Judgment Search Results Home > Cases Phrase: competition amendment act 2007 section 25 amendment of section 32 Court: guwahati Page 6 of about 341 results (0.139 seconds)

Goodricke Group Ltd. Vs. Assistant Commissioner of Taxes (Appeals)

Court : Guwahati

..... section 8(2)((f)(vii) of the assam agricultural income-tax act, 1939, as it stood prior to its amendment by the assam agricultural income-tax (third amendment) act, 1989, without considering the implication of the second proviso to section 8(2) of the said act and the provisions of rule 5 of the assam agricultural income-tax ..... rules, 1939 ?(ii) whether the board was right in holding that the assessing authorities under the assam agricultural income-tax act have to ..... deduction, against which appeals were filed before the assistant commissioner of taxes (appeals), guwahati, claiming deduction of expenses under section 8(2)(f)(vii) of the act. the assistant commissioner of taxes (appeals) vide order dated march 20, 1990, dismissed the appeals. the orders passed by the assistant commissioner of taxes were also .....

income Tax Officer Vs. Radha Krishna Jalan

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (2004)84TTJ(Gau.)329

..... which the assessee was not a partner. b) the cit (a) erred in directing to allow exemption under section 10(2a) relying on the decisions which either relate to pre-amendment position or not squarely applicable in the present case.2. since both the grounds of appeal are correlated and as the facts and circumstance in both the years under appeal ..... % share of profit from the partnership firm of rock international as its income and claimed the same is exempted within the provisions of section 10(2a) of the income tax act, 1961.the ao negated the assessee's claim in as much as according to him, m/s radha krishna jallan the assessee-partnership firm was not a partner of m ..... the assessee firm by virtue of its superior title over the share of income receivable by sri radha kishan jallan, is exempt under section 10(2a) of the i.t. act in the hands of the assessee firm.6. the other section under which the learned a/r of the assessee relied upon for his contention that the income of the .....

Rupajuli Tea Co. (India) Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (1991)38ITD270(Gau.)

..... be taxed as business income, but this loss was nothing as the same arose out of speculation within the meaning of explanation inserted in section 73 of taxation laws (amendment) act, 1975. he was of the view that the assessee was not an investment company nor was it engaged in business of banking or grant of loans and advances ..... the subsequent purchaser from the assessee. the transaction in that particular case was held by the hon'ble court as "speculative transaction" under the provisions of the indian income-tax act, 1922. in the case of madanlal nemani (p.) ltd. v. cit [1976] 105 itr 244 (bom.) noted the facts of that case, in which the assessee ..... the assessing officer pointed out that the principal objects of the assessee was to take over the assets and liabilities of rupajuli tea co. ltd., incorporated under the english companies act and to plant, grow, import, export by sale process etc. of tea, coffee, rubber etc.and other produce of the soil. he noted that the company was engaged .....

Indian Oil Corporation Ltd. Vs. Presiding Officer, Central Govt. Indus ...

Court : Guwahati

..... is not under any statutory obligation to pay the bonus @ 4% which adversely affected the workers and considering the grievances made by the workers, the payment of bonus act was amended by amending act (43 of 1977) (48 of 1978) (50 of 1980) and (66 of 1980) wherein and whereunder 8.33 percent has been provided for payment of a ..... s.n. sarma, learned senior counsel appearing for the petitioner has taken this court to the pleadings of the parties, the evidence on record and the provisions of the act (amendment act 23 of 1976) and argued that since the tribunal has recorded a finding that there was no allocable surplus for the accounting year, 1975, there is no question ..... surplus is not there, whether the workmen of the assam oil company were not entitled to any bonus for the said year of 1975. the payment of bonus (amended act), 1976, was deemed to be effective from september 25, 1975 and this superseded the ordinance which was in the field in this regard. the allocable surplus, has .....

The Tufanialonga Tea Co. Ltd., Calcutta and anr. Vs. State of Tripura ...

Court : Guwahati

..... industry in exercise of its powers under entry 52 of list i of the 7th schedule of the constitution.7. by the tea (amendment) act, 1976, chapter iii a was introduced into the tea act, 1953 and sections 16 a to 16 n made various provisions relating to management or control of tea undertakings or tea units by the ..... state.provided that nothing in this clause shall prevent parliament from enacting at any time any law with respect to the same matter including a law adding to, amending, varying or repealing the law so made by the legislature of the state.'a reading of clause (2) of article 254 of the constitution would show that ..... in the certificate proceedings in the present writ petition.3. mr. g.c. chakravorty, learned counsel appearing for the petitioners, submitted that the impugned ordinance and the impugned act are beyond the legislative competence of the governor and the state legislature of tripura and are, therefore, unconstitutional and void. he contended that under article 246(1) of .....

Mahmadul Haque Laskar Vs. State of Assam and ors.

Court : Guwahati

..... of mr. lahiri, mr. n. choudhury has submitted that neither the law enacted by of thestate legislature, namely. section 129(b) of the said act nor an amendment of constitution, such as. article 243-o can oust writ jurisdiction of the high court inasmuch as the power of judicial review under article 226 forms part ..... the petitioner, that in the case of tenth schedule too, the writ jurisdiction was impliedly ousted without directly changing the language of article 226 or 136. this amendment was, points out mr. lahiri, introduced without there being ratification by state legislatures, as required under the proviso to article 368(2), and, hence, the constitutional ..... notice, at many places, while qualifying the word 'election', some of these words having been introduced, i find, by way of even amendment to the said act. for instance, section 6 of the act lays down constitution of gaon panchayat and while so laying down, it states as follows : '6. constitution of gaon panchayat: (1) the gaon .....

Government Pensioners' Association Vs. Sashi Prakash and Anr.

Court : Guwahati

..... pensioners, and the said judgment and order attained finality, the respondents were under a legal obligation to pay the same to the pensioners unless the relevant rules were amended in the meanwhile. the respondents appeared to have entertained the misconception that the payment of dearness relief was to be made to the state government pensioners at the rates ..... government pensioners after 1-1-95 at the discretion of the state government as and when the state government decided depending upon its resources even though there was no amendment to the rules.8. non-implementation of the direction of this court in the aforesaid judgment and order dated 22-4-97 in civil rule no. 259/95 ..... a.k. patnaik, j. 1. this is an application under article 215 of the constitution of india read with section 12 of the contempt of courts act, 1971 for initiating contempt proceedings against the respondents for wilful disobedience of the judgment and order dated 22-4-97 passed by the learned single judge of this .....

Dharamraj Kumar Singh Vs. Union of India (Uoi) and ors.

Court : Guwahati

..... keeping in mind the decision of the apex court in the case of tulsiram patel (supra) wherein the apex court held that the constitution (42nd amendment) act, 1976 by deleting from article 311(2), the requirement of a reasonable opportunity of making representation on the proposed penalty has not affected any change with ..... v. secy, of state for the home deptt., ex p. blind 11 that case related to directions given by the home secretary under the broadcasting act, 1981 requiring bbc and iba to refrain from broadcasting certain matters through persons who represented organisations which were prescribed under legislation concerning the prevention of terrorism. ..... of mahindra & mahindra ltd. (supra) is reproduced hereunder:20. it is no doubt true that after introduction of section 11-a in the industrial disputes act, certain amount of discretion is vested with the labour court/industrial tribunal in interfering with the quantum of punishment awarded by the management where the workman concerned .....

Bajrang Tea Manufacturing Company (P) Ltd. and ors. Vs. the Assam Stat ...

Court : Guwahati

..... and management expenses, taxes on income and profits the sanction of the state government is to be obtained for discharging the liabilities. the legislature clarified this aspect in amending act 16 of 1983 and provided in section 67a that interest on loans advanced under section 64 or deemed to have been advanced under section 60, which is charged ..... refund of amounts collected already, the karnataka government promulgated ordinance 3 of 1969 and replaced it by the mysore sale tax amendment act 26 of 1969. when the 1969 act was challenged, the high court held that the act was valid. on appeal, the supreme court reversed the decision. the supreme court held that the lacuna shown in the case ..... rate which really amounts to imposition of tax with retrospective operation has to be justified on proper and cogent grounds'. thus section 2 of the amending act to the extent that it imposes higher levy of 45 per cent, with retrospective effect from the first of april, 1966, and also section 3 of the .....

Rabindra Paul Vs. State of Assam

Court : Guwahati

..... would be at this stage apt and necessary to refer to the provision of law laid down under section 304-b ipc which has been inserted by way of amendment effected by act 43 of 1986 operating with effect from 19.11.1986 and the same reads as follows:[304b. dowry death-(1) where the death of a woman is caused ..... mentioned herein that in dealing with section 304 ipc the apex court, as noticed above also dealt with section 113-b of indian evidence act, 1872 which has also been incorporated by virtue of amendment of the act 43 of 1986 making effective from 19.11.1986. the provision of section 113b may be read as follows:113-b presumption as to ..... , of course, as a matter of prudence, may be looked for, but the court can base a conviction without corroboration, if in its opinion it is reasonably safe to act upon such testimony without corroboration. relationship again has to be understood in a relative sense, for, it is common experience that litigations and murders take place even between closest of .....