Court : Supreme Court of India
..... , the assessee in the return remained in loss and the 100% depreciation was claimed by the assessee in the return due to a bonafide mistake. by taxation laws (amendment) act, 1991, the depreciation in the case of company was restricted to 75% which due to oversight was missed by the assessee while filing the return. the commissioner of ..... the judgment of the learned single judge filed a special appeal which has been allowed by the division bench of the high court vide its judgment dated 13.11.2007 upholding the demand of additional tax. the assessee aggrieved by the judgment of the division bench has come up in this appeal.5. we have heard shri arijit ..... commissioner of income tax(assessment) & anr. ...respondent(s) judgment ashok bhushan, j.this appeal has been filed by the assessee challenging the division bench judgment dated 13.11.2007 of the high court of judicature for rajasthan at jaipur bench, jaipur by which d.b. civil special appeal (writ) no.837 of 1993 filed by the revenue has .....
Tag this Judgment!Court : Punjab and Haryana
..... section 245d(1) and the settlement commission cannot reopen its concluded proceedings under section 154 of the act so as to levy interest under section 234b. it was noticed that amendment made by the finance act, 2007 with effect from 1.6.2007 was for this purpose. relevant portion of the judgment reads as under:- interest on default in ..... been made to the provisions of section 245d(2a) and section 245d(2d) and section 245ha of the income tax act, 1961 (hereinafter referred to as the act .) as substituted by an amendment by the finance act, 2007 with effect from 1.6.2007 being ultra vires.2. the premises of the petitioner were searched under section 132 of the ..... act on 17.1.1995. thereafter, he filed an application on 29.1.1997 before the settlement commission-respondent no.2 under .....
Tag this Judgment!Court : Appellate Tribunal for Electricity APTEL
..... the above position and had proposed progressive improvement based on randm work to be carried;(f) the old plants have low fixed charges and per unit charges is competitive compared with new plants and this is great advantage; 17. mr. ramachandran contended that in the circumstances the operating parameters such as plf, auxiliary consumption and ..... decision made by the commission in the first part of para 8 of the order dated october 10, 2007 giving the relief to the appellant. 6. learned counsel contended that by notification dated march 19, 2008, the commission has amended its uperc (terms and conditions of tariff) regulations, 2004 and has gb provided as under with ..... station recognized by the government of india in the notification dated march 26, 1994 issued in exercise of the powers under section 43a of the electricity (supply) act, 1948 (since repealed) is 25 years;(b)the old stations should normally be abandoned after the above life period and new plant established in its place;(c) .....
Tag this Judgment!Court : Supreme Court of India
..... by the national medical commission before the publication of the admission brochure for the academic year 2025-26.36. in fact, a perusal of the amendment notification dated 13.05.2019 and the guidelines at appendix h-1 would indicate that with regard to some categories of disabilities particularly, locomotor disability, ..... will issue, an inclusive attitude will be taken towards persons with disabilities from all categories furthering the concept of reasonable accommodation recognized in the rpwd act. the approach of the government, instrumentalities of states, regulatory bodies and for that matter even private sector should be, as to how best can ..... be followed by the states parties for empowerment of persons with disabilities. the convention laid down the following principles for empowerment of persons with disabilities, which the act seeks to implement:- (i) respect for inherent dignity, individual autonomy including the freedom to make one s own choices, and independence of persons; (ii) .....
Tag this Judgment!Court : Karnataka
..... of the answer scripts and conducting a third evaluation where there is a deviation of 15% marks and thereafter announce results afresh by considering highest marks for the competition of the results; insofar as w.p.nos.1916/2024, 10509/2024, 9412/2024, 9975/2024 the petitioners have sought for the following relief: (i) ..... have an intimate nexus with the objects and purposes of the enactment and are, therefore within the ambit of the power to make ordinance amend or repeal contended by section 35 of the act, unless it can be said that ordinance is manifestly unjust, capricious, inequitable or partial. the said ordinance was promulgated by the prudent ..... of regulations and guidelines, the regulations would have to be given precedence.5. it is specifically averred that in terms of the "regulations on graduate medical education (amendment) 2019, (for short 2019 regulations ), specifically regulation 11.2.9 provides for award of grace marks upto a maximum of five marks to be awarded at the .....
Tag this Judgment!Court : Karnataka
..... of the answer scripts and conducting a third evaluation where there is a deviation of 15% marks and thereafter announce results afresh by considering highest marks for the competition of the results; insofar as w.p.nos.1916/2024, 10509/2024, 9412/2024, 9975/2024 the petitioners have sought for the following relief: (i) ..... have an intimate nexus with the objects and purposes of the enactment and are, therefore within the ambit of the power to make ordinance amend or repeal contended by section 35 of the act, unless it can be said that ordinance is manifestly unjust, capricious, inequitable or partial. the said ordinance was promulgated by the prudent ..... of regulations and guidelines, the regulations would have to be given precedence.5. it is specifically averred that in terms of the "regulations on graduate medical education (amendment) 2019, (for short 2019 regulations ), specifically regulation 11.2.9 provides for award of grace marks upto a maximum of five marks to be awarded at the .....
Tag this Judgment!Court : Karnataka
..... of the answer scripts and conducting a third evaluation where there is a deviation of 15% marks and thereafter announce results afresh by considering highest marks for the competition of the results; insofar as w.p.nos.1916/2024, 10509/2024, 9412/2024, 9975/2024 the petitioners have sought for the following relief: (i) ..... have an intimate nexus with the objects and purposes of the enactment and are, therefore within the ambit of the power to make ordinance amend or repeal contended by section 35 of the act, unless it can be said that ordinance is manifestly unjust, capricious, inequitable or partial. the said ordinance was promulgated by the prudent ..... of regulations and guidelines, the regulations would have to be given precedence.5. it is specifically averred that in terms of the "regulations on graduate medical education (amendment) 2019, (for short 2019 regulations ), specifically regulation 11.2.9 provides for award of grace marks upto a maximum of five marks to be awarded at the .....
Tag this Judgment!Court : Karnataka
..... of the answer scripts and conducting a third evaluation where there is a deviation of 15% marks and thereafter announce results afresh by considering highest marks for the competition of the results; insofar as w.p.nos.1916/2024, 10509/2024, 9412/2024, 9975/2024 the petitioners have sought for the following relief: (i) ..... have an intimate nexus with the objects and purposes of the enactment and are, therefore within the ambit of the power to make ordinance amend or repeal contended by section 35 of the act, unless it can be said that ordinance is manifestly unjust, capricious, inequitable or partial. the said ordinance was promulgated by the prudent ..... of regulations and guidelines, the regulations would have to be given precedence.5. it is specifically averred that in terms of the "regulations on graduate medical education (amendment) 2019, (for short 2019 regulations ), specifically regulation 11.2.9 provides for award of grace marks upto a maximum of five marks to be awarded at the .....
Tag this Judgment!Court : Karnataka
..... of the answer scripts and conducting a third evaluation where there is a deviation of 15% marks and thereafter announce results afresh by considering highest marks for the competition of the results; insofar as w.p.nos.1916/2024, 10509/2024, 9412/2024, 9975/2024 the petitioners have sought for the following relief: (i) ..... have an intimate nexus with the objects and purposes of the enactment and are, therefore within the ambit of the power to make ordinance amend or repeal contended by section 35 of the act, unless it can be said that ordinance is manifestly unjust, capricious, inequitable or partial. the said ordinance was promulgated by the prudent ..... of regulations and guidelines, the regulations would have to be given precedence.5. it is specifically averred that in terms of the "regulations on graduate medical education (amendment) 2019, (for short 2019 regulations ), specifically regulation 11.2.9 provides for award of grace marks upto a maximum of five marks to be awarded at the .....
Tag this Judgment!Court : Karnataka
..... of the answer scripts and conducting a third evaluation where there is a deviation of 15% marks and thereafter announce results afresh by considering highest marks for the competition of the results; insofar as w.p.nos.1916/2024, 10509/2024, 9412/2024, 9975/2024 the petitioners have sought for the following relief: (i) ..... have an intimate nexus with the objects and purposes of the enactment and are, therefore within the ambit of the power to make ordinance amend or repeal contended by section 35 of the act, unless it can be said that ordinance is manifestly unjust, capricious, inequitable or partial. the said ordinance was promulgated by the prudent ..... of regulations and guidelines, the regulations would have to be given precedence.5. it is specifically averred that in terms of the "regulations on graduate medical education (amendment) 2019, (for short 2019 regulations ), specifically regulation 11.2.9 provides for award of grace marks upto a maximum of five marks to be awarded at the .....
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