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Judgment Search Results Home > Cases Phrase: competition amendment act 2007 section 24 amendment of section 31 Sorted by: old Year: 2009 Page 5 of about 1,363 results (0.402 seconds)

Apr 22 2009 (HC)

Bhagmani (D) Through L.R. Vs. Vth Additional District Judge and ors.

Court : Allahabad

Decided on : Apr-22-2009

Reported in : 2009(4)AWC4139

..... partly through order dated 17.11.1981, which has been challenged through this writ petition. the revisional court rightly held that first, the munsif should have allowed the amendment application and thereafter should have returned the plaint under order vii, rule 10, c.p.c. for filing before proper court, i.e., civil judge. it was ..... be returned to the plaintiff by civil judge for being filed before the same court, i.e., civil judge.7. in my opinion, the courts below have acted in extremely technical manner. plaintiff also unnecessarily wasted 27 years by challenging the order of the revisional court through this writ petition. he could have taken back the ..... was fully competent to transfer the same to the civil judge as the jurisdiction of civil judge is unlimited, no maxima no minima. accordingly, order of allowing the amendment in the plaint passed by the civil judge, ballia is perfectly legal.11. writ petition is disposed of with the direction to the district judge, ballia to transfer .....

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Apr 23 2009 (TRI)

Canoro Resources Limited Vs. Director of Income-tax (internat Ional Ta ...

Court : Authority for Advance Rulings

Decided on : Apr-23-2009

..... wadilal jivanbhai v. cit (63 itr 485). again in the case of addl. cit v. progressive financiers (118 itr 18)which was with reference to un-amended section 184 of the act which contained a similar provision about the specification of the shares, the supreme court observed as follows- in view of this decision the correct legal position is that ..... result of the transfer of the capital asset. xx xx xx xx xx xx xx xx xx sub-section(3) was inserted by the finance act, 1987 w.e.f. 1.4.1988. explaining the amendment, the cbdt circular no. 495 dated 22.09.1987 states that, to avoid payment of tax on capital gains, many assessees used to convert ..... in the form of section 42(2). the corresponding provision contained in section 92 of the present act was thoroughly amended w.e.f. 1.4.2002 by the finance act, 2001. section 92 was substituted by sections 92 to 92f. the amended section 92 now reads as under- computation of income from international transaction having regard to arms length price. 92. ( .....

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Apr 23 2009 (SC)

Varkisons Engineers Vs. State of Kerala and anr.

Court : Supreme Court of India

Decided on : Apr-23-2009

Reported in : 2009(6)LC2577(SC); (2009)25VST1(SC)

..... assessee's total income computed for the assessment year 1946-47. it was argued that the fourth proviso to section 10(2)(vii) of the income-tax act (inserted by the amendment act of 1946 with effect from may 4, 1946) under which the inclusion of the amount was justified by the department, had no application to the case.(10 ..... tax for the assessment year 1946-47, the total income had to be computed in accordance with the provisions of the income-tax act as on april 1, 1946; that as the amendments made by the amendment act of 1946 with effect from may 4, 1946 were not retrospective, they could not be taken into consideration merely because the assessee ..... consider whether section 43 could be invoked by department in cases following under alternate mode of taxation under section 7 of 1963 act.12. in the circumstances, we set aside the impugned judgment dated 4th october, 2007 and we restore original petition no. 1501/2003 to the file of the kerala high court for de novo consideration in .....

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Apr 24 2009 (HC)

Dr. Ganta Noble and ors. Vs. V. Paul Himamsu and ors.

Court : Andhra Pradesh

Decided on : Apr-24-2009

Reported in : 2009(6)ALT345

..... impleadment as one of the respondent to the above arbitration proceedings.5. a.a.m.p. nos. 1187 and 1188 of 2008 have been filed by the applicants seeking amendment to the arbitration application for purpose of adding paragraph no. 27 thereto, for excluding the time spent in prosecuting the arbitration o.p. no. 669 of 2008 before ..... any matter relating to the affairs of the society, any member of the society may proceed with the dispute under the provisions of the arbitration and conciliation act, 1996, (central act 26 of 1996) or may file an application in the district court concerned and the said court shall after necessary inquiry pass such order as it may ..... be discharged. since no substitute arbitrator has been appointed replacing sri m.v.s.r. sarma, the applicants moved this court by instituting a.a. no. 26 of 2007. that application has been dismissed by this court setting out that the district judge dies not have the necessary power to appoint an arbitrator at the first instance and .....

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May 05 2009 (SC)

Chandrakant Hargovindas Shah Vs. Deputy Commissioner of Police and anr ...

Court : Supreme Court of India

Decided on : May-05-2009

Reported in : 2009(57)BLJR2571; JT2009(6)SC368; 2009(7)SCALE78; (2009)7SCC186; 2009(6)LC2661(SC):2009AIRSCW5475

..... dated 25th june 1982, only certain categories of sportspersons were permitted to acquire and possess more than three firearms for the purpose of taking part in shooting competitions. appellant was in possession of six arms, three in each category under two different licences. indisputably he was permitted to possess five rifles and four revolvers ..... country as there are materials on record to show that he had imported fire- arms, cartridges etc. at least 26 times.15. the arms act, 1959 was enacted to consolidate and amend the law relating to arms and ammunition.indisputably, appellant applied for and was granted licences in terms of section 17 of the ..... veri would amount to concealment, suggestio falsi would amount to furnishing of inaccurate particulars. [see : dilip n. shroff v. joint commissioner of income tax, mumbai : [2007]291itr519(sc) ].we have noticed hereinbefore that during the period appellant had been holding his licences, he sold arms at least 39 times. in his show cause as .....

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May 05 2009 (HC)

Dr. Abhishek Mishra and ors. Vs. State of Chhattisgarh and ors.

Court : Chhattisgarh

Decided on : May-05-2009

Reported in : AIR2009Chh58

..... seats available in pg course in the state of chhattisgarh has been allocated to all india quota and the same is to be filled by all india competitive examination and the pre-pg entrance examination is conducted for admission to the remaining 50% seats available in the colleges of the state. as per the ..... have been made eligible for admission against the state quota seats available for admission to post graduate course. the grievance of the petitioners is that prior to amendment, the candidates, who had passed mbbs from medical college situated in the chhattisgarh and recognized by the medical council of india, were also eligible for admission. ..... under sub-section (1) of section 4 of the chhattisgarh chikitsa mahavidyalaya ke snatkottar pathyakramon main pravesh adhiniyam, 2002 (no. 28 of 2002), (for short 'the act, 2002') made the chhattisgarh medical snatkottar pravesh pariksha niyam, 2004, vide notification dated 24th april, 2004. rule 6 of the above rules deals with eligibility criteria .....

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May 06 2009 (SC)

Tata Power Company Ltd. Vs. Maharashtra Electricity Regulatory Commiss ...

Court : Supreme Court of India

Decided on : May-06-2009

Reported in : 2009(111)BomLR2966; 2009LC(SC)246; 2009(5)LC2440(SC)

..... permission of the state government, with-- (i) the provisions of any contract, agreement or requisition whether made before or after the commencement of the indian electricity (amendment) act, 1959, for the supply (other than the resumption of a supply) or an increase in the supply of energy to any person, or (ii) any requisition ..... the statute provides for measures to be taken which would be conducive to development of electricity industry. measures are also required to be taken for promoting competition which would also mean the development of electricity industry. it, indisputably, provides for measures relating to the protection of interest of consumers and supply of electricity ..... did not make submissions in the technical session but did so only at the public hearing.38. the commission took up case no. 88 of 2007 and noticed the details of technical validation session in regard to internal capacity allocation from the generation division of tpc to its own distribution division including .....

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May 07 2009 (HC)

The Commissioner of Income Tax-9 Vs. Ajanta Pharma Ltd.

Court : Mumbai

Decided on : May-07-2009

Reported in : 2009(111)BomLR1905; (2009)223CTR(Bom)441; [2009]318ITR252(Bom); [2009]180TAXMAN494(Bom)

..... originally introduced, mat companies were not entitled to deduction of profits under section 80 hhc while working out the book profits. that came to be introduced by direct tax laws amendment act, 1989 w.e.f. 1.4.1989. a year later parliament, therefore, initially had even denied to mat companies deduction under section 115j. when section 115ja was introduced w.e ..... difference was that instead of calculating tax at 30% of the book profits as in the case of section 115j, 115ja, it was made 7.5% and from 1st april, 2007 it is 10%. the language used in (iii) to explanation 1 to sub-section (2) of section 115j or (vii) to explanation 1 of section 115ja(2) or (iv) of ..... also the order of the special bench in dy. commissioner, range iii v. simcom ltd. was pleased to dismiss the appeal preferred by the revenue by order dated 30.11.2007. it is this order which is the subject matter of the present appeal.3. at the hearing of this appeal on behalf of the revenue, it has been submitted as .....

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May 08 2009 (SC)

Commissioner of Income Tax, Udaipur Rajasthan Vs. Mcdowell and Co. Ltd ...

Court : Supreme Court of India

Decided on : May-08-2009

Reported in : (2009)224CTR(SC)16; [2009]314ITR167(SC); (2009)10SCC755; [2009]180TAXMAN514(SC)

..... guarantee is nothing but a guarantee for payment on some happening and that cannot be actual payment as required under section 43b of act for allowance as deduction in the computation of profits. section 43b after amendment w.e.f. 1.4.1989 refers to any sum payable by assessee by way of tax, duty or fee by whatever ..... or discarded or demolished or destroyed.5. learned counsel for the revenue placed strong reliance on commissioner of income tax, madurai and ors. v. saravana spinnig mills (p) ltd. : [2007]293itr201(sc) . it was highlighted that in liquidators of pursa ltd. v. commissioner of income tax, bihar : [1954]25itr265(sc) , it was held that the test is whether ..... that provision has no application.29. the said issue in the present appeal is revolving round the applicability of section 43b of the act. in view of our decision in civil appeal no. 3471 of 2007 relating to the assessment year 1988-89 which has been disposed of today, the said issue is answered in favour of the assesseee .....

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May 08 2009 (SC)

State of Rajasthan and ors. Vs. Jagdish NaraIn Chaturvedi

Court : Supreme Court of India

Decided on : May-08-2009

Reported in : AIR2010SC157; JT2009(13)SC9; RLW2009(2)SC1481; 2009(8)SCALE28

..... has served for more than three years. all person appointed temporarily as lower division clerks after 31-3- 1978 shall be required to seek regular recruitment through the competitive examination as prescribed in the rules.(3) notwithstanding anything contained in rule 7, the persons who were appointed temporarily, in connection with the general strike in accordance with ..... of their appointment shall be given one more chance to pass the prescribed test in accordance with the rules applicable to them before coming into force of the rules amended vide notification no. f.2(45)dop/ b-1/72, dated 7.11.1975 published in the rajasthan rajpatra, dated 27.11.1975, for being appointed substantively ..... hoc basic or on daily wage basis during the period from 1.1.85 to 31.3.90 and are still working as such on the date this amendment comes into force shall be appointed on regular basis on availability of vacancy subject to the condition that they pass a performance test conducted by the appointing authority .....

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