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Judgment Search Results Home > Cases Phrase: aircraft amendment act 2007 section 12 amendment of section 11 Court: karnataka Year: 2006 Page 4 of about 204 results (0.158 seconds)

Dec 18 2006 (HC)

Canara Precision Instruments by Prop. Mrs. Lalitha M. Achar, Vs. Union ...

Court : Karnataka

Decided on : Dec-18-2006

Reported in : AIR2007Kant100; III(2007)BC203; [2007]137CompCas306(Kar); ILR2007KAR410

..... has to be treated as an application for the purpose as per sub clause (1) of section 30 of the amended act accordingly, it was submitted that when there being such a provision to enable to carry out the purpose of the act, the central government may make such rules in furtherance of the same by virtue of section 30(1) and a ..... which the fee he has to pay is only rs. 250/- and not the amount as claimed i.e, rs. 30,000/-. it is further contended, the amendment to section 30 of the act makes it clear that what is sought to be challenged by the petitioners is in the form of an appeal to the tribunal as against the order of ..... imposing fees for dealing with such matters in modification of the earlier amount fixed and not in disregard of the provisions of the act rather it is contemporaneous and in conformity with the provisions of the act and that the amended provision imposing fees to be paid by way of court fee is neither arbitrary nor ultravires the legislation.9. in the light .....

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Jun 27 2006 (HC)

Prakash K. Srivastava and anr. Vs. the Tehsildar and ors.

Court : Karnataka

Decided on : Jun-27-2006

..... the sale deeds are executed by the re-grantees after obtaining prior permission from the competent authority on 27.3.1973 and therefore, the provisions of the amended act have no application to the facts of the present case and hence, the impugned order annulling the sale deeds and reverting the lands in favour of ..... karnataka only on payment of an amount, village offices abolition equal to fifteen times the amount (amendment) act, 1978. of full assessment of the land. _______________________________________________________________________thus, it is clear from the aforesaid provision as it stood prior to amendment i.e. as in the year 1973 that the land regranted should not be transferred without prior ..... inasmuch as the sale deeds vide annexures- c and d were executed on 27.6.1973 i.e., much prior to the amendment. thus, the subsequent amendment to section 5(3) of the act has got no bearing on the case on hand.6. the first respondent has also observed in his order that the petitioners have .....

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Nov 18 2006 (HC)

The Chief Secretary, Posts and Telegraphs Telecommuniations, Governmen ...

Court : Karnataka

Decided on : Nov-18-2006

Reported in : 2007(1)KarLJ459; 2007(1)KCCR90; 2007(1)AIRKarR346; AIR2007NOC312

..... proceedings and for issue of final notification etc., and such developments having come into play, subsequent to the filing of the suit, in the absence of suitable amendment to the pleadings, the plaintiff could not have sought for recovery of possession merely based on the determination of the lease in terms of the quit notice. it ..... had permitted acquisition proceedings to continue only in the normal course. if so, the advancement of the taking up of possession as per the provisions of the act is not achieved, and though taking possession in the present situation could be contended as only symbolic even that is only after the proceedings up to section 9 ..... as parties to the suit. it is also urged in support of the appeals that the notification issued for acquisition of the properties under section 4 of the act having survived and thereafter under section 5a proceedings having taken place and section 6 declaration having been issued subsequently by publishing it in the gazette dated 3-5 .....

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Dec 22 2006 (HC)

The Deputy Commissioner of Income Tax (Assessment) Special Range-6 Vs. ...

Court : Karnataka

Decided on : Dec-22-2006

Reported in : (2007)209CTR(Kar)62; [2007]293ITR451(KAR); [2007]293ITR451(Karn)

..... rs. 3,90,530/- the turnover of the previous assessment year. the tribunal had considered the three condition* specified in section 40a(2)(a) of the act while confirming the order of the assistant commissioner regarding the excessiveness or unreasonableness of the remuneration and commission alleged to have been paid by the assessee to his brothers ..... in : [1970]78itr268(sc) . in the said case, the supreme court has ruled that in an enquiry, under section 10(4a) of the income tax act, 1922, into the excessiveness or unreasonableness of an allowance resulting in the provision of any remuneration or benefit or amenity to a director or a person who has ..... the respondent-assessee' a case, in relation to the assessment year 1991-92, 1992-93, the commissioner took up revisional proceedings under section 263 of the act on the ground that the assessments made by the assessing authority were erroneous and prejudicial to the interest of revenue, in that, the assessing authority had erroneously .....

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Apr 12 2006 (HC)

Leelavathi @ Leelamma and anr. Vs. Chandra Mouli and anr.

Court : Karnataka

Decided on : Apr-12-2006

Reported in : ILR2007KAR2338; ILR2007(2)Kar2338; 2007(4)KCCRSN217(DB)

..... patil and anr. 2004 air kant h.c.r. 2287.23. he also relied on section 155 of the m.v. act, to show that the said provision was incorporated in the re-amended m.v. act, 1988. he points out that in the instant case there is no question of administration of the estate of the deceased or recovery ..... the decision in the case of uttam kumar v. madhav and anr : ilr2002kar1864 . our attention was drawn to the provisions of section 306 of the indian succession act, 1925 (central act no. 39 of 1925). placing reliance on both these decisions, the learned counsel assertively canvassed that the claimants could not have continued to prosecute the claim petition filed ..... of debts of the deceased. therefore, provisions of section 306 of indian succession act, were not attracted.24. to appreciate the grounds .....

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Dec 22 2006 (HC)

Smt. M.C. Nagalakshmi and ors. Vs. Sri. M.A. Farook and Sri. M.A. Yaku ...

Court : Karnataka

Decided on : Dec-22-2006

..... are not entitled for the decree for specific performance, as it would fall under section 20 of the specific relief act. he further submitted that by application dated 27.3.2006 in i.a. iv, defendants have sought for an amendment, of the written statement under order vi rule 17 read with section 151 of cpc interalia for insertion of ..... and injury and submitted that the court should exercise its discretion in favour of defendants by refusing to grant the decree for specific performance. he also submitted that the amendment application be allowed to plead the repudiation of the contract by defendant no. 8. he also submitted that defendants have filed another application under order xli rule 27 cpc ..... to the proceedings by virtue of an order dated 23.2.2000, the said order binds defendant no. 9. he also submitted that it is not universal law that amendment would go back to the date of application. in this regard, he relied on a judgment reported in air 2002 sc 3369 head note-c. in support of his .....

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Sep 27 2006 (HC)

Mc.Dowell and Co., Rep. by Its Managing Director Sri. Vijay Kumar Rekh ...

Court : Karnataka

Decided on : Sep-27-2006

Reported in : [2007]291ITR439(KAR); [2007]291ITR439(Karn)

..... protecting the environment. if the intention of the legislature is not to grant after 1987 this benefit, they would have either deleted section (2c) or they would have amended the said section. so long section 32a(2c) is available on record, the benefit cannot be denied by the department. any denial of benefit would be going ..... has chosen to reject the request relating to the investment allowance on effluent treatment plant installed in distilleries in the light of schedule 11 of the income tax act. when the same was challenged, the appellate authority also accepted the order of the assessment authority. the appellate commissioner would hold that the effluent treatment plant is ..... machinery or plant referred to in sub- section 1 shall be the following namely, a new ship or new aircraft acquired after 31.3.1976 by an assessee engaged in the business of operation of ships or aircraft. for the purpose of business of generation or distribution of electricity or any other form of power or in .....

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Aug 25 2006 (HC)

Motor Industries Co. Ltd. Vs. Commissioner of Income-tax

Court : Karnataka

Decided on : Aug-25-2006

Reported in : (2006)206CTR(Kar)23; [2007]291ITR269(KAR); [2007]291ITR269(Karn)

..... receipt arising from business within the meaning of section 4(3)(vii) of the income tax act. the facts of that case show that the assessee namely hindustan aircraft ltd., which carried on business in assembling and overhauling, different types of aircraft, held dollars with its bank in america, which were partly received from its clients for repairs ..... the conditions laid down in section 40a(7) had to be fulfilled. the deduction could not be allowed on general principles under any other section of the act, because sub-section (1) of section 40a made it clear that the provisions of the section had effect notwithstanding anything to the contrary contained in any other ..... right holding that in order to fulfil the criterion of 'contribution towards an approved gratuity fund, as finding place in section 40a(7)(b)(i) of the it act, 1961 it is necessary that the entire amount will have to be actually contributed to the. aforesaid approved gratuity fund in the immediately succeeding year or in the .....

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Sep 15 2006 (HC)

The Deputy Commissioner of Income Tax Vs. Mc Dowell and Company Ltd., ...

Court : Karnataka

Decided on : Sep-15-2006

Reported in : (2007)207CTR(Kar)219; [2007]291ITR107(KAR); [2007]291ITR107(Karn)

..... merely placing reliance on an unconnected earlier order of the tribunal?d(i) whether the tribunal was right in canceling the disallowance of expenditure incurred on maintenance of aircraft when the assessee had not discharged its primary burden of proof?d(ii) whether the tribunal was right in law in disposing of the appeal for the assessment year ..... claim for payment of commission and the income tax authorities can go into the question whether the commission paid is properly deductible under section 37 of the income tax act, 1961.it was further ruled in para 8 reading as under;8. we are in full agreement with the reasoning of the assessing authority. we have already ..... or not. the tribunal was concerned with the merits of these adjustments made by the department. subsequently, the department passed an order under section 143(3) of the act. after hearing the assessee, additions were made in terms of an order dtd 31-3-1997. an appeal was filed against the order passed under section 143(3) .....

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Sep 13 2006 (HC)

Stovekraft Private Limited, Rep. by Its Managing Director Rajendra Gan ...

Court : Karnataka

Decided on : Sep-13-2006

Reported in : 2007(214)ELT179(Kar)

..... materials will come within the definition of 'goods' or not.8. the word 'goods' is defined under section 2(22) of the act as under:section 2(22): 'goods includes -(a) vessels, aircrafts and vehicles;(b) stores;(c) baggage;(d) currency and negotiable instruments; and(e) any other kind of movable property; 9. sri ..... kiran javali, learned counsel appearing for the petitioner by relying upon sub-clause (e) of clause 22 of section 2 of the act contends that the files, documents, floppies ..... the writ petition. the said mahazar discloses that, the respondents-authorities have seized 69 files, containing the documents which are required for further investigation under the act. at the same time, the officers of the department have drawn three representative samples from the imported raw materials, as well as, from the locally procured .....

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