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Judgment Search Results Home > Cases Phrase: patents Court: kolkata Year: 1986 Page 3 of about 34 results (0.009 seconds)

May 02 1986 (TRI)

Karam Chand Thapar and Bros. Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Kolkata

Decided on : May-02-1986

Reported in : (1986)18ITD236(Kol.)

..... away by the fact that the assessee was a dealer in shares in respect of certain transaction whereas the purchase of the shares of thapar steinmuller & boiler co. ltd. was patently for the purpose of investment. we have gone through the orders of the tribunal for the earlier years as placed before us. in those orders discussion was made about the .....

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Oct 30 1986 (TRI)

income-tax Officer Vs. General Electric Co. of India Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Decided on : Oct-30-1986

Reported in : (1987)20ITD12(Kol.)

..... .s. balaram, ito v. volkart bros. [1971] 82 itr 50 has laid down the well known rule of law that a mistake apparent on the record must be obvious and patent and not something which can be established by a long-drawn process of reasoning on points on which there may be conceivably two opinions. in my considered view, the order .....

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Dec 22 1986 (HC)

Rama Shankar Singh and ors. Vs. Silver Screen Corporation (P) Ltd.

Court : Kolkata

Decided on : Dec-22-1986

Reported in : AIR1988Cal46

..... be evident from the fact that they were badly in need of money to construct a cinema hall and also from the various terms of the partnership deed which are patently oppressive and are unconscionable.21. when the partnership agreement was being executed the defendants did not invest any money whatsoever and in fact except handing over a sum of rs .....

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May 21 1986 (HC)

Dena Bank Vs. Bertram Scott (India) Ltd. (In Liqn.)

Court : Kolkata

Decided on : May-21-1986

Reported in : AIR1987Cal134,[1989]65CompCas70(Cal)

..... that it determines any right in the facts and circumstances of this case and, accordingly, it is not also a 'judgment' within the meaning of clause 15 of the letters patent.8. though we have held that the appeal is not maintainable, on the merits also we shall give our views. in our opinion, the question of section 152 of the .....

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Oct 01 1986 (HC)

Konnagar Samabaya Bank Ltd. Vs. Nilmoni Banerjee and ors.

Court : Kolkata

Decided on : Oct-01-1986

Reported in : [1988]63CompCas787(Cal),91CWN1112

..... ousted by the provisions of the west bengal co-operative societies act. determination of the said point of want of jurisdiction could involve investigation of facts. in case there is patent lack of jurisdiction on the part of the learned assistant district judge to pass any decree upon the award in terms of section 17 of the arbitration act, this court .....

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May 23 1986 (HC)

Peerless General Finance and Investment Co. Ltd. and anr. Vs. Union of ...

Court : Kolkata

Decided on : May-23-1986

Reported in : [1987]61CompCas628(Cal),91CWN596

..... a learned single judge of this court by an order dated march 14, 1986. feeling aggrieved, the appellants have preferred the present two appeals under clause 15 of the letters patent. though extensively argued, the point involved is a short one and such a point is common to both the appeals. the point is as to whether the business carried on .....

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Jan 28 1986 (HC)

Commissioner of Income-tax Vs. Hiralal Shankarlal

Court : Kolkata

Decided on : Jan-28-1986

Reported in : [1987]165ITR124(Cal)

..... was due to gross or wilful neglect on his part. 29. it was further observed by the full bench (at page 671) :'to conclude, it must be held that the patent intent of the legislature in amending section 271(1)(c) and in inserting the explanation thereto by the finance act of 1964 was to bring about a change in the .....

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Mar 05 1986 (HC)

Commissioner of Income-tax Vs. Premchand Jute Mills Ltd.

Court : Kolkata

Decided on : Mar-05-1986

Reported in : [1987]164ITR288(Cal)

..... exploit its jute mill as a commercial asset and that its income from letting out the jute mill should be assessed as income from other sources, the tribunal was in patent error in allowing the set off of urtabsorbed depreciation of the earlier years against such rental income. such depreciation could be carried over and set off only against further business .....

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Jan 24 1986 (HC)

Okayti Tea Co. Ltd. Vs. Income-tax Officer and anr.

Court : Kolkata

Decided on : Jan-24-1986

Reported in : [1986]160ITR487(Cal)

..... on record and in the face of the orders, this court should interfere under article 226 of the constitution, it was not open to the revenue authorities to give a patently erroneous construction to the sections of the statute and import words which were not there in the section. in support of his contentions, learned advocate cited the following decisions : (a .....

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Feb 18 1986 (HC)

Commissioner of Income-tax Vs. Alfred Herbert (India) Pvt. Ltd.

Court : Kolkata

Decided on : Feb-18-1986

Reported in : (1986)52CTR(Cal)321,[1986]159ITR583(Cal)

..... which the income or the capital gains were liable to be taxed. 23. on the authority of the above decisions, learned advocate for the revenue, submitted that the tribunal has patently erred in setting aside the assessments in the hands of the assessee. 24. learned advocate for the assessee contended on the other hand that law was well settled that in .....

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