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Judgment Search Results Home > Cases Phrase: indian partnership act Year: 1991 Page 7 of about 204 results (0.087 seconds)

Jul 16 1991 (SC)

Khujji Alias Surendra Tiwari Vs. State of Madhya Pradesh

Court : Supreme Court of India

Decided on : Jul-16-1991

Reported in : AIR1991SC1853; 1991CriLJ2653; 1991(3)Crimes82(SC); JT1991(3)SC151; 1991(2)SCALE80; (1991)3SCC627; [1991]3SCR1

..... of three eye witnesses was concerned. it was in the said circumstances that this court thought that the conviction of the appellant under section 302/34, ipc was not justified, particularly, after the evidence of the three witnesses was found to be unreliable. this also, therefore, is not a case where the ..... below. we make limited use of this evidence in the sense that we do not use any part of the evidence admissible under section 27. evidence act, against the appellant. we merely use the factum of find of the incriminating weapon from his garage and his inability to explain the presence of ..... . it was, therefore, contended by the counsel for the appellant that pw 5 panna lal was a stock witness whom the police had employed to act as a panch witness. pointing out that it was tulsi ram the brother of the deceased who had chosen him because he was closely associated with ..... submits that the evidence of a witness, declared hostile, is not wholly effaced from the record and that part of evidence which is otherwise acceptable can be acted upon. it seems to be well settled by the decisions of this court bhagwan singh v. state of haryana : 1976crilj203 ; rabinder kumar dey v. state ..... the weapons used in the commission of the crime, the investigating officer summoned two witnesses, namely, pw 5 panna lal and rajinder to act as panch witnesses. the prosecution case is that in the presence of these witnesses the appellant and his companions made certain confessional statements under section 27 .....

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Jun 17 1991 (HC)

Oriental Insurance Co. Ltd. Vs. Veeramma

Court : Karnataka

Decided on : Jun-17-1991

Reported in : 1(1992)ACC12

..... court.7. for the aforesaid reasons, our answer to the two questions set out first is that in all the appeals presented under section 173 of the act by a person against an award made by the tribunal in which he is directed to pay claimant:(i) making of the deposit of rs. 25,000/- ..... the language of the proviso to sub-section (1) of the section 173 of the act is peremptory in nature. it is well settled rule of interpretation that when the wording of a statutory provision is couched in a negative language, it is rarely ..... further stated that in a case where the insurance company pleads that it was not liable to play the amount awarded in view of section 147 of the act, it is not necessary for the insurance company to make the deposit.5. in our opinion, both these submissions made by the learned counsel are untenable. ..... filed, appeal papers were returned to the learned counsel calling upon him to make the deposit in view of the papers to section 173(1) of the act. the learned counsel returned the papers stating that the question of depositing arises if only the high court directs that such a deposit should be made. he ..... awarded by the tribunal, whichever is less, if only directed by the high court?and(2) how the deposit should be made?2. section 173 of the act reads:173.appeals: (1) subject to the provisions of sub-section (2), any person aggrieved by an award of a claims tribunal may, within ninety days from .....

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Nov 29 1991 (SC)

Ayyasami Vs. State of Tamil Nadu

Court : Supreme Court of India

Decided on : Nov-29-1991

Reported in : AIR1992SC644; 1992CriLJ608; JT1991(4)SC474; 1991(2)SCALE1204; (1992)1SCC304; 1992(1)LC251(SC)

..... . the special judge after considering the evidence led on behalf of prosecution held the appellant to be guilty for offence under section 5(2) of prevention of corruption act and section 161 of the indian penal code. he was convicted and sentenced to rigorous imprisonment for two years under both the counts which were to run concurrently. a fine of rs. 500 .....

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Jan 11 1991 (SC)

Shiva Glass Works Co. Ltd. Vs. the Assistant Collector of Central Exci ...

Court : Supreme Court of India

Decided on : Jan-11-1991

Reported in : AIR1991SC456; (1991)1CALLT35(SC); 1991(32)ECC85; 1991(51)ELT637(SC); JT1991(1)SC73; 1991(1)SCALE12; (1991)2SCC329; [1991]1SCR43; 1991(1)LC464(SC)

..... the purposes of provisional assessment. these prices are inclusive of central excise duty. as regards trade discounts to be deducted from the said prices as per section 4 of the act we declare that 1) 25% should be deducted from the price list for bottles and phials. 2) 35% from the price list for glass-wares and 3) 20% from the ..... any duty, or of any deficiency in duty has for any reason been short-levied, or of any other sum of any kind payable to the central government under the act or these rules, such duty, deficiency in duty or sum shall on a written demand made by the proper officer, be paid to such person and at such time and ..... no. 167/1972. the facts in nutshell necessary for the decision of this appeal are that the appellant-company, a licensee under the central excise and salt act, 1944 (hereinafter referred to as the act) carried on during the relevant time, namely, 1st september, 1961 to 26th september, 1963, business of manufacturing different types of glassware's which were excisable goods under ..... the act. the appellant used to present a.r.i. forms accompanied with price lists of the goods and after paying excise duties calculated on the basis of the price lists used .....

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Oct 10 1991 (HC)

Satchidananda Samanta Vs. Ranjan Kumar Basu and Others

Court : Kolkata

Decided on : Oct-10-1991

Reported in : AIR1992Cal222,(1992)1CALLT463(HC)

..... an unregistered partnership business the sale document can be used in evidence. we are of the view that the observation ..... terms of the licence completely militates against sub-rule (1) of rule 19 of the said rules and the agreement is, thus, void by s. 24 of the contract act and the partnership is illegal. it is submitted that in this case also it is an admitted position that the cinema business is being run in the suit land on the basis ..... and latif had each 4 annas and achutananda had 2 annas share in thepartnership business. it was further agreed that aswini kumar pramanik, the brother of bishnu would act as manager of the partnership business. aswini kumar as manager looked after the said business. satchidananda having no manner of title and possession in the property in suit. the present suit is liable ..... . he has also urged that unregistered partnership deed dated 26th november, 1952 cannot also be treated as a valid document.31. on considering the submission made by both the parties we are of the view that the unregistered partnership deed cannot be enforced as a valid agreement in view of s. 9 of the partnership act, but for the purpose of dissolution of such .....

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Feb 21 1991 (SC)

A.L.A. Firm Vs. Commissioner of Income Tax, Madras

Court : Supreme Court of India

Decided on : Feb-21-1991

Reported in : (1991)93CTR(SC)133; [1991]189ITR285(SC); JT1991(2)SC7; 1991(1)SCALE364; (1991)2SCC558; [1991]1SCR624

..... partner in a firm, did not include in his return the income of his minor son admitted to the benefits of the partnership as required by section 16(3) of the 1922 act. the minor son submitted a separate return and was assessed on this income. subsequently, the income-tax officer 'discovered' his ..... . 81 correctly sets out the mode of taking accounts regarding the assets of a firm. while the valuation of assets during the subsistence of the partnership would be immaterial and could even be notional, the position at the point of dissolution is totally different:but the situation is totally different when the ..... where income had escaped assessment due to the 'oversight, inadvertence or mistake' of the ito must fall within section 34(1)(b) of the indian income tax act, 1922. it appears to us, with respect, that the proposition is stated too widely and travels farther than the statute warrants in so far ..... . kushare, sales tax officer [1968] 21 s.t.c 326.15. this issue has further been considered in the decision of this court in the case of indian and eastern newspaper society v. c.i.t. (the iens case, for short) : [1979]119itr996(sc) . in this case the income of the assessee ..... provisions of clause (b) of section 147 for purposes of easy reference. this clause-which corresponds to section 34(1)(b) of the indian income-tax act, 1922 ('the 1922 act') permits-initiation of reassessment of proceedings, 'notwithstanding that there has been no omission or failure as mentioned in clause (a) on the part .....

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Aug 02 1991 (SC)

S.G. NaIn Vs. Union of India

Court : Supreme Court of India

Decided on : Aug-02-1991

Reported in : AIR1992SC603; 1992CriLJ560; 1995Supp(4)SCC552

..... the force. the complainant sought appellant's prosecution under section 10(n) of the c.r.p.f. act, 1949 which reads as under :every member of the force who; (n) is guilty of any act or omission which, though not; specified in this act, is prejudicial to good order and discipline; shall be punishable with imprisonment for a term which may extend .....

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Aug 01 1991 (HC)

Commissioner of Income-tax Vs. Swamy and Pathy and Another

Court : Karnataka

Decided on : Aug-01-1991

Reported in : (1991)99CTR(Kar)317; [1992]195ITR707(KAR); [1992]195ITR707(Karn); [1992]60TAXMAN539(Kar)

..... spite of section 187, technically, there were two firms here, one, till april 15, 1980, and thereafter, there constituted firm, under the provisions of the partnership act. the legal fiction created by section 187(2) ought to be restricted for the purpose of the said section only and cannot be extended to treat (sic), ..... go beyond its purpose, and, therefore, the legal implication of the reconstitution of a firm under the provisions of the partnership act cannot being owned for all other purposes under the income-tax act. 10. therefore, we have to consider whether the assessee has exercised its option properly while altering the previous year and ..... firm before its reconstitution notwithstanding the change of one or more partners. obviously, this section is aimed at prevention of evasion of the liability of partnership firms to pay tax on the basis of the total income of a given year by merely substituting one or more partners in the middle ..... that the assessee's case is covered by section 187 and if so, the assessment had to be made in the hands of the present partnership firm; in respect of a single assessment year, there cannot be two different previous years by splitting the said year as has been done by ..... court that there cannot be a 'previous year' consisting of 21 months. the question was considered in the light of section 2(11) of the indian income-tax act, 1922, which was almost similar to the present section 3. it was held at page 415 : 'the assessee has the option to choose .....

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Jan 08 1991 (HC)

S.N. Vadhyar and Sons and ors. Vs. Income-tax Officer and anr.

Court : Kerala

Decided on : Jan-08-1991

Reported in : [1991]189ITR692(Ker)

..... . c. no. 5 of 1985 on the file of the additional chief judicial magistrate (economic offences), ernakulam. the first accused is a partnership firm and accused nos. 2 and 3 are its partners. all the three accused have been convicted for the offence punishable under section 277 of the income ..... as the lower appellate court came to the conclusion that the accused committed offences punishable under section 277 of the income-tax act and sections 193 and 196 of the indian penal code. the conviction and sentence entered against the accused are challenged on various other technical grounds, it was submitted that the ..... there is no evidence to show that the third accused was carrying on the business of the partnership firm. the third accused could be roped in only on the basis of section 278b of the income-tax act, 1961. this section came into force on october 1, 1975. exhibit p-3 report was ..... , ernakulam, alone had jurisdiction to file the complaint. moreover, section 195(1)(b)(i) says that any offence punishable under any of the following sections of the indian penal code, namely, sections 193 - 196 (both inclusive), 199, 200, 205 - 211 (both inclusive) and 228 when such offence is alleged to have been ..... has been imposed. prior to the amendment effected on october 1, 1975, the punishment for offences under sections 277 and 278 of the income-tax act was imprisonment only. hence, a firm which is a juristic entity cannot be proceeded against under sections 277 and 278 and the court took the view .....

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Sep 26 1991 (HC)

Sri Jawahar Lal Gupta Vs. Income-tax Officer

Court : Allahabad

Decided on : Sep-26-1991

Reported in : [1993]199ITR726(All)

..... the minor from his admission to the benefits of partnership could not be included in the hands of the father under section 16(3)(a)(iv) of the indian income-tax act, 1922, because the connection between the asset transferred by the father of the minor son and ..... of reasons. firstly, the certificate, as is clear from annexure 2 to the writ petition, related to messrs. continental chemical co., which was a registered partnership firm, in respect of which the assessee has himself filed copies of assessment orders for the assessment years 1982-83 to 1984-85, as annexure 3 ..... v. prem bhai parekh : [1970]77itr27(sc) . in the said case a minor was admitted to the benefits of a partnership and the capital investment by him in the partnership came out of a gift made to him by his father without adequate consideration. the supreme court held that the income arising to ..... the income arising to the latter out of his admission to the benefits of partnership was remote and not proximate. according to the view of ..... the supreme court, the income must arise as a result of transfer and not only in some manner connected with it. the various clauses of section 64(1) of the act not only deal with direct transfer .....

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