Judgment Search Results Home > Cases Phrase: competition amendment act 2007 section 18 omission of section 23 24 and 25 Court: chennai Page 1 of about 12,239 results (1.202 seconds)

R.A. Coodzer and Company Vs. the Commissioner of Excess Profits Tax

Court : Chennai

Reported in : (1948)2MLJ442

..... escape taxation. presumably with the object of obviating such uncertainty in the determination of the nature of such payments, section 10(4)(b) was introduced by the amendment act of 1939.7. the language of that provision is clear, and according to well established canons of construction it is not open to read into the enactment words ..... already pointed out, there is no provision corresponding to section 10(4)(b) of the indian act in any of the english taxing statutes.5. section 10(4)(b) became part of the income-tax act only by the amendment act of 1939. before the introduction of this provision, courts in india were called upon to decide whether ..... permissible deductions. the learned judges did not accept the contention but in doing so, fazl ali, c.j., observed, after dealing with the earlier cases before the amendment and the introduction of this provision, as follows:these decisions, in my opinion, lay down the general principle in correct terms though they are now more or less .....

Kamakshi Lamipack Private Limited, Rep.by Its Director Vs. the Governm ...

Court : Chennai

..... the destination of his own use; provided further that the state government shall, not later than five years from the date of commencement of the electricity (amendment) act, 2003, by regulations, provide such open access to all consumers who require a supply of electricity where the maximum power to be made available at ..... appropriate commission is of the opinion that it is necessary or expedient so to do for maintaining the efficient supply, securing the equitable distribution of electricity and promoting competition, it may, by order, provide for regulating supply, distribution, consumption or use thereof. section 42 : "42. duties of distribution licensee and open access.(1 ..... of testing a public policy in the context of illegality and unconstitutionality, courts should avoid 'embarking on uncharted ocean of public policy'. (vi) manu/cg/0124/2007 (m.p. lopik vargiya shaskiya karamchari snagh vs. the state of madhya pradesh, now cg and others) : "7.the first question is about the doctrine .....

R. A. Goodsir and Co., Madras Vs. Commissioner of Excess Profits Tax, ...

Court : Chennai

Reported in : [1948]16ITR367(Mad)

..... taxation. presumably, with the object of obviating such uncertainty in the determination of the nature of such payments, section 10 (4) (b) was introduced by the amendment act of 1939.the language of that provision is clear, and according to well established canons of construction it is not open to read into the enactment words which ..... already pointed out, there is no provision corresponding to section 10 (4) (b) of the indian act in any of the english taxing statutes.section 10 (4) (b) became part of the income tax act only by the amendment act of 1939. before the introduction of this provision, courts in india were called upon to decide whether particular ..... permissible deductions. the learned judges did not accept the contention but in doing so, fazl ali, c.j., observed, after dealing with the earlier cases before the amendment and the introduction of this provision, as follows :-'these decisions, in my opinion, lay down the general principle in correct terms though they are now more or .....

Tata Sky Limited, Mumbai and Others Vs. the State of Tamil Nadu Throug ...

Court : Chennai

..... & (2) and s.10(1) ["impugned provisions"] of the tamil nadu entertainments tax rules, 1939 (act no.x of 1939) ["entertainment tax act"] as amended by tamil nadu entertainments tax (second amendment) act, 2011 (act no.xxv of 2011) ["2011 amendment act"] and the tamil nadu entertainments tax rules, 1939 as revised by notification g.o.ms.no.125 dt ..... interests of the consumers, it was viewed that all channels are to be available on all platforms on a non-discriminatory basis. this would promote competition amongst different platforms and thus would be beneficial to the consumers. 208. the petitioners have signal broadcasting centres, which downlinks the signals from satellite ..... of entertainment lacked any differentiation on the entertainment as the chargeable event for differential tax treatment, then, as pointed out in the decision reported in [2007] 7 vst 714 (sc) (aashirwad films vs. union of india), the classification becomes ex facie arbitrary. the chargeable event in each one of these .....

Colgate-palmolive (India) Limited Vs. Anchor Health and Beauty Care Pr ...

Court : Chennai

Reported in : (2008)7MLJ1119; 2009(40)PTC653(Mad)

..... stands imported verbatim into the consumer protection act, 1986 by the amendment act 50 of 1993. the definition of 'unfair trade practice' found in section 36a(1) of the mrtp act, 1969, is adopted in pari materia in section 2(1)(r) of the consumer protection act, 1986. but once section 66 of the competition act,2002 is notified and the mrtp commission ..... untruthful and libellous.the above rule summarised in bestobell relating to prior restraint against malicious falsehood was quoted with approval, in boehringer ingelheim limited v. vetplus ltd. 2007 ewca civ 583, by a three member bench of the court of appeal. however a note of caution was also added therein that when issues of infringement ..... misleading and is made to influence or tends to influence the public not to buy. 37. in eureka forbes ltd.,-v.- pentair water india (p) ltd 2007 4 k.l.j. 122, the karnataka high court also followed the ratio laid down in all the aforesaid rulings and granted an injunction restraining the defendant from .....

Indian Institute of Human Resources Development Represented by Its Fou ...

Court : Chennai

Reported in : (1992)2MLJ168

..... r.m.d. chamarbaguwala : [1957]1scr874 , upheld the validity of the bombay lotteries and prize competition control and tax act, 1948 (bom.liv of 1948) as amended by the bombay lotteries and prize competition control and tax (amendment) act (bombay act xxx of 1952). one of the questions raised was whether gambling was business or trade or commerce within ..... right of hare management of an educational institution does not amount to infringement of right to property under article 19(1)(f) as it existed before amendment act incidentally said:the word property' in article 19(1)(f) must doubtless be extended to all those recognised types of interest which have the insignia ..... was dealing with some provisions of the bombay lotteries and prize competitions control and tax act and was mainly concerned with the definition of 'prize competition' in the said act which was sandwitched in between gambling on the one hand and announcement of prize competition on the other hand. we are also aware of the other .....

Soundramman Textiles and ors. Vs. the Collector of Customs, Customs Ho ...

Court : Chennai

Reported in : (1973)2MLJ413

..... this provision was deleted and a substantive section was introduced by the amendment act iii of 1963 as extracted above. the purpose of the levy is stated to be that the manufacturers of the same category of goods in india ought not to suffer unfair competition from outsiders. in order to balance economy and trade the countervailing duty ..... these writ petitions.3. countervailing duly was levied in these cases under section 2-a of the indian tariff act, 1934, which was introduced by the indian tariff (amendment) act, 1962 (iii of 1963), read with section 22 of the finance act, 1963. section 2-a reads as follows:2-a. (1) any article which is imported into india ..... india : [1970]2scr68 , the supreme court had occasion to consider a similar question. under the rubber act, 1947 prior to its amendment duty was payable by the owners of the estate on which the rubber was produced. by the amendment act, the duty could be collected either from the owners of the estate or from the manufacturers by whom .....

Tiruchi Varthaga Sangam Bank Limited Vs. Commissioner of Income-tax, M ...

Court : Chennai

Reported in : [1963]48ITR763(Mad)

..... of interest on the certificates referred to in clause (17) of section 4(3) a computation is called for. section 4(3) of the act was amended in 1939. it previously stated that the act shall not apply to the classes of income set thereunder. section 2(15) also defines the total world income to include all income, profits and ..... gains wherever accruing or arising, except income to which, under the provisions of sub-section (3) of section 4, this act does not apply. despite the amendment of section 4(3) the definition of 'total world income' in section 2(15) remained unchanged. the result would appear to be that in so far as ..... the expenses allocated by the income-tax officer by estimate to interest on the treasury saving certificates exempt under section 4(3)(xvii) of the income-tax act is right in law ?'during the relevant year, section 8, as amended by the finance act of 1956 with effect from 1st april, 1956, was in force. an explanation was inserted by that .....

Commissioner of Income-tax Vs. K. Rajagopalan

Court : Chennai

Reported in : (2000)158CTR(Mad)466; [2000]241ITR829(Mad)

..... in appeal was affirmed by the tribunal. the words relied upon by the assessing officer came to be deleted by the taxation laws (amendment) act, 1984. the explanatory note to the amending act which contains the reasons for the amendment sets out the reasons for the deletion of the last portion of the second proviso to section 23(1) of the income-tax ..... and 23. the result of such computation was loss of rs. 23,451. the assessment years are 1974-75 to 1976-77. section 25 of the act as it stood prior to its amendment in 1984 at the end of the second proviso contained these words: 'so, however, that the income in respect of any residential unit referred to ..... act, thus (see [1984] 150 itr 7) : 'apprehensions had been expressed that the abovequoted words may be construed to imply that no loss shall .....

Anglo French Textiles Ltd. Vs. Income-tax Officer and anr.

Court : Chennai

Reported in : [1976]103ITR282(Mad)

..... 16th august, 1962, by the addition of the ninth item to part ii of the first schedule to the constitution by the constitution (fourteenth amendment) act, 1962. thereafter, the pondicherry (administration) act; 1962, was enacted providing for the continuance in force of all laws in force immediately before the 16th august, 1962, in the former ..... conferred by article 240 of the constitution. the regulation extended to the union territories certain taxation laws with amendments. one of the laws so extended was the income-tax act of 1961, hereinafter called the act. clause 7 of the said regulation conferred power on the central government to remove any difficulty arising in ..... equal treatment which is part of the basic purpose and scheme of the indian income-tax act. 10. as regards the petitioner's contention that the impugned order is invalid as it virtually amends section 294a of the act inserted by the presidential regulation promulgated under article 240 pf the constitution, the case of the .....