Motilal Padampat Sugar Mills vs Commissioner Of Income-Tax
Judges: S Chandra, H Seth
30 April, 1974·2. During the pendency of the appeal before the Appellate Assistant Commissioner, the chairman, Sugarcane (Additional) Price Fixation Authority passed an order on 28th December, 1964, quantifying the liability of the assessee to pay the additional price at Rs. 6,07.280 for the assessment year 1960-6...
High Court Of Judicature at Allahabad
Commissioner Of Sales Tax vs Shyam Lal Dina Nath
Judges: S Chandra, H Seth
30 April, 1974·1. At the instance of the Commissioner of Sales Tax, this Court by its order dated 11th February, 1972, directed the Additional Revising Authority, Sales Tax., Varanasi, to state the case and to refer the following question of law for its opinion: Whether, on the facts and in the circumstances of th...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Sardar Wazir Singh
Judges: S Chandra, H Seth
30 April, 1974·4. At the instance of the Commissioner of Gift-tax, the Tribunal has referred the following question of law for the opinion of this court: " Whether, on the facts and circumstances of the case, the Tribunal was right in holding that the transaction by which the assessee admitted three persons as par...
High Court Of Judicature at Allahabad
Asa Nand And Ors. vs Baldev Raj And Anr.
Judges: K Agarwal
26 April, 1974·(2) Four Fixed Deposits Receipts to the extent of Rs. 20,891.93 N.P. (3) A small amount of Rs. 627.31 N.P. in the Punjab National Bank, Allahabad. The court below, thereafter, proceeded to calculate the monthly income from these properties and having arrived at a finding that the monthly income of i...
High Court Of Judicature at Allahabad
Abdul Hameed vs Mohd. Ishaq
Judges: D Mathur, J Lal, Bakshi, P Prakash, D Jha
26 April, 1974·16. In the Full Bench case of 1963 All LJ 406 = (AIR 1964 All 1) (supra) it was held that the contract of tenancy between the landlord and a third person is not void and consequently where a person has taken possession of the accommodation on the basis of the private agreement of tenancy the accommo...
High Court Of Judicature at Allahabad
Commissioner, Sales Tax vs Khera Shoe Co.
Judges: S Chandra, H Seth
25 April, 1974·(1) Whether, under the circumstances and on the facts of the case, the assessee was liable to maintain manufacturing account under Rule 72(2) of the U. P. Sales Tax Rules ? and (2) Whether, under the circumstances and on the facts of the case, the disclosed sales of the assessee should have been dis...
High Court Of Judicature at Allahabad
Dr. R.N. Gupta vs Smt. Sarla Khandelwal And Ors.
Judges: D Mathur, Jagmohanlal, P Prakash
25 April, 1974·(iii) any fittings affixed to such building or part of a building for the more beneficial enjoyment thereof. But does not include any accommodation used as a factory or for an industrial purpose where the business carried on in or upon the building is also leased out to the lessee by the same transa...
High Court Of Judicature at Allahabad
P.C. Gupta vs State And Anr.
Judges: Y Nandan, C Parekh, M H Hussain
25 April, 1974·I. P.C. against the appellant. There is, of course, no doubt that in the complaint before the Magistrate a charge under Section 211, I.P.C. against the appellant was included, so that the first ingredient clearly existed. The Question on which the decision in the present case hinges is whether it ca...
High Court Of Judicature at Allahabad
Mohd. Hanif vs The State Of Uttar Pradesh And Ors.
Judges: S Chandra, H Seth
24 April, 1974·(2) The provisions of the U. P. Sugarcane Purchase Tax Act, 1961, being inconsistent with those contained in the U. P. Sales Tax Act are inoperative and result in the contravention of Article 14 of the Constitution. (3) The U. P. Sugarcane Purchase Tax Act otherwise also contravenes Article 14 of th...
High Court Of Judicature at Allahabad
Bhola Nath Kesari vs Director Of State Lotteries And ...
Judges: R Gulati, M Mehrotra
22 April, 1974·(3) any receipts which are of a casual and non-recurring nature, not being winnings from lotteries, to the extent such receipts do not exceed one thousand rupees in the aggregate :......" 6. Section 56(2) provides as to what income shall be chargeable to income-tax under the head " Income from other...
High Court Of Judicature at Allahabad
Don’t wait for legal issues to escalate
By continuing past this page, you agree to our Terms of Service, Cookie Policy, Privacy Policy, Refund Policy and Content Policies. © 2023 - Uber9 Business Process Services Private Limited. All rights reserved.