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Judgment Search Results Home > Cases Phrase: medical degrees act 1916 section 2 definitions Court: chennai Year: 1973 Page 1 of about 17 results (0.113 seconds)

Nov 15 1973 (HC)

M.S.M. Ratnaswami Nadar Vs. Commissioner of Income-tax

Court : Chennai

Decided on : Nov-15-1973

Reported in : [1975]100ITR669(Mad)

..... the settlement deeds were executed in fulfilment and discharge of a legal liability cast on a hindu father to maintain and educate his sons, especially, minors. section 20 of the hindu adoptions and maintenance act, 1956, dealing with the right of maintenance of children and aged parents, states that a hindu is bound during his lifetime to maintain his legitimate or ..... or mother so long as the child is a minor. section 3(b) defines 'maintenance' as including in all cases provision for food, clothing, residence, education and medical attendance and treatment. it is true that the act came into force on ..... december 21, 1956, subsequent to the execution of these settlement deeds. but, as held by the supreme court in nanak chand v. chandra kishore aggarwal : 1970crilj522 , the act is one ..... illegitimate children and his aged or infirm parents. clause (2) of that section provides that a legitimate or illegitimate child may claim maintenance from his or her father .....

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Apr 17 1973 (HC)

C.K. Kuppuramulu Vs. A. Varadarajulu

Court : Chennai

Decided on : Apr-17-1973

Reported in : AIR1973Mad479; (1973)2MLJ108

..... lead oral evidence regarding the subsequent arrangements pleaded in the written statement. the plaintiff objected to the evidence relating to the subsequent oral evidence on the ground that section 92 of the indian evidence act would be a bar amounting to a subsequent oral agreement varying the terms of the written document. viz., the promissory note, and that such evidence should be ..... wife, that for the confinement of the plaintiff's wife defendant and his wife spent moneys that the eldest child of the plaintiff is a polio patient that for the medical expenses considerable amounts were spent and if these amounts were taken into account, it will be found that the defendant had spent more than rs. 4,500 that after the ..... agreed to take into account the probable rent for the portion in his occupation, and if that is taken into account, nothing will be recoverable under the suit promissory note.2. the plaintiff and the defendant have married sisters and the wives of the plaintiff and defendant lost their mother while they were young. while the plaintiff's wife was very .....

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Sep 20 1973 (HC)

M. Ct. Muthiah and anr. Vs. Controller of Estate Duty

Court : Chennai

Decided on : Sep-20-1973

Reported in : [1974]44CompCas254(Mad); [1974]94ITR323(Mad)

..... provided any interest. the revenue then relied on section 2(1)(a) of the act which provided that the property pissing on the death of the deceased shall be deemed to include property which the deceased was at the time of his death competent to dispose. rowlatt j. held that in view of the special definition of the words 'deemed to be competent to ..... dispose of the property ' and ' general power ' under section 22(2)(a ..... ), the case was within section 2(1)(j.). in the court of appeal, it was contended on behalf of the defendant, accountable person, that at ..... of lords authoritatively held that the provisions are to be read as having concurrent application and not as mutually exclusive. section 1 of the finance act corresponds to section 5 and section 2(1)(a) and (d) of the finance act correspond to sections 6 and 15 of the estate duty act, 1953. section 5 imposes estate duty on the principal value of the property passing on death and .....

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May 04 1973 (HC)

Commissioner of Income-tax Vs. Carborundum Company

Court : Chennai

Decided on : May-04-1973

Reported in : [1973]92ITR411(Mad)

..... connection' and define its scope and ambit. it is, however, clear that it is an expression of a very comprehensive nature and not necessarily confined to the definition of 'business' in section 2(4) of the act... in order to constitute a business connection there must be some continuity of relationship between a person in british india who makes profits and the non-resident ..... ramanujam, j.1. the assessee, a foreign company having its registered office in america, has been declared as a company by the central board of revenue under section 2(5a) of the indian income-tax act, 1922. the assessee-company specialised in the manufacture of bonded and coated abrasive products. as part of its business the assessee continuously carries on research with a view ..... read together and, if so done, we think that it is not exclusively for the provision of 'know-how', but also for the provision of some technical services. in evans medical supplies ltd. v. moriarty, [1957] 37 t.c. 540 dealing with 'know-how' agreements, lord denning expressed :'what, then, is the position of 'know-how' for tax purposes it is ..... 'know-how' of its staff and servants. it cannot prevent them using it any more than it can prevent them using their own brains ; see herbert morris ltd. v. saxelby, [1916] 1 a.c. 688 . it cannot sell it as a capital asset. it can only use it or teach it. even with a company which owns secret processes, the supply .....

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Jul 19 1973 (HC)

Commissioner of Income-tax Vs. P.N. Nagaraj and anr.

Court : Chennai

Decided on : Jul-19-1973

Reported in : [1976]102ITR83(Mad)

..... the question was whether the income was exempt under section 4(3)(vii) of the act. it was held that the transaction in question comes within the definition of 'business' under section 2(4) of the act and, therefore, not exempt under section 4(3)(vii) of the act. in coming to this conclusion the learned judges ..... by the assessee, paterson, in the exercise of his profession as an architect to his client, binny & co.22. the absence of any definite stipulation and absence of any expectation of reward are also not inconsistent with the taxability of the amount. it is also important to remember that ..... income ' although if the payments were not made the enforcement thereof cannot be insisted upon. these payments constitute 'income' because they are referable to a definite source, which is the office, profession, vocation or occupation. it could, therefore, be said that such a voluntary payment is taxable as having an origin ..... becoming more and more the province of quantity surveyors.'8. we are unable to agree with the learned counsel that this definition in any way suggests that an architect cannot within the scope of his profession, perform any service to his clients in the matter of ..... his business, reasonably be asked to carry out or in respect of which he offers his services as a specialist. architects profess in varying degrees to have the knowledge necessary to estimate the probable cost of works to be done and the value of works executed, but this knowledge is .....

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Feb 28 1973 (HC)

South India Viscose Ltd. Vs. Textiles Committee and ors.

Court : Chennai

Decided on : Feb-28-1973

Reported in : [1973]91ITR595(Mad)

..... standards have been fixed in regard to this product. on the other hand, the committee has in exercise of the powers conferred by section 23 read with clauses (c), (d) and (e) of sub-section (2) of section 4 of the act framed regulations dated november 30, 1972, called the man-made fibre fabrics (inspection) regulations, 1972, laying down details of inspection criteria, ..... examination, confirms our view. the textiles fund has other sources of contribution and the money in the fund is available for carrying out the purposes of the act.(section 7(2)(b) of the act). the expenses for any other service which the committee may render to the manufacturers of textiles and textile machinery other than the levy of fees for inspection ..... for internal marketing and export and that a contravention of such standard so laid down in regard to any textiles or textile machinery is made an offence punishable under section 17(2) of the act.31. on january 9, 1967, the committee issued a public notice addressed to the appellant among others similarly situate like them, enclosing a questionnaire requesting suggestions ..... both for internal marketing and export purposes and the manufacture and use of standard types of textile machinery. section 4(2) particularises the various functions which the committee may take without prejudice to the generality of the provisions of section 4(1) of the act. the committee has not laid down any standard specifications for production of textiles for internal consumption, but .....

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Jul 05 1973 (HC)

Palanisamy Gounder and anr. Vs. Komaraswamy Gounder

Court : Chennai

Decided on : Jul-05-1973

Reported in : AIR1975Mad50

..... under section 4-a, a limited right is recognised in the landlord to resume land for personal cultivation. sub ..... controversy that the respondent satisfied this definition, because he came into possession under a lease for a term and, after the expiry of the term, he continues to be in possession of the land himself cultivating the same. the opening part of section 2, no doubt, says, that the definitions therein will apply to the interpretation, of the act, unless the context otherwise requires. ..... -section (1) gives the landlord a right to resume from any cultivating tenant possession for personal cultivation of lands not exceeding one-half of the ..... approach was made by 1963 2 mlj 361, to which ramachandra iyer, j., (who was then chief justice) was a party. a, cultivating tenant has been defined in act 25 of 1955 as a person in relation to any land who carries on personal cultivation on such land, under a tenancy agreement, express or implied. the definition includes any such person who .....

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Mar 27 1973 (HC)

P.M.A.P. Ayyamperumal Nadar (Decd. by L. R.) Vs. Commissioner of Incom ...

Court : Chennai

Decided on : Mar-27-1973

Reported in : [1974]97ITR161(Mad)

..... opportunity to the assessee to cross-examine the various purchasers. he also set aside the orders levying penalty on the ground that the evidence so far collected did not establish definitely any concealment. he, however, expressed that it is open to the income-tax officer to initiate penalty proceedings if fresh materials are available to show that the assessee had concealed ..... the appellate tribunal on two grounds: (1) that in respect of any concealment of income which had taken place before the income-tax act, 1961, came into force, the provisions of section 271 of that act cannot be invoked, and (2) that the materials available cannot justify the levy of penalty as the finding of deliberate concealment of income cannot be arrived at on ..... assessment proceedings can be used as prima facie evidence in penalty proceedings in a particular case will depend upon whether such findings are based on materials and on a high degree of probability and whether the assessee had a reasonable opportunity to show that such findings are incorrect or are not supported by materials, and that though the nature and scope ..... the coffee-chicory business. in relation to the assessee's business in biscuits, the income-tax officer also estimated income at rs. 27,000. he also initiated penalty proceedings under section 28(1)(c) and levied a penalty of rs. 36,000.3. there was an appeal to the appellate assistant commissioner, both against the original order of assessment as also .....

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Apr 19 1973 (HC)

K.A. Kannappa Chetti Vs. State of Tamil Nadu and ors.

Court : Chennai

Decided on : Apr-19-1973

Reported in : (1973)2MLJ212

..... who are the real owners, whose rights are ignored, and the non-reference to the hire-purchase act, 1972, and the non-reference to the definition of ' owner ' under section 2 (19) of the motor vehicles act, 1956, and the failure of the transport secretary in not drawing attention of the home secretary to ..... 3) of the ordinance which runs as follows : -the stage carriages or contract carriages and other property vesting in the government under sub-section* (!) and sub-section (2) shall with effect on and from the notified date, he deemed to have been acquired for a public purpose.mr. v.k.t. ..... are exclusively performed by the legislature, executive functions by the executive, or judicial functions by the judiciary. executive functions are incapable of comprehensive definition, for they are merely the residue of the functions of government after legislative and judicial functions have been taken away. they include in addition ..... corpus juris, article 30 at pages 552 and 553 under the caption 'what is a public use ?'. the passage runs as follows:no general definition, of what degree of public good will meet the constitutional requirements for a ' public use' can be framed, as it is, in every case, a ..... as a compulsory acquisition. but, however, this may be, the operation of the transport act, 1947, is widely different from that of the acts to which i have referred. it has not those elements which, in some degree, assimilate a compulsory sale to a sale simpliciter, and make the name, if a .....

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Mar 22 1973 (HC)

Arumugha Kone Vs. the Palayamcottai Municipal Council Represented by I ...

Court : Chennai

Decided on : Mar-22-1973

Reported in : (1974)1MLJ258

..... levy an arbitrary tax.30. the maharaja kishangarh mills ltd. v. municipal board, kishangarh and anr. dealt with a levy imposed under section 135 (2) of the uttar pradesh municipalities act, 1916, on flour mills and other factories, at a certain rate, based on horse power. the high court held that when any levy ..... of the market by the municipal council and it is not necessary for the municipal council to rely upon section 260 (2) of the act to sustain its claims. sub-section (2) of section 6 of the act states:the municipal council shall by the name of the municipality be a body corporate, shall have perpetual succession ..... j., himself in the batch of writ petitions already referred to that the fees contemplated by clauses (a) and (b) of sub-section (2) of section 260 of the act can include an element of return to the municipal council on the investment which it has made in acquiring or constructing the market in question ..... used. having regard to the context in which the expression 'fees' has been used in all the five different clauses, of sub-section (2) of section 260 of the act, it is clear that the said expression does not mean the same thing in all the said five clauses.13. it is in ..... learned; judge in the course of the judgment, pointed out:the action, therefore, raises an-extremely interesting question on which, there is very little definite authority viz., whether sums required by an owner of a market to be paid for the exclusive occupation of stalls in the market, by virtue of .....

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