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Judgment Search Results Home > Cases Phrase: medical degrees act 1916 section 2 definitions Sorted by: old Year: 1983 Page 1 of about 524 results (0.227 seconds)

Jan 07 1983 (TRI)

Vasant J. Sheth Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Jan-07-1983

Reported in : (1983)4ITD453(Mum.)

..... incidence of taxation, so far as his individual assessment was concerned. on the above basis the tribunal negatived the application of section 64(2) of the income-tax act, 1961 ('the act'), as claimed by the assessee with regard to the income of the individual properties stated to be thrown into the common hotchpotch ..... by the wife or any newly born minor children of the assessee at that time-also a matter of uncertainty and conjecture. section 64 can apply only to a definite and ascertainable state of things. that in the future and that too after a period long beyond the minority of any existing ..... trust amounts could be applied is 'for the maintenance, residence, education, medical attendance and treatment or any purpose of emergency or urgent necessity, advancement and benefit of the hindu undivided family'. that there was a joint family of ..... property by the individual to the trust for the benefit of the named beneficiaries.even this would not attract the provisions, in our opinion, of section 64. the provisions of the trust deed as to distribution have been quoted above. the only purpose for which during the currency of the ..... the income of the trust fund to the hindu undivided family of vasant jagjiwan sheth for the maintenance, residence, education, medical attendance and treatment or any purpose of emergency or urgent necessity, advancement and benefit of the hindu undivided family of vasant jagjiwan sheth .....

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Jan 19 1983 (HC)

Commissioner of Income-tax Vs. Puttaiah Seshaiah and Co.

Court : Andhra Pradesh

Decided on : Jan-19-1983

Reported in : (1983)37CTR(AP)69; [1984]146ITR168(AP)

..... and the expression 'speculative transaction' has been defined for the income-tax act. the tribunal has, therefore, come to the right conclusion in thinking that this definition must be applied and the question of initial intention was irrelevant. also i agree that the proviso to sub-section (1) to section 24 is a substantive provision of law.' 7. this decision was followed ..... or sale of any commodity, including stocks and shares, is periodiclly or ultimately settled otherwise than by the actual delivery or transfer of the commodity or scrips.' explanation 2 to s. 28 act provides that 'where speculative transaction carried on by an assessee are of such a nature as to consitute a business, the business (hereinafter referred to as 'speculation business ..... are totally unconnected with his business as a dealer in yarn. these speculative transations, which form that of the business, by a fiction of law under explanation 2 to secton 28 of the act, are deemed to be distinct and separate from any other business. the losses incurred in respect of these transaction, therefor, constituted a loss in a speculation ..... what a business is.... and that each case must be decided on its own circumstances accourding to ordinary commonsense principles.' 11. the learned judge then observed that because expln. 2 to s. 28 uses the plural 'speculative transaction', a single transaction cannot fall within its mischief. on this reasoning dthe learned judge held that the single transaction concerned therein .....

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Jan 20 1983 (HC)

Commissioner of Income-tax, Andhra Pradesh Vs. Nemidas Vishaniji and C ...

Court : Andhra Pradesh

Decided on : Jan-20-1983

Reported in : [1984]145ITR423(AP)

..... 17(1) of the act, notwithstanding the fact that the period of limitation prescribed under clause(b) might have expired by the date of notice'. it has ..... under clause(a), such power is subject to a limitation that the reassessment proceedings initiated should be within the period of four years mentioned in that section'. but, a full bench of our court has taken a different view in cwt v. subakaran gangabhishan : [1980]121itr69(ap) . indeed, the ..... for our opinion under s. 256(1) of the i.t. act (hereinafter called 'the act') is : 'whether, on the facts and in the circumstances of the case, the reassessment under section 147 of the income-tax act, 1961, could be validly made ?' 2. the facts relevant to the question referred are : the assessee is ..... reference to s. 17(1) of the w.t. act which is in pari materia with s. 147 of the i.t. act. the full bench has held that 'once the assessment is validly reopened under section 17(1) of the act, no distinction can be made between the items falling under ..... clause(a) and those falling under clause(b) and that the assessing authority would consequently have jurisdiction to assess the items falling under both the sub-clauses section .....

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Jan 21 1983 (TRI)

Rajneesh Foundation Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Jan-21-1983

Reported in : (1983)4ITD409(Mum.)

..... the making of profit by a business--like activity in the publication and sale of books, magazines, tapes, etc., it was excluded by section 2(75) of the act, from being a trust for charitable purposes. the commissioner (appeals) also held, considering the several clauses of the trust deed, that ..... existence to translate the purpose as conceived in the mind of the founders into a living and active principle.in the light of the above definitions of 'institution', their lordships of the allahabad high court held in the case of radhaswami satsang sabha (supra), that the satsang sabha was ..... workshops, libraries, etc., examinations periodically or finally or at any rate some type of appraisal of the students' achievement ; awarding of diplomas or degrees or even certificates in recognition of the completion of the education or educational programme. according to the learned counsel, if these tests are applied ..... authorities from time to time. (r) to provide for the relief of poor people and people in distress or for national cause ; and to provide for medical relief. (s) to maintain, run or otherwise arrange for sadavrats, dharmashalas, rest houses, kala mandirs, ballmandirs, prayer halls, public gardens, pubic utilities, ..... tc 425, feeding of persons and travellers--ilr 21 mad. 10, preservation of places of historical interest or natural beauty--in re. vierall [1916] 1 ch. 10077. in all these instances, we find that the beneficiary of the charity receives something which he is in need of and .....

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Jan 25 1983 (HC)

V. Raghuram Vs. Singareni Collieries Co. Limited

Court : Andhra Pradesh

Decided on : Jan-25-1983

Reported in : (1983)IILLJ57AP

..... and 5th october, 1982.registered office,kothagudem collieries - 507101.bhadrachalam road station,s.c. rly.ref. no. c/2027,dr. v. raghu ram,medical officer,area hospital,bellampalli.through e.d. bpa it is regretted that your service are no longer required by the company. your services stand terminated on ..... way of punishment and so within the purview of art. 311(2) of the constitution'. 12. even on the construction of the order of appointment which provides for premature termination which provides for premature termination before ..... he has been guilty of some misconduct, negligence, inefficiency or other disqualifications and appropriate proceedings are taken under the rules read with art. 311(2) of the constitution. the premature termination of the service of the servant so appointed will prima facie be a dismissal or removal from service by ..... and from 8th october, 1982.2. you will be relived of your post on 8th october, 1982 by paying you three months salary in lieu of notice, as required under ..... the writ petition is filed to quash the orders of termination issued by the respondent company on 4th october, 1982. 2. the petitioner was selected and appointed by the respondent as medical officer on 18th september, 1980. as per the said order of appointment, the petitioner will be on probation for a .....

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Jan 25 1983 (HC)

Commissioner of Wealth-tax, Andhra Pradesh Vs. T. Yasodamma

Court : Andhra Pradesh

Decided on : Jan-25-1983

Reported in : (1984)38CTR(AP)33; [1984]146ITR445(AP)

..... new type of hindu joint family should also be recognised as a hindu undivided family when it passed the wealth-tax act in 1957, it would surely have made its intention clear by giving separate definition in the appropriate section of that act. 'that was also a case where a hindu widow successed to the properties which her deceased husband had obtained on partition ..... . in the assessment proceedings under the w.t. act, the assessee claimed that she together with her daughter constituted a hindu undivided family and must be ..... one t. chinna venkata subbaiah. her husband predeceased chinna venkata subbaiah. on novermber 2, 1970, a partition took place between chinna ventaka subbaiah and the assessee. the assessee has an unmarried daughter ..... for our opinion under s. 27(1) of the w.t. act, 1957, is : 'whether, on the facts and in the circumstances of the case, the appellate tribunal was justified in holding that the status of the assessee is that of hindu undivided family for the purpose of wealth-tax ?' 2. the assessee, smt. t. yasodamma, is the daughter-in-law of .....

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Jan 27 1983 (HC)

Koduru Venkata Reddy Vs. Land Acquisition Officer

Court : Andhra Pradesh

Decided on : Jan-27-1983

Reported in : [1988]63CompCas376(AP)

..... of compensation which is less than the market value. section 3(4) of the impugned act of 1976 is unconstitutional to the extent of acquisition of lands which come within the purview of article 31a(1) of the constitution of india. that is to ..... a batch of writ petitions. a full bench of this court in w.p. no. 3353 of 1976 and batch, by judgment dated september 26, 1978, held section 3(4) of the amendment act which provides for payment of compensation in instalments to be violative of fundamental rights. the full bench held that 'payment of compensation in instalments works out to payment ..... acquired from a farmer who holds lands below the ceiling limit and personally cultivates them. for acquisition of other lands, however, this inhibition and vice do not exist in section 3(4).' 2. when the matter came up before our learned brother, kodandaramayya j., he felt a doubt whether, having regard to the fact that the judgment of the full bench is ..... the ceiling area to which he is entitled under the andhra pradesh land reforms (ceiling on agriculture holdings) act, 1973. but a part of his holding has been acquired under the provisions of the land acquisition act read with the land acquisition (andhra pradesh amendment) act, 1976, whereby compensation payable for the land acquired is permitted to be paid in instalments. that provision .....

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Feb 03 1983 (HC)

A. Samad Vs. Andhra Pradesh Road Transport Corporation

Court : Andhra Pradesh

Decided on : Feb-03-1983

Reported in : (1983)IILLJ406AP

..... that the ceasing of the lien, which results in termination of services, would not constitute retrenchment within the meaning of s. 2(oo) of the industrial disputes act and, therefore the provisions of section 25-f of the industrial disputes act need not be complied with. 7. we will take up the first contention urged on behalf of the petitioner-appellant that the ..... and 14th of august, 1980 and left for sircilla. he reported for duty on 22nd october, 1980. the petitioner alleged that he had fallen sick at sircilla and underwent medical treatment of pneumonia and that he was under the treatment till 21st october, 1980 and discharged on 22nd october, 1980 on which date he reported to the mechanical foreman at ..... with regard to his sickness and that, in the instant case, the petitioner did not produce the medical certificate from the competent medical officer of the corporation and that, under regulation 17(2), the petitioner's lien ceased and, therefore, his services were terminated. our learned brother, jayachandra reddy, j., held that regulation 17 of the leave regulations applies to both ..... cases of absence without leave and also overstayal of leave and, therefore, the provisions of regulation 17(2) were applicable .....

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Feb 07 1983 (HC)

Employees' State Insurance Corporation, Hyderabad Vs. Southern Eastern ...

Court : Andhra Pradesh

Decided on : Feb-07-1983

Reported in : (1983)IILLJ396AP

..... government as the central government in respect of establishments under the control of the central government and in all other cases the state government. section 2(9) of the act regarding the inclusive definition of the employee is as follows : (i) ............(ii) ............(iii) ............ and includes any person employed for wages on any work connected with the administration of the factory or establishment or any part ..... talkies case (supra) and in view of the wide definition of the employee jagannatha rao, j., observed as follows : 'a reading of these regulations would clearly suggest that the act is intended to confer various benefits on employees in the factories or establishments in respect of medical care and other claims mention in the act and in the regulations. it is but appropriate that ..... regional office at madras merely because the factory or head office is located at madras, it will dead to a denial of immediate medical relief and may practically amount to frustration of the very purpose of the act. the act and the regulations contemplate the though there is a single corporation it would divide itself into various regional offices so that the benefits .....

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Feb 10 1983 (HC)

Mrs. Mary Kutty Thomas Vs. Mr. Pawar, D.C.P. Zone-iv and ors.

Court : Mumbai

Decided on : Feb-10-1983

Reported in : 1983CriLJ1654

..... further, since the conclusion about the vulnerability of the impugned order is manifest. on the same clarity of reasoning provisions of section 161 of the bombay police act would not be applicable to the facts of the instant case and as such no question of limitation would arise.14. ..... section 270 of the government of india act and the test laid down is that a public servant can only be said to act or to purport to act in the discharge of his official duty if his act is such as to lie within the scope of his official duty. by way of illustration it was indicated that a government medical ..... was placed, though slightly in the different context by this court, while interpreting the provisions of section 197 of the code in gorakh mahale v. state of maharashtra 1965 man lj 94 : 1965 (2) cri lj 193, when it was observed that the terminology implied therein as 'under colour of ..... office' would have the similar consideration for its construction as is required to be done in the one used in section 197 of the code of criminal procedure ..... act. when they were produced before the 30th court kurla for remand, two of them ventilated a grievance that they have been ill-treated by shri pawar, deputy commissioner of police zone-v, whose office is located in the precincts of matunga police station. the court remanded them to judicial custody with a direction that they be medically examined.2 .....

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