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Judgment Search Results Home > Cases Phrase: medical degrees act 1916 section 2 definitions Year: 1980 Page 7 of about 431 results (0.228 seconds)

Oct 10 1980 (HC)

Y. Annapurnamma Vs. Co-operative Sub-registrar and ors.

Court : Andhra Pradesh

Decided on : Oct-10-1980

Reported in : 1981CriLJ1599

..... since no such enquiry was conducted, the certificate is null and void as there has been violation of principles of natural justice. section 117(2) of the act reads thus :- '117(2). no certificate shall be issued by the registrar under sub-section (1) without making such inquiry as he deems necessary.' the words 'as he deems necessary' are significant, and this provision of law ..... -presidents are having the custody of the records and properties of the society. 4. as mentioned above, the society was wound up and the liquidator sought a certificate under section 117 of the act. the deputy registrar, who is the competent authority to issue the certificate under s. 117, has stated in the certificate that all the records and properties of the ..... accordingly held that the records are in possession of the petitioner and directed her to hand over the records and the properties of the society to the liquidator under section 117 of the act. 3. challenging the said order in this revision, the learned counsel for the petitioner herein contends that the certificate issued by the deputy registrar declaring that all the ..... case, it is mentioned in the certificate that the records are in the possession of the three persons. therefore, the magistrate while giving a direction under section 117(1) on the basis of the certificate, can definitely direct one of them, who, is his opinion, is in actual possession, to produce the records. admittedly, the petitioner also was mentioned in the certificate .....

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Aug 06 1980 (HC)

Sri Rajagopal Oil Mills Co. Vs. Collector of Central Excise and Custom ...

Court : Andhra Pradesh

Decided on : Aug-06-1980

Reported in : 1983(13)ELT873(AP)

..... of all the petitioners has raised the following contentions : 1. de-oiled rice bran is not at all animal feed within the meaning of item 21 of schedule ii of the customs tariff act. de-oiled rice bran is produced by the solvent extraction process using hexane which has a pungent smell, and in view of the presence of this product, it ..... the petitioners between the period 22-1-1977 and 13-5-1977. notices were issued to the exporters of rice bran during this period item 21 of schedule ii to the customs tariff act. challenging the validity of these notices, these writ petitions have been filled. 3. sri babulu reddy, the learned counsel for some of the petitioners who has addressed arguments ..... on the business of manufacturing rice bran oil by the solvent extraction process and export de-oiled rice bran to the foreign countries. on 2-8-1976, there was an amendment to schedule ii of the customs tariff act, 1975 whereby item no. 21 was introduced at the end of the schedule and it was stated that this item viz., animal feed is ..... liable to export duty at the rate of rs. 125 per tonne. on the same day, a notification was issued in exercise of the powers conferred under section 25(1) of the customs act .....

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Apr 18 1980 (HC)

Additional Commissioner of Income-tax, Andhra Pradesh Vs. K. Ramachand ...

Court : Andhra Pradesh

Decided on : Apr-18-1980

Reported in : (1981)20CTR(AP)60; [1981]127ITR414(AP)

..... s. 3(1)(b) if the commencement of the accrual of income rather than the making up of the accounts by the assessee. section 3(1)(b) of the act is quite clear when it provides for the making up of the accounts by the assessee. it does not refer the factum of commencement ..... income' within the meaning of that expression as occurring in sub-s. (3) of s. 3 of the act, which, as we have already extracted, reads thus : 'subject to the other provisions of this section, an assessee may have different previous years in respect of separate sources of his income.' 19. the assessee was ..... the learned counsel appearing for the assessee, submitted that the view that the assessee's case was not governed under s. 3(1)(b) of the act was erroneous in view of the fact that there cannot be a 'previous year' for any assessment year in respect of a new source of income ..... the state a statement of the estimated receipts and expenditure of the state for that year, in this part referred to as the 'annual financial statement'. (2) the estimates of expenditure embodied in the annual financial statement shall show separately - (a) the sums required to meet expenditure described by this constitution as expenditure ..... salary income of the assessee as a judge of the andhra pradesh high court could be included for the purpose of assessment of the year 1969-70 ?' 2. the facts necessitating the reference of the aforesaid question are as follows : facts : the assessee is an individual. he was practising as an advocate. for .....

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Apr 10 1980 (HC)

Additional Commissioner of Income-tax, Andhra Pradesh Vs. Sarvaraya Su ...

Court : Andhra Pradesh

Decided on : Apr-10-1980

Reported in : [1981]129ITR538(AP)

..... granted treating the normal number of working days in the relevant previous years to be, respectively, 142, 218 and 172 days and accordingly allowed the appeals. 5. section 32 of the i. t. act, 1961, provides for allowing deduction in respect of depreciation of buildings, machinery, plant or furniture owned by the assessee and used for the purpose of business or profession ..... giving rise to r. c. no. 230/76. 4. the assessee in both these references is sarvaraya sugars ltd., which runs a seasonal factory for manufacturing sugar. section 32 of the i. t. act, 1961, provides for allowing deductions, among others, in respect of depreciation on machinery and plant at such percentage of the written down value thereof as may be prescribed ..... of buildings, machinery, plant of furniture owned by the assessee and used for the purposes of the business or profession, the following deductions shall, subject to the provisions of section 34, be allowed-...... (ii) in the case of building, machinery, plant or furniture, other than ships covered by clause (i), such percentage on the written down value thereof as may in any ..... his business or profession......' 'prescribed' means 'prescribed by rules made under the act'. 6. rule 5 of the i. t. rules, 1962, prescribes as follows : '5. depreciation. -(1) subject to the previous of sub-rules (2) and (3), the allowance under clause (i) or clause (ii) of sub-section (1) of section 32 in respect of depreciation of buildings, machinery, plant or furniture shall be .....

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Nov 03 1980 (HC)

Commissioner of Income-tax Vs. Indore Samachar

Court : Andhra Pradesh

Decided on : Nov-03-1980

Reported in : [1983]139ITR266(AP)

..... by the assessee on march 20, 1972, under the circumstances, the tribunal was justified in holding that the provisions of s. 271(1)(c) of the act, as amended from april 1, 1968, were not attracted. our answer to the third question is, therefore, in the affirmative and against the department. 6. ..... from the order passed by the tribunal it is clear that the question of the applicability of the explanation to s. 271(1)(c) of the act, was not pressed before the tribunal under the circumstances, that question cannot be said to arise out of the order passed by the tribunal. we, ..... were not attracted. the tribunal, therefore, directed that the quantum of penalty be recomputed in accordance with the provisions of s. 271(1)(c) of the act, as they stood on november 18, 1967. aggrieved by the order passed by the tribunal the assessee as well as the department made applications for making ..... on the facts, and circumstances of the case, the tribunal was justified in applying the explanation to s. 271(1)(c) of the income-tax act, 1961, when the ito had not specifically invoked the explanation 3. whether ..... 'the act, the i.t. appellate tribunal, indore bench, has referred to the following questions of law to this court for its opinion : '1. whether, on the facts, and circumstances of the case, the tribunal was justified in upholding the levy of penalty for concealment of income on all the four heads 2. whether, .....

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Apr 09 1980 (HC)

Commissioner of Income-tax Vs. Trustees of H.E.H. the Nizam's Miscella ...

Court : Andhra Pradesh

Decided on : Apr-09-1980

Reported in : [1986]160ITR270(AP)

..... is an undefined interest and that the share of each beneficiary is indeterminable and unknown and that, therefore, the beneficiaries could have no vested right to get income in any definite share from the income of the trust fund. in that view, the appellate assistant commissioner confirmed the order of the income-tax officer. 4. the trustees preferred an appeal to ..... , therefore, liable to be assessed as such, we find it difficult to agree with this submission. it is clear from chapter xv of the income-tax act and more particularly section 160(1)(iv) of the act that the trustees in this case shall be treated as representative assessees as they receive or are entitled to receive income from the trust executed by ..... appellate assistant commissioner was that there was no enforceable legal right inhering in the beneficiaries to the payment of rs. 190 per month and that the provisions of section 11 of the indian trusts act would operate only when there was an enforceable legal obligation on the trustees to make a payment to the beneficiaries. the appellate assistant commissioner also reasoned that ..... of the beneficiaries in lieu of supplying food is well within the contemplation of section 11 of the indian trusts act. it follows therefrom that the trustees in paying the aforesaid amounts to the beneficiaries are only acting in accordance with a mandatory duty cast upon them under clause (2)(1)(iv) of the trust deed. neither the beneficiaries who are named in the .....

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Mar 21 1980 (HC)

Commissioner of Income-tax, Andhra Pradesh Vs. Bandaru Sanyasi Raju

Court : Andhra Pradesh

Decided on : Mar-21-1980

Reported in : [1981]127ITR453(AP)

..... for fresh assessment before the income-tax officer, we are of opinion that the powers will have to be decided with reference to the provisions under section 143(3) and not with reference to any observations made by the appellate assistant commissioner in his order....' 12. the madras division bench relied ..... consider the issue relating to the estimation of the income alone nor there is any warrant for reading such a restriction of the power either under section 251(1)(a) or under s. 143(3) under which the income-tax officer makes a fresh assessment. in fact we doubt very much ..... para. 73). interpretative restrictions should not be allowed to clog the full operation of the procedural machinery. section 251 is part of chap. xx of the act dealing with appeals and revisions. in addition, the section says that the aac shall have the power to reduce the assessment. a reduction in assessment can be ..... facts and circumstances of the case, the tribunal was correct in holding that the appellate assistant commissioner has got power to set aside the assessment partially ?' 2. the assessee is a kirana and groundnut merchant carrying on money lending business. he filed a return disclosing an income of rs. 9,160 for the ..... the separate words, as a melody is more than the notes, and no degree of particularity, can ever obviate recourse to the setting in which all appear and which all collectively create.' (see 77 yale law journal 440). section 251(1)(a) read as a whole in the context of its purpose .....

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Feb 27 1980 (HC)

Commissioner of Income-tax, Andhra Pradesh Vs. Oblum Electrical Indust ...

Court : Andhra Pradesh

Decided on : Feb-27-1980

Reported in : (1980)17CTR(AP)266; [1981]127ITR409(AP)

..... on a non-exclusive basis. the payment of royalty under clause 3 of the agreement is only for a period of 14 years. the grantee has to pay 2% on the net ex-factory sales of lightning arresters and other products arising from the exploitation of the patent. thus, as pointed out by the tribunal, ..... the agreement, viz., (1) the licence was for a period of five years, liable to be terminated in certain eventualities even before the expiry of the period; (2) the object of the agreement was to obtain the benefit of the technical assistance for running the business; (3) the licence was granted to the assessee subject to ..... and assistance. the assessee in consideration of the aforesaid right to receive scientific and technical know-how and assistance agreed to make contributions of 5%, 3% and 2% of the net sale price of the products sold by the assessee for a period of 5 years. the supreme court held that the payments made to ..... that the licence was granted on a non-exclusive basis and n.r.d.c. reserved the right to grant similar licences to any other parties at its discretion. 2. on the december 23, 1966, there was a tripartite agreement between n.r.d.c., m/s. switch gear ., which is the assessee. n.r.d ..... rs. 5,000 by way of premium and payment of royalty as specified in the agreement. under clause 3(i) it was provided that a royalty of 2% on the net ex-factory sales of lightning arresters and other products arising from the exploitation of the patent by the grantee in accordance with the said .....

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Jan 31 1980 (HC)

Commissioner of Income-tax, Andhra Pradesh Vs. K. Krishnaiah Chetty an ...

Court : Andhra Pradesh

Decided on : Jan-31-1980

Reported in : [1981]131ITR410(AP)

..... transferred to the accounts of the hufs. consequently, this transfer musts be treated as a ruse adopted by the assessee to claim the benefit under s. 40(b) of the act. that contention found favour with the ito (sic) and aac, and the claim was rejected. but on appeal by the assessee the appellate tribunal held that two important factors were ..... overlooked, viz., (1) that the partners were not required to contribute capital, and (2) that the credit entry in the names of the hufs was made consequent upon a partial partition with effect from november 4, 1970, which was accepted by the ito himself ..... losses equally, claimed deduction of interest under s. 40(b) of the i.t. act, 1961, on the ground that the interest was paid not to any partner of ..... , the interest of rs. 5,915, rs. 1,641 and rs. 2,053 paid by the assessee to (1) k. krishnaiah chettya (loan account), (2) k. thimmappa padmavathamma (huf account), and (3) k. v. raghavulu gupta sujatamma (huf account), respectively, can be disallowed under section 40(b) of the income-tax act, 1961 ?' 2. the assessee, a registered firm of three partners sharing profits and .....

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Feb 11 1980 (HC)

Commissioner of Income-tax, Andhra Circle-i, Hyderabad Vs. Rameswar an ...

Court : Andhra Pradesh

Decided on : Feb-11-1980

Reported in : (1980)18CTR(AP)119; [1981]130ITR51(AP)

..... 1970 (i.e., after april 1, 1968), the quantum of penalty to be levied should be as per the amended provisions of section 271(1)(ii) brought into effect from april 1, 1968 ?' 2. m/s. rameswar & co., zaheerabad, is a registered firm the assessee, constituted with fifteen partners. the assessee carried on the ..... steel ltd. v. state of orissa : [1972]83itr26(sc) , a case under the orissa sales tax act, 14 of 1947, the supreme court observed (p. 29) : 'an order imposing penalty for failure to carry out a statutory obligation is the result of a ..... not impose penalties unless a deterrent punishment on facts is warranted and even when imposition is justified, the courts and tribunals, which include the authorities under act 43 of 1961, have ample discretion to consider the circumstances before a penalty is levied, for, such are the incidents of penalty proceedings. in hindustan ..... facts. on that premise, a minimum of penalty applying the provision of s. 271(1)(c) as existed prior to the amendment of the finance act of 1968 was ordered to be computed. 5. the question on the facts of the instant case, whether on the day when the original returns were ..... the amount of penalty thus ordered was a little more than the minimum of the penalty under s. 271(1)(c) of the act as amended by the finance act of 1968. 4. the appellate authority and also the appellate tribunal affirmed the order of the ito on aspects touching the concealment but .....

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