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NRI legal services - https://lexlords.com/power-of-attorney/. cesses or fees which, immediately before the commencement of this Constitution, were being lawfully levied by the Government of any State or by any municipality or other local authority or body for the purposes of the State, municipality, district or other local area may, notwithstanding that (1) Infra p. 2, who are two brothers, are both sons of defendant No. I married again and his second wife is defendant No. In the instant case though defendant Bhanaram in his written statement had denied ownership of the plaintiffs he went on to add, This being a suit for eviction of a tenant, the question of ownership is not relevant to the suit.

They consist of four items of agricultural land measuring a little over 5 acres in the aggregate, one residential house in the town of Erode and certain jewellery, furniture and brass utensils. It is urged, therefore, that the performance of the pooja and the feeding at the annual sradh on a substantial scale and the utilisation of the balance, if any, for educational purposes, were the main destination of the income and hence the main object of the settlement and that accordingly the dedication is valid.

We are unable to accede to this contention. A careful perusal of the document shows that Gurupooja and annadhanam on the sradh day were contemplated as being parts of the worship at the tomb. In his cross-examination he clearly admitted that the lease from Nazul Department stood in the name of the plaintiffs and that the witness himself had produced NRI legal services (look at here) that document in some other proceedings. However that may be there is enough in the settlement deed to show what the dominant motive of the dedication is.

After the death of plaintiff's mother, the defendant No. I by his first wife who predeceased her husband. On facts, it must be held that defendant Bhanaram had without any doubt regarded the plaintiffs as landlords and owners of the suit house. In addition to these it is averred in paragraph I I of the plaint that there is a sum of about Rs. Appeals to this Court on question of law or substantial question of law show that Tribunals deal with such questions or substantial questions.

He had further admitted that he used to pay rent by money orders in the name of the father of the plaintiffs. A perusal of Sections 113(b)(i) to (iii) and 113(3) read with Section 78, Sections 84, 85 and 125 of the Electricity Act and corresponding provisions of similar Acts may, thus, need a fresh look. Though the word "Guru" ordinarily refers to a preceptor, it is not inapplicable to an ancestor considered as Guru. 283 had been spent by the widow in connection with the expenses, of daily pooja and that as much as Rs.

There is no evidence in the case as to what "Gurupooja" contemplated in the deed consists of and whether it is not merely worship of the deceased entombed in the samadhi. 675, 676 and 677 of 1950. Such Tribunals thus become substitute for High Courts without manner of appointment to such Tribunals being the same as the manner of appointment of High Court Judges. 1,000 had been spent for Gurupooja and annadhanam on the day of annual sradh and that it was to enable the Gurupooja and annual sradh to be performed regularly on more or less the same scale that items 7 to 25 of Schedule 11 to the plaint with their income has been dedicated.

Section 10 of the Act makes "profits and gains of busi- ness, profession or vocation"' carried on by an assessee liable to tax. ) in Criminal Appeals Nos. This disparity between the tariffs of small and big taxis introduced an element of competition among the taxi owners and created an apprehension in the minds of large taxi owners that their occupation would be seriously affected by the introduction of small taxis plying on cheaper fares. The above resume of law laid down by this Court may call for review of composition of Tribunals under the Electricity Act or other corresponding statutes.

Appeals under article , 132(1) of die Constitution of India from the judgment and Order dated 8th January, 1951, of the High Court of 385 judicature at Bombay (Bavdekar and Dixit JJ. Section 12 makes "income from other sources in respect of income, profits and gains of every kind" liable to tax. There can be no doubt about it at least so far as items 1 to 10 are concerned which fetch only a small income. This matter is thus fully covered by the decision of this Court in Anar Devis case and it was not open to defendant Bhanaram to question the ownership of the plaintiffs- landlords.

By section 13 income, profits and gains shall be computed for the purposes of both those sections in accordance with the method of accounting regularly employed by the NRI legal services [look at here] assessee, but there is a proviso that, if no method of accounting has been regularly employed, or if the method employed is such that, in the opinion of the Income-tax Officer, the income, profits and gains cannot properly be deduced therefrom, then the c Computation shall be made upon such basis and in such manner as the Income-tex Officer may determine.

Direct appeals to this Court has the result of denial of access to the High Court. The properties in respect of which the plaintiff claims partition are described in Schedule B to the plaint. The allegations in the plaint, in 245 substance, are that after the step-mother came into the house, the relation between the father and his sons became strained and as the father began to assert an exclusive title to the joint family property, denying any rights of his sons thereto, the present suit had to be brought.