Judgment Search Results Home > Cases Phrase: competition amendment act 2007 section 25 amendment of section 32 Court: kolkata Page 11 of about 2,126 results (0.183 seconds)

The Jay Engineering Works Ltd. Vs. M.G. Wagh and ors.

Court : Kolkata

Reported in : AIR1973Cal33,77CWN222

..... items given in the second impugned notice dated the 8th november, 1968, some occurred before and some after the amendment. it was mr sen's contention that so far the acts alleged to have been committed before the amendment the intention, that is the mens rea must be established. it was for the department to have been ..... clearly established. here there is sufficient explanation offered in subsequent letters and correspondence and the circumstances leading to the present situation. the circumstances amongst others are the acute competition in foreign markets. the contracts were entered into in may, 1962 end the notice was not given until the 8th november. 1968. a period of four ..... dated the 4th january, 1967 in answer to the impugned notice makes it quite clear that prices in 1962-63 wore reduced mainly to meet the prevailing competition in the market due to the removal of restriction on import of sewing machines in u. k. from japan and further that the appellant received constant complaints .....

M.R. Mondal Vs. State of West Bengal and ors.

Court : Kolkata

Reported in : (2005)3CALLT189(HC)

..... the plaintiff to facilitate the entrustment of the task of collecting the toll in questions for the period subsequent thereto, to a newly selected contractor at competitive rates. the division bench further overlooked the vital legal proposition that the memorandum dated 11.3.1998 of the joint secretary cannot, per see, have ..... has also made it clear as regards the change of situation after the issue of further notification by the central government.7. it appears from the amendment application that amongst other things petitioner intended to incorporate the national highway authority of india and the union of india as parties to the suit and ..... that is bound to result from the conclusions arrived at and directions issued on a perfunctory understanding of the rights of parties, the statutory provisions of the act, rules and regulations governing the issue.'*** **** ***** ***** ****the judgment under challenge also seems to be oblivious to the oblivious facts emanating from records that .....

Tara Properties Pvt. Ltd. Vs. Arcl Organics Ltd.

Court : Kolkata

..... executed on september 29, 1965 before commencement of the west bengal premises tenancy (amendment) ordinance 1965. sub-section (2) of the section 3 of the act of 1956 provides that, the west bengal premises tenancy act, 1956 shall apply to all premises held commencement (amendment) under of a the ordinance, lease west 1956, entered bengal into before ..... and from the respective due dates of such occupation charges until receipt thereof. for the purpose of calculating the occupation charges for the period from october 1, 2007 until receipt of vacant possession of the suit premises from the defendant, mr.rupak ghosh, advocate is appointed as the special referee. he will be entitled ..... the mesne profit as well as implementing the other directions given herein. he will compute the mesne profit for the period on and from october 1, 2007 until receipt of vacant possession of the demised premises by the plaintiff. he will also determine the arrears of occupied share of municipal rates and taxes not .....

Veena Kanoria Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2003)85ITD95(Kol.)

..... other security where a bonus issue has been made.the period of holding of the bonus asset will be reckoned from the date of allotment of such asset.these amendments will take effect from 1-4-1996, and will, accordingly apply in relation to assessment year 1996-97 and subsequent years (clauses 3 and 14)." the learned ..... of lok nath & co. v. cwt (1996) 217 itr 310 (sc), wherein the honble supreme court has held that an erroneous citation of provision of the act in the assessment order will not invalidate or itself.according to the learned departmental representative, since the demand notice is an accompanying statement of the assessment order, it will ..... of rs. 55,044".(v) "for that learned commissioner (appeals) was wrong in confirming levy of interest under sections 234a, 234b and 234c of the income tax act".(vi) "for that learned commissioner (appeals) was wrong in not admitting additional grounds and confirming the assessment order and demand notice which were not in accordance with the .....

Minor Subir Ranjan Mondal Vs. Sita Nath Mukherjee

Court : Kolkata

Reported in : AIR1994Cal166,98CWN544

..... also not been disputed by the learned lawyers appearing for the parties in the aforesaid revisional applications.27. section 8 of the act has, thereafter, undergone several amendments. by the amendment of the west bengal land re-forms (amendment) act, 1972 the words 'revenue officer specially empowered by the state government in this behalf' have been omitted and the words ' ..... have been substituted in its place and stead. so the other amendments of section 8 of the act have also been made by the west bengal land reforms (amendment) act, 1972 to which reference is not necessary in these cases.at this stage section 8 of the act, after its amendment, may be referred to and it runs as follows:'section 8 ..... code.23. for the purpose of deciding this question, it would be useful for us to consider section 8 of the act before and after its amendment.24. section 8 of the act, before its amendment, had given a right of pre-emption to a co-sharer or to a contiguous tenant of the holding when a portion .....

General Family Pension Fund Vs. Commissioner of Income-tax, Bengal.

Court : Kolkata

Reported in : [1946]14ITR488(Cal)

..... 38 and 1938-39. since they are in respect of years prior to the passing of the indian income-tax (amendment) act, 1939, the provisions of the indian income-tax act, 1922 (hereinafter called the act), as enacted before the amendment act of 1939, will apply to this reference.the questions referred for the opinion of this court are :-1. whether the ..... its subscribers in respect of life assurance are not subject to assessment to income-tax, rule 25 has no application to the fund.after the indian income-tax (amendment) act, 1939 was passed rule 25 ceased to be in force, and the profits and gains of life assurance business are now ascertained by application of the rules contained ..... in the schedule to the act of 1922, added to it by the amending act; rule 9 of the rules in the schedule expressly provides that those rules apply to a mutual insurance company. dr. gupta argued that, .....

Kalindi Woollen Mills (P) Ltd. Vs. Union of India (Uoi)

Court : Kolkata

Reported in : 1994(74)ELT827(Cal)

..... restrictions are bound to produce regional domination in trade and commerce trenching upon freedom of trade. any executive action forcing one region into an unequal trade competition is subversive of equal treatment of all traders which is the very fibre of federated union of india. the demerits of geographical situation where natural cannot ..... expenditure in transportation of the consignment from either of those two ports to the place of manufacture. this will give rise to a state of imperfect competition to the jeopardy of the manufacturers, distant from those two ports. the adverse impact of the cost, relative to that of the manufacturers adjacent of the ..... general licence in the following manner :-'in exercise of the powers conferred by section 3 of the imports & exports (control) act, 1947, (xviii of 1947), the central government hereby makes the following amendment in the open general licence no. 1/88 dated the 30th march, 1988, published under the notification of the government of .....

New India Investment Corporation Limited Vs. a I Champdany Industries ...

Court : Kolkata

..... mr.sabyasachi chaudhury,advocate mr.abhijit guha ray,advocate mkr. syed e. huda,advocate the court : - the plaintiff has filed this application for amendment of the plaint by introducing the words in paragraphs 4 and 5 namely and/or otherwise as recognized by it . the original claim in the ..... regard to the although, in my view, it is quite clear from reading of the word it in the said paragraphs by way of amendment. accordingly, there shall be an order in terms of prayer (a) save and except the word it appearing in red ink in paragraphs ..... not alter the original cause of action and/or change the nature and character of the suit, in my view, the said amendment shall be allowed. however, the plaintiff shall replace the word it by the word scheme so that in future no complication interpretation ..... to costs. the affidavits filed by the parties are kept with the record. all parties concerned are to act on a signed photocopy of this on the usual undertakings. (soumen sen, j.) s.chandra ar(cr) order .....

Premier Threads Private Limited Vs. Shineup Fibres Limitd and Ors.

Court : Kolkata

..... substantial/relevant facts or material particulars.therefore, the order dated 13.12.2001 speaks why amendment of decree was allowed and the necessity to pass such an amendment is clear from the amended decree dated 13.12.2001. that apart, prior to 1963 limitation act under article 182 there was a specific clause which indicated that if there was an ..... a.a.a.kotchadainaidu & anr. to bring to the notice of the court how exactly amendment to a decree on the date on which amended decree was passed has relevance with regard to computation of period of limitation under article 136 of the limitation act, 1963. article 136 reads as under: description application of for the execution of any decree ..... whether 4.12.2001, is the date of initial decree or 13.12.2001, the date of amendment of the decree, would be taken into consideration for the purpose of computation of period of limitation under article 136 of the limitation act, 1963. it is not in dispute that there was a suit for recovery of money and .....

Birla Jute and Industries Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2003)85ITD400Cal

..... profit and loss account. shri bajoria's thought provoking arguments, however, urge us to take a deeper look.7. we may first refer to the memorandum explaining the amendment to the relevant proviso, [176itr (st.) at 128] which explains the backdrop of this provision and which had been relied upon by the assessee : under the existing ..... including capital profits or credits on capital account, are required to be reflected in the profit and loss account prepared in accordance with schedule vi to the companies act.14. while introducing the section 115j, hon'ble finance minister, on the floor of the house, inter alia stated that: i now purpose to introduce a ..... non-recurring transactions or transactions of exceptional nature.we are, therefore, of the considered view that, according to the scheme of the schedule vi to the companies act, profit on revaluation of assets is first required to be taken to the profit and loss account and, only thereafter, the question of transfer to reserve comes .....