Judgment Search Results Home > Cases Phrase: aircraft amendment act 2007 section 12 amendment of section 11 Court: kerala Page 1 of about 4,632 results (0.098 seconds)

S. Abdul Salam and Others Vs. Union of India Represented by Its Secret ...

Court : Kerala

..... the 'children of a lesser god', with regard to the eligibility to obtain the statutory compensation payable under the carriage by air act 1972, as amended by the carriage by air (amendment) act, 2009 (act 28 of 2009) incorporating the relevant provisions under the iii schedule in conformity with the montreal convention adopted on 28.05.1999, is ..... of the 'third schedule' by both the sides, which stipulates that notwithstanding anything contained in any other law for the time being in force, where the aircraft accident results in death or injury of passengers, liability is cast upon the carrier to make 'advance payments' without delay to the persons entitled for meeting their ..... , the second respondent, jet airways, travel agents association of india, travel agents federation of india and the air cargo agents association of india on 31.08.2007. it was after hearing the version of all concerned, that the report was finalized by the committee. pursuant to further steps, the bill was piloted by .....

Commissioner of Wealth Tax Vs. Smt. K.R. Ushasree and ors.

Court : Kerala

Reported in : (2010)229CTR(Ker)52

..... 174 ctr (sc) 521 : (2002) 9 scc 1 and in ksidc ltd. v. cit : (2003) 179 ctr (sc) 1 : (2003) 11 scc 363.4. the wt act was amended by finance act, 1992 to implement the recommendations of the chelliah committee. the committee's recommendations are extracted in the budget speech of the finance minister, relevant portion of which is extracted ..... or any other precious metal or any alloy containing one or more of such precious metals (other than those used as stock-in-trade); yachts and boats and aircrafts (other than those used for commercial purposes), cash in hand in excess of rs. 50,000 of individuals or hufs and in case of any other person any ..... 15 lakhs. i propose to accept the recommendation and i hope this change will encourage investments in productive assets and discourage investments in ostentatious non productive wealth.pursuant to the amendment, the cbdt issued circular no. 636, dt. 31st aug., 1992 [(1992) 107 ctr (st) 1] which is as follows:54. with a view to stimulating investment .....

CochIn International Airport Ltd. Vs. the Regional Labour Commissioner ...

Court : Kerala

Reported in : 2009(2)KLJ432

..... the central government. the activity carried on in an aerodrome would, therefore, be subject to the conditions that the central government would impose in granting a licence under the aircraft act and the rules framed thereunder. absence of a licence would make the activity illegal. but, does it mean that the industry came into existence and is being run under ..... before concentrating on the relevant provisions in the clra act, the court proceeded to have a bird's eye view of the act. the court referred to the definition of appropriate government' as contained in section 2(1)(a) of the clra act as it stood prior to the amendment of the clra act, 1978 with effect from 21.8.1976 and then ..... went on to advert to the amended definition of 'appropriate government' as occurring in section 2(1)(a) of the act. the court noted in paragraph 24 of the judgment that .....

Kerala Colour Lab. Association Vs. Union of India (Uoi)

Court : Kerala

Reported in : (2002)174CTR(Ker)464; 2003(156)ELT17(Ker); [2003]264ITR633(Ker); 2006[2]STR554; [2007]8STT353

..... srikrishna, c.j.1. both these writ petitions under article 226 of the constitution of india challenge the imposition of service tax under finance act of 1994, as amended by the finance act of 2001, on the taxable service provided by a photography studio or agency, in relation to photography, in any manner.2. service tax ..... receptions, conventions, fashion shows, sports and news events (news agency services, press photographers being excluded); structures and other surfaces from aircraft or helicopters with the help of cameras mounted on such aircraft or helicopter, laser photography to create holograms; motion picture photography, also known as cinematography to make films, which involves the general ..... the principle laid down in rainbow colour lab (supra) runs counter to the express provision contained in article 366(29-a), since after the 46th amendment to the constitution, the state would now be empowered to levy sales tax even on the material used in a works contract. it is also pointed .....

Commissioner of Income-tax Vs. A.V. Thomas and Co. Ltd.

Court : Kerala

Reported in : [1997]225ITR29(Ker)

..... that section 80ab has no application when claim is put forward under section 80hhc. the assessee has satisfied all the conditions necessary under section 80hhc before its amendment with effect from april 1, 1986, and, therefore, it is entitled to deduction to the extent of rs. 1,52,764. the tribunal, on appeal ..... relating to the cost of repairs and insurance premium of motor cars from the expenditure by applying the provisions under section 37(3a) of the income-tax act, 1961. the assessee successfully challenged the disallowance before the commissioner of income-tax (appeals). on an appeal filed by the revenue, the tribunal upheld the ..... to in sub-section (3a) is that incurred on -- ... (ii) running and maintenance of aircraft and motor cars ; or . . . (c) expenditure on running and maintenance of aircraft and motor cars shall include, -- (i) expenditure incurred on chartering any aircraft and expenditure on hire charges for engaging cars plied for hire ; (ii) conveyance allowance paid to .....

Commissioner of Income Tax Vs. A. V. Thomas and Co. Ltd.

Court : Kerala

Reported in : (1997)142CTR(Ker)364

..... to the extent of rs. 1,52,764. the tribunal, on appeal by the revenue agreed with the first appellate authority and held that even after the amendment which came into force from 1st april, 1986 the assessee is entitled to deduction under section 80hhc.6. it is contended before us by the learned standing ..... disallowed certain amounts relating to the cost of repairs and insurance premium of motor cars from the expenditure by applying the provisions under section 37(3a) of the it act, 1961. the assessee successfully challenged the disallowance before the cit(a). on an appeal filed by the revenue, the tribunal upheld the view taken by the ..... to in sub-s. (3a) is that incurred on -xxxxxx(ii) running and maintenance of aircraft and motor cars; orxxxxxx(c) expenditure on running and maintenance of aircraft and motor cars shall include -(i) expenditure incurred on chartering any aircraft and expenditure on hire charges for engaging cars plied for hire;(ii) conveyance allowance paid to employees .....

National Aviation Company of India Ltd. Vs. S. Abdul Salam and Others

Court : Kerala

Reported in : 2011(4)ILR(Ker)4; 2011(4)KLJ235; 2011(3)KHC761; 2011(4)KLT72

..... law on compensation payable to air crash victims. there is no need to go into all these because montreal convention is made law of the land through amendment to the act in 2009 (s. 4a) and incorporation of third schedule which applies to all claims pursuant to accidents in international flights. further, government of india in ..... which shall remain subject to the provisions of these rules. r.28. notwithstanding anything contained in any other law for the time being in force, where the aircraft accident results in death or injury of passengers, the carrier shall make advance payments without delay to a natural person or persons who are entitled to claim compensation ..... a new legal standard for damages above the special drawing rights, see kruger v. united airlines, inc., 481 f. supp. 2d 1005, 1008 (n.d. cal 2007). 13. it is seen from the above that the american district court also understands the provisions of the montreal convention as providing for payment of damages proved up to .....

M/S.Delta Communications Vs. The State of Kerala

Court : Kerala

..... supply of food and beverages, sales tax is leviable on the same by virtue of sec.2(29) of the k.g.s.t act introduced after the constitutional amendment, it is essentially a contract of service. therefore, payment of sales tax treating the transactions partly as sale of goods does not exonerate the ..... appeal order dated2906.2012 for the assessment year20072008. annexure-d: true copy of the sample copy of the work order placed by m/s. reliance communications limited dated1905.2007. respondent's annexures: nil //true copy// p.s. to judge st/- antony dominic & shaji p. chaly, jj.----------------------------------------------- o.t.rev.no.103 of 2012 ..... petitioner from liability for service tax under the central legislation, since service of food and beverages by the caterers to aircraft amounts to sale of goods .....

Raymund Gencianeo Vs. State of Kerala

Court : Kerala

Reported in : 2003(2)ALT(Cri)323; 2004CriLJ2296; 2003(3)KLT174

..... of india shall be such as may be specified from time to time by or under any law made by parliament. article 297 was substituted by the constitution (fourtieth amendment) act, 1976 which came into force with effect from 27.5.1976. territorial waters, continental shelf, exclusive economic zone and other maritime zones ..... of the code apply to any offence committed by any citizen of india in any place without and beyond india and by any person on any ship or aircraft registered in india wherever it may be. section 2 of the code provides that every person shall be liable to punishment under this code and not otherwise for every ..... this court that the central government in exercise of the powers conferred under section 3(3) of the territorial waters, continental shelf, exclusive economic zone and other maritime zones act issued any notification altering the limit of territorial waters. the territorial waters is every line every point of which is at a distance of twelve nautical miles from the .....

Commissioner of Income-tax Vs. Bhageeratha Engineering Ltd.

Court : Kerala

Reported in : (1992)99CTR(Ker)204; [1992]193ITR674(Ker)

..... follows that the meaning that should be given to these words industrial undertaking must be the natural meaning. it is all the more so because the income-tax act is one consolidating and amending the law relating to income-tax and supertax. (see rao bahadur ravula subba rao v. cit : [1956]30itr163(sc) ).undertaking in common parlance means ..... view that the reasons and conclusion of the tribunal are justified in law. section 32a(2)(b)(iii) of the income-tax act, 1961, runs as follows :'32a. investment allowance. - ... (2) the ship or aircraft or machinery or plant referred to in sub-section (1) shall be the following namely :- ...(b) any new machinery or ..... all an activity, business, or trade an 'industrial undertatking'. we should bear in mind the wide language employed in section 32a(2)(b)(iii) of the income-tax act. the 'industrial undertaking' may be any one of the categories, 'business of construction', 'business of manufacture', 'business of production', of any article or thing, not .....