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Showing 41 to 60 of 86 Records

• 1970 (11) TMI 73 - SUPREME COURT
  

  Whether the assessee is entitled, upon the facts found by the Board of Revenue with regard to these categories of sales, to exemption from liability under the Bihar Sales Tax Act because of the provision of article 286(1)(a) of the Constitution as it stood at the relevant date read with the explanation to that article?

  With regard to the sales which took place in the period from 7th September, 1955, to 31st March, 1956, whether the assessee is entitled, upon the facts found by the Board of Revenue with regard to these categories of sales, to exemption from liability under the Bihar Sales Tax Act on the ground that the sales took place in the course of inter-State trade or commerce under article 286(2) of the Constitution as it stood at the the relevant period?

  Held that:- Appeal dismissed. As under the terms of the contracts of sale, the purchasers were required to remove the goods from the State of Bihar to other States. Hence the sales with which we are concerned in this case must be held to be sales in the course of inter-State trade or commerce.

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• 1970 (11) TMI 72 - SUPREME COURT
  

  Whether the goods are sold or not is not incidental or ancillary to the power to levy sales tax?

  Held that:- Appeal dismissed. In the present case, however, the power to confiscate the goods and to levy penalty in lieu of confiscation, when in respect of the goods found in a vehicle the driver of the vehicle is not carrying with him the documents specified therein is not a provision which is ancillary or incidental to the power to tax sale of goods.

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• 1970 (11) TMI 57 - IN THE CHANCERY DIVISION
  

  Winding up – Declaration of solvency

  
  
  ... ...
  ... ... ..... 1879 11 Ch. D. 140. In the circumstances, however, I do not think I need pursue these submissions, beyond saying that the argument that I have indicated seems to me to have considerable force. As regards the former director, for whom Mr. Lightman appeared, Mr. de Courcy accepted that the success of the former liquidator also involved the success of the former director the first head of claim against the former director is A declaration that the declarations of solvency made by her were in error and of no effect. Mr. de Courcy accepts that whatever may happen in any other proceedings, he cannot sensibly proceed in this action against the former director on the two remaining heads of claim against her, and he therefore accepts that, given my decision on the former liquidator s motion, the former director s motion should succeed on the same grounds. Accordingly the former director s motion also succeeds, with costs. Solicitors Herbert Smith and Co. Ashurst, Morris, Crisp and Co.

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• 1970 (11) TMI 56 - HIGH COURT OF MADRAS
  

  Charges – Registration of

  
  
  ... ...
  ... ... ..... a temporary nature, it would undoubtedly be an improvement so as to make it a part of the hypotheca. The intention of the parties in making such a clear and unambiguous stipulation was on account of the fact that at the time of the execution of the mortgage there was only an unfinished superstructure and the parties could not have comprehended what additions and improvements were going to be made to the incomplete superstructure, for the completion of which a sum of Rs. 3,50,000 was borrowed. As I have already pointed out, the nature of the constructions which the official liquidator wants to be excluded from the hypotheca cannot be said to be temporary, but are definitely additions, improvements and accessions falling squarely within the terms of the mortgage deed. These items cannot, therefore, be excluded from the hypotheca to be sold for the purpose of realising the mortgage amount. In the result, the application fails and is dismissed. There will be no order as to costs.

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• 1970 (11) TMI 42 - HIGH COURT OF JUDICATURE ANDERA PRADESH HYDRABAD
  

  Manufacturer

  
  
  ... ...
  ... ... ..... definition of manufacture in the Section is to be following effect. 2(f) manufacture includes any process incidental or ancillary to the completion of a manufactured product and the word manufacture shall be construed accordingly and shall include not only a person who employs hired labour in production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account. The definition is comprehensive enough to include the petitioner within its ambit. It cannot be denied that the petitioner was engaged in the production of M.F. rounds and as such cannot accept the liability sought to be imposed on him. We are not concerned here with the contractual relation between the petitioner and the 5th respondent nor it is necessary to express any opinion on that aspect. 11. In the view we have taken the petitioner is not entitled to the relief asked for. The writ petition is accordingly dismissed with costs. Advocate s fee Rs. 100.

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• 1970 (11) TMI 41 - HIGH COURT OF KERALA AT ERNAKULAM
  

  Penalty and confiscation

  
  
  ... ...
  ... ... ..... h material can reasonably give rise to an inference that there has been substitution. The provisions in the Central Excise Rules enabling penalty being imposed and confiscation being ordered are in the nature of penal provisions and the authorities exercising those powers enabling them to impose the penalties must have uncontrovertible material before them to show that the ingredients of those rules are made out. I also think that the burden of establishing these ingredients is on the department and that no assumption can be made. Similar cases have come up before this Court and the same view has been taken. I may refer to an order of reference to a Division Bench in C.P. Nos. 2566, 2577, 2813 and 2891 of 1962 as well as the decision of the Division Bench in those cases. 4. In the light of the above, I set aside Exts. P9 and P12 orders and allow this petition. The fine of Rs. 50/- paid by the petitioner will be refunded to the petitioner. I make no direction regarding costs.

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• 1970 (11) TMI 40 - KERALA HIGH COURT
  

  This relates to the question of imposition of penalty arising from the assessment that has been made for the year 1958-59 on the deceased assessee - applicability of Explanation to section 271(1)(c) to the assessment year 1958-59 - In case of penalty for concealment, the provision at the time the concealment took place must be applied

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• 1970 (11) TMI 39 - MADHYA PRADESH HIGH COURT
  

  " Whether, on the facts and in the circumstances of the case, the assessee-firm was an illegal firm not entitled to registration? "

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• 1970 (11) TMI 38 - PUNJAB AND HARYANA HIGH COURT
  

  Whether Tribunal was right in law in entertaining the new contention raised on behalf of the assessee that past intangible additions made in the assessee's case explained the discrepancy in the capital figure - Whether Tribunal was right in law in holding that past intangible additions made in the case of an assessee should be taken into account in considering the unexplained investment made by it - When additions have been made in earlier assessment years towards income from undisclosed sources, the assessee can take advantage of the past intangible additions to explain the source of the alleged undisclosed income – therefore both questions are answered in affirmitive

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• 1970 (11) TMI 37 - PUNJAB AND HARYANA HIGH COURT
  

  Whether Tribunal was right in law in holding that section 24(1) of the Income-tax Act, 1922, did not apply to the assessee's case and that the assessee-family was entitled to set off its share of loss in the unregistered firm against its other business income under section 10 – question is answered in the affirmative, that is, in favour of the assessee and against the department

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• 1970 (11) TMI 36 - PUNJAB AND HARYANA HIGH COURT
  

  Whether, on the facts and in the circumstances of the case, it was necessary that the factory should have been used by the assessee during the previous year for the surplus of Rs. 10,16,443 being assessed under section 10(2)(vii) -In fact, this is the consistent view that the Supreme Court has taken right from Liquidators of Pursa Ltd. v. Commissioner of Income-tax, and we see no reason to take a different view of the matter. In our opinion, thisquestion stands completely concluded by the aforesaid decision in favor of assessee.

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• 1970 (11) TMI 35 - ANDHRA PRADESH HIGH COURT
  

  Expenditure Tax Act, 1957 – amount incurred by chairman of a political party has been claimed as exempt as these are donations within meaning of section 5(j) – claim is accepted – further expenditure in connection with the purpose of the political party and payments to office bearers and members can be claimed for exemption u/s 5(a), as they were incurred wholly and exclusively for the purpose of occupation

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• 1970 (11) TMI 34 - ANDHRA PRADESH HIGH COURT
  

  Recovery of money due under a simple mortgage bond – mortgagors fell into arrears of income-tax and hence house was sold in public auction at a revenue sale held in pursuance of a letter of request issued by the income-tax authorities under the provisions of the Madras Revenue Recovery Act - whether the mortgagee is entitled to recover the amount due under the mortgage - whether the purchaser at revenue sale gifts the property free from all encumbrances

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• 1970 (11) TMI 33 - ANDHRA PRADESH HIGH COURT
  

  Whether Appellate Assistant Commissioner was right in sustaining the addition, even though he came to the conclusion that there had been no inflation in the purchase price, indulged in by the assessee – power of AAC u/s 31 are not confined to the subject-matter of the appeal but extends to the subject-matter of the assessment – therefore, addition made by ITO on certain grounds, can be sustained by AAC on a different ground

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• 1970 (11) TMI 32 - BOMBAY HIGH COURT
  

  Whether the order passed by Tribunal dismissing the petitioner's appeal for default of his appearance is without jurisdiction and, therefore, a nullity or the said order is merely an erroneous or illegal order with jurisdiction

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• 1970 (11) TMI 31 - ANDHRA PRADESH HIGH COURT
  

  Cash credits - whether the cash credits can be treated as suppressed business income or income from other sources - revenue is entitled to include the cash credits as income from undisclosed sources

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• 1970 (11) TMI 30 - PUNJAB AND HARYANA HIGH COURT
  

  Copy of entries from the accounts of another firm supplied by the sales tax department to the Income-tax Officer and ITO made assessment on unproved copy of accounts obtained from Sales tax authorities - assessee denies the entries in the copy - such copy of entires could not be relied upon by ITO for imposing extra burden of income-tax on the assessee

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• 1970 (11) TMI 29 - KERALA HIGH COURT
  

  Trust - Whether,the objects of the Arya Vaidya Sala constitute a charitable purpose within the meaning of section 2(1) of the Income-tax Act, 1961 - Whether,the assessee is entitled to exemption on the 25% of the profits devoted to the development of Arya Vaidya Sala

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• 1970 (11) TMI 28 - PUNJAB AND HARYANA HIGH COURT
  

  Income accruing in Indian States - method of calculation of super-tax - whether the method of computation adopted by the Tribunal is correct or the one adopted by the assessee is correct - held that effect of section 17(3) is to be given after proportionately increasing the super-tax under section 17(4)(a) of the Income-tax Act, 1922

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• 1970 (11) TMI 27 - ALLAHABAD HIGH COURT
  

  Partition of HUF - whether actual division of property is necessary - whether assets acquired on partition can be treated as that of family

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