Commissioner Of Income-Tax vs Globe Engineers (P.) Ltd.
Judges: R Gulati, H Seth
05 May, 1972·" Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessee-company derives income from manufacturing or processing of goods and that the rebate should be allowed at 30 per cent ? " 2. The assessee is a private limited company and is a ...
High Court Of Judicature at Allahabad
Qabool Singh vs Board Of Revenue And Ors.
Judges: H Seth
04 May, 1972·2. The suit was contested by Qabool Singh, defendant No. 3. But defendant No. 4 filed a written statement admitting the plaintiff's case. Qabool Singh claimed that on the death of Smt Vidyawati he alone succeeded to her interest under Section 172 of the U. P. Z. A. & L. R. Act and that he had been i...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Sheo Nath Prasad Hari Kishan
Judges: R Gulati, C Singh
04 May, 1972·4. The assessee is a dealer registered under the U.P. Sales Tax Act. In the sale memos, sales tax had separately been charged besides the sale price of the cloth. The sale price was credited to the sales account while the sales tax collected was credited to the sales tax account. The credits in the ...
High Court Of Judicature at Allahabad
Renusagar Power Co. Ltd. vs The State Of U.P. And Ors.
Judges: H Seth, C Singh
02 May, 1972·6. Before discussing the question whether in the circumstances of the case any duty under the U. P. Electricity Duty Act was payable by the petitioner we propose to deal with the other two questions, viz:-- (1) Whether the petitioner company has been discriminated as against Obra Power Company, and ...
High Court Of Judicature at Allahabad
Abdul Hamid vs Smt. Asghari And Ors.
Judges: J Sinha
02 May, 1972·4. After having heard learned Counsel for both the parties I find that this appeal must fail on a different point. In case Bhau Rao v. State of Maharashtra it has been held that that marriage to which Section 494, IPC applies should be celebrated with proper ceremonies and in due form. It was furthe...
High Court Of Judicature at Allahabad
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