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Judgment Search Results Home > Cases Phrase: income tax act Court: mumbai nagpur Year: 2012 Page 1 of about 17 results (0.015 seconds)

Aug 14 2012 (HC)

Smt. Shobha Wd/O. Late Arun Pohare and Others Vs. Gajanan S/O. Wasudeo ...

Court : Mumbai Nagpur

Decided on : Aug-14-2012

..... by way of loan. the cash transaction was also exceeding the limit of sum of rs 20,000/- as may be permissible under the income tax act. 5. in such a case, if some material is brought on record by the accused consistent with innocence of the accused, which appears ..... can be contested. however, there can be no doubt that there is an initial presumption which favours the complainant. section 139 of the act is an example of a reverse onus clause that has been included in furtherance of the legislative objective of improving the credibility of negotiable instruments ..... judges bench), 2010 cri.l.j.2871, the apex court observed the legal position thus:- 14. ----the presumption mandated by section 139 of the act does indeed include the existence of a legally enforceable debt or liability. to that extent, the impugned observations in krishna janardhan bhat (supra) may not ..... passed by the learned judicial magistrate, first class (court no.vi), akola challenging the acquittal of the respondent/accused under section 138 of the negotiable instruments act. 2. the facts, briefly stated, are as under:- the complainant and the accused were in cordial terms with each other. in the month of ..... . while section 138 of the act specifies a strong criminal remedy in relation to the dishonour of cheques, the rebuttable presumption under section 139 is a device to prevent undue .....

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Aug 14 2012 (HC)

Smt. Shobha Wd/O. Late Arun Pohare and Others Vs. Gajanan S/O. Wasudeo ...

Court : Mumbai Nagpur

Decided on : Aug-14-2012

..... by way of loan. the cash transaction was also exceeding the limit of sum of rs 20,000/- as may be permissible under the income tax act. 5. in such a case, if some material is brought on record by the accused consistent with innocence of the accused, which appears ..... can be contested. however, there can be no doubt that there is an initial presumption which favours the complainant. section 139 of the act is an example of a reverse onus clause that has been included in furtherance of the legislative objective of improving the credibility of negotiable instruments ..... judges bench), 2010 cri.l.j.2871, the apex court observed the legal position thus:- ??14. ----the presumption mandated by section 139 of the act does indeed include the existence of a legally enforceable debt or liability. to that extent, the impugned observations in krishna janardhan bhat (supra) may not ..... passed by the learned judicial magistrate, first class (court no.vi), akola challenging the acquittal of the respondent/accused under section 138 of the negotiable instruments act. 2. the facts, briefly stated, are as under:- the complainant and the accused were in cordial terms with each other. in the month of ..... . while section 138 of the act specifies a strong criminal remedy in relation to the dishonour of cheques, the rebuttable presumption under section 139 is a device to prevent undue .....

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Aug 03 2012 (HC)

Sunil Gayaprasad Mishra Vs. Rashtra Sant Tukdoji Maharaj University an ...

Court : Mumbai Nagpur

Decided on : Aug-03-2012

..... that conferment of a statutory power would necessarily take within its import the authority to use all means to make it effective and meaningful (see air 1969 supreme court 430-income tax officer, cannanore vs. m.k. mohammed kunhi). the hon'ble supreme court has observed thus: ??.... it is a firmly established rule that an express grant of ..... by that authority. once again this decision was rendered on examination and scrutiny of the relevant and material provisions of the statute under consideration, namely, representation of the people act, 1951, section 29 thereof and election symbols (reservation and allotment) order, 1968. therefore, the supreme court held that powers to order deregistration/cancellation of registration after enquiry ..... thereafter section 8(3) reads as under: ??8 control of state government and universities. .... (3) the state government may in accordance with the provisions contained in this act, for the purpose of securing and maintaining uniform standards, by notification in the official gazette, prescribe a standard code providing for the classification, manner and mode of selection and ..... in the state of maharashtra. it presents a united pattern for better governance of universities and reorganisation of higher education. one of the objects and purpose of the act is to ensure proper selection and appointment of teachers as employees, to take measures for curbing or for eradicating undesirable non-academic influences detrimental to maintenance of discipline .....

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Aug 03 2012 (HC)

Sunil Gayaprasad Mishra Vs. Rashtra Sant Tukdoji Maharaj University an ...

Court : Mumbai Nagpur

Decided on : Aug-03-2012

..... that conferment of a statutory power would necessarily take within its import the authority to use all means to make it effective and meaningful (see air 1969 supreme court 430-income tax officer, cannanore vs. m.k. mohammed kunhi). the hon'ble supreme court has observed thus: .... it is a firmly established rule that an express grant of ..... by that authority. once again this decision was rendered on examination and scrutiny of the relevant and material provisions of the statute under consideration, namely, representation of the people act, 1951, section 29 thereof and election symbols (reservation and allotment) order, 1968. therefore, the supreme court held that powers to order deregistration/cancellation of registration after enquiry ..... thereafter section 8(3) reads as under: 8 control of state government and universities. .... (3) the state government may in accordance with the provisions contained in this act, for the purpose of securing and maintaining uniform standards, by notification in the official gazette, prescribe a standard code providing for the classification, manner and mode of selection and ..... in the state of maharashtra. it presents a united pattern for better governance of universities and reorganisation of higher education. one of the objects and purpose of the act is to ensure proper selection and appointment of teachers as employees, to take measures for curbing or for eradicating undesirable non-academic influences detrimental to maintenance of discipline .....

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Oct 29 2012 (HC)

Ku. Suman Vishnu Pathak and Others Vs. Smt. Usha W/O Prabhakarrao Kopa ...

Court : Mumbai Nagpur

Decided on : Oct-29-2012

..... as huf and not as individual. his case was accepted by the income-tax authorities and he was held entitled to have rebate as huf assessee. the orders are relied upon to hold that vishnu pathak had himself accepted that he and his son ..... with the findings, which are against the appellants. 32. the courts below have relied upon the orders of assessment of income-tax at exhibits 222 and 223, the orders in appeal by the income-tax authorities at exhibits 214 and 218, and the income-tax returns at exhibit 230 to hold that vishnu pathak as a karta of the joint family had demanded to assess him ..... be not applicable on that count. 9. relying upon the orders of assessment of income-tax at exhibits 222 and 223, the orders in appeal by the income-tax authorities at exhibits 214 and 218, and the income-tax returns at exhibit 230, it has been held that vishnu pathak got income-tax rebate by showing that all the earnings were thrown in common hotchpotch and he is ..... to support, or from the failure to main separate accounts, abandonment cannot be inferred, for an act of generosity or kindess will not ordinarily be regarded as an admission of a legal obligation. 36. in the present case, except relying upon the orders of the income-tax authorities at exhibits 213 and 214, no evidence is referred to by the courts below and .....

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Sep 24 2012 (HC)

The New India Assurance Co. Ltd. Vs. Prabhakar S/O Mahadeo Rakhunde an ...

Court : Mumbai Nagpur

Decided on : Sep-24-2012

..... the appellant, is fair enough to raise only two points for consideration. firstly, he contended that the learned tribunal ought to have deducted 50% of the income of the deceased towards his personal and living expenses. secondly, he raised the issue of choice of proper multiplier. according to him, the multiplier ought ..... only three facts need to be established by the claimants for assessing compensation in the case of death i.e. (a) age of the deceased; (b) income of the deceased; and (c) the number of dependents. further, the issues to be determined by the tribunal to arrive at the loss of dependency are: ..... (s) and siblings is likely to be cut drastically. further, subject to evidence to the contrary, the father is likely to have his own income and will not be considered as a dependent and the mother alone will be considered as dependents, because they will either be independent and earning, or ..... decision of the tribunal by observing thus; 15. in the present case, the claimants had filed for compensation under section 166 of the motor vehicles act, 1988. the original claim petition had been filed by the mother and brother of the deceased and the deceased was 33 years of age when he ..... the contention that deduction on that count cannot exceed one-third on the ground that there is some statutory recognition in the second schedule to the act for such deduction, is untenable. the said deduction would depend upon the facts and circumstances of each case. in the present case, no evidence .....

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Sep 24 2012 (HC)

The New India Assurance Co. Ltd. Vs. Prabhakar S/O Mahadeo Rakhunde an ...

Court : Mumbai Nagpur

Decided on : Sep-24-2012

..... the appellant, is fair enough to raise only two points for consideration. firstly, he contended that the learned tribunal ought to have deducted 50% of the income of the deceased towards his personal and living expenses. secondly, he raised the issue of choice of proper multiplier. according to him, the multiplier ought ..... only three facts need to be established by the claimants for assessing compensation in the case of death i.e. (a) age of the deceased; (b) income of the deceased; and (c) the number of dependents. further, the issues to be determined by the tribunal to arrive at the loss of dependency are: ..... (s) and siblings is likely to be cut drastically. further, subject to evidence to the contrary, the father is likely to have his own income and will not be considered as a dependent and the mother alone will be considered as dependents, because they will either be independent and earning, or ..... decision of the tribunal by observing thus; ??15. in the present case, the claimants had filed for compensation under section 166 of the motor vehicles act, 1988. the original claim petition had been filed by the mother and brother of the deceased and the deceased was 33 years of age when he ..... the contention that deduction on that count cannot exceed one-third on the ground that there is some statutory recognition in the second schedule to the act for such deduction, is untenable. the said deduction would depend upon the facts and circumstances of each case. in the present case, no evidence .....

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Oct 23 2012 (HC)

Chandiram Dariyanumal Ahuja Vs. Akola Zilla Shram Wahtuk Sahakari Sans ...

Court : Mumbai Nagpur

Decided on : Oct-23-2012

..... 2003. claim therein is however restricted to rs. 21,740/-. landlord has also pointed out how he was constrained to adjust rent arrears of rs. 49,968/- + tax arrears of rs. 43,460/- i.e. total rs. 93,428/- out of security amount of rs. 1 lac deposited by the tenant. his notice dated 7 ..... amount of rent (standard rent and permitted increases) and who observes and performs the other conditions of tenancy which are consistent with the provisions of the act. the act has made it mandatory for the landlord intending to sue the tenant on the ground of default in payment of rent to serve a pre-suit demand ..... , thereafter, the appellant-tenant adopted practice of remaining in arrears of rent. it was also averred that the appellant-tenant did not pay municipal taxes and the respondent-landlord had to pay the same. when the appellant-tenant fell in arrears of six months' rent and municipal corporation ..... and jeopardize very survival of such landlords who survive on rental income only. therefore, such a tenant who may be habitually irregular in payment of standard rent and permitted increases can invite eviction in view of section 15(1) of the maharashtra rent act when the court considers the case of such a tenant who ..... taxes amounting respectively to rs.49,968/- and rs.43,460/- (total rs.93,428/-), the respondent-landlord recovered and adjusted the same from the .....

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Nov 22 2012 (HC)

Smt. Rekha Wd/O Bhagwatraoji Pusdekar and Others Vs. Malyadri Narasimh ...

Court : Mumbai Nagpur

Decided on : Nov-22-2012

..... taken to its logical conclusion, it should include those benefits, either in terms of money or otherwise, which are taken into consideration for the purpose of payment of income-tax or professional tax although some elements thereof may or may not be taxable or would have been otherwise taxable but for the execution conferred thereupon under the statute." in case of shyamwati sharma ..... shown in the salary certificate as deductions towards gpf, life insurance premium, repayments of loans, etc. should not be excluded from the income. the deduction towards income tax / surcharge alone should be considered to arrive at the net income of the deceased." the aforesaid being the legal position, the only deductions could be of the amount of rs.200/- which the deceased was ..... receiving towards transport allowance, rs. 300/- which he was required to pay as professional tax. thus the monthly income of the deceased would be : 11,888/- x 12 =1,42,656, after 1/3rd deduction of rs. 47,552/-, it comes to 95,104/-. the deceased was ..... and others vs. karam singh and others [(2010) 12 scc 378], their lordships observed thus: "we however, make it clear that while ascertaining the income of the deceased, any deductions .....

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Oct 20 2012 (HC)

Dr. Surendra Ramlal Tiwari and Another Vs. State of Maharashtra, Throu ...

Court : Mumbai Nagpur

Decided on : Oct-20-2012

..... the hon'ble apex court, user of plot was not changed. it was being used as a bus depot with commercial use to augment income of corporation for public purpose. it is, therefore, obvious that a plot in commercial area acquired for bus depot was being used not only ..... since alteration of the sanctioned development plan is the subject-matter falling within the jurisdiction of the planning authority under the maharashtra regional town planning act, 1971, respondent/nagpur municipal corporation (n.m.c.) was instructed to take suitable action under section 37 of the mrtp act. 7. the ..... interest litigation (read with articles 14 and 48a) and the petitioners seek to represent the common people residing in the bhamti area (rate and tax payers) claimed to be deeply interested in the public utility land, environmental protection of the area and planned and orderly development of the city ..... of maintaining the playground as mentioned in the development plan in the larger public interest for the benefit of common people, would be an act contrary to the legislative intent and inconsistent with its statutory obligations. furthermore, it would be in direct conflict with the constitutional mandate to ensure ..... conditions needed to be relaxed, but here, in the later invitation, the conditions were made more stringent. shri jaiswal, learned counsel contended that the acts of n.i.t. were to favour the bvb, in particular to facilitate the construction of the school, sports complex, restaurant, garden etc. .....

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