Chaturbhuj Sharma vs Durga Dayal And Ors.
Judges: Mathur, K Srivastava
22 August, 1974·10. Even though Durga Dayal had transferred the house to the U. P. Tuberculosis Association on 22-10-1971 he can be regarded as a party interested in having the allotment order quashed. It can be assumed that there was an understanding that vacant possession shall be delivered over the southern port...
High Court Of Judicature at Allahabad
Laxmi Paper Mart And Ors. vs The State Of Uttar Pradesh And Anr.
Judges: S Chandra, H Seth
21 August, 1974·(a) impose on goods imported from other States or the Union territories any tax to which similar goods manufactured or produced in that State are subject, so, however, as not to discriminate between goods so imported and goods so manufactured or produced ; and.... 7. These provisions have come up fo...
High Court Of Judicature at Allahabad
Lajja Ram Mahesh Dutt vs Commissioner Of Sales Tax
Judges: S Chandra, H Seth
21 August, 1974·Section 3-A is an exception to Section 3 and once an article is covered by the notification issued under Section 3-A its turnover is not liable to tax except when it is sold by the manufacturer or the importer. In a situation like this the onus would clearly lie upon the department to prove that a p...
High Court Of Judicature at Allahabad
Bhagwan Oil And Potato Chips ... vs The State Of Uttar Pradesh And Ors.
Judges: S Chandra, H Seth
20 August, 1974·3. It appears that on or about 19th February, 1973, the Sales Tax Commissioner of this State issued a circular to all the assessing authorities indicating that oil-cakes, which are used for further extraction of oil and are not used as cattle fodder, are not exempt from sales tax. On the basis of th...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Kedar Nath Ram Nath
Judges: S Chandra, H Seth
19 August, 1974·3. Before the Inspecting Assistant Commissioner, the assessee pleaded that the difference between the assessed income and the returned income arose because the Income-tax Officer did not accept his books, even though he had maintained them regularly. The Income-tax Officer had not found any new sour...
High Court Of Judicature at Allahabad
Shri Pratap Narain vs Juggilal Kamlapat Iron And Steel ...
Judges: M Mehrotra
19 August, 1974·(a) In the instant case there was no tenancy at will as in such a tenancy the option must be of both the parties. In the instant case there was no such option of both the parties. See Kanwar Lal Thapar v. Raja Bahadur Kamakhya Narayan Singh, AIR 1957 Pat 350. (b) Even if Clause (5) of the declaratio...
High Court Of Judicature at Allahabad
Shadi Lal Sugar And General Mills ... vs Commissioner Of Income-Tax
Judges: S Chandra, H Seth
17 August, 1974·"The result is that when a claim is made for a deduction for which there is no specific provision in Section 10(2), whether it is admissible or not will depend on whether, having regard to accepted commercial practice and trading principles, it can be said to arise out of the carrying on of the busi...
High Court Of Judicature at Allahabad
Additional Commissioner Of ... vs Swatantra Confectionery Works
Judges: S Chandra, H Seth
17 August, 1974·"1. Whether, on the facts and in the circumstances of the case, the assessee can be held to have concealed the particulars of its income or furnished inaccurate particulars thereof under the provision of the Explanation to Section 271(1) ? 2. Whether, on the facts and in the circumstances of the cas...
High Court Of Judicature at Allahabad
Gopal Rai Shri Ram vs Commissioner Of Sales Tax
Judges: S Chandra, H Seth
17 August, 1974·(1) Whether, on the facts and circumstances of the case, the order dated 14th March, 1961, passed by Sri T.S. Bharti, Sales Tax Officer, was a valid order under Section 7 of the U.P. Sales Tax Act read with Rule 41(5) of the Rules framed thereunder, though the same did not bear his signature ? (2) W...
High Court Of Judicature at Allahabad
Om Prakesh vs The State Of Uttar Pradesh And Ors.
Judges: C Parekh, K Singh
17 August, 1974·(2) That on 29-8-1970 when the Senior Marketing Inspector inspected the account books of the shop of the petitioner he found that on behalf of five persons, who were not authorised dealers, the foodgrains were purchased and thus a breach of U. P, Foodgrains Licensing Order and Condition No. 8 of the...
High Court Of Judicature at Allahabad
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