Court : Guwahati
Decided on : Jul-02-1988
..... 10,000/- had been spent as medical expenses including transportation. in this regard sri bhattacharjee, learned counsel for the respondent relied on bharat premjibhai v. municipal corporation, ahmedabad : air1978guj196 , wherein it was held that maintenance of account in relation to expenditure incurred on medical treatment is not necessary and also that ..... lachhman singh v. gurmit kaur air 1978 p & h 50 (fb), a large number of cases were discussed. in that case the high court of punjab and haryana approvingly quoted the principles enunciated by viscount simon,j. in nance v. british columbia electric rly. co. ltd., 1951 ac 601. these are ..... by lower courts, if they have been taken all relevant facts into cons deration. that was a case of assessing damages under the fatal accidents act, 1855. we think the tribunal should have awarded some amount to the widow on account of loss of comforts of the conjugal life and ..... fund are not to be deducted from the amount of compensation which the claimants are found to be entitled under section 110-b of the m.v. act and this court's earlier decision in hira devi v. smt. bhaba kanti das air 1977 gau. 31 was overruled. however, the claimants (respondents ..... of his proposition has submitted a plethora of decisions which will be referred to at appropriate places.10. section 110-b of the motor vehicles act does not lay down any principle for determination of compensation. it simply lays stress on the amount of compensation which appears to the tribunal to .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Hyderabad
Decided on : Nov-30-1988
Reported in : (1989)29ITD302(Hyd.)
..... faced by a litigant, while it may be permissible to treat an appeal as cross-objection, as has been held by the high courts of punjab and haryana and rajasthan while interpreting the provisions of civil procedure code, we are of the considered view that in the peculiar facts and circumstances of this ..... the supreme court held that the powers of the appellate tribunal in dealing with appeals are expressed in section 33(4) of the income-tax act (1922 act) in the widest possible terms. wordings of the statute restrict the jurisdiction of the tribunal to the subject-matter of the appeal. it is ..... that the appellant filed an appeal before this tribunal ; that while dealing with the plea for condonation of delay under section 5 of the limitation act the law empowers this tribunal only to deal with the issue of condonation. that it was not legally permissible for this tribunal to accord a ..... & kashmir, which having been denied, their lordships of the supreme court held that the expression 'sufficient cause' in section 5 of the limitation act is adequately elastic to enable the courts to apply the law in a meaningful manner which subserves the ends of justice. the next court has enunciated ..... kothari v. cit  35 taxman 223 which is more direct on the controversy. we quote from the head-notes : section 250 of the income-tax act, 1961 - appellate assistant commissioner/commissioner (appeals) - powers of - whether in a case where aac decides appeal, on merit, in assessee's favour without .....Tag this Judgment!
Court : Madhya Pradesh
Decided on : Feb-23-1988
Reported in : I(1990)ACC520
..... as has been held in the supreme court decisions reported in : air1986sc1191 , : 3scr1095 jagbir singh v. general manager, punjab roadways 1987(1) tac.157 : 1987 a.c.j. 373 municipal corporation of delhi v. narvi bai) 1987 a.c.j. 307 prem chand jain v. dev karan and ors. 1986 ..... in respect of third parties, even though extra-premium is charged for passengers, the liability would be restricted as mentioned in section 95 of the said act. .the very words 'such amount and 'requirement* itself contemplate that it is a mandatory requirement under the terms of the present policy. that apart ..... by accepting extra-premium for passengers has thus agreed and contracted to satisfy' such amount as is necessary to meet the requirements of the motor vehicle act, 1939'. we are therefore, unable to agree with the view taken by the rajasthan high court that two interpretations of that clause are -possible, ..... which the accident referred to in that case, occurred.26. it may be noted at this stage that under section 95 of the motor vehicles act, the statutory insurance policy docs not necessarily require the insurer to insure the vehicle in respect of passengers. therefore, the present policy exhibit-a/ ..... s liability under section 111(i) -in respect of any one accident : such amount as is necessary to meet the requirements of the motor vehicle act, 1939 the same cannot exceed those statutory limits. the learned counsel invited our attention to the heading in the insurance policy 'section ii liability to .....Tag this Judgment!
Court : Madhya Pradesh
Decided on : Feb-23-1988
Reported in : 2(1988)ACC237; 1988MPLJ526
..... application as has been held in the supreme court decisions reported in : air1986sc1191 , : 3scr1095 jagbir singh v. general manager, punjab roadways) 1987 (2) tac 157, 1987 acj 373 (municipal corporation of delhi v. marvi bai) 1987 acj 307, (prem chand jain v. dev karan and ors.) 1986 jlj 797, ( ..... respect of third parties, even though extra-premium is charged for passengers, the liability would be restricted as mentioned in section 95 of the said act. the very words 'such amount' and 'requirement' itself contemplate that it is a mandatory requirement under the terms of the present policy. that ..... by accepting extrapremium for passengers has thus agreed and contracted to satisfy 'such amount as is necessary to meet the requirements of the motor vehicles act, 1939'. we are, therefore, unable to agree with the view taken by the rajasthan high court that two interpretations of that clause are possible ..... the accident, referred to in that case, occured.26. it may be noted at this stage that under section 95 of the motor vehicles act, the statutory insurance policy does not necessarily require the insurer to insure the vehicle in respect of passengers. therefore, the present policy exhibit-a ..... under section ii-1(i) in respect of any one accident; such amount as is necessary to meet the requirements of the motor vehicles act, 1939', the same cannot exceed those statutory limits. the learned counsel invited our attention to the heading in the insurance policy 'section ii liability .....Tag this Judgment!
Court : Kolkata
Decided on : Aug-22-1988
Reported in : AIR1989Cal237,(1989)2CALLT31(HC)
..... on record, this court finds that withregard to the executive power it has been considered in details in a case reported in : 2scr225 (ram jawaya kapur v.state of punjab). in that case hon'ble chief justice mukherea was pleased to find thatthe executive function comprised both the determination of the policy as well as carryingit into execution. this evidently ..... in : air1985sc1147 . lastly he has drawn the attention of this court to the decision reported in air 1986 sc 18 (sic) as to the test of the reasonableness of the act complained of.6. mr. somnath chatterjee, learned counsel appearing on behalf of the respondents nos. 3 and 4 has submitted by producing a copy of the memorandum of settlement that ..... and 4 being the government of west bengal and itssecretary, home department, are taking steps contrary to and inconsistent with the spirit of the constitution of india and/or the acts caused to have been done by the said respondents which would result in spreading communal ill-feeling and the word specially used in the proposed agreement, being 'gorkha' should be ..... issuing a writ of mandamus calling upon the respondents and each one of them and their agents to show cause as to why the respondents should not be directed to act in accordance with law and also a writ of certiorari calling upon respondents to certify and to transmit all the records and/or proceedings and papers relating to the proposed .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Mar-30-1988
Reported in : (1989)28ITD466(Delhi)
..... of the colony and is at a lower level (distance of 15 plots). (v) it is close to the piece of land belonging to delhi municipal corpn. wherein debris is being dumped and further beyond are dda flats. (vi) its front is comparatively larger as compared to its rear side and thus ..... of the acquisition proceedings. no doubt in the case of sutlej chit fund & financiers (p.) ltd. (supra) it was held by the hon'ble punjab & haryana high court that the presumptions contained in section 269c(2) were available during the proceedings prior to the publication of the notice initiating the proceedings for ..... instrument of transfer with the object of-- (a) facilitating the reduction or evasion of the liability of the transferor to pay tax under the income-tax act, 1961 in respect of any income arising from the transfer ; or (b) facilitating the concealment of any income or any moneys or other assets ..... the competent authority arises only if facts which confer jurisdiction on him to initiate proceedings can be shown to exist. the competent authority would be acting without jurisdiction if the reason for his belief that the conditions are satisfied does not exist or there is no material relevant to the belief ..... the transfer with the object of:-- (i) facilitating the reduction or evasion of the liability of the transferor to pay tax under the income-tax act, 1961 in respect of the income arising out of the transfer. (ii) facilitating the concealment of the income or assets which have not been as .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Mar-25-1988
Reported in : (1988)25ITD193(Delhi)
..... -3-1983, the iac is directed to verify the figures furnished by the assessee and allow admissible relief in accordance with the calcutta, madras, punjab and allahabad high courts. the iac will have to revise the allowances and restrict them to the amount actually allowed by him in case the ..... their order as follows : the reference to the income-tax authorities in the above decision has been made because it were they who had acted against the above principle. but the said principle is equally valid for the appellate authorities including the tribunal, for it is a wholesome principle of ..... the case of jeewanlal (1929) ltd. (supra) no doubt, it was held that the cash assistance received by the exporters was inextricably connected with the act of exportation and that it was incidental to and supplemental to the trading receipts. however, the following factors need to be noticed in regard thereto : (iii ..... for export business' and 'profits derived by'. he also explained that what was a trading receipt was not defined anywhere and that the income-tax act did not use that expression. next, he submitted that profits and gains of business had to arise from a business transaction, i.e., of ..... that the learned cit (appeals) erred, in not allowing the full amount claimed by the appellant for deduction under section 35b of the income-tax act, 1961 particularly with regard to expenditure incurred as interest paid on post-shipment export credit loan ; loss incurred owing to the fluctuation in the rate .....Tag this Judgment!