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Judgment Search Results Home > Cases Phrase: indian partnership act Court: kerala Year: 1973 Page 1 of about 3 results (0.024 seconds)

Aug 10 1973 (HC)

United Hardwares Vs. Commissioner of Income-tax

Court : Kerala

Decided on : Aug-10-1973

Reported in : [1974]96ITR348(Ker)

..... that judgment. we shall extract a paragraph from that judgment :' the question is not whether there is any rule of law discernible either from section 13(b) of the indian partnership act, 1932, or from any general principle from which it is possible to discern the proportion in which the losses should be shared but as to whether section 184 insists ..... partners to third parties '. though the wording in clause 15 of the partnership deed is not very clear as to what are the provisions of the indian partnership act that are intended to be made applicable it may not be unreasonable to construe that clause to refer to chapters iii and iv of ..... avaran koya. 25% ............................. 15. in matters wherein no specific mention is made hereunder, the provisions of the indian partnership act, 1932, shall prevail with respect to the relationship between the partners and the firm and third parties.' 3. chapter iii of the indian partnership act, 1932 (for short ' the act ') deals with ' relations of partners to one another ' and chapter iv thereof deals with ' relations of ..... the partnership act. so construed, the provisions in the act dealing with 'relations of partners to one another' will be attracted. the provisions in section .....

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Aug 17 1973 (HC)

Workmen of the CochIn Lighterage Corporation Vs. Paul Abrao

Court : Kerala

Decided on : Aug-17-1973

Reported in : (1974)IILLJ206Ker

..... clearing and forwarding agents and as stevedores, to his brothers who formed themselves into a separate and independent partnership under the name and style of the cochin lighterage corporation for taking over the business transferred. that firm had been registered under the indian patnership act. the cochin lighterage corporation, which, for brevity, we shall refer to it as the 'corporation' hereafter, took over ..... decision that had been rendered by the special court was a bar. the case dealt with the question of apportionment of compensation in a land acquisition matter; the district judge acting as the special court in land acquisition matters having decided on the apportionment earlier on a particular basis. the question again arose before a civil court in a suit for ..... of such parties. it was not suggested that the workmen had executed powers-of-attorney in favour of the secretary authorising him to make and do such appearances, applications and acts on behalf of them before a civil court. in the absence of any such authorisation, they were incompetent to respect the workmen. the only other provision in the code of ..... a union to do so. the only statutory provision to which advertance need be made-no other provision was brought to our notice-is section 36 of the industrial disputes act, 1947. a reading of this section would clearly show that this section would not enable a union to represent the workmen in a civil action before a court of law .....

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Aug 17 1973 (HC)

P. T. Oommen Indian Cashew Trading Co. Vs. Commissioner of Income-tax ...

Court : Kerala

Decided on : Aug-17-1973

Reported in : [1974]97ITR676(Ker)

..... of the assessment for the next two years, 1961-62 and 1962-63, got information that a firm, kohinoor mills, was not a genuine partnership but was the sole proprietary concern of the assessee, and that the whole of the income from that concern belonged to him. the income-tax ..... prior approval of the inspecting assistant commissioner, ernakulam, i impose a penalty of rs. 10,000 under section 28 (1) (c) of the indian income-tax act, 1922.'no doubt, the appellate assistant commissioner considered the credits in seriatum. but he also, relying on the order of the appellate tribunal in the ..... the facts and circumstances of the case, the appellate tribunal was correct in holding that the provisions of section 28 (1) (c) of the indian income-tax act, 1922, applied to the applicant?'the assessment for the assessment year 1959-60 was completed by the income-tax officer as per his order dated ..... year 1959-60. the additional income-tax officer imposed a penalty of rs. 10,000 under section 28(1)(c) of the indian income-tax act, 1922 (in brief 'the act'). this was confirmed by the appellate assistant commissioner. the imposition of penalty was upheld by the tribunal, but the quantum of penalty ..... in further appeal by the assessee against the assessment order.during the assessment proceedings, the income-tax officer issued notice under section 28 (3) of the act on august 15, 1960. the assessee by annexure 'a' reply, dated september 15, 1960, repudiated the charge that he has concealed the particulars .....

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