.....in force at the material time. admittedly, no part of the amount in question was ever paid by the assessee to tlme. according to the revenue, the fact that such amount had been credited in the books by the assessee, itself gave rise to an obligation for the assessee to deduct tas on such amount as the same represented the accrual of income. this is stoutly disputed by the assessee. the assessee contends that in the given facts, no income chargeable to tax accrued in the hands of tlme and, consequently, there was no default on the part of the assessee to not deduct tas. 3. the present appeal was admitted and this court framed the following questions of law on 1st february, 2005:- "1. whether the tribunal was right in law in holding that the agreement dated 1.1.1997 between the assessee and m/s. l.m. ericsson, sweden for payment of royalty is contrary to public policy and void under section 23 of the contract act, 1972 and therefore the order and demand under section 201 and interest levied under section 201 (1a) of the income tax act, 1961 are liable to e set aside and deleted? 2. whether the tribunal was right in law in holding that the assessee was not liable to deduct tds.....
Tag this Judgment! Ask ChatGPT.....misconduct and the same requires initiation of disciplinary action, the decision by the bank to initiate disciplinary action against the employee shall be communicated to him and charge sheet issued for the purpose shall clearly set forth the circumstances operating against him. this rule, thus, clearly envisages that the decision of the disciplinary authority i.e., the bank management which alone is empowered to issue charge sheet before appointing the enquiry officer, shall be communicated to the employee. as no such charge sheet has been issued by the bank management, appointment of an enquiry officer without issuing charge sheet cannot be sustained. for the above-mentioned reasons, the impugned proceeding is set aside. however, respondent no.1 is left free to initiate disciplinary proceedings by issuing charge sheet and appoint an enquiry officer of its choice. the writ petition is accordingly allowed to the extent indicated above. as a sequel to disposal of the writ petition, w.p.m.p.no.36781 of 2015 shall stand disposed of as infructuous.
Tag this Judgment! Ask ChatGPT.....court stating that the appellant/claimant was none other than the wife of the second respondent/judgment debtor but she had suppressed this fact for unlawful gain and to cause obstruction to the sale of the ep schedule property pursuant to the suit decree. she stated that the ep schedule property belonged to the second respondent/judgment debtor and with a view to defeat her claim, he had transferred the ep schedule property in favour of his wife by bringing into existence ex.a.1 settlement deed dated 02.12.2002. she further stated that she had gotten issued registered notice dated 17.11.2002 to the second respondent/judgment debtor and he settled the property in his wife's name upon receipt of the said notice so as to defeat her suit claim. she pointed out that the second respondent/judgment debtor did not mention during the suit proceedings that he had settled the ep schedule property in his wife's name though the same was subjected to attachment before judgment as long back as on 31.12.2002. she therefore asserted that the transfer of the ep schedule property in favour of the judgment debtor's wife was hit by section 53 of the transfer of property act, 1882 (for.....
Tag this Judgment! Ask ChatGPTcommon order: (r. subhash reddy, j.) 1. as common question of law arise for consideration in this batch of cases on similar set of facts, all the writ petitions are heard together at interlocutory stage, with the consent of counsel for the parties and are being disposed of by this common order. 2. the petitioners in this batch of writ petitions seek declaration by way of mandamus, to declare the orders issued by the government in g.o.ms.no.3, backward classes welfare (op) department, dated 14.08.2014 and g.o.ms.no.16, backward classes welfare (op) department, dated 11.03.2015, in the absence of any recommendations by the commission for backward classes, as illegal and arbitrary and consequently to issue caste certificates to their wards as per their backward class community. 3. the government of andhra pradesh, vide g.o.ms.no.1793, education department, dated 23.09.1970, based on the recommendations made by the andhra pradesh commission for backward classes (anantharaman commission), had drawn up a list of 92 backward classes (other than scheduled castes and scheduled tribes), which are socially and educationally backward and classified them into four groups for the purpose of.....
Tag this Judgment! Ask ChatGPT.....given only for the typists. but for the khalasis and the attendants, the learned tribunal opined that they failed to prove to the tribunal s satisfaction that their jobs were perennial in nature and accordingly it was held that they do not deserve similar relief of reinstatement and regularization. 9.1. assailing the legality of the award in the reference no.8(c) of 2000, mr. a. dasgupta, the learned senior counsel submits that relevant evidence namely that of ww.2 jatin rajkonwar and ww.4 hira nath mahanta were totally ignored by the tribunal which wrongly recorded that the workmen did not examine themselves and that they failed to produce evidence in support of their claim. 9.2. the senior counsel refers to the report dated 5.1.1998 (annexure-f) given by the asstt. labour commissioner to project that a clear finding in favour of the workmen was recorded in the report prepared in pursuant to the direction given by this court on 24.8.1998 in the civil rule no.3366/1995 (exhibit-g) and accordingly it is argued by mr. dasgupta that relevant materials were ignored by the tribunal to give an adverse verdict against the khalasis. 10.1. representing the ongc, mr. g.n. sahewalla, the.....
Tag this Judgment! Ask ChatGPT.....i passed the following order :- "present: mr. harvinder singh, advocate, for the petitioner. contends, inter alia, that the dispute raised under section 2(k) of the i.d. act, 1947, related to closure of the mills which had led to disengagement of the respondent workman on 16.03.1986. the workman on closure of the petitioner- mill is stated to have taken provident fund dues etc. the industrial dispute raised with respect to closure came to an end against the workman on 26.08.1997 when the s.l.p. filed by him was dismissed. the present case involves a claim for gratuity. the authority under the payment of gratuity act has not only entertained the application after considerably delay and laches which could be counted from either 16.03.1986 or from 26.08.1997 but has done so without giving reasons or findings on sufficient cause explaining delay in approaching the authority. the workman did not even care to file an application for condonation of delay much less explaining it in writing. notice of motion returnable on 12.08.2013. notice re.: stay. in the meantime, operation of the impugned orders (annexures p-1 to p-3) shall remain stayed till further orders." 2. this court is.....
Tag this Judgment! Ask ChatGPT.....of the income tax appellate tribunal in respect of the assessment year 2008-09. 2. we are constrained to remand the matters to the tribunal as some facts and questions of law have not been considered. moreover, further evidence was called for by the order of the earlier division bench dated 26.11.2014. we may have considered the matters ourselves. however, as the issues of fact and appreciation of evidence are involved, it would be appropriate that the same are decided by the authorities under the income tax act, 1961 (hereafter referred to as 'the act'). we are informed that the tribunal itself had remanded a similar matter to the assessing officer. 3. in ita no. 205 of 2014, the appellant contends that the following questions of law arise for consideration:- "a. whether the order passed by the hon'ble tribunal is perverse in nature as the tribunal has passed the impugned order without appreciating the evidences/pleadings and factual findings of cit(a) and in contravention of the provisions of law? b. whether hon'ble tribunal has erred in dismissing the assessee's appeal and in upholding the action of the learned cit(a) in confirming the rejection of books of account of the.....
Tag this Judgment! Ask ChatGPT.....in this section is that a mere breach of contract by a defaulting party would not entitle other side to claim damages unless the said party has in fact suffered damages because of such breach. loss or damage which is actually suffered as a result of breach has to be proved and the plaintiff is to be compensated to the extent of actual loss or damage suffered. when there is a breach of contract, the party who commits the breach does not eo instant i.e. at the instant incur any pecuniary obligation, nor does the party complaining of the breach becomes entitled to a debt due from the other party. the only right which the party aggrieved by the breach of the contract has is the right to sue for damages. no pecuniary liability thus arises till the court has determined that the party complaining of the breach is entitled to damages. the court in the first place must decide that the defendant is liable and then it should proceed to assess what the liability is. but, till that determination, there is no liability at all upon the defendant. courts will give damages for breach of contract only by way of compensation for loss suffered and not by way of punishment. the rule applicable for.....
Tag this Judgment! Ask ChatGPT.....that it was also with m/s misra engineering company. the evidence of pw-1 went unrebutted, therefore, defendants cannot project the aforesaid fact as question of law, rather a question of fact which was duly replied and endorsed in the statement of pw-1, when recalled for cross-examination. 23. question no.2 has to be read in the context of question no.1 and is also based on statement of pw-1 t.r misra. question no.3 in respect of territorial jurisdiction has been discussed in preceding para with reference to section 20(c) cpc and on the basis of precedents cited in preceding para. this question of law also stands answered in affirmative that court at ludhiana has territorial jurisdiction. question no.4 has to be answered in negative in the absence of any evidence from the defendants, as ex parte evidence led by the plaintiffs has to be appreciated. plaintiffs have to stand on their own legs. overwhelming evidence adduced by the plaintiffs remain unrebutted. court has no option except to decree the suit. 24. in view of aforesaid finding of fact recorded by both the courts below, the alleged legal position as depicted by the appellants in formulating of substantial.....
Tag this Judgment! Ask ChatGPT.....issued in the year 1965. it is further pleaded that the heirs of kadar baksha sheikh relinquished another 4 bigha of land and accordingly, mutation order was passed in favour of banu sheikh on 12.07.1967. subsequently, in the year 1997-98, banu sheikh prayed for recording the mutation order passed on 13.05.1959. the order dated 28.05.1998 of circle officer, kalgachia did not create any further right and was in a way confirmation of the order of his predecessor dated 12.07.1967 which had not been challenged all these years. 8. the learned trial court held that the suit was barred by limitation. it was also recorded that suit was bad for non-joinder of darbari nessa, who was a necessary party. in view of vagueness in the pleading and for non-production of any documentary evidence in the form of sale deeds, the learned trial court held that the plaintiffs failed to prove their title over the schedule b land. resultantly, the suit was dismissed by the learned trial court. 9. the learned lower appellate court reversed the findings recorded against the plaintiffs and accordingly, allowed the appeal. the learned lower appellate court held that the defendants claimed the suit land on.....
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