Judgment Search Results Home > Cases Phrase: appropriation railways no 3 act 2008 Court: chennai Page 7 of about 238 results (0.059 seconds)

Rane Brake Linings Ltd. Vs. Commissioner of Income-tax, Madras

Court : Chennai

Reported in : [1983]144ITR340(Mad)

..... the sum and substance of the rule is that where no provision is made in the appropriation account for proposed dividends, or where the provision made is inadequate, then the whole amount distributed as divided or that amount of distribution which is in excess of the provision made, m shall be deducted from the general reserves for ..... , the court proceeded to observe that the question whether any amount credited in the company's reserve account constitute 'reserves' or not must be examined from the point of view of the nature3e and circumstances relating to the appropriation and the intention with which such appropriation has been made. ..... the supreme court further observed that in that sense the divided recommended by the directors cannot be regarded, as yet, as an appropriation from the general reserve. ..... view that if the divided has been provided for out of the profits of the year ended december 31, 1970, under a proviso for proposed divided that amount could not, at the same time, have been appropriated to the general reserve. ..... this rule was introduced by the finance act in the year 1976, with a limited retrospective effect. ..... ii of this act as well as similar provisions in an earlier enactment (the super profits tax act, 1963). ..... ii of the act was intended to be quite different. 8. ..... ii of the companies (profits) surtax act, 1964. 2. ..... ii of the act. ..... act, 1964. .....

Ashok Leyland Ltd., Ennore, Madras Vs. State of Madras

Court : Chennai

Reported in : AIR1968Mad348; [1967]20STC450(Mad)

..... clause (a) to sub-section (2) will apply with reference to the time of a contract of sale and clause (b) with reference to the time of appropriation of the goods to the contract by the seller or by the buyer with or without the assent of one or the other. ..... the sale of goods act, it is well known, contains no indication as to the situs of sale, though it contains rules which apply to a determination of when a sale is concluded, as for instance, by passing of property or by appropriation or by delivery and so on. ..... if this test is applied, namely, appropriation, as is contended for the assessee, the completion of the inter-state sale cannot be determined with reference to the delivery but only with reference to the appropriation itself. ..... when a sale is complete will depend on a number of facts, including the nature of the goods, and the terms relating to appropriation, or the manner of delivery. ..... 4(2), the conventional tests as to completion of sales to be found in the sale of goods act will any more apply. .....

Alavai Industries Private Ltd. Vs. Commissioner of Income-tax

Court : Chennai

Reported in : [1970]76ITR310(Mad)

..... was, speaking for the bench, said at page 181 as follows: 'the section is in three parts : the first part defines the scope of the jurisdiction of the income-tax officer to act under section 23a of the act; the second part provides for the exercise of the jurisdiction in the manner prescribed thereunder; and the third part provides for the assessment of the statutory dividends in the hands of the shareholders.' ..... dividends were declared at the general body meeting held by the company for the purpose, amongst others, and the declaration of dividend being essentially a matter which is domestic, the company acted exclusively within its province and unless it could be clearly said that it has exceeded its obligations and has declared a dividend one way or the other unreasonably, then only the jurisdiction ..... pointed out by the appellate assistant commissioner, thecreation of reserves are appropriation and have no relevance in finding out whether the provisions of ..... their understanding of the section that the creation of reserves or of appropriation for the same have no relevance to the investigation under section 23a is obviously running contra to the ratio of the decision of the supreme ..... pertaining to the internal management of the company, and therefore it is that 'the arm-chair principle' has been invoked to find whether the decision or act of the company is unreasonable from the commercial point of view and whether such a decision would not satisfy the acid test of reasonableness. 5. .....

Commissioner of Income-tax Vs. P.S.G. and Sons Charities

Court : Chennai

Reported in : [1997]223ITR831(Mad)

..... of any such undertaking shall not be included in the total income of the person in receipt thereof, the income-tax officer shall have power to determine the income of such undertaking in accordance with the provisions of this act relating to assessment and where any income so determined is in excess of the income as shown in the accounts of the undertaking, such excess shall be deemed to be applied to purposes other than the charitable or religious purposes and, accordingly, chargeable ..... second part provides that where the property held under trust is a 'business undertaking', the income-tax officer shall have power to determine the income of such undertaking in accordance with the provisions of the said act and where the income so determined is in excess of the income as shown in the accounts of the undertaking, such excess shall be deemed to be applied to purposes other than the charitable or religious purposes. 9. ..... wherever parliament considered the computation of income should be in accordance with the provisions of the income-tax act, 1961, it introduced the concept by using appropriate language. ..... it was contended by the assessee that since its income was far below the amount of appropriation for charitable purposes, the entire income should be exempted under section 11(1) of the act.13. .....

V. Mohamed MohIn Vs. Madras State Wakf Board

Court : Chennai

Reported in : AIR1968Mad243

..... in accordance both with the probabilities of the case and with the language of the document to conclude that, an estimate being made of the probable expenses of the charity and of the income of the villages, an appropriation was upon the division of the zamindari made to the plaintiff which would enable her to carry on the charity but would leave her free to retain for her own use any surplus after that ..... ashiq hussain, ilr 4 luck 429 = air 1929 oudh 225, but the question for decision in that case was whether the charitable and religious trusts act 14 of 1920 applies to the cases of mixed wakfs or trust where a portion of the benefit is allotted for private purposes or whether it applies only to those cases where the entire benefit is allotted ..... it was, however, argued by the learned counsel for the person who made the application against the mutavalli that only those wakfs could come under act 6 of 1913, which were made wholly or mainly for the maintenance and support of the wakif's family, children or descendants, but that the wakf in question being mainly for religious and charitable ..... be utilised for the performance of the religious and charitable acts mentioned in it, and did not intend any portion thereof to be taken by the plaintiff and his descendants or the plaintiff's sister and her descendants, and that those persons have been referred to merely as persons who should receive the income and conduct the charities without appropriating any portion thereof for themselves. .....

K.K. Ramesh Vs. The Government of Tamil Nadu rep. by its Home Secretar ...

Court : Chennai Madurai

..... 11183 defaulters were apprehended and prosecuted realizing a fine of rs.81,95,748/1 and rs.83,32,180/- respectively and authorized vendors are issued with i.d cards by the licenses and counter signed by railway officials and special monitoring of action against unauthorized vending is being done at appropriate level in order to eradicate unauthorized vending by forming special ..... the rpf has also been entrusted with the additional responsibility of providing security to the passengers as per the rpf act and rpf is empowered to prosecute offenders for minor offences under railways act, which affects passenger security and running of trains such as unauthorized howking, nuisance, gents travelling in ladies coaches etc. ..... period 2001, 2012, and 2013 no such incident of rape has occurred in train or in railway premises in tamil nadu and in regarding to unauthorized vending in trains instructions are already in vague from railway board to discourage the same and the railway protection force conduct regular drives against unauthorized vending in train and the defaulter's apprehended are prosecuted under the relevant provisions of railway act and during the year 2013 and 2014 upto may 24461 and .....

The Divisional Railway Manager/PL/MAS, Union of India, Southern Railwa ...

Court : Chennai

..... was a vigilance check conducted in train no.15901, bangalore city to dibrugarh express on 25/26th august 2014, based on the alleged information that the ticket checking staff, working in train no.15901, were in the habit of collecting money as railway fare, but they neither issued receipt for the amount collected nor returned the balance to the passengers and retained the same for their personal gains, is not disputed. 19. ..... though the inter-divisional transfer order, dated 24.11.2014 and revocation order, dated 27.01.2015, are stated to have been served only on 29.01.2015, on the grounds, inter alia that the 2nd respondent reported sick at railway health unit and returned to duty only on 01.11.2014 and therefore, it could not be served, the fact remains that transfer has been effected, only during suspension, cannot be disputed. ..... similarly if a person makes any representation with respect to his transfer, the appropriate authority must consider the same having regard to the exigencies of administration. ..... 1138 of 2008 dated 24.4.2009, the division bench considered a similar issue and the relevant paragraphs 8 to 13 are extracted hereunder:- "8. ..... acting zonal manager, food corporation of india (1980 i llj 1) , the hon'ble division bench of this court held at paragraph 7 as follows:- "7. ..... acting zonal manager, food corporation of india ( 1980 i llj 1), s. .....

Southern Railway Mazdoor Union Vs. Mazdoor Welfare Trust

Court : Chennai

..... averments contained in the plaint proceed on the following lines: (a) that the first plaintiff is a trade union registered under the trade unions act, 1923, and that the first plaintiff is one of the oldest and largest trade unions, recognised by the railway administration and comprising of the employees of southern railway; (b) that the second and third plaintiffs are the president and assistant general secretary of the first plaintiff; (c) that with a view ..... amendment to the scheme: any amendment to or modification of this scheme can be effected only by the high court of madras, upon filing an appropriate petition with notice to all the trustees and no amendment can be carried out without following the said procedure and the high court approving such amendment or ..... 1986 to 1989, as a special officer (i/c) of kural peedam, tamil nadu from 1991 to 1993, as a director in the department of translation, chennai from 1996 to 1999, as a director in the department of tamil development chennai from 1999 till 18.6.2008, as a director (i/c) in international institute of tamil studies, chennai from 2006 till ..... for the management and administration of the affairs of a similar public charitable trust by name sir theagaraya chetty educational trust, which runs a school and a college in north chennai, i framed a scheme by a judgment dated 20.6.2008 amending the existing scheme. ..... for basic sciences during 2001-2003 and a raja ramanna fellow of the institute of mathematical sciences from 2003-2008. .....

Ramgopal Estates Pvt. Ltd., Rep. by Managing Director K.S. Hemanth Kum ...

Court : Chennai

Reported in : 2007(2)CTC369

..... that such an urgency for dispensation of the section 5a inquiry is inherent in the two types of urgencies contemplated under sections 17(1) and (2) of the act..an argument was sought to be advanced on behalf of the appellants that once the appropriate government comes to the conclusion that there is an urgency or unforeseen emergency under sections 17(1) and (2), the dispensation with inquiry under section 5a becomes automatic and the same can be done by a composite ..... 1200 acres of land for the green belt, besides roads, bridges, drainage system, bunds, service corridors, administrative facilities, fresh water supply, sea water supply, effluent disposal system, railway sidings, power supply facilities, street lighting, telecommunications, and fire fighting facilities;(viii) there is lot of scope for improving the quality of life of the people in the region. ..... green belt, roads, bridges, drainage system, bunds, service corridors, administrative facilities, fresh water supply, sea water supply, effluent disposal system, railway sidings, power supply facilities, street lighting, telecommunications, and fire fighting facilities;(vii) the project includes several development schemes, viz. ..... acres of land for the green belt, besides roads, bridges, drainage system, bunds, service corridors, administrative facilities, fresh water supply, sea water supply, effluent disposal system, railway sidings, power supply facilities, street lighting, telecommunications, and fire fighting facilities. .....

Smt.M.Suseela Vs. the Union of India

Court : Chennai

..... , the learned magistrate, on considering that the accused had not contended as such in their reply statement to the lawyer's notice sent by the complainant, held the accused guilty of offence under section 138 of negotiable instruments act and imposed a fine of rs.100/- on the first accused in default to undergo simple imprisonment for a period of one month. ..... the learned principal sessions judge, chennai, on scrutiny of the oral and documentary evidence and after scrutinizing of impugned order of the trial court, held the accused guilty of offence under section 138 of negotiable instruments act and dismissed the appeal, thereby confirming the trial court's conviction and sentence imposed on the accused.12. ..... on the other hand, the learned counsel for the railways would submit that the appellant has not came forward with true facts and that is why, the tribunal has rejected her delay condonation petition.6. ..... is of the further view that the complainant had established his case against the second accused and therefore, this court directs the second accused to pay additional compensation of a sum of rs.8,00,000/- to the complainant, which is appropriate in this case. ..... further, in view of the report of the key man that her son lost his life on the railway track, concluded that on merit also, she has no case. ..... now, in appropriate cases, courts have considered even poverty and illiteracy are also sufficient grounds to condone the delay. .....