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Judgment Search Results Home > Cases Phrase: indian partnership act Year: 1999 Page 9 of about 203 results (0.081 seconds)

Feb 11 1999 (HC)

Ouseph Mathew and Co. Vs. Income Tax Officer and ors.

Court : Kerala

Decided on : Feb-11-1999

Reported in : (1999)153CTR(Ker)81

..... was pending. at that stage, the petitioner filed a petition before the settlement commissioner to have the case settled in terms of s. 245c of the indian it act. the settlement commissioner by order dt. 25th jan., 1991 cancelled the registration given to the petitioner for the asst. yrs. 1975-76 and 1976-77 ..... 1987, cancelling the registration is one without any authority, power or jurisdiction.3. the contention of the department is that chapter xix-a of the it act is in the nature of self-contained chapter and the applications filed under s. 245c will be disposed of as per the provisions of that chapter and ..... 1st march, 1979, i.e., on or before 31st march, 1987. this is made clear in the first proviso to s. 186(1) of the it act. hence, the contention is that the order passed by the settlement commissioner in the year 1991 long after which is the last date, viz., 31st march, ..... under the provisions of s. 184(7) of the act. however, in the said order the settlement commissioner granted immunity from prosecution to the petitioner-firm and held that no penalty need be imposed under s. 271 ..... a.s. venkatackala moortry, j.:the petitioner is a partnership firm. it was assessed to income-tax for the first time for the asst. yr. 1974-75 granting registration to it under s. 185 of the it act by order dt. 6th march, 1975. subsequently, assessments were completed for the years 1975-76, 1976-77 .....

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Jan 15 1999 (TRI)

Assistant Commissioner of Income Vs. Sanghvi Textile Engg. (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on : Jan-15-1999

Reported in : (1999)65TTJ(Ahd.)425

..... that even if a property contributed by partner be an immovable property, no document, registered or otherwise, is required for transferring the property to the partnership. in that view of the matter, the hon'ble high court has held that the assessee was entitled to the the instant case, ..... kuthiala v. cit (supra) while interpreting the meaning of the expression 'owner' occurring in s. 22 of the act which is in pari materia with s. 9 of the indian income tax act, 1922, for the purpose of determining the question whether the assessee is entitled to claim depreciation under section 32 of ..... (supra), the hon'ble andhra pradesh high court has held as under : "for purposes of claiming benefit under section 32 of the income tax act, the requirement of ownership by the assessee will be deemed to be fulfilled if the assessee has the dominion and control over the property in his ..... particular judgment the hon'ble supreme court was dealing with the expression 'belonging to for the purpose of s. 2(m) of the wealth tax act". after considering the several judgments the tribunal directed the assessing officer to accept the assessee's claim for depreciation on both movable and immovable properties ..... if assessee has dominion and control over the property in his own rights.for purposes of claiming benefit under section 32 of the income tax act, the requirement of ownership by the assessee will be deemed to be fulfilled if the assessee has the dominion and control over the property in .....

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Jun 17 1999 (HC)

B. Mallappa Vs. State of Karnataka and Others

Court : Karnataka

Decided on : Jun-17-1999

Reported in : ILR1999KAR193; 1999(6)KarLJ517

..... in the case of dry land one hectare and that the total extent of land after such grant does not exceed the ceiling area according to the karnataka land reforms act, 1961'.the petitioner now wants the said land by way of right. rule 4 does not confer on him a right. it gives a discretion to the authorities to grant ..... it will result in a situation where one who gets only a bit of land will become the owner of hundred of acres of land. this is not what the act contemplates. for enjoying a property measuring 2.17 acres, if a property measuring 1 acre 13 guntas is to be given, then there is no meaning for the word 'grant .....

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Jul 28 1999 (HC)

K. Basavaraj Vs. State Bank of Hyderabad, Koppal, Raichur District and ...

Court : Karnataka

Decided on : Jul-28-1999

Reported in : [1999]98CompCas312(Kar); 1999(6)KarLJ509

order1. this revision by defendant 1 is directed against the judgment and money decree dated 15-4-1995 of the court of the learned civil judge, small causes, koppal, passed in s.c. no. 3 of 1994 decreeing the suit of r-1 (hereinafter referred to as 'the plaintiff-bank') as prayed against petitioner ('d-1' for short) and r-2 ('d-2' for short).2. certain undisputed and admitted facts are as stated under:d-l was an 'a class contractor', who was undertaking contract work of public works department ('p.w.d.' for short) in koppal taluk of raichur district. he had dealings with the plaintiff-bank since 1983. at his request and on his application, the plaintiff-bank had issued ex. p. 1 bank guarantee dated 14-7-1988 for a sum of rs. 28,740.00 in favour of the executive engineer, p.w.d., raichur ('executive engineer' for short) in connection with the execution of certain contract work of the latter that was entrusted to d-l. initially, that bank guarantee was issued for a period of one year commencing from 14-7-1988 which stood extended from time to time at the instance of d-l upto 13-7-1991 as borne out by the deeds of extension of guarantee produced at ex. p. 5 and ex. p. 6. ex. p. 2 counter indemnity bond dated 14-7-1988 was also executed by d-1 in favour of the plaintiff-bank. d-2, as surety for the said bank guarantee facility made available to d-l by the plaintiff-bank, executed 'guarantor's agreement', ex. p. 4 dated 14-7-1988 in its favour.3. when ex. p. 1 bank guarantee was .....

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Dec 10 1999 (HC)

P.B. Kumar Vs. P.O., Ii Additional Labour Court and anr.

Court : Karnataka

Decided on : Dec-10-1999

Reported in : [2000(84)FLR1014]; ILR2000KAR396; (2000)ILLJ1059Kant

..... leads to violation of principles of natural justice and consequently vitiates the proceedings before the tribunal under sub-section (3) of section 33 of the act and any decision given in these proceedings against the workman concerned.'10. the rationale followed by the apex court in the above decision in respect ..... domestic enquiry such a relief cannot be provided under section 33 of the act. the question is whether on such interpretation the workman could be denied the relief of subsistence allowance in a case where the labour court ..... concerned is not gainfully employed elsewhere, grant interim relief and in doing so, the quantum of subsistence allowance fixed in section 10-a of the act provides the guidelines.'9. thus, it has been held by this court that when a workman is entitled to relief of subsistence allowance pending a ..... pending before the labour court, rama jois, j, as he then was, held:'section 10-a, recently introduced into the industrial employment (standing orders) act, 1946, incorporates a uniform law governing the payment of subsistence allowance to a workman of an industry during the pendency of a domestic inquiry into complaints ..... .6. in order to arrive at an answer to question in issue it becomes necessary to (sic) excerpt section 33(3)(b) of the act to understand the scope and power of the labour court under the said provision. it reads:'33. conditions of service etc., to remain unchanged under .....

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Feb 17 1999 (SC)

State of Kerala and ors. Vs. O.C. Kuttan and ors.

Court : Supreme Court of India

Decided on : Feb-17-1999

Reported in : AIR1999SC1044; 1999(1)ALD(Cri)488; 1999CriLJ1623; 1999(1)Crimes104(SC); JT1999(1)SC486; 1999(1)KLT747(SC); 1999(1)SCALE505; (1999)2SCC651; [1999]1SCR696

..... statement, a case was registered as crime no. 5/96 of vanitha police station, ernakulam. the case was registered under sections 366a, 372, 376 and 344 read with section 34 ipc. the police started investigating into the said allegations and in the course of investigation the victim girl was examined on 24.8.96 and on 25.8.96. these respondents ..... wholly unwarranted. it was further urged that the allegations made by the lady not only amounts to commission of offence of rape alone but also the offence under immoral traffic act and the high court never applied its mind to find out whether the allegations taken at their face value would constitute other offences for which the criminal case had been ..... otherwise of the allegations made in the f.i.r. or the complaint and that the extraordinary or inherent powers do not confer an arbitrary jurisdiction on the court to act according to its whim or caprice. it is too well settled that the first information report is only an initiation to move the machinery and to investigate into a cognizable ..... have scuttled investigation by quashing the f.i.r., particularly when the criminal case had been registered under several provisions of the penal code as well as under immoral traffic act. we also do not approve of the uncharitable comments made by the high court in paragraph (12) of the judgment against the woman who had given the f.i.r .....

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May 04 1999 (SC)

Surendra Nath Mohanty and anr Vs. State of Orissa

Court : Supreme Court of India

Decided on : May-04-1999

Reported in : AIR1999SC2181; 1999(1)ALD(Cri)874; 89(2000)CLT130(SC); 1999CriLJ3496; 1999(2)CTC263; JT1999(3)SC408; 1999(3)SCALE103; (1999)5SCC238; [1999]2SCR1005; 1999(2)LC831(SC)

..... of the aforesaid legislative mandate, only the offences which are covered by table 1 or 2 as stated above can be compounded and the rest of the offences punishable under indian penal code could not be compounded.6. further, decision in ram pujan's case (supra) does not advance the contention raised by the appellants. in the said case, the court ..... mahesh chand (supra) was rendered perincuriam.5. in our view, submission of the learned counsel for the respondent requires to be accepted. for compounding of the offences punishable under the indian penal code, complete scheme is provided under section 320 of the crpc, 1973. sub-section (1) of section 320 provides that the offences mentioned in the table provided thereunder can ..... month's r.i and fine of rs.1,000 in default of payment of which to undergo r.i for further three months for the offence under section 326 ipc and no separate sentence was imposed on the other counts of offences. against that order, these appeals are filed by special leave.4. it is vehemently contended by the learned .....

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Feb 16 1999 (SC)

Hindu Public and Another Etc. Vs. Rajdhani Puja Samithee and Others Et ...

Court : Supreme Court of India

Decided on : Feb-16-1999

Reported in : AIR1999SC964; 88(1999)CLT60(SC); JT1999(1)SC509; (1999)IIMLJ121(SC); 1999(1)SCALE471; (1999)2SCC583; [1999]1SCR635

..... persons from among the organisers of these festivals and pujas, formed into the durga puja samithee and registered it as a society on 21.1.1960 under the societies registration act 1860 (act 21 of 1860) with a memorandum of association which included cultural and other activities also besides religious activities. the society then applied to the government of orissa for grant ..... court in khaji mohammed hussain sahib v. masjiday mehmood jamait managing committee, puddupet air 1940 mad 167. a division bench consisting of wadsworth and venkataramana rao, jj. held that the act 21/1860 was passed in 1860 when, according to english law, a gift for the advancement of religion or promotion of religious worship was treated as a charitable purpose and ..... allahabad high court in anjuman islamia of muttra v. nasiruddin ilr (1906) all. 384. it was contended in that case that the registration of a society called 'anjuman islamia' under act 21 of 1860 was not permissible as the society was formed for 'religious purposes only' and not for charitable purposes. the allahabad high court rejected the said contention and held ..... , or the fine arts, or for the diffusion of useful knowledge, the diffusion of political education, or for charitable purposes, it is enacted as follows-again, section 1 of the act 21/1860 reads as follows:section 1--societies formed by memorandum of association and registration--any seven or more persons associated for any literary, scientific, or charitable purpose, or for .....

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Jul 23 1999 (HC)

Ramesh Kumar Verma Vs. State of Bihar and ors.

Court : Patna

Decided on : Jul-23-1999

..... for quashing the complaint on the ground that the petition was false and fabricated.8. according to the petitioner, m/s. bihar abhikaran is a partnership firm consisting of family members and the wife of the complainant, smt. manju jalan. the petitioner challenges the jurisdiction of patna court to entertain the ..... patna for prosecuting the accused persons named in the complaint petition for offences punishable under sections 409, 420, 467, 468 read with section 120b of the indian penal code. the chief judicial magistrate transferred the complaint case for enquiry under section 192, cr.p.c. to the file of shri s.k. ..... accused. the case in the complaint petition is that the complainant is one of the partners of m/s. bihar abhikaran. the petitioner was acting as an agent or broker of the complainant for purchase and sale of shares of different companies. the petitioner was receiving payment from the complainant from ..... of friendly accommodation without payment, title in the same remaining with the complainant, made over the same to the agent (accused no. 1) who acted as representative, accused no. 2 in presence of the complainant with his consent on the condition that the share scripts made over to the agent would ..... for the period till before settlement of account he obtains security to cover cases of shortfalls recoverable from the person or persons, for whom he acts in the deal of purchase or sale of share scripts at the exchange.3. the case of the complainant is that the accused as stock .....

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Dec 18 1999 (HC)

Commissioner of Wealth-tax Vs. M.K. Abdul Khader Haji (Decd.)

Court : Kerala

Decided on : Dec-18-1999

Reported in : [2000]242ITR728(Ker)

..... march 31, 1984, and that of plant and machinery including electrical installations at rs. 13,66,200. the assessee, being a partner in the said partnership firm, the assessing officer computed the value of the assessee's share in the interest of the firm and consequently enhanced the returned figure of wealth ..... a citizen of india, was a resident of kuwait for a long time. he is a partner in haji m. k. abdul khader and co., a partnership firm, which runs a hotel called 'paramount tower' in calicut. the valuation officer determined the fair market value of the hotel building at rs. 86, ..... with two explanations, clarificatory notes on clauses show that under the pre-existing provisions, in the case of an assessee being a permanent person of indian origin or a citizen of india who has returned to india with the intention of permanently residing in india, the moneys and the value of assets ..... such assets shall not be included in the net wealth, of the assessee--. . . .(xxxiii) in the case of an assessee, being a person of indian origin who was ordinarily residing in a foreign country and who, on leaving such country, has returned to india with the intention of permanently residing therein, moneys ..... year 1977-78 and subsequent years.5. the assets, etc., brought into india, by persons of indian origin or by citizens of india--section 5(l)(xxxiii). section 5(l)(xxxiii), newly inserted by the finance act, 1976, with effect from april 1, 1977, grants exemption, for and from the assessment year 1977 .....

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