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Judgment Search Results Home > Cases Phrase: medical degrees act 1916 section 2 definitions Year: 1983 Page 10 of about 524 results (0.232 seconds)

Feb 17 1983 (HC)

K. Venugopal Vs. Controller of Estate Duty

Court : Andhra Pradesh

Decided on : Feb-17-1983

Reported in : [1983]143ITR988(AP)

..... . in order to decide this question, it is necessary to refer to the relevant provisions of the act. the object of the e.d. act, 1953, is to impose an estate duty on property passing or deemed to pass on the death of a person. 9. section 2(15) defines 'property' as including any interest in the property, movable or immovable, the proceeds of ..... which the deceased was a partner, passed on his death under section 5 of the act ?' 2. the relevant facts as set out in the statement of the case by the income-tax appellate tribunal are as follows : one k. g. krishna murthy, who was ..... in the circumstances of the case, for the purpose of aggregation of the lineal descendants' share in the joint family property, exemption under section 33(1)(n) of the act is due in respect of the entire residential house (2) whether, on the facts and in the circumstances of the case, the deceased's share of goodwill relating to associated trades, secunderabad, of ..... duty called 'estate duty' at the rates fixed in accordance with s. 35 read with the second schedule. this section provides for the extent of charge in the following manner : (1) firstly, the person must have died after the commencement of the act. (2) the estate duty shall be levied and paid 'as hereinafter expressly provided.' (3) the estate duty shall be levied .....

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Mar 30 1983 (HC)

Prem Chand Vs. Commissioner of Income-tax, Andhra Pradesh, Hyderabad

Court : Andhra Pradesh

Decided on : Mar-30-1983

Reported in : (1984)41CTR(AP)162; [1984]148ITR440(AP)

..... 49. the ito and the tribunal were, therefore, right in holding against the assessee and in applying the higher rates of tax as per sub-para. ii of para a of schedule i to the finance act, 1974. 50. in the result, we answer the question in favour of the department and against the assessee. r.c. no. 62/78 is, ..... the assessee's wife is a member of the assessee's family so as to attract the higher rate of tax applicable under sub-para. ii of para a of schedule i to the finance act, 1974, in view of the partition in which she took a share 45. while dealing with the question whether the case fell within the ..... member thereof whose total income exceeded rs. 5,000, and that the ito was right in adopting the higher rate of tax as per sub-para. ii of para. a of sch. i to the finance act, 1974. r.c. no. 62/78 is preferred at the instance of sri sardarilal. 6. r.c. no. 85/81 relates to the ..... 1970. the ito assessed his taxable income at rs. 37,470 but chose to apply (a higher) rate of tax as per sub-para. ii of para a of schedule i to the finance act, 1974, as in his opinion there was at least one member of the huf having an income exceeding the taxable limit, inasmuch as the petitioner ..... is in the affirmative, whether the tribunal was justified in holding that the rates of tax applicable to the assessee are as per sub-para. ii of the para a of the schedule i to the finance act, 1974, and not as per sub-paragraph i ?' 10. answer to these two questions will, having regard to the above facts, govern .....

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Feb 24 1983 (HC)

A. Suhasini Vs. Controller of Estate Duty, Andhra Pradesh

Court : Andhra Pradesh

Decided on : Feb-24-1983

Reported in : (1983)37CTR(AP)81; [1984]145ITR220(AP)

..... both the assets and liabilities equally. an unequal partition amounts to a disposition and to a gift within the meaning of s. 9 of and explain. 2 to clause (15) of s. 2 of the act, as held by the supreme court in ced. v. kantilal trikam lal : [1976]105itr92(sc) . when partition their father's estate the ..... of his larger debt due to him from the estate by the deceased, at the time of partition, amounts to a disposition within the meaning of expln. 2 to s. 2(15), and is liable to be treated as a gift as contemplated by s. 9. the tribunal, however, held that s. 27 has no application to ..... father, the widow and the two daughters executed a relinquishment deed with respect to the share to which they were entitled under the hindu succession act in favour of the two sons. on december 2, 1963, the two brothers divided their properties among themselves. 4. during his lifetime the father had borrowed a sum of rs. 75, ..... and the amount relinquished by his brother has to be included in the principal value of the deceased's estate under ss. 2(15) and 27 read with s. 9 of the e.d. act. he was of the opinion that inasmuch as the relinquishment occurred within two years of the death, it must be treated as ..... there was a disposition of the property within the meaning of secs. 9 and 27 of the estate duty act, to the extent of rs. 24,112 which could be include in the principal value of the estate 2. whether, on the facts and in the circumstances of the case, the maintenance and educational expenses for the .....

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Sep 09 1983 (HC)

Trustees of H.E.H. the Nizam's Miscellaneous Trust Vs. Commissioner of ...

Court : Andhra Pradesh

Decided on : Sep-09-1983

Reported in : (1985)44CTR(AP)223; [1984]150ITR423(AP)

..... date of the order and 2. whether interest becomes payable after six months of the order of the appellate tribunal or on the ..... provision for payment of income-tax and super-tax in respect of the year of account was a 'debt owed' within the meaning of s. 2(m) of the w.t. act and as such deductible in computing the net wealth of the assessee. their loardships observed (p. 784) : 'a debt is a present ..... to pay interest on the amount of tax ordered to be refunded is absolute under section 34a(3) of the act after the expiry of the period of six months from the ..... any amount becomes due to the assessee, the wealth tax officer shall, except as otherwise provided in this act, refund the amount to the assessee without his having to make any claim in that behalf. (2) whether an order giving rise to a refund is the subject-matter of an appeal or further proceeding ..... 2nd respondent herein to pay the petitioner interest under s. 34a of the w.t. act, 1957 (hereinafter referred to as 'the act') at the rates in force until refund is made or the amount is adjusted towards tax due, if any. 2. the two principal questions that arise for consideration are : '1. whether the liability .....

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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 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 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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Apr 18 1983 (HC)

Vittal Reddy and ors. Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Decided on : Apr-18-1983

Reported in : [1987]165ITR673(AP)

..... cit : [1978]111itr231(cal) that the appellate assistant commissioner was justified in not entertaining the ground relating to levy of interest under section 217 of the income-tax act, 1961. 5. coming to the first question, we have no hesitation in holding that the interest awarded by the civil court on the ..... such assessable to tax in entirely in the assessment year 1972-73 2. whether, on the facts and in the circumstances of the case, an appeal lies against the charge of penal interest under section 217 of the income-tax act, 1961, when the ground regarding the levy of penal interest is ..... , 1967. the land acquisition collector made an award under section 11 of the land acquisition act and took possession of the lands ..... raised along with other grounds of appeal 2. the relevant facts in brief are : the assessees' lands were acquired by a notification issued under section 4 of the land acquisition act on may 3 ..... of penal interest under section 217 of the income-tax act, when the ground regarding the levy of interest is raised along with other grounds of appeal. 12. in the result, we answer question no. 1 in the affirmative and against the assessee, whereas question no. 2 is answered in the .....

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Sep 12 1983 (HC)

YasIn Khan and anr. Vs. Income-tax Officer, d Ward, Circle-ii, Hyderab ...

Court : Andhra Pradesh

Decided on : Sep-12-1983

Reported in : [1984]150ITR692(AP)

..... the provisions of s. 306, cr. p.c., do not apply in the case of a person to whom immunity under s. 291 of the i.t. act was given. 2. section 291 of the i.t. act runs as follows (only material portions extracted) : '(1) the central government may, if it is of opinion (the reasons for such opinion being recorded in writing ..... supply copies to the petitioners before mr. vaidya was examined as a witness and it is stated that otherwise the petitioners would be gravely prejudiced in their trial. section 291 of the i.t. act does not, of course, provide for the grant of copies of proceedings leading to immunity from prosecution tendered to mr. vaidya. before, however, mr. vaidya is to ..... which he appears to have been guilty in connection with the same matter and shall also become liable to the imposition of any penalty under this act to which he would otherwise have been liable.' 3. section 306, cr. p.c., provides (only material portions extracted) : '(1) with a view to obtaining the evidence of any person supposed to have been directly ..... prosecution for any offence in respect of which the tender was made or from the imposition of any penalty under this act. (3) if it appears to the central government that any person to whom immunity has been tendered under this section has not complied with the condition on which the tender was made or is wilfully concealing anything or is giving .....

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Apr 12 1983 (HC)

Hyderabad Bottling Co. Pvt. Ltd. Vs. Union of India and ors.

Court : Andhra Pradesh

Decided on : Apr-12-1983

Reported in : 1987(27)ELT408(AP)

..... rs. 4,52,938.55 alleged to have been collected in excess of what is payable under the central excises and salt act in respect of aerated waters bottled by them. the petition for refund was rejected as beyond limitation. 2. the question whether they are entitled to refund or not when one of the petitions for refund was filed beyond the .....

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