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Judgment Search Results Home > Cases Phrase: medical degrees act 1916 section 2 definitions Sorted by: recent Year: 1983 Page 1 of about 524 results (0.244 seconds)

Dec 30 1983 (HC)

Ch. Atchaiah Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Decided on : Dec-30-1983

Reported in : (1984)42CTR(AP)127; [1985]156ITR78(AP)

..... , contends that the transaction in the instant case is an adventure in the nature of trade. according to him, a single transaction also constitutes business under the definition given under s. 2(13) of the act and it is not essential for a transaction to be treated as an adventure in the nature of trade that the there should be a series of ..... in question was an adventure in the nature of trade. it was further held that the expression 'in the nature of trade' appearing in the definition of 'business' in s. 2(4) of the income-tax act postulates the existence of certain elements in the adventure which invest it with the character of trade or business; and that would make the question whether ..... the transaction is an adventure in the nature of trade. the tribunal examined these contention in the light of the provisions of s. 2(13) which deals with the expression 'in the nature of trade' appearing in the definition of business and also in the light of the decided cases. 4. the tribunal ultimately rejected the contentions of the learned counsel for ..... is an adventure in the nature of trade our answer to this question is emphatically 'not'. 8. the expression 'adventure in the nature of trade' is used by the act in s. 2(13), which defines 'business' as including any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture. under s. 28, tax shall .....

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Dec 30 1983 (HC)

Commissioner of Income-tax, Andhra Pradesh, Hyderabad Vs. Trustees of ...

Court : Andhra Pradesh

Decided on : Dec-30-1983

Reported in : [1985]154ITR573(AP)

..... the learned department representative, no doubt, contended that the language used in the wealth-tax act in section 5(1)(viii) is different form the language used in section 2(14)(ii). in our view that would hardly make any difference in view section 161(1). one need not look as to whether the trustees are the owners or ..... of the beneficiaries to be worn by each of the beneficiaries under the terms of each trust cannot be treated as personal effects within the definition of s. 2(14)(ii) and hence it comes under capital asset and the sale proceeds obtained on the sale of such jewellery shall be treated as capital gain ..... was sold in the year 1971. the assessment year is 1972-73. in such a case, the definition given to s. 2(14)(ii) of the i.t. act, 1961, i.e., prior to the amendment act, applies. it reads as follows : '2. (14) 'capital asset' means property of any kind held by an assessee, whether or not ..... the year of account and it is not a capital gain and hence not taxable. in support of their contention, they relied upon the definition given in s. 2(14)(ii). 11. the ito did not accept the contention of the assessee but held that the sale proceeds are capital gains. the aac also ..... have to be returned to the trustees for safe custody after the ceremonies and commonly, therefore, does not come under personal effects within the definition of s. 2(14)(ii) of the act. 20. but sri y. v. anjaneyulu, the learned counsel for the assessee, relies upon a decision of this court in nizam's .....

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Dec 28 1983 (HC)

Galada Continuous Castings Ltd. Vs. Collector of Central Excise, Hyder ...

Court : Andhra Pradesh

Decided on : Dec-28-1983

Reported in : 1985(19)ELT408(AP)

..... in rules 226 and 173-q, the impugned order cannot be sustained. various circumstances were relied to show there was no intention to contravene any of the provisions of the act or the rules. the counsel summed up to conclude the reasons which prompted the authorities to quash the penalty on the same parity of reasoning the impugned order should be ..... seven passes were subject matter of an enquiry and in the impugned order on june 22, 1978 the special secretary to the government of india passed the redemption (fine) order. 2. the goods covered by seven gate passes 238 to 244 the issue was whether the firm made the debit entries in corresponding records referred as r.g. 23 records. the ..... raghuvir, j.1. m/s. galada continuous castings limited (the firm) manufacture aluminium wire rods. this case relates to excise duty payable by them the firm under central excise act, 1944 and rules. the issue relates to seven gate passes 238 to 244 which were produced by the firm on march 1st, 2nd and 4th of that month in 1976. .....

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Dec 26 1983 (HC)

Vali Pattabhirama Rao and anr. Vs. Sri Ramanuja Ginning and Rice Facto ...

Court : Andhra Pradesh

Decided on : Dec-26-1983

Reported in : [1986]60CompCas568(AP)

..... decrees, insolvency proceedings, testamentary and intestate succession. the word 'convey' occurring in the first paragraph of the section is of wider import. the sweep of this expression can usefully be gathered from the definition given in section 205(1) (ii) of the law of property act of england. ''conveyance' includes a mortgage, charge, lease, assent, vesting declaration, vesting instrument, disclaimer, release ..... that no company or association or partnership consisting of more than ten members shall be formed. section 253 of the previous act corresponds to section 565 of the present act. section 565(1)(b) of the present act corresponds to section 253(1) (ii) of the 1913 act, which permits any company otherwise duly constituted according to law consisting of seven or more members ..... . but if the company is incorporated subsequent to the last date of consideration, it cannot ratify the application of the promoter. in that case, section 57(2) of the motor vehicles act requires an application to be made on behalf of the legal person. so their lordships had some difficulty in sustaining the claim on behalf of the ..... and every assurance of property or of any interest therein by any instrument except a will.' 34. let us turn to section 9 which states that a .....

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Dec 22 1983 (HC)

Nellimerla Jute Mills Co. Ltd. Vs. Appellate Collector, Central Excise ...

Court : Andhra Pradesh

Decided on : Dec-22-1983

Reported in : 1984(16)ELT100(AP)

..... (rupees two andpaise fifty only)rs. 6.25 (rupees six andpaise twenty-five only)--------------------------------------------------------------6. section 30(1) of the act empowers the central government to make rules for carrying out the purposes of the act. under clause (c) of sub-section (2) of the said section, the rules may provide for; 'the intervals at which the time within which, and the manner in which the ..... challenge the validity of imposition of cess on jute yarn produced by their mills. 2. the cess is levied under the provisions of section 9(1) of the industries (development and regulation) act, 1951 (hereinafter called 'the act'). this act is enacted to provide for development and regulation of certain industries. under section 2, it is declared that it is expedient in public interest that the union ..... marketable or salable. he submits that jute yarn is mentioned as a separate goods in section 2(b) of the jute licensing and control order and in section 2(c) of the jute textile control order, 1956 and in item 18(d) of schedule i of the central excises act and, therefore, jute yarn are goods which can be marketed or sold and, therefore, ..... no excise duty is leviable on it under item 12 (old item 23) of schedule i as 'refined oil'.' in that case, their lordships further observes as follows : 'moreover, the definition of 'goods' make it clear that to become 'goods' an article must be something which can ordinarily come to be market to be bought and sold.' in that case, their .....

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Dec 12 1983 (HC)

B.V. Venkatesam Chetty Vs. Commissioner of Income-tax, Andhra Pradesh, ...

Court : Andhra Pradesh

Decided on : Dec-12-1983

Reported in : [1985]154ITR217(AP)

..... credited or distributed'. the expression 'paid', among the three expressions, it was elucidated, '...in general, dividend may be said to be paid within the meaning of section 16(2) when the company discharges its liability and makes the amount of dividend unconditionally available to the member entitled thereto...' in another case in benares state bank ltd. v ..... an interim dividend which can be rescinded before payment was made. in that case, it was held that 'the expression 'paid' in s. 16(2) of the act of 1922 did not contemplate actual receipt of the dividend by the member'. 'the legislature has enacted an express provision making dividend income taxable in the ..... income of the year in which it is so declared. the fact that actual payment of the income is deferred is irrelevant. it was explained '...the act does not make dividend income taxable in the year in which it becomes due : it is taxable only in the year in which it is paid, ..... dividend received by him from m/s. aruna roller flour mills private limited, mandapaka, was not shown by him. therefore, the ito, under s. 148 of the act, reopened the assessment and included the amount and taxed it. venkatesam chetty protested against the order. on appeal, the commissioner of income-tax, on april 29, 1976 ..... raghuvir, j.1. b.v. venkatesam chetty submitted a return for the assessment year 1970-71 under the i.t. act, 1961. his assessment was finalised on january 13, 1971. the order was reopened later, for, in the return, rs. 3,600, being .....

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Dec 09 1983 (HC)

Trustees of Sahebzadi Anwar Begum Trust Trustees of Sahebzadi Oolia Ku ...

Court : Andhra Pradesh

Decided on : Dec-09-1983

Reported in : [1985]153ITR761(AP)

..... of the expression 'right to sue accrues'. we have already dealt with the implication of this expression. the right to sue accrues when it is definitely asserted by the plaintiff and denied by the defendant. in the absence of such assertion by the rightful owner and denial by the person in possession, ..... 1910, the bombay high court held in ramdas chabildas v. chabildas lalloobhoy [1010] 7 ic 134, that right to sue arises when the realises is definitely denied or at least disputed in such a way as to give the plaintiff a cause of action. 32. even the rulings on which sri anjaneyulu ..... bolo v. mt.koklan, air 1930 pc 270, manikayala rao v. narasimhaswami, : [1966]1scr628 and venkata subrahmanyam v. brahmayya sastry [1964] ii an wr 130. 24. section 27 of the limitation act reads as follows : '27. extinguishment of the right to property :- at the determination of the period hereby limited to any person for instituting ..... two trusts created by late nizam valid under the law and they are not hit by ss. 13 and 14 of the transfer of property act. 16. section 13 provides that where on a transfer of property, an interest therein is created for the benefit of a person not in existence on the ..... property in the hands of more than one generation. the rule is quite disposition form the rule against perpetuities though their effect sometimes overlap. 17. section 14 provides that no transfer of property can operate to create an interest which it to take effect after the lifetime of one or more persons .....

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Dec 02 1983 (HC)

Trustees of H.E.H. the Nizam's Pilgrimage Money Trust Vs. Controller o ...

Court : Andhra Pradesh

Decided on : Dec-02-1983

Reported in : [1985]153ITR496(AP)

..... , the trust property is not exigible to duty. 11. the relevant statutory provisions may first be notice before seeking to adjudicate the contention raised. 12. section 2(15) of the e.d. act, 1953, defines 'property' as under : '2. (15) 'property' includes any interest in property, movable or immovable, the proceeds of sale thereof and any money or investment for the time being representing ..... must, therefore, be attributed to the legislature that the word 'settlement' used therein must be referable to dedication, as it did not include 'trust' by virtue of the definition given under s. 2(19). 20. secondly, it was urged, with equal vehemence, that most of the provisions and in particular the provisions enacted in s. 12 are in pari material with the ..... . 25. further, in order to uncover the comprehension of word 'settlement' used in s. 12, recourse may be had not only to the definition section but s. 9 as well, which precedes s. 12. as per the definitionin s. 2(19), 'settlement' means any disposition; and as per s. 9, disposition could be by way transfer, delivery, declaration of trust, settlement upon person ..... shall then be included in his total income. 63. for the purposes of section 60, 61, and 62 and of this section, - ... (b) 'transfer' includes any settlement, trust, covenant, agreement or arrangement.' 29. the definition of 'transfer' excluding transfer by way of trust, as used under the i.t. act, 1961, will not be of any help in construing the provisions enacted in the .....

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Dec 01 1983 (HC)

Shashi Parbha and ors. Vs. Punjab University and ors.

Court : Punjab and Haryana

Decided on : Dec-01-1983

Reported in : AIR1984P& H434

..... the supreme court. no doubt in kumari chitra ghosh v. union of india, air 1970 sc 35, where 40% of the seats reserved for weaker sections under art. 15 of the constitution and further 23 seats out of 120 seats, i.e., 18% reserved for various categories of applicants were held ..... dealing with the vires of a rule reserving 70% of the seats for delhi graduates in the post-graduate degree in dermatology awarded by the university of delhi examined the question, 'can a university acting within the constitutional parameters create a new kind of discrimination, viz., reservation for students of a particular university?' ..... the total reservation amounted to 63% yet it deserves to be noted that in this case it was found that the central government had been acting in a very reasonable way and was making nominations only to nine seats out of twenty-three reserved seats and the rest were thrown open ..... in that case vires of rule 2 dealing with admissions to post-graduate courses in medical colleges of andhra pradesh were under challenge. clause (a) of sub-rule (1) of this r. 2 provided that 14%, 4% and 25% of total number of seats available both in degree and diploma courses were to be reserved ..... granting admission to them to the master of lihrary science course commenced with effect from l6th aug. 1983. the facts pleaded by them are as follows.2. they passed the bachelor of library science course from this university, i.e., punjab university, chandigarh, respectively securing 66.87%, 66.70% and 63 .....

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Nov 30 1983 (HC)

Pingle Madhusudhan Reddy Vs. Controller of Estate Duty

Court : Andhra Pradesh

Decided on : Nov-30-1983

Reported in : [1985]156ITR45(AP)

..... was in error in accepting 'the circumstances' as 'information' within the meaning of s. 59 of the act. section 59 corresponds to s. 34 of the indian i.t. act, 1922, and s. 147 of the i.t. act 1961. the cases arising under s. 147 recently are fully reviewed in indian and eastern newspaper society v. cit ..... : whether the proceeds of the policies should be aggregated with the general estate of the deceased, for determination of rate to ascertain the duty payable under the act. 2. the three policies the assured obtained for rs. 50,000 each. on the bombay policies, the assured on october 13, 1941, and, for the second time ..... a policy is to be kept up; as to when a policy is deemed to pass on the death of the assured. adverting to clause (16) of s. 2 and s. 14 of the act, it is argued by the accountable person, the assured ..... duty. to be precise, under clause (1) of the section : whether bombay and calcutta policies fall within the expression, 'property passing on the death of the deceased', is the issue to be determined. the above words are defined in clause (16) of s. 2 in the act to state property, if passes on the death of the ..... deceased, and if it does with reference to the date of death has to be aggregated. in s. 14 of the act, 'policies kept up for the a donee' are dealt with and certain fictions are incorporated in the sections to when .....

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