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Judgment Search Results Home > Cases Phrase: income tax act Court: us supreme court Year: 1999 Page 12 of about 196 results (0.101 seconds)

Feb 03 1999 (SC)

Commissioner of Income Tax, Kerala Vs. Associated Fibre and Rubber Ind ...

Court : Supreme Court of India

Decided on : Feb-03-1999

Reported in : AIR1999SC934; (1999)152CTR(SC)21; [1999]236ITR471(SC); JT1999(1)SC311; 1999(1)SCALE316; (1999)2SCC309; [1999]1SCR375

..... , for the year 1973-74, in the original assessment deduction was allowed for similar interest paid by the assessee. while making the assessment for the assessment year 1974-75, the income tax officer noticed that the assessee had included a note in the schedule of fixed assets appended to its balance sheet as on 31.3. 1973 and that no depreciation had ..... been made for unused rubberised machinery valued at rs. 4,80,000. hence, the income tax officer held that such machinery had not been used for the business of the assessee. consequently, the i.t.o. took the view that the assessee was not entitled to ..... the assessee on loans taken from the bank for the purchase of machinery, which was never used in the assessee's business, is an allowable deduction in computing the total income of the assessee for the assessment year 1972-73 and 1973-74.similar application was filed for the year 1974-75. the high court dismissed the applications by two separate .....

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Mar 10 1999 (SC)

Oberoi Hotel Pvt. Ltd. Vs. the Commissioner of Income Tax

Court : Supreme Court of India

Decided on : Mar-10-1999

Reported in : AIR1999SC1110; (1999)152CTR(SC)474; [1999]236ITR903(SC); JT1999(2)SC81; 1999(1)SCALE671; (1999)3SCC127; [1999]1SCR955

..... capital receipt, the tribunal confirmed the said finding, on reference to the high court, the high court arrived at a conclusion that it was a revenue receipt assessable to income-tax as business income for the assessment year 1979-80. hence, this appeal by special leave by the assessee.5. the question whether the receipt is capital or revenue is to be determined ..... for consideration. obviously therefore, it is a capital receipt and not a revenue receipt.7. learned counsel for the revenue relied upon the decision in the case of commissioner of income tax v. rai bahadur jairam valji and ors. : [1959]35itr148(sc) and submitted that assessee had the business of running the hotels in various countries and the amount which is received ..... ,500 by the assessee from the receiver or the hotel in the course of assessee's hotel operation business, is a capital receipt.2. the said question arose in the income-tax assessment of the assessee-company for the year ending on 30th june, 1978 corresponding to the assessment year 1979-80 in the background of the fact that the assessee-company ..... such sale as may then be made by the receiver, terminate and cease to have any force and effect;(d) that the operator shall do execute and deliver all such acts, deeds, documents and instruments as may be necessary or reasonably required by the receiver for the purpose of giving effect to the provisions of this clause.10. for the consideration .....

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Aug 11 1999 (SC)

Brij Mohan Shori Vs. the Commr. of Police and ors.

Court : Supreme Court of India

Decided on : Aug-11-1999

Reported in : AIR2000SC3628b; JT1999(10)SC351

order1.the learned counsel for the petitioner states that as the petitioner has now been released on bail, the petitioner would not like to pursue this habeas corpus petition any longer and reserves his right to file a complaint for wrongful restraint and confinement and also to claim damages for wrongful confinement. the writ petition is, therefore, dismissed as withdrawn.

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Mar 10 1999 (SC)

K. S. Subbiah Pillai Vs. Commissioner of Income Tax

Court : Supreme Court of India

Decided on : Mar-10-1999

Reported in : (1999)152CTR(SC)428

..... proceedings out of which these appeals arise but the madras high court dissented therefrom. it dilated at length on hindu law but, with great respect, missed the point that the income tax appellate tribunal is the final fact-finding authority and, as it has itself noticed in the judgment under challenge, the tribunal had held that the remuneration and commission received by ..... on account of his personal qualifications and exertions and not on account of the investment of the family funds in the company and, therefore, could not be treated as the income of the hindu undivided family.4. the high court, having analysed the law, rightly concluded that the broad principle that emerged was whether the remuneration received by the coparcener was ..... him on account of his personal qualifications and exertions and not on account of the investment of the family funds and, therefore, should have held that the income could not be treated as the income of the hindu undivided family .6. in the result, the appeals are allowed. the judgment and order under appeal is set aside. the question is answered in ..... the business or whether it was compensation made for services rendered by the individual coparcener. if it was the former, it was the income of the hindu undivided family, but if it was the latter, then it was the income of the individual coparcener. applying this test, the high court held, 'there is absolutely no evidence to support the contention of the .....

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Feb 12 1999 (SC)

Punjab State Electricity Board and ors. Vs. Shri Jasbir Singh

Court : Supreme Court of India

Decided on : Feb-12-1999

Reported in : AIR1999SC979; [1999(82)FLR691]; JT1999(1)SC491; 1999(1)SCALE461; (1999)2SCC551; [1999]1SCR631; 2000(1)SLJ267(SC); 1999(1)LC653(SC)

ordera.s. anand, cji m. srinivasan and s.n. phukan, jj.1. leave granted.2. the respondent's son had problem of growth in his height which was, in medical terms, attributed to disease of pituitary glands. injection norditropin was prescribed for treatment. the claim of the respondent for reimbursement of the medical expenses incurred on purchase of the said injection to the tune of rs. 3,13,200/- was rejected by the appellant board. the respondent, thereupon, filed a writ petition seeking a direction for reimbursement of the said amount with interest in the high court. the writ petition was resisted primarily on the ground that the policy of the board was not to reimburse expenses on 'imported medicines'.3. the high court noticed that the drug in question was not available in india and that the same was an imported drug. the high court, however, allowed the writ petition observing that the respondent's son had a serious problem and that since the imported drug had been duly prescribed by the doctor at the post graduate institute of medical sciences, chandigarh the respondent was entitled to be reimbursed for the expenses incurred in purchasing the imported drug. the bench observed:in fact, instances are not lacking where people have gone abrade for treatment and the expenses have been paid by the state. surely, if a particular medicine is not available in india and has to be imported,' nobody can help. a poor patient has to import the medicine and take it. this is precisely .....

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Aug 11 1999 (SC)

Jalalsab Shaikh Vs. State of Goa

Court : Supreme Court of India

Decided on : Aug-11-1999

Reported in : 1999(2)ALT(Cri)336; 2000CriLJ762; JT1999(6)SC177; 1999(5)SCALE62; (1999)6SCC410; 1999(2)LC1384(SC)

ordernanavati, j.1. the appellant has been convicted for the offence punishable under section 302 i.p.c., by the court of sessions judge, south goa, margao. his conviction has been confirmed by the high court. what has been held against him is that during the night between 26th and 27th december, 1995, he killed his wife with a pick axe.2. the trial court recorded his conviction on the basis of circumstantial evidence and the high court after reappreciating the evidence has confirmed it. the trial court had also relied upon the evidence of eye-witness p.w.-6, ismail, son of the appellant, who was then eight years old. but the high court did not think it fit to rely on his evidence as he had not stated before the police that he had seen his father killing his mother.3. the evidence of p.w.-2, ganesh karma and p.w.-8 sunita, does not suffer from any infirmity and establishes that the appellant, his wife and child p.w.-6 ismail were residing in the room belonging to p.w.-2 ganesh karma since about 12 days before the date of the incident. the evidence further establishes that it was reported to p.w.-2 ganesh karmar that the appellant was consuming alcohol, assaulting his wife and creating nuisance almost every day. it was for that reason that p.w.-2 ganesh karma had met the appellant on 26-12-95 in the morning and told him not to consume alcohol and create nuisance there otherwise he will have to vacate the room. his further evidence is that on that very day at about 2.00 p.m. .....

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Apr 06 1999 (SC)

V.M. Chandra Vs. Union of India and ors.

Court : Supreme Court of India

Decided on : Apr-06-1999

Reported in : AIR1999SC1624; [1999(82)FLR288]; JT1999(2)SC594; (1999)IILLJ497SC; 1999(2)SCALE448; (1999)4SCC62

orders. rajendra babu, j.1. the appellant before us was initially engaged as a technical mate on a dally rate of rs. 6.70 with effect from august 23, 1976 and thereafter at the daily rate which varied from rs. 6.70 to rs. 15.40. form time to time her services were utilised as technical mate as the required qualification is a diploma passed or failed. she was continued in service and she was declared to have attained temporary status in 1981. when the appellant represented that she had not been conferred with temporary status in group 'c the chief engineer took the view that the appellant was not entitled to be employed in group 'c. thereafter an application was presented to the central administrative tribunal, ernakulam bench [hereinafter referred to as 'the tribunal'] seeking the relief of absorption in group 'c. the tribunal set aside the action of the chief engineer and remitted the matter to the concerned authorities. again the decision was rendered against the appellant and she approached the tribunal. on this occasion the tribunal directed the chairman of the railway board to examine this matter and give appropriate relief. the chairman of the railway board stated as under :there are no category of posts designated as technical mates on the railways....zonal railways have to power to introduce any new designation/category of posts. further, designation are meant to describe the incumbents of posts in regular scales. casual labourers who do not hold any post are not to .....

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Feb 02 1999 (SC)

M/S. Continental Chemicals Limited Vs. Sales Tax Officer and anr.

Court : Supreme Court of India

Decided on : Feb-02-1999

Reported in : AIR1999SC974; JT1999(1)SC339; 1999(1)SCALE281; (2000)9SCC484; [1999]1SCR340; [1999]112STC660(SC)

..... :date of starting production' and new unit shall have the meaning assigned to them in the explanation to section 4-a of the uttar pradesh sales tax act, 1948;8. there is no dispute that the appellant got permanent registration with the directorate of industries only on 11.9.1986 and became an industrial ..... . on december 6, 1986, the appellant applied for exemption under section 4-a of the u.p. sales tax act, 1948 (for short 'the act') for a period of six years from payment of sales tax under the notification dated 26.12.1985 stating that the date of first sale was 5.3.1986.3. the ..... or the textile commissioner or the director, sugar or the director-general of technical development or the government of india; and (a) registered under the factories act, 1948 or established after obtaining a term loan from the u.p. financial corporation or from a scheduled commercial bank, in the case of units with a ..... order1. the appellant commenced a manufacturing unit with manual labour without getting it registered under the factories act or before the directorate of industries. it got a sales tax registration certificate on 23.11.1985. earlier it had purchased raw material and started trial run pursuant to which the first sale ..... 2nd respondent issued a sales tax exemption certificate on 25.7.1989 for a period of four years from 1 .....

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Feb 12 1999 (SC)

AzizuddIn Vs. the Board of Revenue and ors.

Court : Supreme Court of India

Decided on : Feb-12-1999

Reported in : AIR1999SC1003; JT1999(1)SC474; 1999(1)SCALE434; (1999)2SCC563; [1999]1SCR618

..... appellant would be entitled for any relief under it? learned counsel for the appellant while challenging the high court finding that since there existed section 51 in the aforesaid 1932 act dealing with the unoccupied land, hence the appellant case would only be governed under it and not under the notification no. 71, he further submitted this to be erroneous and ..... or taken in accordance with law. no suit or other legal proceedings shall be maintained or continued against the government or any person whatsoever on the ground that any such acts or proceedings were not done or taken in accordance with law.11. it is admitted between the parties that this recovery for the tractorization charges including the penatly etc. under ..... power to survey and carry on eradicating operation. under sub-section (1) after issuance of notification under section 4, the reclamation officer notwithstanding the provisions of the bhopal land revenue act 1932, under sub-clause (b) take possession of the whole or any part of the kans area and carry on eradicating and other ancillary and subsidiary operations therein. section 7 ..... ).5. however, in the other proceedings, by some other agriculturists, on 9th april, 1956, chief commissioner, bhopal, struck down some of the provisions of the said ordinance and the 1954 act holding it to be ultra vires. thereafter, on 1st oct., 1959, pursuant to the reorganisation of the states, the state of madhya pradesh came into existence which issued similar ordinances .....

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Jan 27 1999 (SC)

Jagdish Yadav Vs. State of Bihar

Court : Supreme Court of India

Decided on : Jan-27-1999

Reported in : 1999(1)BLJR643; JT1999(1)SC439; 1999(1)SCALE440; (1999)9SCC99

ordernanavati, j.1. the appellant has been convicted under section 396 of the indian penal code and sentenced to death. he has filed this appeal against the order of sentence only in view of the limited leave granted by this court.2. what the prosecution has been able to prove is that during the night between first and second of june, 1989, the appellant along with 30 to 40 other dacoits committed dacoity in the house of deceased dhaneshwar, that the dacoits killed dhaneshwar, surendra, awadhesh, kharha and kanhai and also set on fire some of the articles belonging to the family of the deceased. in all 24 accused were put up for trial out of whom 13 were acquitted by the trial court. the other accused were convicted under section 396 and out of them only appellant jagdish was sentenced to death. all others were awarded sentence of life imprisonment. the high court agreed with the findings recorded by the trial court after re-appreciating the evidence and, dismissed the appeals and accepted the death reference. while confirming the death sentence the high court observed as under:in the case before me, it has already been noticed that there are so many as six eye witnesses, including the informant, who have categorically stated that this appellant shot at two innocent and unarmed persons from a close granted by rifle with a full determination to commit their murder.... for the reasons stated above, i have no option but to confirm the death penalty against appellant jagdish .....

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