Back
A.V.BALASUBRAMANYAM, B.C.MITRA
SMT. SALMA IRANI – Appellant
Versus
FIFTH INCOME-TAX OFFICER – Respondent
Per Shri A.V. Balasubramanyam, Judicial Member - These appeals are by the assessee. The assessment years are 1980-81 and 1981-82.
2. A certain Nariman Irani, who was dealing in the business of film. production, died on 10-12-1977 leaving him surviving a widow (Salma Irani), two minor sons, a minor daughter and mother. Nariman Irani was a Parsi. His wife, Salma Irani, was a Muslim. The succession to the property left behind by Nariman Irani was governed by the provisions in Chapter III of the Indian Succession Act, 1925.
3. Nariman Irani had produced a film in regard to which he had granted distribution rights to several parties. The distribution was subject to minimum guarantee and during the lifetime of Nariman Irani, he had received what was receivable as minimum guarantee. After his death, the film had earned some excess income and as a result thereof, the distributors had to pay a percentage of the income, according jo the contract they had made with the deceased. That is how Salma Irani had received money from various distributors after the death of Nariman Irani. We may here note that there were debts which Nariman Irani had to pay.
4. Nariman Irani died intestate. Salma
The main legal point established in the judgment is the binding effect of the settlement between the parties, the waiver of the right to seek re-employment by the workmen, and the entitlement of the ....
A lockout is justified if it is declared in response to an illegal strike or a strike that is in breach of a settlement or award.
The combination of eyewitness testimonies, recovery of the weapon used, and forensic examination results can establish guilt in criminal cases, even based on circumstantial evidence.
The conviction of an accused person under Section 27(3) of the Arms Act is not permissible in law if the accused is also charged with committing murder under Section 302 of the Indian Penal Code.
The court can enhance compensation based on the deceased's income and family dependency, and adjust the multiplier used by the Tribunal if found unjustified.
A valid signature must be in the candidate's own handwriting, as emphasized by the General Clauses Act and relevant case law.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
