Judgment Search Results Home > Cases Phrase: appropriation railways no 3 act 2008 Page 10 of about 3,458 results (0.072 seconds)

Commissioner of Income Tax Vs. Manjara Shetkari Sahakari Sakhar Karkha ...

Court : Mumbai

Reported in : (2008)214CTR(Bom)662; [2008]301ITR191(Bom)

..... that sap fixed by the state government is based on the price recommended by the assessee after the finalisation of the accounts would not constitute appropriation of profits/bonus because, appropriation of profits would arise only after the profits are determined and profits can be determined only after all the expenses incurred for the business are ..... the excess payment of sugarcane price was in the nature of appropriation of profits and the same would be 'bonus' within the meaning of section 2(4) of the maharashtra co-operative societies act, 1960 ('mcs act' for short) and such incentive bonus would not be allowable ..... all these appeals are, firstly, whether section 40a(2) of the act applies to a co-operative society and secondly, whether part of the cane price paid to the sugarcane suppliers and the khodki charges incurred by the assessee could be disallowed on the ground that the said expenditure constitute appropriation of profits bonus under the provisions of mcs act, 1960?regarding question no. 19. ..... of profits shall be appropriated except with the approval of the annual general meeting and in conformity with the act, rules and bye-laws ..... basis of the price recommended by the assessee after the finalisation of accounts and, therefore, the differential amount between sap and smp being appropriation of profits and in the nature of 'bonus' under section 2(4) of the mcs act is liable to be disallowed. ..... mcs act provides for the mode and the manner of ascertainment and appropriation of .....

United States Vs. Fitzgerald

Court : US Supreme Court

..... preemption law of 19 may, 1830, which was revived by the act of 19 june, 1834, declares, that the right of preemption shall not extend to any land which is reserved from sale by act of congress, or by order of the president, or which may have been appropriated for any purpose whatever. ..... 498, it would have been such an appropriation within the meaning of the act of 20 may, 1830, as would have deprived the defendants of their right ..... it has been contended, in argument, that the act of 3 march, 1831, authorizing the erection of a lighthouse at the mouth of the southwest pass, was an appropriation of this land for that purpose. ..... the reservation and appropriation mentioned in the act of 29 may, 1830, must have been valid and subsisting at the date of the act of 19 june, 1834, to deprive the defendants of their right of ..... such authority has been shown, to authorize the collector at new orleans to appropriate this land to any use whatever, it is wholly useless to inquire whether his acts, if they had been authorized by law, would have amounted to an appropriation. ..... remaining question under the first objection is whether there had been any appropriation of this land for any purpose whatever, prior to the passage of the act of 19 june, 1834. ..... as no reservation or appropriation of the land made, after the right of the defendants accrued, under the act of 19 june, 1834, could defeat that right, it is useless to inquire into the authority by which the secretary of the treasury attempted to make .....

Valley Forge Coll. Vs. Americans United

Court : US Supreme Court

..... land and a grant of funds when he vetoed a bill providing certain land to a church: "[t]he bill, in reserving a certain parcel of land of the united states for the use of said [church], comprises a principle and precedent for the appropriation of funds of the united states for the use and support of religious societies, contrary to the article of the constitution which declares that 'congress shall make no law respecting a religious establishment.'" j. ..... is a taxpayer of the united states; and her contention, though not clear, seems to be that the effect of the appropriations complained of will be to increase the burden of future taxation, and thereby take her property without due process of law. ..... for example, in 1896 congress included in its appropriation act for the district of columbia a statement declaring it "to be the policy of the government of the united states to make no appropriation of money or property for the purpose of founding, maintaining, or aiding by payment for services, expenses, or otherwise, any church or religious denomination, or any institution or society which is under sectarian or ecclesiastical ..... history also makes it clear that the federal taxpayer is a singularly "proper and appropriate party to invoke a federal court's jurisdiction" to challenge a federal bestowal of largesse as a violation of the ..... 495 of a federal appropriation act, on the ground that it is invalid and will result in taxation for illegal purposes, has never been passed upon by this .....

Dy. Cit Vs. Manjara Shetkari Sahakari Sakhar Karkhana Ltd.

Court : Mumbai

Reported in : (2004)85TTJ(Mumbai)369

..... from members and persons who are not members to its business, to payment of honoraria and towards any other purpose which may be specified in the rules or bye-laws;provided that no part of the profits shall be appropriated except with the approval of the annual general meeting and in conformity with the ..... in this case the honble high court has held that the word 'actually paid' used in section 10(5) of the income tax act, 1922, is not to be understood in a physical sense, but in the sense that expenditure is actually incurred.27. ..... we, therefore, respectfully following the precedent, hold that the provisions of section 40a(2) of the act are not applicable to payments made by a co-operative society to its members towards purchase price of cane supplied or as khodki charges ..... (iii) tribunal in that case overlooked the provisions of section 2(31), of the income tax act and the assessee clearly falls in the category of person as 'association of persons' and not under any other category ..... 1, 2 and 7, as listed in para 1 relate to the applicability of section 40a(2) of the act, in the context of payments made by the assessee-co-operative societies to its members towards the purchase price of cane supplied or as khodki charges ..... chaturvedi, v.p.under section 255(3) of the income tax act, 1961 (hereinafter referred to as the act), the president of the income tax appellate tribunal (hereinafter referred to as the tribunal) has constituted this special bench to consider the following questions .....

Union of India (Uoi) and ors. Vs. Ram Chandra Tanti and ors.

Court : Kolkata

Reported in : 2004(3)CHN11,(2005)ILLJ162Cal

..... that licences had been issued to licensed porters for entering into the platform and/or station area, the work of handling of passengers' luggage and parcel and other goods consigned to the railways by customers were always treated as different and work of loading and unloading parcels were confined to a certain set of porters who were initially supplied by the contractors and thereafter by ..... parcel porters engaged either through contractors or co-operatives or directly solely for the purpose of loading, unloading and handling of parcels and transhipment in the custody of the railways while the private respondents were not doing such work and they were primarily engaged in the work of carrying passengers' luggage and were being directly paid by the passengers.7. ..... control over the concerned railway stations shall thereafter absorb the petitioners as regular railway parcel porters of the those stations only, the number to be so absorbed being limited to the quantum of work which may become available to them on a perennial basis after creation of appropriate number of posts and ..... regulation and abolition) act, 1970, and the authority contained therein empowering the appropriate government to prohibit employment of contract labour in any process, operation or other work in any establishment, but did not pursue his argument to establish whether the original applicants were, in fact, contract labourers who were required to take recourse to the provisions of the said act, in this regard .....

S. Prasannakumar and Another Vs. Union of India Rep. by General Manage ...

Court : Central Administrative Tribunal CAT Ernakulam

..... "since all the applicants are continuing as skilled artizans on the basis of the interim order issued by this tribunal, the applications are now disposed of directing the general manager to consider the case of the applicants in appropriate grade on group 'c' for absorption in accordance with the direction contained in the railway boards' circular dated 08-07-93 as also the railway boards' order dated 9-4-97 and the ruling of the supreme court in v.m. ..... the applicants had approached this tribunal on many occasions, right from the period orders were issued by the railways to regularize their service in group 'd' posts, challenging the regularization in group 'd' posts and they expressed willingness to continue as group 'c' casual labourer with the risk of ..... this is the mode of providing an employment, then we fail to understand as to how the chairman of the railway board could not apply the same to the appellant and give appropriate relief." 18. ..... this is the mode of providing an employment, then we fail to understand as to how the chairman of the railway board could not apply the same to the appellant and give appropriate relief. ..... 124 of 2007, judgment in wp (c) 19324 of 2008 (relating to the aforesaid oa no. ..... since oa 616/97 also had dealt with the case of regularization, according to the respondents, the judgment in that case acts as res-judicata. ..... according to them, the tribunal is not empowered to examine a claim relating to more than 3 years prior to the promulgation of the act. .....

The Reform

Court : US Supreme Court

..... they deny that the secretary of the interior had any authority under the appropriation act to license or permit the transportation of merchandise from any loyal state page 70 ..... a short time afterwards, to-wit, on the 13th of february, 1862, passed: " an act making an appropriation for the purchase of cotton seed for general distribution. ..... nothing of the kind is expressed in the appropriation act, and consequently there is no repugnancy between that act and the prior provision which established the commercial page ..... directions in the act making the appropriation were that he should make the purchase from places where cotton was grown, as far north as possible, but the presumption is that he had full knowledge of the then existing commercial restrictions, and that the appropriation act under which all his authority was derived did not in terms repeal or in any manner modify or ..... was well known to congress at that period, and it is to be presumed that those who voted for the appropriation act and directed the purchase of the cotton seed, if they had intended to relax the commercial restrictions as a means of facilitating the purchase, would have employed appropriate language to signify that intention. ..... the act of 13 february, 1862, by which a sum of money was appropriated "for the purchase of cotton seed, under the superintendence of the secretary of the interior, for general distribution, provided that the said cotton shall be purchased from places where cotton is grown as far north .....

Bank of India Vs. Delhi Faridabad Textiles Pvt. Ltd. and ors.

Court : Punjab and Haryana

Reported in : (1996)112PLR61

..... judgment of the supreme court was considered by a single bench of the high court of himachal pradesh and it held that in case of money decree the normal rule approved in meghraj's case (supra) with respect to appropriation of payments to be made towards the satisfaction of interest in the first instance and then of the principal amount of the court decrees, has become inoperative after the amendment of rule 1 order 21 c.p.c. ..... thus, relying on the aforesaid judgment of the apex court, i find that the executing court has fallen into an error in holding that the decree-holder was duty bound to appropriate the amount deposited by the judgment-debtors in the court towards principal amount first and then towards interest as admittedly no notice or intimation was given by the judgment-debtors to the petitioner- ..... in view of the new provisions of rule 1 of order 21 it is no longer open to the decree-holder to appropriate payments received by him to that part of the decretal amount which does not bear any interest. ..... duty bound to give notice or intimation to the decree-holder, stating the manner of appropriation, if he fails to do so, the decree-holder is within his rights to appropriate it first towards interest due and then towards principal.12. ..... section 60 of the contract act does not vest a discretion in the creditor to apply the payment made by the debtor, without indicating to which debt the payment is to be applied, to any lawful debt including a time barred debt, this section ..... act .....

National Rayon Corporation Ltd. Etc. Vs. Commissioner of Income Tax.

Court : Supreme Court of India

Reported in : (1997)142CTR(SC)202

..... we are emphasising this aspect of the matter because during the hearing almost all counsel for the assessees strenuously contended before us that once it was shown or became clear that the retention or appropriation of a sum out of profits and surplus was for an unknown liability or for a liability which did not exist on the relevant date, it must be regarded as a reserve. ..... (2) where -(a) any amount written off or retained by way of providing for depreciation, renewals or diminution in value of assets, not being an amount written off in relation to fixed assets before the commencement of this act; or(b) any amount retained by way of providing for the known liability; is in excess of the amount which in the opinion of the directors is reasonably necessary for the purpose, the excess shall be treated for the purposes of this ..... 6,66,159 constituted reserve and was required to be taken into account in the computation of the capital under the super profits tax act, 1963'.however, we are concerned in this appeal only with the amount of rs. ..... sinking funds.however, for the purpose of computation of capital of a company under the companies (profits) surtax act, 1964, items 5, 6 and 7 will not be treated as reserves. ..... 1 of the second schedule of the surtax act takes this principle to its logical conclusion by providing that even a sinking fund, which has to be shown as a reserve in the prescribed form of balance sheet, will not be treated as reserve for the purpose of computation of capital .....

Seshadri Ayyangar Vs. Nataraja Ayyar and ors.

Court : Chennai

Reported in : (1898)ILR21Mad179

..... enacts that the general superintendence of all endowments in land or money for the support of hindu temples be vested in the board of revenue--such board to take measures for the due appropriation of such endowments--to appoint agents--the collector of the zillah to be one--to ascertain particulars of such endowments and to report to the board the names of the present trustees or managers ..... that the board of revenue were deprived of some of their powers so far back as 1841 by the executive order of government does not affect the position of the committees created under act xx of 1863; because it is not the powers of the board of revenue as they existed at the time that the control of the temples was made over to the committees, that ..... of religious establishments which has been vested by the regulation in the board of revenue and the collectors throughout the country, were completely determined; and either the district committees appointed under the act or the trustees, managers, or superintendents referred to in sections 4, 5 and 6 became entitled to the possession and management of all religious endowments, the former of all those of the ..... vested in government officers before the passing of the act xx of 1863, it is to be found in section 22 of the act which prohibits officers of government from thereafter undertaking or resuming the superintendence of any endowments, or taking part in the management or appropriation thereof or appointing trustees or being in any way concerned .....