : Jul-03-2009
Reported in : 160(2009)DLT622
..... enjoying prior to separation. consequently, i am not in agreement with the trial court that maintenance under section 24 of hindu marriage act has to be granted only for sustenance and for contesting the litigation. in fact, a division bench of this court in radhika narang and ors. v. karun raj ..... road, aligarh.13. having perused the impugned order and heard the parties at length, i am of the view that while granting maintenance under section 24 of hindu marriage act, 1955, court does not have to grant mere sustenance amount, as maintenance directed to be paid is meant to ensure that the spouse enjoys the same monetary status and facilities as she or he was ..... does not want an army of self made lazy idles. everyone has to earn for the purpose of maintenance of himself or herself, at least, has to make sincere efforts in that direction. if this criteria is not applied, if this attitude is not adopted, there would be a tendency growing amongst such litigants to prolong such litigation and to milk out ..... kesarkunverba v. i.t. commissioner : 39itr283(sc) ].27. the purpose of providing maintenance, in our view, is thus meant to secure to a wife/spouse claiming maintenance, as far as possible, the status and facilities enjoyed by her prior to her separation from her husband when her maintenance claim is finally determined. the determination of maintenance not being governed by any rigid or inflexible rule .....Tag this Judgment!
Court : Delhi
Decided on : Sep-11-2009
Reported in : 169(2009)DLT209; 2009(41)PTC362(Del)
..... 'tuff label' have become distinctive and well known trademarks within the meaning of sections 2(1)(zg) and 11 of the trade marks act, 1999 ('tm act') in relation to the said goods and business.5. the defendant is stated to have adopted an identical/deceptively similar trade mark 'tuff label' and 'tuff & tuff' ..... are now discussed. in kabushiki kaisha toshiba (toshiba corporation) v. toshiba appliances co. the advertisements in question were coupled with the fact of maintenance of service centers in india for the product imported into india. therefore, it was not as if the mark was not used in relation to ..... judge noted that injunction should ordinarily follow the infringement of a registered trade mark, subject to two exceptions contained in the tm act. the first exception being section 28 which was to the effect that if both the plaintiff and the defendant are owners of registered trademarks, an action for ..... produced. the defendant also sought to produce copies of income tax returns, sales tax assessments and certain other documents showing sales made by it. when asked whether the originals of these additional documents sought to be filed could be produced, the counsel for the defendant replied in the negative. be ..... is claimed that the firm had advertized the trade mark 'tuff' in 'the hindu. on 26.12.1993. it was also advertized in gujarat samachar on 26.12.1993. the post office granted the grams 'tuff' on 27.8.1994 to m/s goodwill fasteners. the firm was, however, closed on .....Tag this Judgment!
Court : Delhi
Decided on : May-29-2009
Reported in : 2009(40)PTC393(Del)
..... of the same. in other words registration of a trade mark does not provide a defence to the proceedings for passing off as under section 27(2) of the act a prior user of trade mark can maintain an action for passing off against any subsequent user of an identical trade mark including a ..... court after evidence is led in the suit. even so for the limited purpose of considering the prayer for interlocutory injunction which is intended for maintenance of status quo, the trial court rightly held that the plaintiff has established a prima facie case and irreparable prejudice in its favour which calls ..... trustees sh. shyam sunder goenka & sh. ashutosh goenka and which trust is also running various institutions including the institutions stated in (i) above. the adoption and user of the trademark is therefore claimed to be honest.(iii) the word 'goenka' being a common surname is per se not distinctive and to ..... meaning after trial of the case but as of today no injunction can be granted to the respondents because the two trademarks are not identical and when the tests for deceptive similarity are applied there is enough material to hold that there is no deceptive similarity especially because, whereas the appellant is ..... is not a case where the defendants have to commence enterprise. real challenge is to defendants 5 and 6 who have been in business since 1956 and 1974 respectively. in the light of the prima facie facts noted above, balance of convenience and irreparable loss and injury, i am of the .....Tag this Judgment!
Court : Delhi
Decided on : Feb-20-2009
Reported in : 158(2009)DLT176
..... in promoting education throughout the country. it is stated that petitioner no. 2 bhartiya vidyapeeth is a deemed university under section 3 of the university grants commission (ugc) act, 1956. it is situated at pune, having various constituent institutions in the country. petitioner no. 3, bhartiya vidyapeeth college of ..... . as petitioner nos. 3 & 4 institutions have been affiliated with respondent no. 1 since their inception, the sudden disaffiliation, with immediate effect when the notification dated 14.02.2007 was issued would have caused hardship to, and confusion amongst the students and prospective candidates seeking admission to petitioner ..... public sector for the year concerned. while rejecting the argument based on the said policy of the state government, the supreme court observed:27. the so called 'policy' of the state as mentioned in the counter affidavit filed in the high court was not a ground for ..... and regulating the maintenance of standards and the co-ordination of work or facilities in universities and to regulate the establishment of institutions referred to in clause (ccc) of section 12 and other matters relating to such institutions. it also provides for fees to be charged and scales ..... teeth of entry 66 of the union list and the ugc act and the guidelines, rules and regulations framed by the ugc. by adopting such a process the respondent state government could not have nullified the effect of the ugc act, the rules, regulations and guidelines framed by the ugc. .....Tag this Judgment!
Court : Delhi
Decided on : Oct-15-2009
Reported in : 187TAXMAN111(Delhi)
..... company' means any corporation established by or under any central, state or provincial act or a government company as defined in section 617 of the companies act, 1956 (3 of 1956), to be a university for the purposes of that act.27. prior to the introduction of new concept of block of assets with effect from ..... manner:this shows that the main object of introducing the block of assets concept was only to reduce time and effort spent in detailed record maintenance. while giving effect to this object, there could have been no justification or warrant for prescribing a condition that the new asset, in ..... year under consideration, the assessee company made a provision for payment of rs. 26,03,071/- for the previous year under consideration, also adopted an argument that since the assessee's normal method of accounting was mercantile method, in any case the assessee in the assessment year under ..... of the units of the captive power plant became solidified and contaminated due to accidental break down in december, 1996. in june 1997 when the captive power plant was restarted the aforesaid crylotie expenses were incurred in order to resume production of captive power. the assessee claimed 1 ..... has to be the record keeping. moreover, the practice of granting the terminal allowance as per section 32(1)(iii) or taxing the balancing charge as per section 41(2) of the income-tax act, necessitate the keeping of records of depreciation already availed of by each asset eligible for depreciation. .....Tag this Judgment!