Deep Chand Shyam Sunder vs Commissioner Of Income-Tax
Judges: C Singh, R Rastogi
28 March, 1980·2. In the relevant previous year, the assessee acted as a commission agent and also purchased different varieties of grains like chana, matar, moong, matar ka dal, etc. In the course of his business, the assessee had collected an amount of Rs. 57,865 as purchase tax in respect of arhar dal but had d...
High Court Of Judicature at Allahabad
Controller Of Estate Duty vs Smt. Laxmi Bai
Judges: C Singh, R Rastogi
28 March, 1980·5. We shall first take up question No. 2. We have already set out-the facts relating to this question and there are two aspects of it which have to be considered. The first aspect is as to whether on the death of a partner the goodwill passes when the firm continues as before and, secondly, whether ...
High Court Of Judicature at Allahabad
Addl. Commissioner Of Income-Tax vs Ram Kripal Tripathi
Judges: C Singh, R Rastogi
28 March, 1980·3. The assessee appealed but remained unsuccessful and took up the matter in further appeal before the Appellate Tribunal. The Appellate Tribunal accepted the assessee's case and held that instead of paying travelling expenses, the disciples provided the car to him for the purpose of his travels and...
High Court Of Judicature at Allahabad
Motor Sales Service Station vs Presiding Officer, Labour Court ...
Judges: K Varma, K Goyal
27 March, 1980·4. We have heard learned Counsel for the parties. 5. Learned Counsel for the petitioner has pointed out that the Labour Court presided over by the same presiding officer had in another case decided on 6-12-1975, vide Annexure 10, upheld the same settlement which is incorporated in Annexure 9 and whi...
High Court Of Judicature at Allahabad
Ram Charan Kasera vs Commissioner Of Sales Tax
Judges: R Rastogi
27 March, 1980·3. By Notification No. ST-3085/X-902 (16)-49 dated 3rd August, 1949, issued under Section 4 of the U. P. Sales Tax Act it was declared that with effect from 1st April, 1949, the provisions of Section 3 of the U. P. Sales Tax Act ''shall not apply to the sales of copper, tin, nickel and zinc or any a...
High Court Of Judicature at Allahabad
Rameshwar Prasad vs Commissioner Of Wealth-Tax
Judges: S Chandra, H Seth
27 March, 1980·"(i) every person in respect of whom any proceeding under this Act has been taken for the determination of wealth-tax payable by him or by any other person or the amount of refund due to him or such other person; (ii) every person who is deemed to be an assessee under this Act; (iii) every person wh...
High Court Of Judicature at Allahabad
U.P. State Electricity Board vs Vijai Pictures
Judges: M Shukla, N Mithal
27 March, 1980·3. Sri H.P. Gupta, learned counsel for the appellant has strenuously urged that "the Arbitrator had grossly mis-conducted himself, inasmuch as he had fail- ed to decide the real point of dispute between the parties referred to him, that the award was perverse and liable to be set aside. His main gro...
High Court Of Judicature at Allahabad
Shervani Sugar Syndicate (P.) ... vs Commissioner Of Income-Tax
Judges: S Chandra, H Seth
26 March, 1980·For the year 1970-71 (Reference No. 865 of 1977): " Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that the sum of Rs. 6,000 paid by the assessee as annual remuneration to the directors of the company was not eligible for d...
High Court Of Judicature at Allahabad
Ram Sewak Jaiswal vs Abdul Majeed And Ors.
Judges: D Nandan
21 March, 1980·2. Several issues were raised in the case. The suit was decreed by the trial court for ejectment and recovery of Rupees 180/- as arrears of rent and damages up to the date of the suit and pendente lite and future at the rate of Rs. 5/- per month. The lower appellate court has, however, dismissed the...
High Court Of Judicature at Allahabad
Chandausi Chemicals vs Commissioner, Sales Tax
Judges: R Rastogi
19 March, 1980·2. The question for decision is whether water for injection is exempt under Section 4 of the Act. In Clause (a) this sub-section says that no tax under the Act shall be payable, inter alia, on the sale or purchase of water. The expression "water" has been explained in the explanation to this section...
High Court Of Judicature at Allahabad
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