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Commissioner of Income-tax Vs. Pulikkal Medical Foundation Pvt. Ltd.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(22) and 10(22A); Taxation Laws (Amendment) Act, 1970

Reported in : [1994]210ITR299(Ker)

the judgments interpreting Section 10(22A) have considerable relevance in interpreting Section 10(22A). Section 10(22A) was inserted by the Finance Act, 1970, with effect from April 1, 1970. The Notes on Clauses of the Bill relating to the insertion of … in this reference. The assessee (Pulikkal Medical Foundation) is a private company as defined under the Companies Act, 1956. The liability of its members is limited. It was incorporated on June 23, 1976. It is running a

Madras Aluminium Co. Ltd. and anr. Vs. Union of India (Uoi)

Court : Chennai

Subject : Excise

Acts : Indian Tariff Act, 1934 - Sections 2A; Central Excise Act, 1944 - Sections 3(1) and 26B(2); Finance Act, 1969 - Sections 30; Indian Contract Act - Sections 72; Limitation Act, 1908 - Schedule - Article 96; Customs Act - Sections 27; Finance Act, 1970 - Sections 32; Orissa Sales tax (Amendment) Act, 1958 - Sections 9B, 9B(32) and 14A; Constitution of India - Articles 19(1), 19(6), 226, 265 and 301; Central Excise Rules - Rules 9, 10, 11, 27 and 173J

Reported in : 1990LC607(Madras); 1980CENCUS50D; 1981(8)ELT478(Mad)

(aa) in item 27 of the First Schedule to the Central Excises and Salt Act, 1944 by the Finance Act of 1969.8. By show cause notice dated 14-9-1974, the Assistant Collector of Central Excise called upon Malco to … High Court of Gujarat by its judgment dated 18-3-1972 in Special Civil Appln. Nos. 909 to 911 of 1970 (Prem Conductors Pvt. Ltd. v. Asstt. Collector of Customs) held that 'in respect of electrolytic aluminium rods other … is fed into a series of rollers having reducing diameter. The cross section of the emerging rod is now approximately circular and the diameter is … wire rods of 3/8' diameter popularly known as Properzi rods since January 1967, in the Properzi plant imported by them in the year 1966. The

M/s.G.G.Steels Vs Union of India

Court : Chennai

Vs. O.P. Swarnakar and others14, while considering Section 19 of the Banking Companies (Acquisition ad Transfer of Undertaking) Act, 1970, which provided for similar laying clause, held the above was directory while rejecting the argument that non- compliance … 103. Rep by its Partner Rohit Goel. Petitioner(s) Vs1. Union of India, Represented by its Secretary, Ministry of Finance, Department of Revenue (Central Board of Indirect Taxes and Customs) North Block, New Delhi- 110 001.2. The Director

B.S. Jayachandra Vs. Income-tax Officer and anr.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(1), 2(14), 5, 10(1), 10(2), 45, 47, 54B and 59

Reported in : (1986)54CTR(Kar)342; ILR1987KAR1088; [1986]161ITR190(KAR); [1986]161ITR190(Karn)

and buildings and 35% where they relate to other assets. 30. Prior to the amendment made by the Finance Act, 1970, the definition of the term 'capital asset' in section 2(14) of the Income-tax Act, 1961, excluded from its … same was situated within 8 kms. of the Municipal Corporation of the City of Bangalore. On December 18, 1972, the petitioner sold the said land to Khandhand Agarwal and others, partners of M/s. Gupta Wires and Products,

Aphali Pharmaceuticals Ltd. Vs. State of Maharashtra and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Companies Act; Medicinal and Toilet Preparations (Excise Duties) Act, 1955 - Sections 2, 3 and 19(2); Medicinal and Toilet Preparations (Excise Duties) (Amendment) Act, 1961; Drugs Act, 1940 - Sections 3; Finance Act (No. 2), 1962 - Sections 18; Seventh Schedule to the Government of India Act, 1935; Drugs (Amendment) Act, 1955; Drugs and Cosmetics (Amendment) Act, 1964 - Sections 33A; Drugs Control Act, 1950; Patent Act, 1970; Trade and Merchandise Marks Act, 1958 - Sections 81; Drugs (Amendment) Act, 1961; Finance Act, 1964; Drugs Rules; Medicinal and Toilet Preparations (Excise Duties) Rules, 1956 - Rule 8, 64, 65 and 66; Drugs Control Ordinance, 1949; Indian Patents and Designs Act, 1911

Reported in : AIR1989SC2227

item 3(i) of the Schedule as amended by the Amendment Act of 1961.5. By Section 18 of the Finance Act, 1962, the Act was further amended by substitution of an Explanation No. 1 to the Schedule of the … force. 'Patent' means a patent granted under the Indian Patents and Designs Act, 1911, and now the Patent Act, 1970. A patent medicine will, therefore, mean medicine in respect of which a patent is in force. 'Proprietary' means … Under the provisions of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, hereinafter referred to as 'the Act', which came into force on 1st

Micolube India Limited Vs. Rakesh Kumar Trading as Saurabh Industries ...

Court : Delhi

Subject : Intellectual Property

384/2008 Page No.27 o”42. In Reserve Bank of India Vs. Peerless General Finance reported as (1987) 1 SCC 424.Honble Justice Reddy again proceeded to take … same meaning as assigned to it in clause (i) of sub-section (I) of section 2 of the Patents Act, 1970 Section 2 (h) defines Patent Office means the patent office referred to in section 74 of the Patents Act, … relief under sub- section (2), every ground on which the registration of a design may be cancelled under section 19 shall be available as a ground of defence. (4) Notwithstanding anything contained in the second proviso to sub-

J. Raghottama Reddy, Vs. Income-tax Officer

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(1), 2(14), 2(24), 45, 47, 54B and 139(2); Constitution of India - Article 14; Finance Act, 1970

Reported in : [1988]169ITR174(AP)

the assessment year 1970-71, 'agricultural land in India' was excluded from the definition of 'capital asset'. By the Finance Act, 1970, however, sub-clause (iii) in clause (14) was substituted. For the words 'agricultural land in India', the following sub-clause … account. Even otherwise, he is not an income-tax assessee. The Income-tax Officer, D-Ward, Nellore, issued a notice under section 139(2) of the Act, in response to which the petitioner filed a return declaring an income of Rs. … we shall refer to the facts in W. P. No. 2592 of 1981. 2. The petitioner owns agricultural lands within a radius of 8 kms.

All India Allahabad Bank SC/ST Employees' Welfare Council and Ors. Vs. ...

Court : Kolkata

Subject : Constitution

Acts : Constitution of India - Articles 14, 16 and 141; ;Banking Companies (Nationalisation of Undertakings) Act, 1970 - Section 8

Reported in : (1992)2CALLT106(HC)

Castes and Scheduled Tribes candidates in cases of promotion by selection to Class-I posts and the Ministry of Finance was requested to bring the same to the notice of all concerned.7. The further case of the petitioners … to the petitioners, by Office Memorandum No. 8/12/89 Est(SCT) dated 23rd December, 1970, issued by the Ministry of Home Affairs, Government of India, directions were … cadre. Mr. Roy further submitted that in accordance with the provisions of the Banking Companies (Nationalisation of Undertakings) Act, 1970,i hereinafter referred to as the 'Nationalisation Act', the Government's policy of reservation and concession for Scheduled Castes and … could be made applicable to the Bank only by directives issued under Section 8 of the said Act Mr. Roy submitted that any other directive

Nagaraj Shivarao Karjagi Vs. Syndicate Bank Head Office, Manipal and A ...

Court : Supreme Court of India

Subject : Service

Acts : Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 - Sections 2, 8 and 19; Syndicate Bank Officer Employees' (Discipline and Appeal) Regulations 1976 - Regulations 4, 5, 6, 7, 17, 19 and 20; Syndicate Bank Officer Employees' (Conduct) Regulations, 1976 - Regulation 3 (1); Constitution of India - Articles 226 and 320 (3);Constitution of India - Articles 226 and 320 (3)

Reported in : AIR1991SC1507; [1991(63)FLR133]; JT1991(2)SC529; (1992)IILLJ149SC; (1991)2MLJ7(SC); 1991(1)SCALE832; (1991)3SCC219; [1991]2SCR576; 1991(2)LC216(SC); (1991)2UPLBEC1049

19768. These Regulations have been framed under Section 19 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970. They were framed by the Board of Directors of the Syndicate Bank in consultation with the Reserve Bank … 1287 of 1989 he has questioned the validity of the direction dated 21 July 1984 issued by the Finance Ministry, Government of India. Since the questions raised in both the cases are inter locked, we grant special

Lachhman Dass Aggarwal Vs. Punjab National Bank and ors.

Court : Punjab and Haryana

Subject : Banking

Acts : Constitution of India - Article 12; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 - Sections 19(1), 19(2) and 19(3)

Reported in : [1978]48CompCas327(P& H); [1979(38)FLR46]

Oil and Natural Gas Commission, the Life Insurance Corporation and the Industrial Finance Corporation were 'authorities' within the meaning of Article 12 of the Constitution. … within the meaning of Article 12 of the Constitution. By the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970, undertakings of certain banking companies were acquired by the Government of India and transferred to the 'corresponding new … provides that no provision of law regarding winding up of corporations shall apply to a corresponding new bank. Section 19 empowers the board of directors of a corresponding new bank, after consultation with the Reserve Bank and with