Shree Bansidhar Spg. and Wvg. Mills (P.) Ltd. Vs Income Tax Officer
.... y him. Thus, even if the assessee furnishes his statement regarding depreciation, it is for the ITO concerned and that duty is enjoined upon him under the provisions of the Act, to work out the correct figure of depreciation for himself starting from the actual cost and, if necessary, work out the a ...
Gujarat High Court
Radheshyam Tibrewall and Shree Ganeshdass Oil and Rice Mills Vs Commissioner of Income Tax
.... giving a hearing to the declarant. Under Sub-section (5), the declarant had a right to move an application to the Board against an order passed under Sub-section (4). The Board, after giving the declarant an opportunity of being heard, could pass such order as it thought fit. Such orders rendered b ...
Gauhati High Court
P.N. Sarmah Vs Commissioner of Income Tax
.... 4 and 185 of the Act read with the relevant rules is that if the application for registration made by a firm gives the requisite particulars prescribed by Sections 184 and 185 of the Act and the Rules, the ITO cannot reject the prayer, if there is a firm in existence ; a firm may be said to be not i ...
Gauhati High Court
P.N. Sarmah Vs Commissioner of Income Tax
.... be in conformity with the Act and the Rules, the deed of partnership has to be reasonably construed. 10. The cumulative effect of sections 184 and 185 of the Act read with the relevant Rules is that if the application for registration made by a firm gives the requisite particulars prescribed by s ...
Gauhati High Court
Smt. Gilmo Vs Smt. Mukti and Others
.... herefore, on the death of Mali, the succession could not remain in abeyance and as such, by the general law of succession Smt. Mukti will succeed to 1/7th share of the property, and similarly Smt. Dhelan will also succeed to 1/7th share of the property on the death of Mali. It was further contended ...
High Court of Himachal Pradesh
A. Sethumadhavan Vs Commissioner of Income Tax and Another
.... ast instalment of advance tax is due from him, send to the Income Tax Officer an estimate of--(i) the current income, and (ii) the advance-tax payable by him on the current income calculated in the manner laid down in Section 209, and shall pay such amount of advance tax as accords with his esti ...
High Court Of Kerala
Union of India (UOI) Vs Burma Nand
.... ective by the Civil Court. In that case, it was contended, that the declaratory as well as the operative part of the order would be wiped out. It is in that eventuality that the second order of dismissal, though declaratory in nature, could be put into operation, to effectuate its intention. On this ...
High Court Of Punjab And Haryana At Chandigarh
Kundan Lal and Another Vs Mehtab Ram and Another
.... of the Court is without jurisdiction and liable to be set aside. 5. I have given a careful consideration to the argument of the learned counsel and final a force in it. The Act provides three types of arbitrations, first, arbitration without intervention of a Court, secondly, arbitration with in ...
High Court Of Punjab And Haryana At Chandigarh
Electronics Limited Vs Superintendent of Central Excise, Range III and Others
.... abinets, desks, stoves etc. In Corpus Juris Secundum, Volume 37, at page 1412, the word ''furniture'' is defined as under :- ''A comprehensive term of very broad meaning and general application whose meaning changes so as to take the colour of, or be in accord with, the subject to which it is app ...
High Court Of Punjab And Haryana At Chandigarh
Hardhan Singh Vs Mangal and others
.... ed copy of the judgment of the trial Court. Reliance in support of this contention has been placed on Shiv Dayal Dhimen v. Havell Rum 1976 Rev. L. R. 590: (1976) 78 P.L.R. 16 S.N. It is also stressed that in view of the Division Bench judgment of this Court in Karambir Singh v. Shrimati Mukhtiar Ind ...
High Court Of Punjab And Haryana At Chandigarh
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