Criminal Procedure Code, 1973, Section 125 -- Maintenance to wife - While calculating salary of husband deductions to be made are income tax and professional tax - Deductions such as provident fund contribution, house rent recovery, furniture recovery, towards loan obtained, LIC premium and festival advance are accruing to the benefit of husband only and not deductible..........
Service tax -- Sale of Goods - When the substantial control remains with contractor and is not handed over to user, there is no transfer of right to use vehicles, cranes, tankers etc. - Whenever there is no such control on the goods vested in the person to whom the supply is made, transaction will be of rendering service within the meaning of S.65(105)(zzzzj) of Finance..........
Service Tax -- Sale of Goods - Contracts which did not provide for transfer of right to use the goods made available to person who is allowed to use the same, are not covered under relevant provisions of Sales Tax Act and VAT Act...........
Negotiable Instruments Act, 1881, Section 138 -- Dishonour of cheque - Friendly loan - Loan advanced to accused from the account of firm and not from personal account of complainant - Books of account or income Tax returns of firm of complainant have not been produced - Had the complainant produced said documents, facts concerning enforceable debt could have been easily..........
Income Tax -- Disallowing allowance of interest - Appeal by assessee - Appellant is entitled to have his appeals heard on merits even if appeals were dismissed due to delay in filing paper books...........
Negotiable Instruments Act, 1881, Section 138, Criminal Procedure Code, 1973, Section 391 -- Dishonour of cheque - Additional evidence at appellate stage - Complainant filed an application u/s 311 Cr.P.C to prove his income tax returns - Though application was filed u/s 311 Cr.P.C, however, application is in the nature of additional evidence and will properly fall u/s 391..........
Negotiable Instruments Act, 1881, Section 138, Criminal Procedure Code, 1973, Section 391 -- Dishonour of cheque - Additional evidence at appellate stage - Complainant filed an application u/s 311 Cr.P.C to prove his income tax returns - Though application was filed u/s 311 Cr.P.C, however, application is in the nature of additional evidence and will properly fall u/s 391..........
Criminal Procedure Code, 1973, Section 125, 91 -- Maintenance to wife - Production of income tax return and bank statement of Firm of wife - Wife has not only filed an affidavit but also copies of income tax returns from which it can be easily ascertained that what is the income of wife and whether she is in a position to maintain herself or not - Moreover, application of..........
Revenue Record -- Correction of - Upa Lokayukta vide cryptic order directed Tehsildar to rectify the mistake in the revenue records and also receive tax from the complainant - Lokayukta not competent to issue positive direction for correction of revenue record, as he can only submit a report with concerned authority with its recommendations - Order passed by Upa Lokayukta..........
Negotiable Instruments Act, 1881, Section 138, Criminal Procedure Code, 1973, Section 91 -- Dishonour of cheque - Production of income tax returns of complainant - Income tax returns of complainant needed due to certain response elicited during course of cross-examining complainant - By allowing the application, complainant cannot claim that he will be put to hardship and..........
