Court : Punjab and Haryana
Decided on : Mar-06-1969
Reported in : 74ITR484(P& H)
..... arose with respect to the assessment year 1953-54, whether the sum of rs. 6,00,000 fell under clause (xv) of sub-section (2) of section 1c of the act dealing with allowances which are to be deducted in computation of profits, this being : '(xv) any expenditure (not being an allowance of ..... copper mines ltd.,  58 i.t.r. 241 (p.c.) has described the phrases 'enduring benefit' or 'capital structure' as purely descriptive rather than definitive. as stated in kanga's commentary on the law and practice of income-tax, sixth edition, volume i, at page 438 : 'the words 'permanent' and ' ..... the assessee-company to the managing agency as compensation for loss of the agency business was in the nature of revenue expenditure under section 10(2)(ix) of the act, 'inasmuch as the assessees were not nurturing or protecting a new business or purchasing anything in the nature of goodwill but only ..... sacrifice involved in forgoing sixteen years' commission, found that the sum of rs. 6,00,000 was a revenue expenditure deductible under section 10(2)(xv) of the act. in a further appeal to the appellate tribunal the finding with regard to the bona fide nature of the transaction reached by the appellate ..... everlasting. they merely indicate that the asset or right acquired must have enough durability to justify its being treated as a capital asset. what that degree of durability or permanence should be, depends upon the facts of each case.' 21. the expenditure incurred in the case in point will by any .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Nov-18-1969
Reported in : AIR1970SC778; 77ITR107(SC); (1969)3SCC311; 3SCR253
..... the appellants. in the first place, according to the scheme of the income tax acts a firm and its partners are distinct entities. so far as the act of 1922 is concerned section 2(2) which defines the assessee would obviously include a firm under section 3(42) of the general clauses act which provides that a person includes 'any company or association or body of individuals ..... may now deal with the challenge to the constitutionality and validity of section 297(2)(g) of the act of 1961. that provision appears in chapter xxi11 and is a part of section 297 which deals with repeals and savings. sub-section (1) provides that the act 'of 1922 is repealed. clause (a) of sub-section (2) says that notwithstanding the repeal where a return of income has ..... pending a writ petition was filed on' august 26, 1966 in the high court challenging, inter alia, the validity and the constitutionality of section 23(5) of the act of 1922 and sections 297(2)(g) and section 271(2) of the act of 1961 respectively. the high court did not accede to any of the contentions of the present appellants and the petition was dismissed.3 ..... been filed before the commencement of the act of 1961 by any person for any assessment year proceedings for .....Tag this Judgment!
Court : Gujarat
Decided on : Mar-10-1969
Reported in : AIR1971Guj14
..... motor transport as also in a tannery at gwalior. if the state runs stage carriages and owns a tannery, then it is clearly an employer within the definition given in section 2 (employment) (ii) of the act. then again, in a welfare state as envisaged by the directive principles of state policy embodied in part iv of the constitution, the state cannot be regarded ..... which the impugned notification has been challenged before us.3. in order to appreciate the first contention urged by mr. nanavati, it is necessary to go to section 9 of the act. that section provides as under:- '9. each of the committees, sub-committees and the advisory boards shall consist of persons to be nominated by the appropriate government representing employers ..... or any other appropriate writ, direction or order quashing and setting aside the impugned notification, dated 10th january, 1967, issued under the provisions of section 3(1)(a) read with section 5(2) of the act; and the petitioners seek for an order from this court permanently restraining the respondent from enforcing payment of minimum wages in accordance with the impugned notification ..... not merely for the bare subsistance of life but for the preservation of the efficiency of the worker, and so it must also provide for some measure of education, medical requirements and amenities. the concept about the components of the minimum wage thus enunciated by the committee has been generally accepted by industrial adjudication in this country. sometimes the .....Tag this Judgment!
Court : Allahabad
Decided on : Dec-14-1969
Reported in : AIR1970All198; 1970CriLJ433
..... to the first question referred to us for decision and we see no necessity to embark on a discussion of whether any of the provisions of sub-sections (2) to (6) of section 3 of the act are mandatory or directory since in our opinion that would be outside the scope of the question in the form in which it has been framed.6 ..... the learned government advocate what the factual position was; and the affidavit that was filed on 17-12-1968 in response to this query shows that in actual fact sub-section (2) of section 3 of the act has been fully complied with, inasmuch as the required notification was duly published in two vernacular newspapers, the 'aaj' and the 'qaumi awaz', on 24 ..... in the affirmative, will it be for the prosecution to establish in every case that the procedure prescribed under sub-sections (2) to (6) of section 3 of the act was gone through before a declaration was made under sub-section (1) of section 3 of the act or the necessary onus to establish the want of compliance will lie on the accused.' the questions propounded by ..... with law, because the state government had not published a preliminary declaration in two vernacular newspapers, as required by sub-section (2) of section 3 of the act. the learned a.d.m. (j) repelled this argument on the ground that under sub-section (7) of section 3 the notification was conclusive evidence that the area was a 'controlled area' and that the prosecution was under .....Tag this Judgment!
Court : Allahabad
Decided on : Nov-03-1969
Reported in : AIR1970All620; 75ITR741(All)
..... impact either on incurring of the liability or for imposition of penalty. we are, therefore, unable to see how the classification made by clause (g) of sub-section (2) of section 297 of the income-tax act of 1961 can be justified either as relevant or having any relation to the subject with which it is concerned. so far as making a provision for ..... complain of discrimination. 69. in charanjit lal chowdhury v. union of india, : 1scr869 , s. r. das, j. (page 66) observed: 'it is plain that every classification is in some degree likely to produce some inequality, but mere production of inequality is not by itself enough. the inequality produced, in order to encounter the challenge of the constitution, must be 'actually ..... ) under the old act, no penalty could be imposed by the income tax officer without the prior approval of the inspecting assistant commissioner of income ..... same facts on which a penalty was imposed. under this act a penalty can be imposed and a prosecution launched on the same facts.' there can be no doubt that some changes are advantageous to the assessees but on the whole the penalty provisions in the new act appear to us to be definitely more harsh and stringent for the following reasons: (i .....Tag this Judgment!
Court : Kolkata
Decided on : Jul-15-1969
Reported in : AIR1970Cal170,[1970(20)FLR54]
..... investigation and settlement of 'industrial disputes'. the machinery set up by the act, therefore, cannot be used unless there is an 'industrial dispute' as defined in section 2(k) of the act, '(k) 'industrial dispute' means any dispute ..... between employers and workmen . . . which is connected with the employment or non-employment ....'7. the definition of 'employer' and 'workman' import the concept of an 'industry'. thus ..... institutions, with more or less similar features. a. in the hospital group of cases, the following have been held to be 'undertakings.'- (i) a hospital giving medical relief to citizens. the hospital case. : (1960)illj251sc (ii) an ayurvedic college pharmacy, manufacturing medicines for sale, and for the benefit of the students in the college (l. h.a. college pharmacy v. worker's ..... )illj775sc .) though in this sphere it is difficult to hazard general propositions, the following propositions may be gathered from, the observations made in the foregoing cases: (a) the definition of 'industry' in section 2(j) contains two parts. the first part determines an industry by reference to the activities of the employer and the second part looks at it from the angle of .....Tag this Judgment!
Court : Kolkata
Decided on : Apr-25-1969
Reported in : AIR1970Cal349,41CompCas477(Cal),80ITR108(Cal)
..... (35) of the income-tax act, 1961 and he contends that the official liquidator cannot be considered to be a principal ..... company in liquidation is a question to be determined in the assessment proceeding. in view, however, of the definition of the 'principal officer' as given in section 2(35) of the income-tax act, 1961, it appears that it is open to the income-tax officer to treat the liquidator as a ..... 1916 cal 918) and also to the decision in the case of commr. of income-tax, united province v. official liquidator of the agra spinning and weaving miffs co. ltd., reported in : 2itr79(all) . he has also drawn my attention to the definition of a 'principal officer' as given in section 2 (12) of the income-tax act of 1922 and in section 2 ..... officer within the meaning of the said definition. he has contended that a company ..... thereby. the tribunal is given the exclusive jurisdiction over this matter.it is in view of the exclusive jurisdiction which sub-section (2) of section 446 of the companies act confers on the company court to entertain or dispose of any suit or proceeding by or against a company or any .....Tag this Judgment!
Court : Kolkata
Decided on : Jun-05-1969
Reported in : AIR1970Cal134
..... of the extended period, different considerations will apply, as a statutory right to the return of the goods vests in the party under sub-section (2) of section 110 of the act but if it la held that notice must be given to the party whose goods have been seized, before making an order of extension, ..... to the party, provided however that such an order of extension is made within the limit of one year prescribed by sub-section (2) and the proviso thereto to section 110 of the act. 19. let me now proceed to test the question from a different point of view. the proviso requires the department to ..... of being heard is to be given to the party. that in my view would have the result of introducing in the proviso to sub-section (2) of section 110 something which is not there at all. it is true that when statutory authorities are given jurisdiction to deal with the rights of citizen, ..... to assert that circumstance existed and give no clue to what they were because the circumstances must be such as to lead to conclusions of certain definiteness, on the question of subjective satisfaction of the central government as to the existence of the circumstances. a material portion of the observations runs as follows ..... immigration authorities. the immigration officer was of the view that the son was not more than 16 years old and thereupon sent the son to the medical officer whose opinion was that the son was 17 plus. thereafter the father and son were again interviewed and this interview was followed by a .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Oct-28-1969
Reported in : AIR1970SC1795; (1971)IIMLJ27(SC); (1969)3SCC281; 3SCR88
..... settled zamindari which is separately registered in the office of the collector;(c) any unsettled palaiyan or jagir;x x x x13. section 2(2) of the madras impartible estates act, 1904 (madras act 2 of 1904) defines an 'impartible estate' as an estate descendible to a single heir and subject to the other incidents of ..... is true that the buildings which are outside the geographical limits of the venkatagiri zamindari cannot be brought within the definition of the estate as defined in the estates lands act and the abolition act cannot therefore be made applicable to such buildings. but the buildings have acquired the character of impartibility as a ..... , which the enjoyment of maintenance could evidence. it need not be taken as swinging to the opposite extreme, indeed, it would be in a high degree unreasonable, having regard to the line of decisions, to interpret it as meaning that there is no reason why holders of impartible estates should not now ..... appear from the following pedigree: sri rajah velugoti kumara yachendra nayudu bahadur | | ---------------------------------------------------------------------------------- | | | | | | | raj raja- muddu venkata venu rama seshachala- venkata gopalakrishna krishna krishna gopal krishna pathi ranga lakshmana (died in 1916) (died | | rao rao rao | issue- | | (adopted (adopted (adopted | less in | | to away) | 1921) | | pithapur) bobbili) | | | raja govinda krishna ------------------------------------ krishna bahadur | | (died in 1937) (plff. 1) | .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Apr-24-1969
Reported in : AIR1970SC196; [1969(19)FLR117]; (1969)IILLJ713SC; (1969)2SCC491; 1SCR365
..... court, hyderabad, and that court had been specified as the labour court for the state of andhra pradesh to determine the amount at which any benefit referred to in sub-section (2) of section 33c shall be computed in terms of money, in relation to a workman employed in any industry in relation to which the central government is the appropriate government. counsel ..... was only on december 19, 1967 that the central government issued the notification under sub-section (2) of section 33c of the act specifying each of the labour courts mentioned in column ii as the labour court to determine the amount at which any benefit referred to in that sub-section shall be computed in terms of money in relation to workmen employed in any industry ..... for whom special allowance is to be given, in paragraph 165 the tribunal is faced with the question as to 'whether the employees in these categories will fall within the definition of workmen'. this question is separately dealt with in chapter xv, but in paragraph 165, regarding this aspect the tribunal states :what we are now providing must be understood as ..... of the labour court that the respondents were discharging supervisory functions is not sustainable in law.15. mr. h.r. gokhale learned counsel for the respondent in c.a. no. 1916 of 1968, whose contentions have been adopted by mr. m.k. ramamurthy, learned counsel for the respondents in c.as. 1917 and 1918 of 1968, has supported the order of .....Tag this Judgment!