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Judgment Search Results Home > Cases Phrase: medical degrees act 1916 section 2 definitions Court: kolkata Year: 1986 Page 2 of about 14 results (0.068 seconds)

Jul 11 1986 (HC)

Buddhadeb Dutta Vs. Commissioner of Income-tax

Court : Kolkata

Decided on : Jul-11-1986

Reported in : (1986)57CTR(Cal)49,[1987]166ITR428(Cal)

..... , the levy of penalty was valid '11. this question has come up in income-tax reference no. 49 of 1982.12. on an application of the assessee under section 256(2) of the income-tax act, 1961, the tribunal was also directed to refer the following questions, as questions of law arising out of its order, for the opinion of this court:' (1 ..... the assessee except one were earning. one of the brothers was a businessman, another was a service holder, the third one was an advocate and the fourth one was a medical practitioner. the assessee and another brother were students at that time. on the basis of the aforesaid, the learned advocate submitted that these materials were on record and were available ..... applicable to the facts of the assessee's case. it was held that the assessee had failed to discharge the burden cast on him under the explanation to section 271 and that the revenue had proved whatever was necessary in order to attract the ..... the act.9. the tribunal held that the income-tax officer had duly required the assessee to show cause in the penalty proceedings but the assessee did not file any explanation before the income-tax officer and, therefore, the income-tax officer had to depend on the facts available on record. the tribunal held further that the explanation to section 271 was definitely .....

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Dec 19 1986 (HC)

Dulal Nayek Vs. State of W.B.

Court : Kolkata

Decided on : Dec-19-1986

Reported in : (1987)0CALLT29(HC)

..... state, : 1973crilj1783 it must be held, therefore, that no prejudice was caused to the appellant even though, the medical evidence was not specifically brought to his notice during his examination under section 313 is also urged by the learned advocate that had the appellant intended to kill his wife he ..... situation where 'sufficient to cause death'. we do not see any reasons, therefore, to alter the conviction in this case to one under section 304 part ii of the penal code as suggested by the learned advocate for the appellant.the learned advocate also points out that the opinion of the doctor ..... apparao v. orissa, 1983, crl.l.j. 953 the learned advocate argues that at worst the appellant could be convicted under section 304, part-ii of the indian penal code and never under section 302 of the said code.we do not find any great merit in this argument also. it appears from the evidence of s ..... a culpable homicide a murder if death has actually been caused and intention to cause such injury or injuries is to be presumed from the act or acts resulting in the injury or injuries. in the present case injuries caused by the appellant were sufficient to cause death and his intention to cause ..... the materials on record also do not raise any doubt as regards any of the ingredients of the offence. the statement of lakshmi (p.w.2) under section 364 cr.p.c. cannot be treated as substantive evidence for reasons given by the learned sessions judge. insanity also cannot be presumed from only .....

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Jan 27 1986 (TRI)

Duncan International (India) Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Kolkata

Decided on : Jan-27-1986

Reported in : (1987)23ITD161(Kol.)

..... . the next ground of appeal by the assessee is that the commissioner (appeals) erred in directing the ito to allow the weighted deduction under section 35b of the act relating to salary of employees engaged entirely on export business to only 75 per cent of such salary. it is also the appeal by the ..... is not accepted.37. the next ground of appeal is that the commissioner (appeals) erred in directing the ito to determine the interest under section 215 of the act after giving effect to the appellate order, whereas the contention of the assessee was that it was not liable to be charged with any interest ..... in our opinion, since the order has been passed by the tribunal on 8-8-1984 and as the order became final as contemplated under section 254(4) of the act, we have in fact become functus offlcio. in the circumstances, we cannot even have power to review or modify any part of such order ..... is the appeal by the assessee which is directed against the order of the commissioner (appeals) dated 31-1-1981 for the assessment year 1976-77.2. the first ground of appeal is of general nature which requires no decision.3. the next point of appeal is that the commissioner (appeals) erred ..... act, 1956. on the facts of that decided case, it was held that by reason of the provision of the cement control order which governed the transaction of sale of cement entered into by the assessee with the purchasers, the amount of freight formed part of the sale price within the meaning of first part of the definition .....

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Jan 06 1986 (TRI)

Wealth-tax Officer Vs. Sheo Prosad Nopany

Court : Income Tax Appellate Tribunal ITAT Kolkata

Decided on : Jan-06-1986

Reported in : (1986)16ITD166(Kol.)

..... such other considerations will have to be taken into account as will be applicable to the facts of each case... (p. 634) 5. section 7(1) of the wealth-tax act, 1957 ('the act') has been interpreted by the hon'ble supreme court in the case of pandit lakshmi kant jha v. cwt [1973] 90 itr 97 with ..... cannot escape application of rule id in the instant case. it is interesting to know that value of the shares, according to rule id, comes to rs. 2,81,200 and according to yield method it comes to nil. it is not the case of the assessee that there is no value at all of the ..... value of those shares comes to nil. the department is, therefore, in appeal.2. contention of the learned departmental representative is that rule id is a mandatory provision and, therefore, the learned aac erred in directing the unquoted shares of asiatic wires ..... assessment year 1979-80 valued 20,000 unquoted equity shares of asiatic wires ltd. under rule id of the wealth-tax rules, 1957 ('the rules') at rs. 2,81,200. on appeal, the aac directed those shares to be valued in accordance with yield may ho mentioned here that according to yield method, the ..... are to be of the same effect as if contained in the act and are to be judicially noticed for all purposes of construction or obligation' (state of u.p. v. babu ram upadhya [1961] 2 scr 679 at p. 702 : air 1961 sc 751 ; (see also maxwell : interpretation of statutes, 11th edn. pp. 49-50). .....

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