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Judgment Search Results Home > Cases Phrase: hindu adoptions and maintenance act 1956 section 27 maintenance when to be a charge Court: income tax appellate tribunal itat delhi Year: 1991 Page 1 of about 2 results (0.075 seconds)

Sep 30 1991 (TRI)

Mrs. S. Pushpam Vs. Assistant Controller of Estate

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Sep-30-1991

Reported in : (1991)39ITD26(Delhi)

..... said act provides that a hindu wife shall be entitled to be ..... made a charge upon the property, is enforceable only like any other liability in respect of which no charge exists.11. a hindu woman's right to maintenance is not an absolute right. it is a right of a inchoate character as described in the ruling aforesaid. this contingent nature of the right is evident from the provisions of the hindu adoptions and maintenance act, 1956. section 18 of the ..... , 1986 for the constitution of a larger bench, it is in this manner that this appeal was placed before and was heard by this special bench. when a male hindu dies after the commencement of this act, having at the time of his death an interest in a mitakshara coparcenary property, his interest in the property shall devolve by survivorship upon the surviving ..... reproduced below :- 1.1 hereby devise and bequeath my undivided share in the aforesaid property no. d-25, ndse-2, new delhi absolutely in favour of sri murli manohar, aged 27, son of my brother, shri rangaswami ramanujam, for his personal benefit and i have no other immovable property or interest in any immovable property. 2.1 hereby devise and bequeath .....

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Sep 30 1991 (TRI)

Manaktala Chemicals (P.) Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Sep-30-1991

Reported in : (1991)39ITD35(Delhi)

..... from the public and that deposits received from directors and shareholders fell beyond the purview of this sub-section.8. it was next contended by shri monga that under section 58a and 58b of the companies act, 1956, deposits received by a company from its directors and shareholders are excluded. in this connection our ..... of deposits by non-banking non-financial companies from the public all the more attractive, specially in the context of the selective credit control measures adopted by the reserve bank. some corrective by way of a dis-incentive to borrowings from the public by these companies seems to be indicated so ..... articles of association of the company. (ix) as a loan from any person where the loan is secured by the creation of a mortgage, charge or pledge of any assets of the company (such loan being hereafter in this sub-clause referred to as the relevant loan) and the amount of ..... can be relied on :- now, it is true that the speeches made by the members of the legislature on the floor of the house when a bill for enacting a statutory provision is being debated are inadmissible for the purpose of interpreting the statutory provision but the speech made by the ..... such deposits is disallowable.27. for the foregoing reasons, we uphold the disallowance of rs. 12,825 under section 40a(8) out of interest paid to directors and shareholders.28. the assessee has raised one more ground which relates to the disallowance of rs. 5,000 out of car maintenance expenses, claimed at rs .....

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