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Judgment Search Results Home > Cases Phrase: medical degrees act 1916 section 2 definitions Year: 1983 Page 8 of about 524 results (0.359 seconds)

Feb 16 1983 (HC)

Premier Insurance Co. Ltd. Vs. Vadeswarapu Siromanamma and ors.

Court : Andhra Pradesh

Decided on : Feb-16-1983

Reported in : [1986]59CompCas445(AP)

..... section 95(2). the liability under the act liability under the act policy pursuant to section 94 and section 95 of the act is circumscribed by the provisions of section 95. in the event of passengers taken on for hire pr reward pursuant to employment, the insurance company ..... was plied and in violation of the permit, the passengers were permitted to travel on payment of hire or reward. on these facts, construing section 95 and also section 96(2) of the motor vehicles act, jeevan reddy j. held that the person have been travelling contrary to the specific condition in the policy and also the permit and in the ..... . the extend coverage in addition to compulsory insurance is cisulised and the liability of the insurance company for extended coverage is hedged in by provisions specified in section 96(2) of the act. the insurance company can be exonerated from the liability in respect of coverage other than statutory insurance in the event of deviation, lapses or infraction postulated in ..... employees mentioned in rule 213. the consideration pertaining to act policy and the statutory liability under section 95 of the act were not considered. this decision securely rested upon the immunity of the insurance company under section 96(2) pertaining to extended coverage but the liability of the company pursuant to act policy under section 95 is glossed over. this conclusion is not in .....

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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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Mar 31 1983 (HC)

Commissioner of Income Tax Vs. Uppala Rameswar Rao and Co.

Court : Andhra Pradesh

Decided on : Mar-31-1983

Reported in : [1991]187ITR653(AP)

..... tax officer treating the said sub-partnership as an association of persons mainly on the ground that the sub-partnership contravened the provisions of section 14 of the abkari act. on appeal, however, the assess succeeded against which the revenue took the matter to the tribunal which confirmed the order of the ..... . as long as the sub-partnership firm exists and is found to be a genuine one. it is entitled to registration under the income-tax act.' 6. hence, without any further discussion on merits in view of the aforesaid decision and for the same reasons, we reject this reference by ..... firm 'b' being made, was rejected by the income-tax officer on the ground that carrying on business without a stipulated licence under the abkari act is illegal and the sub-partnership firm 'b' was ab initio void. appeal therefrom failed but on further appeal to the tribunal it was held ..... the assessment year 1964-65, a partnership firm 'a' was constituted on october 15, 1962, and obtained a license under the a.p. (telangana area) abkari act. subsequently one of the partners 'r' could not raise the necessary funds towards his share; so 'r' and 11 others executed a partnership deed constituting another ..... the facts and in the circumstances of the case, the sub-partnerships are entitled to the benefits of registration under the income-tax act, 1961, for the assessment year 1971-72' 2. a single statement of case has been drawn up in respect of three assessees, though for a common assessment year 1971-72. .....

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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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Nov 03 1983 (HC)

Commissioner of Income-tax, Andhra Pradesh, Hyderabad Vs. Sahney Steel ...

Court : Andhra Pradesh

Decided on : Nov-03-1983

Reported in : [1985]152ITR39(AP)

..... petitioner and it did expect to receive the said benefits and it did receive them. the source as well as the payments were both certain and definite. (ii) we shall now consider whether the said payments were unrelated to the character of the assessee or the business carried on by it. we think ..... to any custom, usage or tradition or obligation and there was consequently no origin for the payments which could amount in its nature to a definite source so as to render each payments income and not merely a casual or annual windfall. it was accordingly held that the said payment do ..... in existence in that year or not.' 38. the contention of the learned standing counsel for the department is that items nos. 2 and 3 comprised in the said amount do definitely fall within s. 41(1) inasmuch as, admittedly, these two items were claimed as deduction in the previous assessment years and ..... the expansion is more a matter of words than of substance. income, their lordships, think, in this act connotes a periodical monetary return 'coming in' with some sort of regularity, or expected regularity, from definite sources. the source is not necessarily one which is expected to be continuously productive, but it must be ..... assessee, the said distinction, if any, becomes merely academic. (ii). the next question is whether the three items comprised in the said refunded amount or any of them fall within the four corners of s. 41(1). section 41(1) of the i.t. act reads as follows : '41. (1) where an allowance or .....

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Jun 30 1983 (HC)

Commissioner of Income-tax, Andhra Pradesh, Hyderabad Vs. Warner Hindu ...

Court : Andhra Pradesh

Decided on : Jun-30-1983

Reported in : [1985]151ITR701(AP)

punnayya, j.1. the commissioner of income-tax filed a petition under s. 256(2) of the i.t. act requesting this court to direct the income-tax appellate tribunal to make a reference to this court questions of nos. 1 to 3, 9 and 10. 2. the learned counsel on both sides submitted before us that questions nos. 1 to 3 are covered ..... box company of india ltd. v. their workmen : (1969)illj785sc , held that the amount paid towards an unapproved gratuity fund can be deducted under s. 37 of the i.t. act, though not under s. 36(1)(v). this is the view which is also taken by the allahabad high court in madho mahesh sugar mills (p.) ltd. v. cit [1973 .....

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Apr 13 1983 (HC)

Commissioner of Income-tax, Andhra Pradesh Vs. Devatha Chandraiah and ...

Court : Andhra Pradesh

Decided on : Apr-13-1983

Reported in : [1985]154ITR893(AP)

..... the sum so paid or refunded. 10. in chowringhee's case : [1973]87itr542(sc) , the appellant, a private compan dealing, in furniture, also acted as an auctioneer. in respect of the sales effected by it as auctioneer, the appellant realised during the relevant period, in addition to the commission, rs. ..... appeal, the supreme court held, affirming the decision of the high court, (i) that, assuming that s. 9b(3) of the orissa sales tax act, 1947, was valid, the fact that the dealer was compelled to deposit the amount of sales tax in the state exchequer, did not prevent the applicability ..... liability has been created in favour of the agriculturist principals, that the amount which has been refunded after due assessment under the a.p. sales tax act by the government was paid earlier by the assessee and the assessee is subjected to that liability which has to be refunded to the agriculturist principals, ..... not able to prove that the sale made by it were not on behalf of the agriculturist principals. however, if it proved that it was acting on behalf of the agriculturist principals, then such goods will be exempted from tax. the assessee, at the point, when it was dealing on behalf ..... their hands and, in any event, liable to be deducted in computing the income. 2. the undisputed facts are : the assessee is a registered firm dealing as commission agent in several agricultural commodities and it was acting as the commission agent on behalf of the agriculturists, that is to say, the agriculturists .....

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Apr 22 1983 (HC)

Commissioner of Income-tax, Andhra Pradesh Vs. Pabbati Shankaraiah and ...

Court : Andhra Pradesh

Decided on : Apr-22-1983

Reported in : (1984)38CTR(AP)37; [1984]145ITR702(AP)

..... were agricultural lands it was further held (head note) : 'the words 'body of individuals' in occurring in the income-tax act in the definition of the word 'person' in section 2(31) means a conglomeration of individuals who carry on some activity with the object of earning income. the body of individuals must be ..... carrying on an activity with a view to earn income because it is only with such a body of individuals that the income-tax act ..... statutory provision and also the materials contained in the memorandum of partition and the agreement to share may be noticed. 12. section 2(3) of the i.t. act, 1961, reads as under : ''person' includes - (i) an individual, (ii) a hindu undivided family, (iii) a company, (iv) a firm, (v) an association of persons or ..... as framed by the appellate tribunal and was really implicit therein; (per shah, j.) as the question whether the fourth proviso to section 10(2)(vii) of the act was applicable to the amount sought to be assessed as the company's income was a question arising out of the order of the ..... individuals without a common tie or common aim cannot be taken to be a body of individuals falling within s. 2(31) of the i.t. act, 1961.... section 47(2) of the i.t. act, 1961, appears to give a clue to the interpretation of the body of individuals when it contemplates that the .....

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Apr 13 1983 (HC)

Commissioner of Income-tax, Andhra Pradesh Vs. Andhra Pradesh State Ro ...

Court : Andhra Pradesh

Decided on : Apr-13-1983

Reported in : [1984]148ITR184(AP)

..... the circumstances of the case, the interest on the sum of rs. 14,86,360 paid on september 20, 1969, is payable under section 214 of the income-tax act, 1961 ?' 2. the following facts are stated by the tribunal in the statement of cases : the assessee is the andhra pradesh state road transport corporation, ..... is not advance tax. (3) that the assessee at any rate is liable to pay the advance tax as per the provisions of the act (sections 207 to 209) and it has complied with the same in paying the advance tax.' 14. on the other hand, the revenue contended before the tribunal ..... should have been demanded. in our opinion, the letter of the ito, dated october 17, 1969, satisfied the above requirement. 29. a reading of s. 211(2) of the act would make it clear that under that provision, advance tax is payable in three instalments on, (a) 15th september, (b) 15th december, and (c) 15th ..... and making a further demand of rs. 39,360 towards balance of advance tax. a reading of s. 210 (1) and (2) would show that unless the following conditions are satisfied, the said section cannot be said to be attracted : (a) the assessee must have been previously assessee by way of a 'regular' assessment; ( ..... act, 1922, the income-tax officer may, on or after the 1st day of april, in the financial year, by order in writing, require him to pay to the credit of the central government advance tax determined in accordance with the provisions of sections 207, 208 and 209. (2) the notice of demand issued under section .....

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Sep 06 1983 (HC)

Commissioner of Income-tax, Andhra Pradesh, Hyderabad Vs. West Godavar ...

Court : Andhra Pradesh

Decided on : Sep-06-1983

Reported in : (1984)40CTR(AP)96; [1984]150ITR394(AP)

..... and donations received from the members of the association for the construction of the buildings are eligible to income-tax under section 28(iii) of the income-tax act, 1961, or under section 56 of the act 2. whether, on the facts and in the circumstances of the case, the assessee can claim immunity from the levy of ..... per quintal collected from the members of the association was remuneration received for performing services to the members within the meaning of s. 28(iii) of the act and was, therefore, assessable to tax as profits from business. it was also contended that the doctrine of mutuality had no applications to the facts of ..... s. 56 of the act. having regard to the opinion expressed on question no. 2 that the doctrine of mutuality applies, we hold that s. 56 of the act has no application. the only aspect to be considered is whether s. 28(iii) of the act is attracted. 12. section 28(iii) of the i.t. act is as follows : ..... amareswari, j. 1. this case came up on a reference under s. 256(1) of the i.t. act, 1961. 2. the west godavari district rice millers association, tadepalligudem, is the assessee. it is an association of rice millers. for the period september 1, ..... income-tax under the doctrine of mutuality ?' 5. we wish that the question had been framed the other way. anyhow we will deal with them in that order. we will first take up question no. 2 .....

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