Judgment Search Results Home > Cases Phrase: aircraft amendment act 2007 section 14 amendment of section 11b Court: chennai Page 1 of about 15 results (0.072 seconds)

Commissioner of Wealth-tax Vs. Arti Goenka

Court : Chennai

Reported in : (1980)14CTR(Mad)264; [1980]121ITR632(Mad)

..... for these assessment years. the cwt has obtained a reference of the questions, already extracted, to this court.5. section 5 of the w.t. act, as it was in force prior to certain amendments made in the year 1971, so far as it is relevant to the present case, ran as follows:' 5. (1) wealth-tax shall not ..... containing one or more of such precious metals. by virtue of the second proviso the exemption in respect of conveyances, i.e., motor cars or other mechanically propelled vehicles, aircraft or boats, will be available only to the extent their value does not exceed, in the aggregate, the sum of twenty-rive thousand rupees. under the first explanation, ..... article or worked or sewn into any wearing apparel. explanation 2.--for the purposes of this clause, ' conveyance ' means any motor car or other mechanically propelled vehicle, aircraft or boat. ' 10. in the notes on clauses, the following explanation in regard to the introduction of these provisions was given :' clause 32 seeks to make certain .....

Indian Commercial Pilots Association Rep. by Its President Vs. Union o ...

Court : Chennai

Reported in : (2006)4MLJ289

..... the powers conferred on the second respondent under rule 133(a) as the said authority has no rule-making power or authority under the aircraft act and/or the aircraft rules to issue such directions. according to the learned counsel, by executive instructions, the second respondent cannot impose any new conditions for ..... disqualifying a pilot from holding a licence and that it could be done only by the central government by amending the relevant rule.5. learned ..... certain reasonable restrictions. therefore, members of the petitioner-association have no unrestricted fundamental right to fly the aircraft and their rights are regulated by the service regulations and the provisions of the aircraft act and the aircraft rules. the impugned circular, therefore, does not in any interferes with or restricts the fundamental rights .....

Caravel Logistics Pvt Ltd Vs. the Joint Secretary Ra

Court : Chennai

..... behalf of the person-in-charge. the supreme court held as under: "7. it may be noticed that sub-section (2) of section 148 was incorporated by way of an amendment. the objects and reasons for its incorporation were notified in the gazette of india on 14-12-1962, part ii, s. 2, ext., p. 368 as under: '148 ..... be countenanced in view of the categorical finding of the supreme court in british airways plc. case, referred supra, where they have interpreted sections 116 and 148 of the act to hold that the steamer agent is equally responsible as a person-in-charge, as the words used are "any person". the petitioner herein squarely satisfies the term agent ..... of the customs as his agent for the purposes of dealing with the cargo offloaded from the aircraft of the appellants' carrier. ....12. accepting the submission of the appellants that after the issuance of an order under section 42 of the act no proceedings could be initiated against the person-in-charge of the carrier would amount to negating .....

J. Parthiban and ors. Vs. State of Tamil Nadu Rep. by Its Secretary to ...

Court : Chennai

Reported in : AIR2008Mad203; (2008)3MLJ657

..... lists and replace the entry in the concurrent list by a comprehensive entry covering the whole subject. (see statement of objects and reasons in respect of constitution (seventh amendment) act, 1956).11. the scope of entry 42 in list iii of the seventh schedule has been considered in detail in rustom cavasjee cooper v. union of india ..... full details from the airports authority of india. subsequently, the state government in g.o.ms. no. 108, transport (i-2) department, dated 09.10.2007 accorded administrative sanction to acquire and alienate 1069.99 acres of land in manapakkam, kolapakkam, gerugambakkam, tarapakkam and kovur villages on the northern side of the existing ..... 1) of section 3, save as otherwise provided under the act. section 22 of the act gives an overriding effect to the provisions of the act.10. we may now refer to the relevant entries. entry 29 in list i (union list) reads as under:airways; aircraft and air navigation; provision of aerodromes; regulation and organisation of .....

Suresh Colour Labs Vs. Union of India

Court : Chennai

Reported in : 1993(64)ELT399(Mad)

..... enacted to consolidate and amend the law relating to customs. before that the law was governed by the sea customs act 8/1878. the inland bonded warehouses act 8/1896, the land customs act 19/1924 and the aircraft act 22/1934. all the four acts were repealed by the customs act. section 12 of the customs act provided that duties of customs ..... s external trade made it necessary to revise the entire nomenclature of the tariff so as to bring in line with the contemporary conditions. the indian tariff (amendment) act, 1949 was enacted for the purpose of giving effect to the tariff concessions agreed to by india under the general agreement on tariffs and trade (gatt). that ..... was not quite satisfactory and the customs co-operation council recommended certain measures to be taken with effect from 1978. hence amendment act 26 of 1978 was enacted. there were some more amendments and ultimately act 8 of 1986 was passed which came into force on 28-2-1986. the entire first schedule has been replaced. it .....

Dass Colour Lab Vs. Union of India (Uoi) and ors.

Court : Chennai

Reported in : 1993(42)ECC243

..... enacted to consolidate and amend the law relating to customs. before that the law was governed by the sea customs act 8/1878, the inland bonded warehouses act 8/1896, the land customs act 19/1924 and the aircraft act 22/1934. all the four acts were repealed by the customs act. section 12 of the customs act provided that duties of customs ..... s external trade made it necessary to revise the entire nomenclature of the tariff so as to bring in line with the contemporary conditions. the indian tariff (amendment) act, 1949 was enacted for the purpose of giving effect to the tariff concessions agreed to by india under the general agreement on tariffs and trade (gatt). that ..... was not quite satisfactory and the customs co-operation council recommended certain measures to be taken with effect from 1978. hence amendment act 26 of 1978 was enacted. there-were some more amendments and ultimately act of 1986 was passed which came into force on 28.2.1986. the entire first schedule has been replaced. it is .....

Society for Welfare of Indian Pilots. Vs. Union of India, and ors.

Court : Chennai

..... yet the learned senior counsel appearing for the petitioner would submit that he has some reservation with regard to clause 2.4 of the proposed draft amendment to the civil aviation requirements in particular sub-clause 5 of clause 2.4, which reads as follows:- 2.4 operating requirement:-(i).......(ii).......(iii).......( ..... was filed and notice was ordered to the respondents, substantial developments have taken place in as much as the second respondent has notified a draft amendment to the civil aviation requirement and has prescribed conditions for foreign pilots or foreign licences equivalent to that of their indian counter parts.18. thus, ..... is empowered to issue special directions and such special directions shall not be inconsistent with the aircraft act or the rules, relating to the operations, use, possession, maintenance or navigation of aircraft flying in or over india or of aircraft registered in india. therefore, such power to issue direction cannot be exercised in a manner, .....

Mercantile Credit Corporation Ltd. Vs. Commissioner of Income-tax

Court : Chennai

Reported in : [2000]245ITR245(Mad)

..... cash allowances of medical reimbursement should be disallowed under the provisions of section 40a(5) of the income-tax act, 1961 (2) whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the amended rates of depreciation prescribed in appendix i to the income-tax rules, 1962, would not be applicable for pending ..... sub-section (2)(a) of section 32a which specifically requires that the assessee, in order to claim investment allowance in respect of ships or aircraft, must be engaged in the business of operation of ships or aircraft. 21. even in section 32a(4), which provides for keeping a reserve, as a condition for securing the deduction, there is no phraseology ..... or for whatever other purpose the machinery is designed. sub-section (2) covers all items in respect of which investment allowance can be granted. these items are ship, aircraft or machinery or plant of certain kinds specified in that sub-section. in respect of a new ship or a new .....

Mercantile Credit Corpn. Ltd. Vs. Commissioner of Income Tax

Court : Chennai

Reported in : [2000]108TAXMAN210(Mad)

..... cash allowances of medical reimbursement should be disallowed under the provisions of section 40a(5) of the income tax act, 1961 ?2. whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the amended rates of depreciation prescribed in appendix-i of the income tax rules, 1962, would not be applicable for pending ..... sub-section (2)(a) of section 32a which specifically requires that the assessee, in order to claim investment allowance in respect of ships or aircraft, must be engaged in the business of operation of ships or aircraft.(b) even in section 32a(1) which provides for keeping a reserve, as condition for securing the deduction, there is no phraseology indicating ..... or for whatever other purpose the machinery is designed. sub-section (2) covers all items in respect of which investment allowance can be granted. these items are, ship, aircraft or machinery or plant of certain kinds specified in that sub-section. in respect of a new ship or a new .....

Poompuhar Shipping Corpn. Ltd. Vs. Jt. Cit

Court : Income Tax Appellate Tribunal ITAT Chennai

Reported in : (2003)85ITD564(Chennai)

..... of the previous year in which the ship or aircraft was acquired or the machinery or plant was installed, the assessee does not utilise the amount credited to the reserve account under sub-section (4) of section 32a ..... of the original asset purchased."where an allowance by way of investment allowance has been made wholly or partly to an assessee in respect of a ship or an aircraft or any machinery or plant in any assessment year under section 32a and subsequently (b) at any time before the expiry of ten years from the end ..... allowance originally allowed shall be deemed to have been wrongly allowed and the assessing officer may, notwithstanding anything contained in this act, recompute the total income of the assessee for the relevant previous year and make the necessary amendment; and the provisions of section 154 shall, so far as may be, apply thereto, the profit of four years specified .....