Skip to content


Bare Act Search Results

Home Bare Acts Phrase: pick off

Sign-up to get more results

Unlock complete result pages and premium legal research features.

Start Free Trial

Wild Life (Protection) Act, 1972 Section 17A

Title: Prohibition of Picking, Uprooting, Etc. of Specified Plant

State: Central

Year: 1972

Save as otherwise provided in this Chapter, no person shall (a) wilfully pick, uproot, damage, destroy, acquire or collect any specified plant from any forest land and any area specified, by notification, by the Central Government; (b) posses, sell, offer for sale, or transfer by way of gift or otherwise, or transport any specified plant, whether alive or dead, or part or derivative thereof: Provided that nothing in this section shall prevent a member of a scheduled tribe, subject to the provisions of Chapter IV, from picking, collecting or possessing in the district he resides any specified plant or part or derivative thereof for his bona fide personal use.

View Complete Act      List Judgments citing this section

Income Tax Act, 1961 Chapter VI

Title: Aggregation of Income and Set off or Carry Forward of Loss

State: Central

Year: 1961

.....or amalgamation or demerger had not taken place.] 5[(aa) industrial undertaking means any undertaking which is engaged in - (i) the manufacture or processing of goods; or (ii) the manufacture of computer software; or (iii) the business of generation or distribution of electricity or any other form of power; or 6[(iiia) the business of providing telecommunication services, whether basic or cellular, including radio paging, domestic satellite service, network of trunking, broadband network and internet services; or] (iv) mining; or (v) the construction of ships, aircrafts or rail systems; ] 10[(b) "unabsorbed depreciation" means so much of the allowance for depreciation of the predecessor firm or the proprietary concern or the private company or unlisted public company before conversion into limited liability partnership or the amalgamating company or the demerged company, as the case may be, which remains to be allowed and which would have been allowed to the predecessor firm or the proprietary concern or the company or amalgamating company or demerged company, as the case may be, under the provisions of this Act, if the reorganisation of business or.....

View Complete Act      List Judgments citing this section

Code of Civil Procedure, 1908 Rule 1 to 10

Title: Written Statement, Set-off and Counter-claim

State: Central

Year: 1908

.....by the Act 22 of 2002, section 9 (w.e.f. 1-7-2002). 2. Inserted by Act 46 of 1999, section 18(ii) (w.e.f. 1-7-2002). 3. Substituted by Act 22 of 2002, section 9(ii), for sub-rule (3) (w.e.f. 1-7-2002). 4. Rule 5 renumbered as sub-rule (1) of that rule by Act 104 of 1976, section 58(iii) (w.e.f. 1-2-1977). 5. Inserted by Act 104 of 1976, section 58(iv) (w.e.f. 1-2-1977). 6. Inserted by Act 14 of 1976, section 58(v) (w.e.f. 01.02.1977). 7. Substituted by Act 22 of 2002, section 9, for rules 9 and 10 (as they stood immediately before their omission by clause (v) of section 18 of the Code of Civil Procedure (Amendment) Act, 1999 (46 of 1999). 8. Inserted by Act 104 of 1976, section 58(vi) (w.e.f. 01.02.1977). 9. Rule 8A was earlier inserted by Act 104 of 1976, section 58(vii) (w.e.f. 01.02.1977).

View Complete Act      List Judgments citing this section

Industrial Disputes Act, 1947 Section 25M

Title: Prohibition of Lay-off

State: Central

Year: 1947

.....(1), between the expression "this Chapter applies" and the expression "shall be laid off", insert the expression "or is applied under sub-section (1a) of section 25K" and for the expression "appropriate Government", substitute the expression "State Government"; (b) in sub-section (2), for the expression "(Amendment) Act, 1976", substitute the expression "Rajasthan Amendment) Act, 1984" (c) for sub-section (3), substitute the following sub-sections, namely:-- "(3) In the case of every application for permission under sub-section (1) or sub-section (2), the employer shall state clearly the reasons due to which he intends to lay off or continue the lay off of a workman and a copy of such application shall be served on the workman intended to be laid off continued to be laid off by registered post with acknowledgement due. (4) Where an application for permission has been made under sub-section (1) or sub-section (2), the authority to whom the application has been made, after making such enquiry as it thinks fit and after giving reasonable opportunity of being heard to the employer and the workman, may, having regard to the genuineness and adequacy of the reasons.....

View Complete Act      List Judgments citing this section

Income Tax Act, 1961 Section 72A

Title: Provisions Relating to Carry Forward and Set off of Accumulated Loss and Unabsorbed Depreciation Allowance in Amalgamation or Demerger, Etc.

State: Central

Year: 1961

.....company or to ensure that the amalgamation is for genuine business purpose. 4. See rule 9C and Form No. 62. For analysis, see Mashbra's Income-tax Rules. 5. Inserted by the Finance Act, 2001, with retrospective effect from 1st April, 2000. 6. Inserted by the Finance Act, 2002, with effect from 1st April, 2003. 7. Inserted by the Finance Act, 2003, with effect from 1st April, 2004. 8. Inserted by the Finance Act, 2010 w.e.f. 01.04.2011. 9. Substituted by the Finance Act, 2010 w.e.f. 01.04.2011 for the following:"(a) accumulated loss means so much of the loss of the predecessor firm or the proprietary concern or the amalgamating company or the demerged company, as the case may be, under the head Profits and gains of business or profession (not being a loss sustained in a speculation business) which such predecessor firm or the proprietary concern or amalgamating company or demerged company, would have been entitled to carry forward and set-off under the provisions of section 72 if the reorganisation of business or amalgamation or demerger had not taken place;" 10. Substituted by the Finance Act, 2010 w.e.f. 01.04.2011 for the following: "(b) unabsorbed depreciation.....

View Complete Act      List Judgments citing this section

Industrial Disputes Act, 1947 Section 25C

Title: Right of Workmen Laid-off for Compensation

State: Central

Year: 1947

.....of directions issuedthere under, the compensation payable to the workman shall be equal to hundred per cent. of the total of the basic wages and dearness allowance that would have been payable to him had he not been so laid off." (b) in the existing first proviso, for the words "provided that", substitute the words "provided further that"; (c) in the existing second proviso, for the words "provided further that" substitute thewords "provided also that". 3 WestBengal In section 25C, the second proviso shall be omitted. ________________________ 1. Substituted by Act 35 of 1965, section 5, for the section 25C(w.e.f. 1-12-1965). 2. Vide Maharashtra Act 22 of 1981, section 3 (w.e.f. 1-7-1981). 3. Vide West Bengal Act 57 of 1980.

View Complete Act      List Judgments citing this section

Companies Act, 1956 Section 560

Title: Power of Registrar to Strike Defunct Company off Register

State: Central

Year: 1956

.....the company and all other persons in the same position as nearly as may be as if the name of the company had not been struck off. (7) Upon a certified copy of the order under sub-section (6) being delivered to the Registrar for registration, the company shall be deemed to have continued in existence as if its name had not been struck off. (8) A letter or notice to be sent under this section to a company may be addressed to the company at its registered office, or if no office has been registered, to the care of some director,1[***] manager or other officer of the company or if there is no director,1[***] manager or officer of the company whose name and address are known to the Registrar, may be sent to each of the persons who subscribed the memorandum, addressed to him at the address mentioned in the memorandum. (9) A notice to be sent under this section to a liquidator may be addressed to the liquidator at his last known place of business. _____________________ 1. The words "the managing agent, secretaries and treasures," omitted by Act 53 of 2000, Section 212 (w.e.f. 13-12-2000) 2. Substituted by Act 11 of 2003, Section 114, for "Court".

View Complete Act      List Judgments citing this section

Income Tax Act, 1961 Section 71

Title: Set off of Loss from One Head Against Income from Another

State: Central

Year: 1961

.....year, the net result of the computation under the head Capital gains is a loss and the assessee has income assessable under any other head of income, the assessee shall not be entitled to have such loss set-off against income under the other head. (4) Where the net result of the computation under the head Income from house property is a loss, in respect of the assessment years commencing on the 1st day of April, 1995 and the 1st day of April, 1996, such loss shall be first set-off under sub-sections (1) and (2) and thereafter the loss referred to in section 71A shall be set-off in the relevant assessment year in accordance with the provisions of that section. ______________________________ 1. Inserted by the Finance (No. 2) Act, 2004, with effect from 1st April, 2005.

View Complete Act      List Judgments citing this section

Income Tax Act, 1961 Section 72AB

Title: Provisions Relating to Carry Forward and Set off of Accumulated Loss and Unabsorbed Depreciation Allowance in Business Reorganisation of Co-operative Banks

State: Central

Year: 1961

.....years for the purposes of set off and carry forward of loss and allowance for depreciation. (6) In a case where the conditions specified in sub-section (2) or notified under sub-section (4) are not complied with, the set off of accumulated loss or unabsorbed depreciation allowed in any previous year to the successor co-operative bank shall be deemed to be the income of the successor cooperative bank chargeable to tax for the year in which the conditions are not complied with. (7) For the purposes of this section, - (a) accumulated loss means so much of loss of the amalgamating cooperative bank or the demerged co-operative bank, as the case may be, under the head Profits and gains of business or profession (not being a loss sustained in a speculation business) which such amalgamating co-operative bank or the demerged co-operative bank, would have been entitled to carry forward and set-off under the provisions of section 72 as if the business reorganisation had not taken place; (b) unabsorbed depreciation means so much of the allowance for depreciation of the amalgamating co-operative bank or the demerged co-operative bank, as the case may be, which remains to be allowed.....

View Complete Act      List Judgments citing this section

Income Tax Act, 1961 Section 73A

Title: Carry Forward and Set off of Losses by Specified Business

State: Central

Year: 1961

1[(1) Any loss, computed in respect of any specified business referred to in section 35AD shall not be set off except against profits and gains, if any, of any other specified business. (2) Where for any assessment year any loss computed in respect of the specified business referred to in sub-section (1) has not been wholly set off under subsection (1), so much of the loss as is not so set off or the whole loss where the assessee has no income from any other specified business, shall, subject to the other provisions of this Chapter, be carried forward to the following assessment year, and - (i) it shall be set off against the profits and gains, if any, of any specified business carried on by him assessable for that assessment year; and (ii) if the loss can not be wholly so set off, the amount of loss not so set off shall be carried forward to the following assessment year and so on.] ________________________________________ 1. Inserted by the Finance (No. 2) Act, 2009, with effect from 1st April, 2010.

View Complete Act      List Judgments citing this section
  • << Prev.

Sign-up to get more results

Unlock complete result pages and premium legal research features.

Start Free Trial




Save Judgments// Add Notes // Store Search Result sets // Organize Client Files //