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Commissioner of Income-tax, Tamil Nadu-i, Madras Vs. Blue MountaIn Est ...

Court : Chennai

Reported in : (1984)43CTR(Mad)58; [1985]151ITR616(Mad)

..... the decision of the aac, the revenue appealed to the tribunal, contending that since the assessee was carrying on three different and separate businesses, the managing agency commission referable to the business relating to tea and fertilisers alone could be deducted and that the managing agency commission referable to the business in coffee cannot be allowed as a deduction as all the three businesses have to be taken to be the same business ..... 378 to 383 of 1978 in the negative and in favour of the revenue and we hold that the deductions under the head 'managing agency commission, sitting fees and head office expenses' should be restricted with reference to the income earned in the business carried on in tea and fertilisers and the deduction under those heads cannot be given in ..... , for the assessment years 1966-67 to 1969-70, claimed deduction of the entire managing agency commission against the aggregate income of all the three businesses relating to tea, coffee and ..... conclusion that the assessee's business constituted a single and unitary business activity for the purpose of deduction of the managing agency commission is reasonable having regard to the facts of the case and based on valid materials ?' 3. ..... in this view, the aac, in his report, held that the managing agency commission, sitting fees as well as the head office expenses had to be allocated on the basis of the expenditure in the different items of business, that is, fertiliser, tea and coffee and only that relating to .....

Pallamalli Gram Panchayat Vs. Government of A.P. and ors.

Court : Andhra Pradesh

Reported in : 2008(5)ALD246

..... lakhs (rupees five lakhs only) to wc/self help groups at the village level and the nominee of the committee or group leader be enter into agreement with the executing agency with the following guidelines:(a) the works shall be entrusted to habitation level committee (hlc)/habitation wc/village level committee etc. ..... would show that shg/dwacra have some say in the allotment of works to an agency but such shg/dwacra cannot claim allotment of work to themselves.19. ..... this in light, a reading of clauses 6(a) to 6(e) would show that the leader of dwacra or shg can be nominated to enter into an agreement with the executing agency, which is entrusted with the works with the upper limit of rs. ..... short point for consideration is whether it is competent for mpdo to ehtrust various works in the panchayat area to any other agency other than the agency nominated by wc constituted by gp or wc itself?7. ..... and when works are taken up either by utilising panchayat funds or as and when funds are sanctioned by mpdo/ceo, wc has to select an agency to execute the work. ..... another aspect of the matter is that as complained in some writ petitions works were sanctioned to other agencies on nomination bars. ..... it is only the agency like hwc/hlc/ vlc that can be entrusted the ..... these agencies appear to have completed the works but bills have been ..... of the agency works of works in works value district gp/mp ..... dated 18.2.2005, would leave no doubt that government intended to entrust works to wc or an agency nominated by wc. .....

M/S. Sikkim Subba Associates Vs. State of Sikkim

Court : Supreme Court of India

Reported in : AIR2001SC2062; JT2001(5)SC186; 2001(3)SCALE721; (2001)5SCC629; [2001]3SCR261

..... recording a finding on the basis of indisputable facts that except for the first set of draws in respect of eight lotteries in groups a & b, the prize money obliged to be deposited seven days before the draw) as well as the agency fee running to crores was not deposited/remitted in time constraining thereby the state of mobilize funds to distribute prize money from state funds in order to preserve and protect the fair name and reputation of ..... illustrate r-25 dated 7.8.91 written to the appellants may be usefully extracted:-'i have been repeatedly reminding you for sending government dues of agency fees and prize money but it seems that you are not bothering to care for it ..... ignore, the fact that the initial preparations to float the publicise the scheme of lotteries in question involving considerable expenditure did not bring to them the expected returns, on account of the premature termination of the agency agreement and the encashment and appropriation of the bank guarantees ..... . i am, therefore, directed to inform you that if we do not receive agency fees together with 18% interest and prize money by the end of the next week, we shall be constrained to stop all your lottery draws without any further notice which may please note: this may be ..... . lost of eight lotteries-agency fee- 1,15,09,517interest- 5,25,5343rd .lost of eight lotteries-agency fee- 48,46,154,------------------- total rs:- 2,89,97,725-------------------- (rupees two crores eighty nine lakhs ninety seven thousand seven hundred twenty .....

Mineral Sales (P.) Ltd. Vs. OtoklIn Plants and Equipments Ltd. (In Pro ...

Court : Mumbai

Reported in : [2005]59SCL75(Bom)

..... from the several affidavits filed on record by the parties including the customs authority and the security agency, it is more than established that till the dismantling process commenced on 3rd july, 2003, goods belonging to both the cbl as well as aqh were lying on the site and constituted the plant and machinery ..... from the materials on record, it is possible to accept the plea of the security agency that the entire process was controlled by the representatives of the official liquidator, the court receiver, customs, cbl ..... moreover, it is seen from the record that ongc employed transport agency, who has transported 367 pipes during 19th august, 2003 till 24th november, 2003 out of the ..... besides, there is nothing to even remotely suggest that the agencies of ongc had engaged in the dismantling of the plant and machinery, without which it was not possible to remove the same as one single unit because of its sheer size ..... the registers submitted by the security agency may also be returned back to the security guard detective agency to be preserved by them for being made available to the court ..... according to cbl as well as rks, which was the agency engaged in the process of dismantling and removal of goods belonging to cbl, dismantling only of goods belonging to cbl was undertaken during this period and thereafter, the same were removed by employing 51 trucks between ..... inspection was taken at the kandla site by the representatives of the cbl, security agency and the official liquidator. .....

M. Venkata Subbaiah Vs. Engineer-in-chief, Public Health and ors.

Court : Andhra Pradesh

Reported in : 2007(1)ALD657

..... . 1600 m near papireddykandrika (v) in ozili mandal--------------------------------------------------------------------------------condition amount/quantity--------------------------------------------------------------------------------(a) to qualify for award of the contract, each bidder in the same name and style should have good experience in execution as original agency in similar works in the state and central government undertakings during the last five financial years from 2001-02 to 2005-06 ..... . 1200 m near graddagunta (v) in ozili mandal--------------------------------------------------------------------------------condition amount/quantity--------------------------------------------------------------------------------(a) to qualify for award of the contract, each bidder in the same name and style should have good experience in execution as original agency in similar works in the state and central government undertakings during the last five financial years from 2001-02 to 2005-06 ..... . 1200 m near gollapalem (v) in ozili mandal--------------------------------------------------------------------------------condition amount/quantity--------------------------------------------------------------------------------(a) to qualify for award of the contract, each bidder in the same name and style should have good experience in execution as original agency in similar works in the state and central government undertakings during the last five financial years from 2001-02 to 2005-06 .....

Lucas T.V.S. Ltd. Vs. Commissioner of Income Tax

Court : Chennai

Reported in : [1997]224ITR282(Mad)

..... we agree with the assessee that this item of expenditure is entitled to weighted deduction, since the certificate issued by the export inspection agency would amount to furnishing technical information with regard to the goods to be exported. ..... cit : [1987]165itr558(cal) held that the export agency inspection fee paid by the assessee for the purpose of obtaining the certificate, which was a necessary requirement for the export of goods, amounted to expenditure incurred for furnishing to a person outside india technical information for ..... 35b is not available on export inspection agency for fee, premium to export credit guarantee corporation and export pre-shipment advance interest 2. ..... since this expenditure was incurred in india, the assessee is not entitled to weighted deduction on the export inspection agency fees. ..... insofar as question number 1 is concerned, export inspection agency fee of rs. ..... export inspection agency fee rs. ..... the assessee claimed weighted deduction on the fees paid for export inspection agency. .....

Abdul Qadir Siddique Vs. State of Arunachal Pradesh and ors.

Court : Guwahati

..... 9.3.92 pursuant to annexure-i advertisement dated 9.4.98 issued by the arunachal pradesh energy development agency (apeda) inviting applications for filling up two posts of project officer (po) (energy) on standard deputation terms initially for a period of two years, the petitioner offered his candidature for one such posts. ..... 2000orderconsequent upon recommendation of the selection committee, the following officers are hereby appointed as project officers under arunachal pradesh energy development agency on transfer on standard deputation terms in the scale of pay of rs. ..... the agency can however, curtail/extend the period of deputation as per requirement of the agency and subject to good performance during the period of deputation.the other terms and conditions which are not specified herein shall be governed by the relevant rules and regulation and order issued by the agency from time to time. ..... they will be on deputation on an initial period of 2 (two) years from the date of joining in the arunachal pradesh energy development agency. ..... the above appointment is on deputation basis only and will not confer any right on the officer to claim for the regular absorption in the arunachal pradesh energy development agency.2. .....

S.K. Traders Through Its Proprietoress Smt. Kavita Maheshwari Vs. Addi ...

Court : Allahabad

Reported in : (2009)26VST601(All)

..... on which the notice dated 4th march, 2002 has been issued is also non-existence as the petitioner has not collected broken glass through i kabaries but has sold them in its commission agency purchased within the state of uttar pradesh from unregistered dealer and the petitioner cannot be treated as dealer or importer. ..... proposal to imposed tax on broken glass which have been purchased by the petitioner from unregistered dealer within the state of uttar pradesh and sold in its commission agency business on the ground that petitioner is the manufacturer or importer within the meaning of section 2(ee) of the act.29. ..... that liability of tax on sale of broken glass a fleeted by the petitioner through its commission agency is not upon the petitioner as it is neither manufacturer nor importer, whereas the respondent no. ..... according to the petitioner, complete details relating to sales of broken glass in its commission agency, which were purchased in uttar pradesh from unregistered dealers were disclosed in the course of ..... from unregistered dealer within the state of uttar pradesh in its commission agency account which was duly examined and verified by the respondent no. ..... 1,30,27655.45 effected by the petitioner in its commission agency, he has held as follows:blds :0 1]30]27]655 is0 45 dh fcdzh deh'ku [kkrs es viath0 ls izkarh; [kjhn czksfdu xykl dh fn[kk;h x;h gs ftl ij fuekzrk @ vk;krdrkz ds fcunq ij dj ns; gksus ds dkj.k dksbz dj nkf;ro o;kikjh ds lrj ij ugh curk gs abl deh'ku [kkrs es .....

Thiruppathi Venkatachalapathy Lorry Service, Through Partner N. Rathin ...

Court : Chennai

Reported in : II(1988)ACC102; (1988)1MLJ64

..... act, which reads as follows:where an agent, holding an express or implied authority to name another person to act for the principal in the business of the agency has named another person accordingly, such person is not a sub-agent, but an agent of the principal for such part of the business of the agency as is entrusted to him.the illustrations to this section read as follows:(a) a directs b, his solicitor, to sell his estate by auction, and to employ an auctioneer for the ..... 224, is relied on for the following proposition:(a) contract act (9 of 1872), section 182-agency-privity of contract between principal and agent.although only a consignee appointed b as agent for the charterer relationship as principal and agent springs up between a and b by such appointment by a,(b) civil p.c. ..... of total freight to payof goods articlessundervel the bestmatches matches matchescompany agency bundles 1000 675/- 1600/-pvt ltd. ..... from these facts, even if an agency could not be implied, a tacit agreement between the two railways to carry the respondent's goods to new delhi could be implied resulting in a contract of bailment between the e.p. ..... kela agencies, soron gate, kasganj. ..... kela agency kas ganjmatch industries through best matches agencyp. .....

Wasan Realtors Pvt. Ltd. Vs. the Official Liquidator of Meltron Semcon ...

Court : Mumbai

Reported in : [2009]94SCL187(Bom)

..... with regard to the suggestion of the official liquidator to recover the loss to be suffered after resale from the security agency, the security agency relies on its affidavit filed in this court to contest the charge of inaction or collusion and has disputed its responsibility to make the good the loss suffered on account of the theft. ..... however, a meeting was fixed in the office of the official liquidator on 22nd december, 2008 when the auction purchaser, concerned security agency and secured creditor pondered over the further steps to be taken after the theft in the factory premises. ..... due to the theft, as may be determined by this hon'ble court, to the official liquidator within such time as may be fixed since it appears that the theft was taken place due to the sheer negligence of security agency as recorded in the minutes prepared at the time of joint inspection on 29.12.08 as per exhibit 's'. ..... it is easy for the official liquidator and the security agency on duty to blame each other. ..... it is further suggested by the official liquidator that the movable assets can then be resold and the loss suffered can be recovered from the security agency. ..... (b) whether this hon'ble court would be pleased to direct the security agency i.e. m/s. .....