Court : Delhi
Decided on : Feb-06-2009
Reported in : (2009)221CTR(Del)8; [2009]314ITR137(Delhi); [2009]179TAXMAN391(Delhi)
..... no loss and the occasion for compensation itself does not arise.21. it was then contended by mr. aggarwal that amendment in expln. 1 after section 234b brought about by the finance act, 2006 w.e.f. 1st april, 2007 is merely declaratory. he placed reliance on the said circular no. 14 of 2006 dt. 28th dec, 2006 ( ..... 234b(1) and to the explanation after section 234c(1) of the it act, 1961 (hereinafter referred to as 'the said act') by virtue of the finance act, 2006, w.e.f. 1st april, 2007. according to the learned counsel for the appellant/revenue, after the said amendments, there is no dispute that credit of tax paid under section 115jaa r ..... was an unintended result and it is for this reason that the curative and clarificatory amendments were brought in by the finance act, 2006. it was submitted that the circular no. 14 of 2006 (2007) 207 ctr 17 itself recognizes the curative nature of the amendments. consequently, it was submitted, the legislative intention was always that mat credit be .....
Tag this Judgment!Court : Delhi
Decided on : Mar-25-2009
Reported in : (2009)IIILLJ757Del
..... employment, this court while laying down the law, has necessarily to hold that unless the appointment is in terms of the relevant rules and after a proper competition among qualified persons, the same would not confer any right on the appointee. if it is a contractual appointment, the appointment comes to an end at the ..... on the plea of regularization while the fact remains that no interim orders were passed and the services of the appellants stood terminated. the appellants never even amended the writ petition to challenge their termination and thus no relief beyond what was claimed could be granted.16. a consideration of the legal principles set out ..... employment has come to an end or of ad hoc employees who by the very nature of their appointment, do not acquire any right. the high courts acting under article 226 of the constitution, should not ordinarily issue directions for absorption, regularisation, or permanent continuance unless the recruitment itself was made regularly and in terms .....
Tag this Judgment!Court : Delhi
Decided on : May-28-2009
Reported in : LC2009(2)229; 2009(40)PTC519(Del)
..... current maximum term of 15 years to that available for a period of the age of the author plus 60 years available under the copyright act. such an interpretation is anti-competitive and stagnates industrial innovativeness, the rationale underlying the statutory monopolies such as designs and patents. reliance has been placed on paragraphs 51 and 64 ..... only applies in respect of interpretation of list iii of the constitution. ii. the mischief sought to be protected by the amendment in the designs act, 2000 is the larger protection period under the copyright act for a design which has been put into commercial production. consequently, the mischief sought to be prevented is not the ..... satisfies the substantive requirements for registration as a 'design' . 11 mr. arun jaitley, sr. advocate, appeared on behalf of the appellants in fao(os) no. 326/2007 titled as dart industries inc and anr. v. techno plast and ors. and fao(os) no. 447/2008 titled as mattel inc and ors. v. jayant aggarwalla and .....
Tag this Judgment!Court : Delhi
Decided on : Jul-02-2009
Reported in : 162(2009)DLT489
..... of tender was issued on 6th december 2008 in the issue of the times of india inviting the bids through the e-tendering process on international competitive bidding basis for carbon steel bare line pipes for dahej- vijaipur pipeline upgradation project. pursuant to the said advertisement, the petitioner submitted its bid after ..... 14 has to be kept in view while accepting or refusing a tender.(vi). purvankara projects ltd. v. hotel venus international ltd. : (2007)10scc33 - doctrine of fairness and reasonableness cannot be invoked to amend, very, alter the express terms of contract.(vii). abl international ltd. and anr. v. export credit guarantee corporation of india ltd. ..... orwhether the process adopted or decision made is so arbitrary and irrational that the court can say : 'the decision is such that no responsible authority acting reasonably and in accordance with relevant law could have reached.'ii) whether public interest is affected.if the answers are in the negative, there should be .....
Tag this Judgment!Court : Delhi
Decided on : Jul-02-2009
Reported in : 2010CriLJ94; 160(2009)DLT277
..... respect, protect and fulfill the rights of men who have sex with men and address stigma and discrimination in society and in the workplace by amending laws prohibiting sexual acts between consenting adults in private; enforcing anti-discrimination; providing legal aid services, and promoting campaigns that address homophobia. [hiv and sex between ..... is applicable when a statute is partially void for whatever reason that might be, and that the impugned provisions are severable and, therefore, enforceable as against competitions which are of a gambling character. the ratio in chamarbaugwalla was followed in kedar nath v. state of bihar : air1962sc955 , bhim singhji v. ..... rights; and (c) the ensuring of special general human rights protection to all, regardless of sexual orientation or gender identity.43. on 26th march, 2007, a group of human rights experts launched the yogyakarta principles on the application of human rights law in relation to sexual orientation and gender identity (yogyakarta .....
Tag this Judgment!Court : Delhi
Decided on : Jul-24-2009
Reported in : (2009)225CTR(Del)1; [2009]317ITR107(Delhi); [2009]183TAXMAN100(Delhi)
..... introduced as a transitory provision in order to get over the possible hiatus created by direct tax laws (amendment) act, 1987.7.9 thereafter, amendments were also made in 1998, 2001, 2007 and the present amendment in 2008. once again amendments in 1998 to 2007 not being material for our purposes the same are not touched upon by us.8. what is, however ..... rate of 30% of income under a new provision, that is, section 158b, which was, inserted by the very same amending act of 1987. he submitted that by the direct tax laws (amendment) act, 1989 the amending act of 1987 was removed from the statute book and the provision with regard to levy of penalty for concealment of income was restored ..... impugned provision operable w.e.f. 01.04.1989, does not hold good because what was sought to be achieved by the direct tax law (amendment), act 1987 was restored by direct tax law (amendment) act, 1989, in so far as clause (c) of sub-section (1) of section 271 was concerned. there is according to us no .....
Tag this Judgment!Court : Delhi
Decided on : Sep-08-2009
Reported in : (2009)227CTR(Del)600; [2009]319ITR221(Delhi)
..... the assessment year 2005-2006 on 18.11.2005 and which was duly processed under section 143(1) of the income tax act, 1961. the petitioners were thereafter on 19.2.2007 issued notices under section 147/148 of the act. on request of the petitioners the reasons for issuing of the notices under sections 147/148 were supplied and which are as ..... that the income chargeable to tax in the case of the assessee as discussed above, has escaped amendment within the meaning of s. 147 of the i.t. act 1961 for a.y. 2005-06.4. issue notice under section 148 of the i.t. act. (prem raj)asstt. commissioner of income taxcircle-41, nd2. there are therefore two reasons which were given ..... were no longer in delhi from august 2003 as they were posted by their employers to raipur, madhya pradesh and from where they came to delhi only on 30.6.2007. the senior counsel contended that it is not understood as to how the officer has taken the ehirc residential tower address as having been supplied to the assessee as rent .....
Tag this Judgment!Court : Delhi
Decided on : Oct-09-2009
Reported in : (2010)228CTR(Del)364; [2010]321ITR378(Delhi); [2009]185TAXMAN121(Delhi)
..... limitation.11. refuting the aforesaid contended learned counsel for the revenue, mr. satyan sethi argued that sub-section (1) of section 154 of the act categorically provided that the ao could amend any order passed by it 'with a view to rectifying any mistake apparent from the record'. the mistake which was sought to be rectified, as ..... view that the answer rested on the word 'order' used in the expression 'from the date of the order sought to be amended' occurring in sub-section (7) of section 154 of the act. the court categorically opined that the word 'order' had not been qualified in any way and it does not necessarily mean the original ..... rectified and the assessment order is not obliterated thereby. however, what would be the position when assessment order is not challenged and amended by the appellate authority. once rectification order under section 154 of the act is passed it would mean that the appeal effect order is rectified.19. we, thus, answer the question, as formulated, in .....
Tag this Judgment!Court : Delhi
Decided on : Jan-09-2009
Reported in : 160(2009)DLT555
..... retention in service in terms of the office order no. 99/1963 and the circular dated 30.6.98 issued under clause (e) of section 4 of the drt laws (amendment) act, 1971. it is stated that the said provision makes all orders as well as regulations, appointments, notifications, bye-laws, schemes, standing orders and forms related to the transport ..... aujla v. dtc (supra).30. we agree with the aforesaid view and dismiss the appeal and uphold the views taken by the ld. single judge. + lpa 121/2007 & lpa 1214/2007(arising out of cwps 15309/2006 & 8159/2004) 31. in both these cases a different view has been taken by the learned single judges of this court by ..... on the judgments delivered in the case of dharam pal and nirmal singh (supra). on the other hand the management has filed lpa bearing no. s 1214/2007 and 121/2007 to assail the findings given in the aforesaid two judgments where directions have been issued to them to retain the workmen till 60 years despite their condition being medical .....
Tag this Judgment!Court : Delhi
Decided on : Jan-09-2009
Reported in : 156(2009)DLT481; [2009(121)FLR97]; (2010)ILLJ447Del
..... laws or which creates a new obligation or imposes a new burden in respect of past transactions will not be treated as retrospective. thus to apply an amending act, which creates a new obligation to pay additional compensation, or which reduces the rate of compensation to pending proceedings for determination of compensation for acquisitions already made ..... the rule may well result in virtual nullification of most of the statutes. an amending act is, therefore, not retrospective merely because it applies also to those to whom pre-amended act was applicable if the amended act has operation from the date of its amendment and not from an anterior date. but this does not mean that a statute ..... ]3scr213 v) union of india v. deoki nandan aggarwal air 1992 sc 96vi) state bank of india and ors. v. jaspal kaur [appeal (civil) no. 409/2007 decided on 01.02.2007.vii) mr. c. gupta v. galxosmithklin pharmaceutical ltd. [appeal (civil) no. 6543-44/2004 6543-44/2004 decided on 23.05.2007a) in the case of .....
Tag this Judgment!