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Sharad J. Rao vs Subhash Desai And Ors. on 3 April, 1991

100. Mr. Hattangadi relied strongly on the case of Mohammad Koya v. Muthukoya, . This is a case where a publication in a newspaper called "Chandrika", which was an official organ of Muslim League, made certain allegations against the petitioner and the publication contained various extracts of speeches and cartoons which tendered to ask the Muslims to vote for the appellant on religious and communal grounds and also promoted ill will and hatred between two classes of citizens, namely, the Janasangh and the Muslim League. The Supreme Court found that there was no sufficient material to substantiate the charge. The decision appears to have been based on facts only, and that there is hardly any ratio as such in this case.
Bombay High Court Cites 76 - Cited by 0 - Full Document

Y.S.Bharathi Reddy, Hyd., vs State Of Ap., Rep Pp And Anr., on 10 August, 2022

1968 Cri LJ 95] ; D.P. Mishra v. Kamal Narain Sharma [(1970) 3 SCC 558 : (1971) 3 SCR 257 : AIR 1971 SC 856] ; Narasingh Charan Mohanty v. Surendra Mohanty [(1974) 3 SCC 680 : (1974) 2 SCR 39 : AIR 1974 SC 47] and Haji C.H. Mohammad Koya v. T.K.S.M.A. Muthukoya [(1979) 2 SCC 8 : (1979) 1 SCR 664 : AIR 1979 SC 154] .] 10 AIR 1992 SC 2206
Andhra Pradesh High Court - Amravati Cites 53 - Cited by 0 - K S Reddy - Full Document

Dcit, C-1, Ludhiana vs M/S Vardhman Textiles Limited, ... on 28 May, 2020

co m 3 0 3 f o r h ol d in g th e in tere st su bs id y to be c a p i ta l in n a tu re. W e h ave gon e th ro ugh th e d ec is io n of the H on 'bl e Ju r i sd ic tio n al H igh C ou r t in the c ase of C IT Vs. S h a m L al B an s al( su pr a) ,c o p y of wh ic h ord er wa s pl ac ed bef ore us, and we ag ree wi th th e L d. C IT (A ) th at i n th e sa id c a se al so, th e i ssu e rel a ted to n a tu re of su b si d y rec e ive d un d e r T UF S c he me of th e M in i str y of T ex til e s. T h e H on 'bl e H igh C ou r t , h e ld th a t f o r th e pu r po se of d e te r min in g th e n a tu re of th e su b s id y , th e p ur po se f or wh ich th e su b sid y wa s g i ven wa s to be d e te r min ed and re lie d u pon th e d ec is io n of th e H on 'bl e Su pre me C ou r t in th e c a se of S ahn i S teel & Pre s s W or k s L td .
Income Tax Appellate Tribunal - Chandigarh Cites 21 - Cited by 0 - Full Document

Sri Vemuri Radha Krishna vs The State Of Telangana on 28 March, 2022

Under Section - 1 (1) of the Act, 1867. The word 'Editor' is defined and it means the person who controls the selection of the matter that is published in a news paper. Where a person does not fulfill the conditions of 'Editor' as provided in Section - 1 and does not perform the functions of an Editor whatever may be his description or designation, the provisions of the Act would have no KL,J Crl.P. No.10257 of 2021 7 application. The said principle was laid down by the Apex Court in Haji C.H. Mohammad Koya v. T.K. S.M.A. Muthukoya1. In the entire complaint, there is no mention that the petitioner herein is the Chairman and the Managing Director of the said Company controls the selection of the matter that is published in a news paper which alone would make him as Editor as defined in Section
Telangana High Court Cites 14 - Cited by 0 - K L Goud - Full Document

Vijay S/O Jawaharlal Darda Chairman ... vs Ravindra Ghisulal Gupta on 20 June, 2022

The Act does not recognise any other legal entity for raising the presumption. Even if the name of the Chief 9 Editor is printed in the newspaper. There is no presumption against him under Section 7 of the Act. See State of Maharashtra v. Dr. RB. Chowdhary & Ors., (1967) 3 SCR 708; U.P. Mishra v. Kamal Narain Sharma & Ors., (1971) 3 SCR 257, Narasingh Charan Mohanty v. Surendra Mohanty, (1974) 2 SCR 39 and Haji C.H. Mohammed Koya v. T.K.S.M.A. Muthukoya, (1979) 1 SCR 664.
Bombay High Court Cites 22 - Cited by 1 - V G Joshi - Full Document

Vinod Kumar Gupta , Uttarpradesh vs Circle-1(1)(1) , Meerut on 30 August, 2022

• The Hon'ble Del hi High C ourt in t he cas e of C IT Vs. S hri Braham Dev Gupta in ITA no 907/2017 and 1162/2017 has 32 ITA No.664/Del/2022 Vinod Kumar Gupta clearly decided that Pr. C ommissioner of Inc ome tax can invoke the provision of s ection 263 of I ncom e Ta x Act where AO has not made adequate enq uiry and veri fication. In t his mat ter, SLP of the ass essee has also been dismissed by Hon'ble Apex C ourt.
Income Tax Appellate Tribunal - Delhi Cites 21 - Cited by 0 - Full Document
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