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Judgment Search Results Home > Cases Phrase: income tax act Year: 2012 Page 95 of about 1,976 results (0.117 seconds)

Oct 30 2012 (HC)

K. Vasudeva Rao and Others Vs. K. Lakshminarayana Rao and Others

Court : Chennai

Decided on : Oct-30-2012

Reported in : 2012(8)MLJ435

..... being paid. the rent was being paid from the 13th respondent to the 12th respondent for lease of the property and that the property tax and income tax for the last 30 years were paid on the basis of separate legal entity. if 12th and 13th respondents were really partners, all profits ..... to go to the said issue. therefore, at this stage, the plaint cannot be rejected on the basis of the provisions of the companies act. on the other hand, nothing prevented this court to grant declaratory relief to the applicants regarding family arrangement between the parties and how far it ..... the principle of quasi-partnership can be applied, the procedure for dissolution and winding up of a company is specifically provided for under the companies act. the applicants have sought to achieve the object through a civil suit but it is impermissible in law. the only method of dissolution of such ..... with mrs.mohini rao, the sister of the first applicant. the present suit has been filed with a clear intention of validating the applicants' act of exclusion of other members in the 13th respondent company by suppressing material details. they have not come with clean hands. many number of transactions ..... document was retained with the families at chennai and he has only the photocopy of the agreement. this family arrangement and understanding was being gradually acted upon by all the parties as an understanding within the family. one dinakaran of singapore woodlands, who is close to the family and brought about .....

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Nov 24 2012 (TRI)

Smt. Smit Rekha Vishnoi Vs. Union of India, Through Secretary, Ministr ...

Court : Central Administrative Tribunal CAT Principal Bench New Delhi

Decided on : Nov-24-2012

..... acr grading for the year 2002-03 and 2007-08 and thereafter, to hold review dpc for promotion to the post of chief commission of income tax (ccit, for short) w.e.f. the promotion date of her immediate junior. 2. we have heard shri amitesh kumar, learned counsel for the applicant and shri rn singh, learned ..... issued under the signature of the under secretary, government of india, ministry of finance, department of revenue, central board of direct taxes, new delhi, and further to direct the respondents to decide the applicants representations dated 21.04.2011, 27.04.2011, 03.06.201 and 15.09.2011 for upgrading the ..... (oral) justice syed rafat alam, chairman: this is an application under section 19 of the administrative tribunals act, 1985 for quashing the orders no. f.no.a.28018/96/2010-dt/per dated september, 2010 and f.no.a-32011/1/2011-ad.vi dated 10.08.2011 .....

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Feb 02 2012 (HC)

Air Marshal Satish C.Lal and anr Vs. J.J.Singh and ors

Court : Delhi

Decided on : Feb-02-2012

..... son join the sale deed. statement of account ex.d-1 being the joint account with the mercantile bank of india shows that the rental income and sale price from bhakat niwas was deposited in the said account and was thereafter withdrawn..23. pertaining to the second submission urged, we ..... bhagat b.lal and guru d.lal, bhakat niwas became ancestral property. evidence establishes, as held by the learned single judge, that the rental income as also the sale proceeds when bhakat niwas was sold was first credited in a joint account in the name of bhagat b.lal and guru ..... conceded to the manager of joint hindu family for the reasons aforesaid, the law raises no presumption as to the validity of his transactions. his acts could be questioned in the court of law. the other members of the family have right to have the transaction declared void, if not justified ..... have to note section 8 of the hindu succession act, 1956 which reads as under:- "the property of a male hindu dying intestate shall devolve according to the provision of this chapter:- (a) firstly ..... act, 1956. in support of the said submission, learned counsel placed reliance upon the decisions of the supreme court reported as commissioner of wealth tax v chander sen air 1986 sc 1753 and yudhistar v ashok kumar air 1987 sc 558 and the decision of the full bench of madras high court reported as additional commissioner of income-tax .....

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Feb 29 2012 (HC)

Alamelu Vs. the State of Tamil Nadu

Court : Chennai

Decided on : Feb-29-2012

..... the company of their father. the petitioner became a widow at her young age of 36. the deceased opened the hotel with high expectations. he was paying professional tax to the local body. the deceased was hale and healthy. he lost his life on account of the negligent attitude of the officials of electricity board. while assessing ..... a low level. the snapping of line was not due to improper maintenance. it was due to heavy rain and wind.statutory framework:10. section 68 of the electricity act, 2003 contains provisions relating to overhead lines. the said provision reads thus: 68. overhead lines.- (1) an overhead line shall, with prior approval of the appropriate government ..... line, the burden is essentially on the electricity board to plead and prove that it was not their fault and the snapping cannot be described to be an act of negligence. when an incident of this nature is reported, inference can surely be drawn that there has been an element of carelessness on the part of ..... , he would have earned a minimum sum of rs.6,000/- per month. therefore, his annual income would be a sum of rs.72,000/- . he would have spent one third of the income towards his expenses. therefore, the total income would be a sum of rs.48,000/- per annum. in case it is multiplied by adopting ..... a multiplier of '15', the total income would come to rs.7,20,000/- the petitioner being the wife is entitled to a sum of rs.5,000/- by way of loss of .....

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May 10 2012 (HC)

Amritpal Singh Vs. Chandigarh Administration and Others

Court : Punjab and Haryana

Decided on : May-10-2012

..... consequences of sa/gpa/will transactions are disturbing and far-reaching, adversely affecting the economy, civil society and law and order. firstly, it enables large-scale evasion of income tax, wealth tax, stamp duty and registration fees thereby denying the benefit of such revenue to the government and the public. secondly, such transactions enable persons with undisclosed wealth ..... recorded, we conclude: (i) that the requirement of 'no objection certificate' from the chandigarh administration before effecting sale of the free hold properties is not supported by the act or the rules framed thereunder. (ii) the registering authority is duty bound to examine; whether the power of attorneys are being executed for consideration. if the authorities are satisfied ..... (1) subject to the provisions contained in this part and in sections 41, 43, 45, 69, 75, 77, 88 and 89, no document shall be registered under this act, unless the persons executing such document, or their representatives, assigns or agents authorized as aforesaid, appear before the registering officer within the time allowed for presentation under sections 23, 24 ..... the learned single bench in a judgement reported as surinder kaur (supra) has recorded a finding that there is no provision in the capital of punjab (development and regulation) act, 1952 or the rules made thereunder prohibiting the sale of property allotted without obtaining prior permission of the administration. it was held to the following effect: 17. the next .....

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Jun 29 2012 (HC)

Sambari Nayak Vs. the Chief General Manager,telecom Orissa Circle, B

Court : Orissa

Decided on : Jun-29-2012

..... and practically had no source of income. there being disputed questions of facts, the writ appeal is no.the appropriate remedy.6. on the rival contentions of the parties, the questions that fall ..... the meantime, 15 years have passed. the victim being a lawyer and died at the age of 27 years, the compensation should be calculated taking monthly income of rs.7,000/- accepting the same to be true for the reason that a lawyer can easily earn so much amount, when the mason can earn ..... no.timely informed to the respondents-authorities. no application has been made indicating the allegation of enquiry as provided under section 33 of the indian electricity act to find out the truth.8. the very stand of respondent nos.3 and 4 denying their liability on the ground that the appellant had no. ..... . was duly replied by the s.d.o., electrical sub-division, gondia, dhenkanal through under certificate posting on 23.08.96. the deceased was never acting as a practising lawyer under the local judgeship. it is no.known if he was a licence holder as claimed and he had never entered into practice ..... appellant has no knowledge about such incident. no application has been made indicating the allegation of inquiry as provided under section 33 of the indian electricity act to find out the truth. the newspaper cuttings do no.in any manner establish that the cause of death of the appellant s son was due to .....

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Apr 12 2012 (SC)

Society for Un Aided Private Schools of Rajasthan. Vs. U.O.i. and Anot ...

Court : Supreme Court of India

Decided on : Apr-12-2012

Reported in : 2012(3)MLJ993; 2012(3)KantLJ177; 2012(6)SCC1; 2012(2)KCCR50SN; 2012(4)SCJ318

..... vedic pathshalas and similar institutions serving religious and linguistic minorities as such are, therefore, protected under articles 29 and 30 of the constitution from the rigour of the act.138. the act has now brought in the concept of public- private partnership for achieving the goal of universal elementary education. it also stresses upon the importance of preparing and strengthening ..... right to work does not oblige the state to provide work for livelihood which has also been not recognized as a fundamental right. mahatma gandhi national rural employment guarantee act, 2005 (act 42 of 2005) guarantees at least 100 days of work in every financial year to every household whose adult members volunteer manual work on payment of minimum wages. ..... as it encourages cross- fertilization of ideas and educational systems and practices and the qualifications provided by the institutions may not be as prescribed under section 23 of the act and the qualifications provided therein may not be sufficient for appointment as teachers in the schools affiliated to international baccalaureate system. learned counsel appearing for the unaided private ..... india are subject to the education cess, which is 3% of the total tax payable. with effect from assessment year 2009-10, secondary and higher secondary education cess of 1% is applicable on the subtotal of taxable income. the proceeds of the cess are directed to a separate non lapsable fund called prarambhik shiksha kosh (psk), setup by government of .....

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Oct 12 2012 (HC)

Coimbatore City Municipal Corporation, Rep. by Its Commissioner Vs. M/ ...

Court : Chennai

Decided on : Oct-12-2012

Reported in : 2012(5)LW456; 2012(6)CTC532

..... to a class of building not ordinarily let out and that a theater complex could be let out or leased as such and the rental income therefore is easily and readily ascertainable. 6. the corporation challenged the decision of the district court dated 15.06.1986 in cma.no.66 of ..... thirty lakhs only), the assessee shall file a return for the said land and building (theatre complex) containing details as prescribed under the act for assessment of the property tax as per the capital value method. (iii) on receipt of such return, the commissioner or any person authorised by him shall cause an ..... to refer to the operative portion of the order passed by the hon'ble supreme court:- the ordinary method of assessment of property tax under section 122 of the act is on the basis of the annual rental value thereof. it is only when, in the opinion of the commissioner, the buildnig ..... district court and a joint memo was filed where the assessee and the corporation agreed to adopt the capital value method for assessing the property tax. the grievance of the corporation is that the principal district court having recorded the joint memo proceeded further and held that while assessing the property ..... cost of erecting the building less depreciation, which shall not be less than 10% of such cost. 11. though the commissioner assessed the property tax by adopting the capital value method, the assessee contested the same by filing an appeal before the taxation appellate tribunal. the appeal was dismissed and .....

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Feb 28 2012 (HC)

M/S. Lavanya Enterprises Vs. Sri Bhramaramba Mallikarjuna Swamyvarla

Court : Andhra Pradesh

Decided on : Feb-28-2012

..... endowments, tilak road, hyderabad. the eligibility criterion prescribed for participation are (1) the tenderer should possess certificates like registration of firm, i.t. pan number (obviously, income tax permanent account number), vat registration and he shall not be a defaulter in payment to any of the major temples and he is also required to enclose a demand draft drawn in a ..... the technical bid, far from wielding any threats or any coercive measures upon the proposing bidders, but, is only intended to alert them of the perils of indulging in acts which are likely to sabotage the process and thus cause loss and damage to the 1st respondent institution. nothing more sinister deserves to be read into the contents of ..... 8 of the conditions specified under the caption "technical bid". the rules have been framed in exercise of the powers available under section 82 read with section 153 of the act and consequently, they have statutory enforceability. rule-3 thereof made the position crisply clear that all leases or licences shall be made by way of public auction, provided that ..... governor of andhra pradesh in exercise of the powers available under section 82 read with section 153 of the andhra pradesh charitable and hindu religious institutions & endowments act, 1987 (henceforth referred to as "act" for brevity) has framed the rules called andhra pradesh charitable and hindu religious institutions and endowments immovable properties and other rights (other than agricultural lands) leases .....

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Sep 18 2012 (HC)

Manisha Lalwani Vs. Dr. V. D. Paul

Court : Madhya Pradesh

Decided on : Sep-18-2012

..... building is necessary to adjudicate the ground of section 12(1)(i) of the aforesaid act. with these averments this application annex.p/2 was filed to make the discovery of the sale-deed, sanctioned map by the municipal corporation, the receipt of the paid taxes, income tax return and the documents relating to carry- out the construction of the same from the ..... has filed the impugned suit for eviction of the respondent/defendant on the ground available under section 12(1)(c ) ,(b),(e) and (f) of the madhya pradesh accommodation control act with the averments that the respondent has constructed his own building. it is also stated that the original document whereby the respondent has acquisitioned / occupied and/or constructed the aforesaid .....

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