Judgment Search Results Home > Cases Phrase: competition amendment act 2007 section 15 amendment of section 21 Year: 2006 Page 1 of about 3,085 results (0.456 seconds)

Mary Vs. Jose Mathew

Court : Kerala

Reported in : III(2006)ACC727; 2006ACJ2693; [2006(110)FLR1111]; 2006(3)KLT168

..... under section 4a had also undergone amendment under the very same amendment act of 1995 and that provision is effective with effect from the date of payment. a division bench of this court has held that as far as interest payable ..... the same resulting in death are only consequences of the accident. we, therefore, repel the contention that for the purpose of computation of compensation in this case, the amended provisions of act 30/1954 shall be applied.10. however, we find merit in the contention that the rate of interest payable should be 12% and not 6% because penalty provision ..... 29.8.1995. the date of death was 30.9.1995. in between the above two events, section 4 and some other provisions of the act had undergone changes consequent on the amendment of the statute with effect from 15.9.1995. section 4 as it stood prior to 15.9.1995 imposed a liability on the employer to .....

Deputy Commissioner of Income Tax Vs. Padam Prakash (Huf)

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)104TTJ(Delhi)989

..... are unable to avail of the exemption for rollover of capital gains, within the specified time period, through investment in specified assets. 23.2 section 45 of the it act has, therefore, been amended to provide that capital gains arising from the transfer of the capital asset by way of compulsory' acquisition under any law shall be charged to tax in the previous ..... of provisions contained in the first schedule; the following sub-clause (viia) shall be inserted after sub-clause (vii) of clause (24) of section 2 by the finance act, 2006, w.ef. 1st april, 2007. (viia) the profits and gains of any business of banking (including providing credit facilities) carried on by a co-operative society with its members; (viii) omitted by .....

Randall Vs. Sorrell

Court : US Supreme Court

..... plurality concedes. see ante , at 22 ( the record does contain some anecdotal evidence supporting the respondents position, namely, testimony about a post-act-64 competitive mayoral campaign in burlington, which suggests that a challenger can amas[s] the resources necessary for effective advocacy, buckley, 424 u. s., at ..... presidential elections. when the seasoned campaigners who were members of the congress that endorsed the expenditure limits in the federal election campaign act amendments of 1974 concluded that a modest budget would not preclude them from effectively communicating with the electorate, they necessarily rejected the buckley metaphor ..... judgment. the court decides the constitutionality of the limitations vermont places on campaign expenditures and contributions. i agree that both limitations violate the first amendment. as the plurality notes, our cases hold that expenditure limitations place substantial and direct restrictions on the ability of candidates, citizens, and .....

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 .....

Ashoka Smokeless Coal Ind. P. Ltd. and ors. Vs. Union of India (Uoi) a ...

Court : Supreme Court of India

Reported in : 2007(1)CTLJ1(SC); JT2007(1)SC125; 2006(13)SCALE102; (2007)2SCC640; 2007(2)KCCRSN91

..... industrial concerns under article 19(1)(g) are said to be affected having regard to the provisions of the kerala industrial establishments (national and festival holidays) (amendment) act, 1990 whereby the number of national holidays were increased. in view of article 43 of the constitution of india, the restriction imposed were held to be ..... be it remembered, is not an end in itself but is only a means to an end. the fundamental object of the nationalisation act as also of the nationalisation amendment act is to bring into existence a state of affairs which will be congenial for regulating mines and for mineral development.it may be true ..... that prices are required to be fixed having regard to the market forces. demand and supply is a relevant factor as regards fixation of the price. in a market governed by free economy where competition .....

Bses Rajdhani Power Ltd. Vs. Delhi Electricity Regulatory

Court : Appellate Tribunal for Electricity APTEL

..... electricity industry in an efficient, commercial, economic and competitive manner in the national capital territory of delhi. under section 3, the delhi electricity regulatory commission has been constituted to exercise the powers conferred on it and to perform the functions assigned to it under the said act.9. section 11 enumerates the functions of the ..... from rs.2600 crore to rs.3450 crore based on assumptions about key parameters which were not provided to the commission at the time of issuance of amendment to the policy directions. subsequently, the gnctd provided the copy of financial restructuring plan prepared at the time of privatization upon a specific request from ..... as if the same is repayable or to be realized or salvaged or set off during the transitory period, viz., the period ending with 31st march, 2007, unless an extraordinary tariff upward revision is to be allowed. in fact no amortization schedule and other details been provided for. same challenge squarely applies even .....

Deputy Commissioner of Income Tax Vs. Ram Kumar Giri

Court : Income Tax Appellate Tribunal ITAT Chennai

Reported in : (2006)103TTJ(Chennai)352

..... but subsequently under section 263, the cit has revised the same. the assessee filed an appeal against the revision. the tribunal held that in view of the amendment by finance act, 2002 the non-compete amount cannot be taxed.17. learned departmental representative, in his rebuttal, submitted that the said receipt was in the nature of revenue. ..... revenue was not able to prove that the agreement was sham or colourable one. the assessee submits that the business or commercial transactions are to be considered in the competitive world with reference to the capacity of the persons, the competitors' capacity to poach the person connected with the other party, marketing and distribution capacity, knowledge of ..... the receipt of rs. 57.84 crores between 1999 and 2002 was in the nature of capital receipt by way of compensation for agreeing not to carry any competitive business or disclosing to any third party any know-how gained by him. additionally, interest of rs. 1,15,06,849 on a deposit of rs. 30 .....

Midas Precured Treads Pvt. Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... the value of clearances of manufacturer fell below that level by excluding the value of clearances of such goods affixed with another person's trade mark. as the amendment relates to clearances effected in the previous year and the exemption is for the goods cleared in a financial year, the decision of the additional collector to ..... has held that for clarifying the scope or applicability of any notification, such notification should have been issued under sub-section 2a of section 5a of the said act according to him, notification no. 67/03 is not issued under this provision.accordingly, he held that the tribunal's decision cited supra is not applicable in this ..... . in other words, the question of retrospectivity or prospectivity does not arise at all. we have to simply give effect to the provisions of the amendment. as per the amendment, the value of the clearances done on job work basis is not to be included for computation of the aggregate value of clearances in the previous year .....

Gitanjali Chemicals (P) Ltd. Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... introduction of sub-section (9a) to section 80-ia is declaratory in nature and hence would be effective for years earlier to 1-4-1999 even though mentioned in the amendment act as effective from 1-4-1999. we are not convinced. the controversy, if any, has been set on rest by the decision of the hon'ble rajasthan high court ..... cit v. rochiram & sons 271 itr 444 (raj.). the head notes from that decision are as under: the provisions of section 80-ia of the income tax act, 1961, have been amended by insertion of sub-section (9a) which provides that if deduction under any of the sections has been allowed under chapter vi-a and if any further deduction is ..... to be allowed under any other section, that should be allowed only on the balance amount. this amendment has been brought by the act of 1998 and made effective from 1-4-1999. prior to the amendment, section 80-ia did not provide that if deduction under section 80hhc has been allowed on the gross total income, deduction .....

Regency Exports (P) Ltd. Vs. Joint Cit Spl. Range 32

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)8SOT116(Mum.)

..... introduction of sub-section (9a) to section 80-ia is declaratory in nature and hence would be effective for years earlier to 1-4-1999 even though mentioned in the amendment act as effective from 1-4-1999. we are not convinced. the controversy, if any, has been set on rest by the decision of the hon'ble rajasthan high court ..... v. rochiram & sons (2004) 271 itr 444 (raj). the head notes from that decision are as under: "the provisions of section 80-ia of the income tax act, 1961, have been amended by insertion of sub-section (9a) which provides that if deduction under any of the sections has been allowed under chapter vi-a and if any further deduction is ..... to be allowed under any other section, that should be allowed only on the balance amount. this amendment has been brought by the act of 1998 and made effective from 1-4-1999. prior to the amendment, section 80-ia did not provide that if deduction under section 80hhc has been allowed on the gross total income, .....