Hari Krishna vs Commissioner Of Income-Tax
Judges: S Chandra, H Seth
14 May, 1974·5. Hari Krishna's Hindu undivided family consisted of himself, his wife and four sons. In 1953, there was a partial partition under which out of 200 shares held by this Hindu undivided family in the company, 50 were allotted to Hari Krishna and the remaining were given to the sons. The sons separate...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs J.K. Cotton Spinning And Weaving ...
Judges: R Gulati, M Mehrotra
13 May, 1974·(b) in the case of assets acquired before the previous year the actual cost to the assessee less all depreciation actually allowed to him under this Act, or any Act repealed thereby, or under executive orders issued when the Indian income-tax Act, 1886, was in force." 7. This being a newly set up fa...
High Court Of Judicature at Allahabad
Indian Hume Pipe Company Ltd. vs The State Of Uttar Pradesh And Ors.
Judges: S Chandra, H Seth
10 May, 1974·1. The petitioner-company manufactures reinforced cement concrete pipes. These pipes are constructed with cement, sand and stone grits which are reinforced with steel wires and rods. 2. For the assessment years 1963-64 and 1964-65 the Sales Tax Officer brought the turnover of these pipes to tax at t...
High Court Of Judicature at Allahabad
J.K. Synthetics Ltd. vs Additional Commissioner Of ...
Judges: S Chandra, H Seth
07 May, 1974·7. It appears that the assessee had claimed depreciation on extra price which had to be paid because of devaluation. This claim was rejected by the Income-tax Officer. In its appeal, the assessee challenged this finding. In paragraph 10 of the appellate order it was observed : "10. The ground regard...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Kanodia Cold Storage
Judges: S Chandra, H Seth
07 May, 1974·2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the payment of Rs. 14,742 to the Allahabad Electric Supply Undertaking towards cost of transformer and service line for replacing the existing line to enable it to have higher K. V. A. electric powe...
High Court Of Judicature at Allahabad
Jagat Dhari And Anr. vs Zila Parishad, Pratapgarh And ...
Judges: H Seth
06 May, 1974·(2) In particular and without prejudice to the generality of the powers conferred by Sub-section (1) the Parishad may, in the exercise of the said power, make any bye-laws described in the list below A .................. B .................. C .................. D .................. E--Offensive tra...
High Court Of Judicature at Allahabad
Ram Padarath vs Union Of India (Uoi) And Ors.
Judges: J Lal
06 May, 1974·1. This is a plaintiff's appeal whose suit for recovery of compensation for non-delivery of a bale of cotton consigned at railway station New Delhi on the Northern Railway on 1-2-1961 for carriage to railway station Katarniaghat on the North Eastern Railway was decreed by the trial court but dismiss...
High Court Of Judicature at Allahabad
Shining Industries And Anr. vs Shri Krishna Industries
Judges: G Mathur, J Sinha
03 May, 1974·10. We have given our careful thought to the contention raised, but we do not find much substance in it. An invention is not a property right unless it has been patented. The assignment of invention can, therefore, be made even by word of mouth. Consequently, if it was stated in the application move...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Musaddi Lal Singh
Judges: S Chandra, H Seth
02 May, 1974·1. The Income-tax Appellate Tribunal (Delhi Bench) has stated the case and has referred the following question of law for the opinion of this court: "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal correctly applied the Explanation to Section 271(1)(c) o...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Vijai Laxmi Sugar Mills Ltd.
Judges: S Chandra, H Seth
02 May, 1974·2. Subsequently, the Income-tax Officer was succeeded by another officer. The successor officer issued notice under Section 147(b) for both the assessment years. After hearing the assessee he held that the expenses were not admissible. He, therefore, completed the assessment at the income of Rs. 16,...
High Court Of Judicature at Allahabad
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