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Judgment Search Results Home > Cases Phrase: hindu marriage act 1955 Court: income tax appellate tribunal itat indore Year: 1985 Page 1 of about 2 results (0.061 seconds)

Sep 23 1985 (TRI)

H.H. Maharani Manekaraje Pawar Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Indore

Decided on : Sep-23-1985

Reported in : (1986)15ITD545Indore

..... the assessee and the learned departmental representative and have perused the record.3. the facts are that the assessee's first wife instituted a petition under section 10 of the hindu marriage act, 1955, against the assessee in the year 1977 when she was 68 years of age and the assessee was 73 years of age claiming judicial separation from the assessee on the ..... the properties in question were transferred by the assessee to her. the right of a wife for maintenance is an incident of the status or estate of matrimony and a hindu is under a legal obligation to maintain his wife. the obligation to maintain the wife is personal in character and arises from the very existence of the relations between two ..... find favour with the learned ito as well as with the learned commissioner (appeals) and the assessee is thus now before us.4. section 45 of the income-tax act, 1961 ('the act') provides that any profits or gains arising from the transfer of a capital asset effected in the previous year shall be chargeable to income-tax under the head 'capital ..... is no consideration in the strict sense of the term as contemplated in the law of contracts. that is probably the reason why in section 64(1 )(iv) of the act, the words used are ' in connection with an agreement to live apart'. the legislature has avoided the word 'consideration' and has used the word 'connection' probably because the consideration for .....

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Aug 24 1985 (TRI)

H. H. Raja Ajit Singh of Jhabua Vs. Wealth-tax Officer.

Court : Income Tax Appellate Tribunal ITAT Indore

Decided on : Aug-24-1985

Reported in : (1986)15ITD646Indore

..... will be made subsequently.(2) the said amount is intended to cover all the expenses of the ruler and his family including expenses of his residence, marriages and other ceremonies, etc., and shall subject to the provisions of paragraph (1) neither be increased nor reduced for any reason whatsoever.(3) the ..... of privy purse. according to the assessee, this amount was not taxable. the wto rejected this claim nothing that the exemption claimed was act, 1957 (the act) or under any other statutory provision.the assessee appealed.3. before the aac reliance was placed on article 11 of the covenant entered into ..... : (iii) any one building in the occupation of a ruler, being a building which immediately before the commencement of the constitution (twenty-sixth amendment) act, 1971, was his official residence by virtue of a declaration by the central government under paragraph 13 of the merged states (taxation concessions) order, 1949, ..... nor, as already noted, is the language of the relevant provisions of the covenant specific enough to justify the exemption claimed here. in fact, in the act itself, the following provision is made : "5. (1) subject to the provisions of sub-section (1a), wealth-tax shall not be payable by an ..... before the authorities below to claim exemption of the sum of rs. 3 lakhs from wealth-tax. he also referred to the commentary on the wealth-tax act by a. c. sampath iyengars the three new taxes, sixth end., vol. i, it is observed there as under : "privy purses granted by .....

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