Judgment Search Results Home > Cases Phrase: competition amendment act 2007 section 15 amendment of section 21 Sorted by: old Year: 2006 Page 1 of about 3,113 results (1.294 seconds)

Volvo Trucks North America, Inc. Vs. Reeder-simco Gmc, Inc.

Court : US Supreme Court

..... solicit bids from more than one regional volvo dealer. ii for decades, juries have routinely inferred the requisite injury to competition under the robinson-patman act from the fact that a manufacturer sells goods to one retailer at a higher price than to its competitors. this ..... evidence of two occasions on which reeder bid against another volvo dealer (head-to-head comparisons). the court of appeals concluded that reeder demonstrated competitive injury under the act because reeder competed with favored purchasers at the same functional level . . . and within the same geographic market. 374 f. 3d, ..... amended by 1 of the robinson-patman act, provides in relevant part that: it shall be unlawful for any person . . . to discriminate in price between different purchasers of commodities of like grade and quality . . . where the effect of such discrimination may be substantially to lessen competition or tend to create a monopoly in any line of commerce, or to injure, destroy, or prevent competition .....

Rama Shanker Kesari Alias Patali Vs. Ist A.D.J. and ors.

Court : Allahabad

Reported in : 2006(2)AWC2103

..... proposition that if a right accrued in favour of a party, as the order impugned has not been challenged in time, the said right cannot be taken away by seeking amendment in pleadings. (vide radhika devi v. bajrangi singh : [1996]1scr768 and dondapati narayana reddy v. duggireddy venkatanarayana reddy : air2001sc3685 ).13. in g. nagamma and ors ..... pleadings. however, the aforesaid decision of the three member bench of this court in modi spinning (supra) is to the effect that while granting such amendments to written statement no inconsistent or alternative plea can be allowed which would displace the plaintiffs case and cause him irretrievable prejudice.consequently it must be held ..... judges of this court is a clear authority for the proposition that once the written statement contains an admission in favour of the plaintiff, by amendment such admission of the defendants cannot be allowed to be withdrawn if such withdrawal would amount to totally displacing the case of the plaintiff and which .....

K.K. Enterprises Vs. Municipal Corporation of Delhi

Court : Delhi

Reported in : 127(2006)DLT679

..... words or the rateable value of any land or building is increased has been substituted in section 124(3) in place of or the assessment is increased by amending act 42 of 1961. this seems to be irrelevant as it is precisely this exercise which is already contemplated in section 126(1)(d). the said surplusage and overlapping ..... of all lands and buildings to which the assessment list relates subject to any alterations that may thereafter be carried out. presumably, these 'alterations' are synonymous to 'amendments' that may be made in the assessment list under section 126 which inter alias include insertion therein of any land or building previously omitted, or increasing or reducing ..... not under section 126 of the act. had the rv for the land already been fixed, then both the sections could have been resorted to, since even the first determination of the rv in respect of a newly constructed building would partake of the character of an amendment to the assessment list. a notice under section 124 .....

Commissioner of Income-tax Vs. Sharda Gum and Chemicals

Court : Rajasthan

Reported in : (2007)209CTR(Raj)143; [2007]288ITR116(Raj)

..... does not include freight or insurance attributable to the transport of the goods or merchandise beyond the customs station as defined in the customs act, 1962.'25. section 80hhc of the act of 1961 was again amended with effect from april 1, 1987. in sub-section (1) for the portion beginning with the words 'deduction of an amount' ..... compensatory support received during the year at rs. 75,91,462 as income from business of export on account of amendment in the act of 1961 by inserting clauses (iiia), (iiib) and (iiic) in section 28 of the act. these amendments were made with retrospective effect from april 1, 1962, april 1, 1967, and april 1, 1972, respectively ..... under section 80hhc underwent change when it was substituted by the finance act, 1985, with effect from april 1, 1986. the caption of the section was amended as it stands today, i.e., 'deduction in respect of profits retained for export business'.22. the amended section 80hhc provided that where an assessee being an indian company or .....

Sukh Ram Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)99ITD417(Delhi)

..... the same, therefore, cannot be used as the basis for computing the undisclosed income of the assessee even going by the provisions of section 158bb(1) as amended by finance (no. 2) act, 2002 with retrospective effect from 1 -7-1995.32. as such, considering all the facts of the case as arising from the material on record discussed ..... used in the statute as sought by the learned dr.30. before us, heavy reliance has been placed by the learned dr on the amendment made in section 158bb(1) by the finance act, 2002 with retrospective effect from 1-7-1995 to contend that even the other material or information as are available with the assessing officer and ..... the inclusive definition of the expression "undisclosed income" given in section 158b(b) which is quite wide. he also relied on the amendment made in sub-section (1) of section 158bb by the finance act, 2002 with retrospective effect from 1-7-1995 to contend that even 'such other material or information as are available with the assessing .....

Dharvath Kotia (Died as Per Lrs.) and ors. Vs. Joint Collector and Add ...

Court : Andhra Pradesh

Reported in : 2006(3)ALD196; 2006(2)ALT486

..... conclusive evidence, it was held thus (at paragraph 68):there is no provision in the act dealing with adverse possession. the only provision dealing with 'limitations' is the one contained in section 93 of the act which initially stated (before the amendment by act 2/79) that every appeal or application for revision should be filed within 60 days of ..... the order against which the appeal or revision is filed, and that the provisions of the indian limitation act, 1908 applied only for the purpose of computation of the said period. after the amendment by act 2/79, it is now stated that the provisions of section 5 and sections 12 - 24 of the limitation ..... act 1963, shall apply for the purpose of extension and computation. again under section 29(2) of the limitation act, 1963 also, if the period prescribed by any .....

H.L. Taneja Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Indore

Reported in : (2006)7SOT387Indore

..... was not liable to be taxed. this was the position till assessment year 2003-04. but with a view to make such payments taxable, the income tax act was amended w.e.f. assessment year 2003-04 for specific purpose of making such payments taxable. this being the position, it is obvious that any such payments ..... assessee remained that this comment is based on wrong understanding of the practices relating to arrangements concerning noncompetition. the arrangement agreed upon can certainly envisage that no competition would be resorted to even by the concerns undertakings left with the recipients after sale of some of his units. we find substance in this contention of ..... tax. hence, the commissioner (appeals) rightly deleted the addition as the amount received was not casual in nature and was received by virtue of restrictive or non-competitive covenant and so the receipt was outside the purview of definition of income. in the case of saroj kumar poddar (supra), the hon'ble calcutta high court .....

Dy. Cit, 3(1) Vs. Sri K.S.N. Enterprises P. Ltd.,

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (2007)105ITD375(Hyd.)

..... was not given, no part of the compensation money was received by the assessee on condition not to carry on competitive business in explosives. consequently no part thereof was exempted from the income-tax act. in cit v. bombay burman trading corporation [1986] 161 itr 386 (sc), the issue before their lordship was what should be the nature of ..... & agricultural farm v. cit (1987) 65 ctr (ap) 44 : (1985) 169 itr 291 (ap) . the legislature was also fully aware of this legal position and therefore it has amended section 55(2)(a) and consequently incorporated the definition of the 'cost of acquisition' in respect of number of all assets and profit for taking cost of such assets to ..... be nil. initially, the amendment was made to take the cost of good will to be nil with effect from asst, year 1988-89. thereafter with effect from asst. year 1995-96, the cost .....

S.S. Photographic Lab. Pvt. Ltd. Vs. State of Assam and ors.

Court : Guwahati

..... rule no. 4736 of 1997 photovisual (assam) private limited v. commissioner of taxes.8. the learned additional advocate-general per contra has argued that following the constitution (forty-sixth amendment) act, 1982, clause (29a) of article 366 was inserted defining 'tax on sale or purchase of goods' to mean amongst others, a tax on the transfer of property in ..... a bearing on the issues to be adjudicated upon. clause (29a) of article 366 of the constitution of india inserted by the constitution (46th amendment) act, 1982 is extracted hereinbelow :article 366(29a).... 'tax on the sale or purchase of goods, includes...(b) a tax on the transfer of property in goods ( ..... best of his judgment, assessment of tax payable by such dealer.15. a combined reading of the provisions of the constitution and the act, referred to above, makes it abundantly clear that with the 46th amendment of the constitution, a levy on the transfer of property in goods (whether as goods or in some other form), involved in .....

Mahanagar Telephone Nigam Ltd. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)100TTJ(Delhi)1

..... v. vestas rrb (india) ltd. (2005) 93 ttj (del) 144 : (2005) 92itd 1 (del) where it has been held that the amendment carried out by the finance act, 2003 is clarificatory in nature. after the amendment no disallowance for late payment can be made even if the same is made beyond due date prescribed under section 36(1 )(va). this ..... begins to provide the telecommunication services (whether basic or cellular) at any time during the period beginning on 1st april, 1995 and ending on 31st march, 2000. the amendment will take effect retrospectively form 1st april, 1996 and will, accordingly, apply in relation to the asst. yr. 1996-97 and subsequent years. in view of the clear ..... amendment has been made to remove the hardship caused at present by the total disallowance of the amount paid if the same .....