Judgment Search Results Home > Cases Phrase: companies second amendment act 2002 section 121 amendment of section 626 Court: uttaranchal Page 1 of about 23 results (0.163 seconds)

National Federation of Insurance Field Workers of India and anr. Vs. U ...

Court : Uttaranchal

Reported in : (2004)187CTR(Uttranchal)180; [2004]265ITR84(Uttaranchal)

..... the impugned notification is in accordance with section 295(2)(c) and section 296(1) of the income-tax act. lastly, it may be mentioned that rule 3 was placed before parliament as indicated by the income-tax (twenty-second amendment) rules, 2001, with effect from april 1, 2001. in the counter affidavit filed by the department, ..... and section 295(2)(c). it was further pointed out that by the taxation laws (amendment) act, 1984, section 17(2) and section 40a of the income-tax act were amended. that by the taxation laws (amendment) act, 1984, parliament amended the income-tax act and taxed interest free loan/concessional loan to employees for the purposes of building a house/ ..... 's case manu/sc/0271/2000 : [2000]243itr383(sc) is under section 40a(5), the object of which is different, i.e., not to allow companies to claim deductions beyond the prescribed limit. lastly, the purpose of the central board of direct taxes in issuing the impugned notification is to guide the concerned assessing .....

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

..... application was initially confined to levy and collection of tax from the holders of television set or sets under section 4 of that act. thereafter, under section 4-a of that act, inserted by the west bengal taxation laws (second amendment) act, 1983 the area of its application was extended to levy and collection of tax from the holders of video cassette recorder. the purpose ..... the definition of the term 'entertainment' wherein 'direct-to-home' (dth) broadcasting service had been included, by the uttarakhand (the uttar pradesh entertainment and betting tax act, 1979) amendment act, 2009 notified on 16.03.2009, the petitioner company expressly acknowledged, that 'direct-to-home' (dth) broadcasting service is an 'entertainment'. it is therefore apparent, that tax was levied on 'direct-to-home' (dth .....

National Insurance Co. Ltd. Vs. Rajat Kumar JaIn and ors.

Court : Uttaranchal

Reported in : 2009ACJ1793

..... vehicles concerned or of any other person.(3) the central government may, keeping in view the cost of living by notification in the official gazette, from time to time amend the second schedule.22. counsel for the appellant has referred to oriental insurance co. ltd. v. meena variyal manu/sc/7265/2007 : 2007 acj 1284 (sc), where the ..... car provided that such occupants are not carried for hire or reward but except so far as is necessary to meet the requirements of the motor vehicles act, 1988, the company shall not be liable where such death or injury arises out of and in the course of employment of such person by the insured.(12) from the ..... counsel for the appellant has also submitted that no premium has been paid for occupant and, therefore, the insurance company is not liable to indemnify the loss suffered by the claimants.21. section 163-a of motor vehicles act, 1988, reads as under:163-a. special provisions as to payment of compensation on structured formula basis.--(1) notwithstanding .....

Heena Suppliers and Transporters and anr. Vs. Nagar Palika Parishad an ...

Court : Uttaranchal

Reported in : AIR2005Utr24

..... section 128 could be levied in respect of any motor vehicle. learned counsel then contended that even this taxing power was totally abolished by amending the said act vide u. p. urban local self-government laws (amendment) act, 1991, more particularly by sections 2 and 20 therein. section 20 speaks in clear terms from august 1, 1990, there will be ..... the judgment carefully. however, this was not judgment as regards to municipality, like the present in question. that was a kairana municipality, which was not governed by second part of section 298(2). what fell for consideration in that judgment were the bye laws providing for entry of loaded motor buses/tractors or loaded taxis in the ..... of tourist seasons. the first season, being summer season, starts in the month of march and ends only with the beginning of the month of july. the second season starts and lasts for two or two and a half months starting from the month of october. according to the learned counsel, even during the winters, when .....

Ami Chand Vs. Uttaranchal Forest Development Corporation and Three ors ...

Court : Uttaranchal

Reported in : [2004(101)FLR622]; (2004)IIILLJ60UC

..... two categories. in one category chapter v-a will apply and in another category chapter v-b will apply. chapter v-b of the industrial disputes act contains sections 25k to 25s.9. by the same amending act no. 32 of 1976 'industrial establishment' was defined under section 2(ka) in chapter v-b which reads as under:'(ka) 'industrial establishment or ..... 1952); and(iii) a plantation as defined in clause (f) of section 2 of the plantations labour act, 1951 (69 of 1951);(b) notwithstanding anything contained in sub-clause (ii) of clause (a) of section 2(i) in relation to any company in which not less than fifty-one percent of the paid up share capital is held by the central ..... (3), or, as the case may be sub-section (5) of the said section 25n.'7. the second contention of the petitioners that the forest corporation is a 'factory' as defined under clause (m) of section 2 of the factories act where the manufacturing process is carried on by engaging the workmen for cutting the trees by axe and changing .....

Commissioner of Income Tax and anr. Vs. Ongc

Court : Uttaranchal

Reported in : [2007]291ITR212(Uttaranchal)

..... a contract vide their agreement dated 22.2.1985 by making minor amendment that the corporate tax liability after 27.10.1984 would rest with the non-resident foreign company. the assessing officer accordingly initiated the proceedings under section 201(1a) of the i.t. act on the reasoning that the assessee failed to deduct the tax ..... company and accordingly imposed the penalty of rs. 10,29,035/-. being aggrieved by the order of the assessing officer, the assessee preferred an appeal before the commissioner of income tax (appeals), who upheld the order passed by the assessing officer and dismissed the appeal preferred by the assessee. feeling aggrieved, the assessee went in second ..... recorded a finding that the assessee cannot be saddled with the obligation to deduct tax at source when it was appointed as agent of the non-resident company. the tribunal has rightly recorded the finding that since the assessee was appointed as agent of the non-resident for the assessment year 1986-87, relevant .....

S.K. Agarwal Vs. Oriental Bank of Commerce and ors.

Court : Uttaranchal

Reported in : I(2006)BC562; [2005]128CompCas926(Uttaranchal)

..... against the guarantor without first taking any of the measures for enforcement of security interest against the borrower. the respondent-bank has a second charge over the fixed assets of the borrower company but as the first and exclusive charge over the properties charged to the bank by the petitioner as guarantor regarding which agreement of guarantee ..... all. as stated above the limited protection was in regard to filing of suit in a court of law against the guarantor. but in view of the 1994 amendment in section 22(1) of the sica the recovery proceedings against the guarantor may be initiated by a mode other than a suit in a court. therefore, ..... enforcement of security interest act, 2002 (for short 'act 54 of 2002'), served on him by the secured creditor, respondent oriental bank of commerce.2. the short facts of the case and which are not disputed are that m/s. superior carbonate and chemicals ltd. (for short 'the company') was granted cash credit facility with second charge over the .....

State of Uttarakhand and anr. Vs. Ski and Snow Resorts Pvt. Ltd.

Court : Uttaranchal

..... hectares) by means of a sale deed dated 24.04.1996 to the writ petitioner m/s ski & snow resorts pvt. ltd., which is a company duly incorporated under the companies act and which is engaged in tourism and hospitality business. subsequent to the sale deed, the land was declared non-agriculture under section 143 of the upza ..... the second category it may be presumed that the legislative intent was to include all the subsequent amendments also made from time to time in the generic law on the subject adopted by the general reference.26. in rakesh vij's case (supra), the supreme court held:28. adopting or applying an earlier or existing act by ..... & lr act, upon which the writ petitioner (now 'opposite party' in this special appeal) constructed a resort at auli in district chamoli under the name and style .....

United India Insurance Co. Ltd. Vs. Prem Bisht and anr.

Court : Uttaranchal

Reported in : 2008ACJ1057

..... time to time keeping in view the increase in the cost of living in spite of the lapse of a period of more than 10 years, the second schedule has not been amended by the central government. we, therefore, deem it proper to take into consideration the erosion in the purchase value of the rupee during the period between ..... and copy of pariwar register. the opposite party owner of the vehicle has filed copy of driving licence, insurance cover note and fitness certificate. the opposite party insurance company has filed survey report and has also examined the surveyor chandra pal singh tomar as dw 1.one the basis of the evidence adduced by the claimant, the claims ..... the policy conditions would apply 'the rule of main purpose' and the concept of 'fundamental breach' to allow defences available to the insurer under section 149(2) of the act.13. the apex court in the case of lai chand v. oriental insurance co. ltd. manu/sc/8433/2006 : (2006)7scc318 , after placing reliance upon the case- .....

Smt. Shamim and ors. Vs. New India Assurance Co. Ltd. and anr.

Court : Uttaranchal

Reported in : 2007ACJ758; 2005(2)AWC1486(UHC)

..... amended by the amendment act 54 of 1994. the most important change introduced by the amendment insofar as it relates to determination of compensation is the insertion of sections 163a and 163b in chapter xi entitled 'insurance of motor vehicles against third party risks. section 163a begins with a non-obstante clause and provides for payment of compensation, as indicated in the second ..... has held that the driver of the bus had valid driving licence and at the time of accident the bus was insured with the new india assurance company. however, on the basis of findings on issue no. 1 the claim petition was dismissed. feeling aggrieved the present appeal has been filed by the ..... the deceased due to the accident. however, he alleged that the compensation claimed is highly exaggerated. the bus was comprehensively insured with the new india assurance company and the insurer -of the bus is liable to pay compensation, if any, to the petitioners.4. on the pleadings of the parties the claims tribunal .....