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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 9 of about 1,363 results (0.345 seconds)

Sep 08 2009 (HC)

Shipra Srivastava and anr. Vs. Asstt. Commissioner of Income Tax

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 .....

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Sep 17 2009 (HC)

Shikshan Prasarak Mandal, Through Its Chairman - Shri Raikumar B. Guja ...

Court : Mumbai

Decided on : Sep-17-2009

Reported in : 2009(6)BomCR1

..... right of a person to run an educational institution obviously subject to such limitations as are provided in law or in accordance with law.22. by eighty-sixth amendment act, 2002, article 21a was introduced which provided for free and compulsory education to all children in the age group of 6 to 14 years as a fundamental ..... political influence for grant of such permission. the petitioner, being aggrieved, approached this court on the ground that permission which has been granted gives rise to unhealthy competition and the authorities have granted permission on purely political considerations ignoring all norms and rules. the permission granted is further stated to be misconceived in law.2. ..... a binding precedent. in a recent judgment, a full bench of this court in the case of state of maharashtra v. prashram jagannath auti : 2007(5) mh. l.j. 403 : 2007(5)bcr 847, while referring to the binding precedents, held as under: the ratio is variously defined to be the relation between two magnitudes .....

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Sep 17 2009 (HC)

Shailesh Gandhi Vs. State of Maharashtra,

Court : Mumbai

Decided on : Sep-17-2009

Reported in : 2009(111)BomLR3896

..... dwellers in housing colonies as the existing slums have become a source of danger to the health, safety and convenience. despite the fact that the act was amended in subsequent years, the authorities have not been able to effectively implement their power to execute the work of improvement and rehabilitation to the desired levels ..... and anr. v. state of maharashtra and ors. : 2007(6) mhlj 851 while considering the object and purpose of amendment of this act held thus:2. the maharashtra slum areas (improvement, clearance and redevelopment) act, 1971, (hereinafter referred to as 'slum act' for short) came to be extensively amended in 199697 and 2001, introducing chapter ia therein. that chapter ..... to confer wide powers on the s.r.a. so that the public lands are cleared by s.r.a. acting in coordination with the local authorities. for that purpose, the state government made appropriate amendments and inserted provisions in the planning and local laws. insofar as, mumbai is concerned, s.r.a. was .....

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Sep 24 2009 (HC)

The Commissioner of Income-tax, International Taxation and the Income- ...

Court : Karnataka

Decided on : Sep-24-2009

Reported in : (2009)227CTR(Kar)335; [2010]321ITR209(KAR); [2010]321ITR209(Karn)

..... and thus software mark and seal becomes goods which aspect has been looked into and considered in the tcs case. sri. kumar contends that prior to amendment to section 201 of the act, and it contained a qualifying words 'no such person'; this means it refers to section 200 and thus the respondent does not come within the ..... to the income tax appellate tribunal in appeals as indicated above.83. the income tax appellate tribunal, bangalore bench 'a' passed the common order dated 18.07.2007 allowing all the appeals and remanding the matter to the commissioner of income tax [appeals] for fresh disposal of the appeals on its merits opining that the commissioner ..... authority in respect of 11 remittances [corresponding to ita nos. 931 to 941/bang/2006] and another 31 remittances [corresponding to ita nos. 672 to 702/bang/2007] made during the accounting period relevant for the assessment year 2006-07 and wherein the first appellate authority had declined to examine the merits of the orders passed by .....

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Oct 05 2009 (HC)

Ravalgaon Sugar Farm Ltd. Registered Under the Companies Act, 1956 Vs. ...

Court : Mumbai

Decided on : Oct-05-2009

Reported in : 2009(6)BomCR316; 2009(111)BomLR4332

..... the date on which such undertaking has begun to manufacture or produce articles for the first time before the commencement of the maharashtra tax laws (levy and amendment) act, 1988; provided that, a new industrial undertaking which begins to manufacture or produce articles for the first time on any date after the commencement of the ..... to engage in the electricity industry in the state and to promote their working in an efficient, economical and equitable manner;(f) ...(g) ...(h) to promote competitiveness and make avenues for participation of private sector in the electricity industry in the state, and also to ensure a fair deal to the customers;(i) ...(j) ..... , to the extent possible, in requirement of power supply. the power position in the state of maharashtra as per the western region power sector profile - january 2007 published by government of india, ministry of power is as under:year peak demand demand met % shortagerequirement in in mwmw1998-1999 10665 8675 18.701999-2000 10665 .....

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Oct 09 2009 (HC)

Commissioner of Income Tax Vs. Tony Electronics Limited

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 .....

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Oct 29 2009 (TRI)

A. Somasundaram Vs. Union of India Rep. by Its Secretary Department of ...

Court : Central Administrative Tribunal CAT Ernakulam

Decided on : Oct-29-2009

..... 9.93. the next promotion post is officer surveyors grade. as per the recruitment rules in force, 25% of the posts would be filled by limited departmental competitive examination (ldce for short) from surveyors, survey assistants, scientific assistant and geodetic computers who possess degree and have rendered 5 years regular service in the respective grade ..... and the recruitment roster as laid down in the departmental instructions and the scheme within another ninety days thereof. hence, the respondents prepared the ground for amending the recruitment rules for office surveyor and chief draftsman and got it ready by the later half of 2001 and conducted the examination in december, 2001. therefore ..... of eligibility as 1.1.2003 for counting qualifying service as void. from the perusal of the records produced before us we find that the respondents have acted in accordance with the dopandt instructions on the subject. the relevant extracts from dopandt om no. 22011/3/98-estt(d) dated 17.9.1998 is .....

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Nov 10 2009 (HC)

Jayaram Paper Mills Ltd. Vs. Commissioner of Income Tax and anr.

Court : Chennai

Decided on : Nov-10-2009

Reported in : (2010)229CTR(Mad)57

..... diligence have been discovered by the ao will not necessarily amount to disclosure within the meaning of this section.22. after the aforesaid amendment under act 4 of 1988, yet another amendment was made by direct tax laws (amendment) act, 1989 and the words 'for reasons to be recorded by him in writing, is of the opinion', appearing in the first line ..... fiction in section 147 under expln. 1. but the import of the same was not so much as it is under expln. 2 inserted after the amendment. prior to the direct tax laws (amendment) act, 1988, section 147 reads as follows:section. 147. income escaping assessment-lf--(a) the ao has reason to believe that, by reason of the ..... division bench of the delhi high court and another of the division bench of this court. in klm royal dutch airlines v. asstt. director of it : (2007) 208 ctr (del) 33 : (2007) 292 itr 49 (del) relied upon by the learned counsel, a notice under section 148 was issued on the ground that the income earned by rendering technical .....

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Nov 19 2009 (TRI)

Cellular Operators Association of India New Delhi and Others Versus De ...

Court : Telecom Disputes Settlement and Appellate Tribunal TDSAT

Decided on : Nov-19-2009

..... being january-march, april-june, july-september and october-december. 9. it is accepted by the parties that whereas license fees are determined on the basis of competitive biddings and thus varies from area to area, royalty payable is a fixed and/or uniform amount. we may also notice that the government of india by a ..... marginal note has been taken into consideration as an intrinsic part of the section. in deewan singh and ors. v. rajendra pd. ardevi and ors. manu/sc/0207/2007 : air2007sc767 it has been held that the marginal note may be taken into consideration for the purpose of proper construction of the provision although there is no ambiguity. ..... parliament, but are inserted after the bill has become law'. this is not the case however. the entire act is passed by parliament and is entered, or deemed to be entered, in the parliament roll with all non-amendable components included. these components mostly remain unchanged throughout the passage of the bill. they are certainly not inserted .....

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Nov 19 2009 (TRI)

<td Class=btext Bgcolor=#ffffff><span Class=boldtxt>parties :</Span> V ...

Court : Central Administrative Tribunal CAT Ernakulam

Decided on : Nov-19-2009

..... both provisional and final, so far as, it relates to the appointees either by direct recruitment or by promotion in the delhi higher judicial service, prior to the amendment of the recruitment rules in the year 1987, and their inter-se seniority must be re-determined on the basis of continuous length of service in the cadre, ..... the dpc was taken up for the selection to the category of jts for the vacancy pertaining to the year 1997-2004 and that dpc was finally held in 2007. they have also relied upon the very same judgment relied upon by the counsel for the applicants, namely, direct recruit class - ii engineering officers' association and others ..... of the applicants and similarly placed persons were utilised and their energy has been extracted by the administration without giving them any benefits of regularisation. which is an act on the part of the administration deliberately made to deny valuable right of an employee, continuing in regular post in the cadre strength. (f) the delay and .....

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