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Allahabad Court December 2015 Judgments

Dec 22 2015

V.K. Gupta Vs. Presiding Officer Central Govt. Industrial Tri. and Oth ...

Court: Allahabad

Decided on: Dec-22-2015

Pankaj Mithal, J. The petitioner is an advocate. He is practicing exclusively before Labour and Industrial Tribunal, Kanpur. The petitioner has preferred this petition under Article 226 of the Constitution of India against the order dated 13.05.2015 passed by the Industrial Tribunal-cum-Labour Court, Kanpur (hereinafter referred to as the Tribunal) by which the application of the worker with regard to one of the prayers has been allowed and he has been debarred from representing the management in Industrial Case No.16 of 2014, C.D. Pal, General Secretary Mazdoor Union Vs. Commandant 508 Army Base Workshop, Fort Allahabad. The petitioner has been debarred as he is not an officer of the Army Base Workshop and at the same time had neither the consent of the worker or the Worker's Union nor the leave of the Court to represent the management in the said case. The Ministry of Labour, Government of India referred a dispute regarding recovery of wages alleged to be paid in excess to the office...

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Dec 11 2015

Commissioner of Income-tax Vs. Rashid Exports Industries

Court: Allahabad

Decided on: Dec-11-2015

Tarun Agarwala, J. 1. Both the appeals are being decided together since it involves the same questions of law. For facility, the facts in Income Tax Appeal No. 734 of 2007 is being taken into consideration. 2. The assessee is a manufacturer and exporter. For the assessment year 2001-02, the assessee filed his return showing nil income claiming deductions under Sections 80HHC and 80-IB of the Income Tax Act, 1961 (hereinafter referred to as the Act). The return of income was processed under Section 143(1) of the Act and a notice under Section 142(1) of the Act was issued. The computation of total income was checked and the deduction claimed under Sections 80HHC and 80-IB of the Act was scrutinized. The assessing authority, accordingly, computed the total income at nil after allowing deductions under Sections 80-IB and 80HHC of the Act. The Assessing Officer concluded as under: "In response to discussion during the assessment proceedings, the assessee has filed the copies of Balance Shee...

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