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Judgment Search Results Home > Cases Phrase: trade marks Court: andhra pradesh Year: 1970 Page 1 of about 44 results (0.058 seconds)

Jul 08 1970 (HC)

Chand Begum Vs. Hyderabaig

Court : Andhra Pradesh

Decided on : Jul-08-1970

Reported in : 1972CriLJ1270

orderchinnappa reddy, j.1. this is a reference by the learned sessions judge of nizamabad under section 438. criminal p.c. chand begum, wife of hyder baig filed a petition under section 488. criminal p.c. against her husband claiming maintenance at the rate of rs. 100/- per month. she alleged that her husband was always illtreating her. that she was compelled to file a petition for maintenance on an earlier occasion also and that her husband induced her to come back to him promising to treat her well but that he started illtreating her again. about three years prior to the filing of the petition he took her to the house of her parents and left her there and did not care about her afterwards. he went to the length of foisting false case of theft against her father and brothers. she also mentioned that the husband had married again. the husband admitted the second marriage. in the counter filed by the husband, while denying the allegations made by the wife he stated that his wife left his house of her own accord and that he was prepared to receive her back if she was willing to go and live with him. when the wife was examined as p. w, 1 she mentioned in her chief-examination that her husband had married again, she was asked in cross-examination whether she was willing to go back to her husband. she said 'i am ready to go provided the respondent keeps me in a separate house and maintains me.' the husband who gave evidence as r. w. 1 admitted that he had married a second wife. he .....

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Jul 07 1970 (HC)

Gogireddy Sambireddy Vs. Gogireddy Jayamma and anr.

Court : Andhra Pradesh

Decided on : Jul-07-1970

Reported in : AIR1972AP156

..... on 'marriage and stridhana' to remark 'the difference between the customary law of marriage and the general hindu law on the subject is no-where so considerable or so strongly marked as in southern india.' thus it is clear that the body of personal law known as hindu law was neither the personal law of all hindus, nor was it the .....

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Feb 11 1970 (HC)

Parimi Venkatasubba Rao Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Decided on : Feb-11-1970

Reported in : [1972]85ITR145(AP)

chinnappa reddy, j. 1. the assessee won a prize of rs. 3,40,000 in the derby sweep in 1947. the principal question in the reference is whether the income-tax authorities were right in holding that, out of this amount, a sum of rs. 1,00,000 was available to the assessee for investment in his money-lending business during the assessment years 1956-57, 1957-58 and 1958-59. according to the assessee a sum of rs. 80,000 alone was available to him for investment in the money-lending business at the commencement of the assessment year 1956-57 and in the next two years it dwindled to rs. 44,000 and rs. 30,000 only. the income-tax officer was not satisfied with the correctness of the accounts produced by the assessee. he observed :'it is to be seen that the assessee has not been maintaining the accounts properly showing the opening cash balance and the receipts and the expenditure from day-to-day. the cash book is not balanced to cash and as a matter of fact all the receipts are not noted therein. it shows almost nil cash balance on several days of the year and also negative cash balance. this clearly shows that the cash, if any, with the assessee is kept secretly. for instance there is a deposit of rs. 2,000 in andhra bank on march 7, 1966. the assessee pleads that this was out of the sum of rs. 4,728-13-1 realised on february 19, 1955. but, it is to be seen that from february 19, 1955, to march 7, 1956, the expenditure was as much as rs. 6,503 and the assessee had no balance with .....

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Mar 05 1970 (HC)

Kishanlal Haricharan Vs. Income-tax Officer, A-ward

Court : Andhra Pradesh

Decided on : Mar-05-1970

Reported in : [1971]82ITR660(AP)

chinnappa reddy, j.1. for the assessment year 1962-63 ending with the diwali of 1961, the petitioner failed to submit a return of income before june 30, 1962, as he was bound to do under section 139(1) of the income-tax act, 1961. on february 16, 1963, the income-tax officer issued a notice to the petitioner under section 139(2) calling upon him to submit a return before march 18, 1963. even then no return was fifed. later, in august, 1966, the income-tax officer issued a notice under section 142(1) of the act directing the petitioner to produce his accounts on september 5 1966. the clerk of the petitioner appeared before the income-tax officer on december 9, 1966, and prayed for time. the income-tax officer refused to grant time and after waiting till the end of the day, he proceeded to make an assessment under section 144 of the act to the best of his judgment. in addition to the tax, the income-tax officer also directed the petitioner to pay penal interest of rs. 11,991-19. he purported to levy penal interest under the third clause of proviso to section 139(1)(b) of the act. the petitioner preferred an appeal to the appellate assistant commissioner against the order of assessment. the appellate assistant commissioner granted some slight relief to the petitioner regarding the quantum of tax and dismissed the appeal. as the petitioner was advised that there were no grounds for preferring an appeal to the income-tax appellate tribunal, he did not prefer an appeal questioning .....

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Dec 14 1970 (HC)

Gorivelli Appanna Vs. Gorivelli Setthamma

Court : Andhra Pradesh

Decided on : Dec-14-1970

Reported in : AIR1972AP62

chinnappa reddi, j.1. this civil revision petition has been referred to a division bench by our brother ramachandra rao, j. as he was of the view that it raised an important question.2. pending decision of a suit filed by the respondent for maintenance, past and future, against her husband, she filed an application, purporting to be under section 151, civil p. c. and s. 18 of the hindu adoptions and maintenance act, for a direction to her husband that he should pay her a sum of rs. 150/- per month towards interim maintenance. the husband opposed the application as not maintainable as he was contesting her very right to maintenance in the suit. he also submitted that he has already obtained a decree for restitution of conjugal rights against his wife and no award of maintenance could, therefore, be made against him. the learned subordinate judge overruled the objection regarding the maintainability of the petition and awarded interim maintenance at the rate of rs. 30/- per months. aggrieved by this order the husband has preferred this civil revision petition.3. sri n. v. ranganadham, learned counsel for the petitioner, contended that the lower court had no jurisdiction to grant interim maintenance in a case in which the very right to maintenance was in contest. he submitted that neither section 151, civil p. c. nor section 18 of the hindu adoptions and maintenance act, 1956 authorised the award of interim maintenance. the learned counsel for the respondent, on the other hand, .....

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Feb 09 1970 (HC)

Vegesina Venkata Narasaiah Vs. Chintalapati Peddi Raju

Court : Andhra Pradesh

Decided on : Feb-09-1970

Reported in : AIR1971AP134

vaidya, j.1. the question that arises for consideration in this appeal is regarding the custody of a minor girl ages about two years at the time of filing of the application. the appellant before us is the mother's mother of the minor and the respondent her father. the respondent was married to the minor's mother in the year 1960. the appellant made a gift of her property to her daughter the minor's mother. the minor was born on 20th july, 1961 and her mother died on 20th may, 1962 in suspicious circimstancaces according to the appellant. on 4th june, 1962 by the mediation of some elders of the village. the respondent executed two deeds of settlement one in regard to half share of the property which he inherited from his wife after her death and the other in respect of 5 acres of land owned by him. by these two deeds, he made a gift of the half share inherited from his wife and 5 acres of his own land to the minor.in the deed of settlement regarding 5 acres of his land, the respondent agreed to manage the same and give 5 bags of add each year to the appellant so that the minor girl may be looked after and maintain. the respondent was married again in the month of may, 1962. on 5th august, 1964 he filed an application under the child marriage restraint act against the appellant, her sons and others for an injunction restraining them from marrying the minor. in that he alleged that the respondents to the petition were contemplating the marriage of the minor when she was only .....

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Dec 29 1970 (HC)

M. Sulochanamma and ors. Vs. Commissioner of Wealth-tax

Court : Andhra Pradesh

Decided on : Dec-29-1970

Reported in : [1972]85ITR201(AP)

kondaiah, j.1. the following four questions have been referred under section 27(1) of the wealth-tax act, 1957, at the instance of the assessees by the income-tax appellate tribunal, hyderabad bench, for the opinion of this court :'(1) whether, on the facts and in the circumstances of the case, the leasehold right of the assessees in respect of the lands in question with the right to win mica therefrom constitutes an asset within the meaning of the wealth-tax act? (2) whether, on the facts and in the circumstances of the case, the assessees are entitled to exemption from wealth-tax under section 2(e)(v) of the act in respect of the leasehold interest in the sitarama mica mine? (3) whether, on the facts and in the circumstances of the case, the valuation upheld by the tribunal in respect of siddeswara, rajyalakshmi and satyanarayana mines are reasonable and proper, while those assets were assessed at a different value in the estate duty proceedings of the applicant's mother? (4) whether, on the facts and in the circumstances of the case, the value of the rice mill at kota and of the house property in madras gifted by the applicant to her minor sons is liable to inclusion in the net wealth of the applicant?'2. in order to appreciate the scope of the reference, it is necessary to refer to the material facts which gave rise to the aforesaid questions : m. sulochanamma, a. jayalakshmamma and a. sudarsanamma, the assessees, are three sisters who inherited the rights to exploit and .....

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Nov 24 1970 (HC)

Nookavarapu Kanakadurga Devi Vs. the Kakatiya Medical College and ors.

Court : Andhra Pradesh

Decided on : Nov-24-1970

Reported in : AIR1972AP83

..... , to appear at the entrance examination and examined the question of domicile only after the candidates could be include in the provisional list of selected candidates in accordance with the marks obtained by them at the entrance examination. instead of examining he domicile qualification of all the applicants, the selection committee adopted this method so as to lessen the number of ..... , by cl. (b) of paragraph 8, the principal is enjoined upon, before admission of a candidate to the college, to verify the correctness of the nativity certificate and of the marks statement produced by the candidate. it is argued that the scheme of admission as disclosed in the prospectus shows that the question of domicile of the candidate has to be ..... basis of merit as mentioned in the said sub-paragraph by cl. (b), a merit list for men and women candidates has to be prepared separately according to the aggregate marks obtained by the candidates in the optional science subjects in the pre-university or h. s. c. (multipurpose) examination. by cl. (e) of this sub-paragraph, the committee, if it .....

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Jan 02 1970 (HC)

J. Devaraja Rao and ors. Vs. Income-tax Officer, Anantapur and anr.

Court : Andhra Pradesh

Decided on : Jan-02-1970

Reported in : AIR1970AP426

..... category and we ought to say that the pious obligation extends to them. it may well be that in the time of gautama it was thought that to engage in trade was degrading at any rate in the case of higher castes, but no one could pretend that the view would be entertained today.'11. mr. ananta babu contended on behalf ..... liable to pay the tax due in respect of the profits of that trade, or debts incurred by the father for the purpose of the payment of those taxes. in interpreting these 'smritis' which were rendered thousands of years ago it is not safe ..... legally due by the father to the state. it has been repeatedly held that the son is liable to pay the debts of the father incurred during the course of trade which he had lawfully carried on. it does of stand to reason that while the son is liable to pay the debts of the father so incurred, he is not .....

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Dec 08 1970 (HC)

Commissioner of Income-tax Vs. Smt. Allareddy Sudarsanamma and ors.

Court : Andhra Pradesh

Decided on : Dec-08-1970

Reported in : [1972]83ITR759(AP)

..... sense which no commercial man would misunderstand. but, when once an individual or a company has in that proper sense ascertained what are the profits of his business or his trade, the destination of those profits, or the charge which has been made on those profits by previous agreement or otherwise, is perfectly immaterial,, the tax is payable upon the profits ..... all the incidence of a legal and binding transaction of sale ana the profits earned out of such transaction was liable to tax as an adventure in the nature of trade. the supreme court in chittoor motor transport co, (p.) ltd. v. income-tax officer, chittoor, : [1966]59itr238(sc) held that the transfer of buses including those in respect of which ..... the business position of the partners which resulted in no profit. the supreme court in sir kikabhai premchand v. commissioner of income-tax, : [1953]24itr506(sc) wherein the stock-in-trade of a dealer in silver and shares was valued at cost price both in the beginning and at the end of the year and the stock was withdrawn and settled ..... be not of a business nature resulting in income liable to be taxed. the assessee had not really made any profit on the date when he transferred the stock-in-trade at the cost price to the trusts. though the market price on the date of the settlement of the stocks in favour of the trusts was higher than the cost .....

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