Judgment Search Results Home > Cases Phrase: competition amendment act 2007 section 4 amendment of section 5 Court: punjab and haryana Page 1 of about 28,216 results (0.130 seconds)

Commissioner of Income Tax Vs. Modi Electric Supply Co. Ltd.

Court : Punjab and Haryana

Reported in : (2005)195CTR(P& H)261; [2005]276ITR135(P& H)

..... assessee was taken over by the punjab state electricity board (for short, 'the board') in january, 1982 under section 6(1) of the indian electricity act, 1910, as amended by the indian electricity (amendment) act, 1959 r/w sub-clause (1) of clause (9) of the bhatinda electric licence, 2003 (bikrami). the dispute relating to compensation payable to the ..... as such has been allowed, and if depreciation on certain assets has been allowed, the same are not itemised, therefore, special provisions made under section 55 of the act shall be applicable. the assessee is entitled to substitute the value as on 1st jan., 1954, of the undertaking as a whole for computation of capital gains. ..... , the aac, vide his order dt. 27th sept., 1973, held that neither any profit under section 41(2) nor any capital gains under section 45 of the act accrued to the assessee in the year under consideration. that order was challenged by the revenue before the tribunal. by an order dt. 29th jan., 1976, the tribunal .....

Commissioner of Income-tax Vs. Mrs. Manjula Sood

Court : Punjab and Haryana

Reported in : (1997)140CTR(P& H)212; [1997]227ITR873(P& H)

..... completed on june 27, 1984, and according to the provisions of section 263 (as it stood before the substitution of sub-section (2) ibid by the taxation laws (amendment) act, 1984, with effect from october 1, 1984), the commissioner of income-tax had powers to revise the assessment under section 263 on or before june 27, 1986, ..... forceful contention of mr. b.s. gupta, learned senior advocate, appearing on behalf of the petitioner, is that sub-section (2) of section 263 was amended by the taxation laws (amendment) act, 1984, and the time-limit for passing orders under section 263 was laid down with effect from october 1, 1984, as two years from the end of ..... 1985] 151 itr 46, it has not been clarified as to whether the amendment is retrospective in nature. the clarification relied upon reads thus :'as a consequence of the amendment of section 263 of the income-tax act, 1961, by section 47 of the taxation laws (amendment) act, 1984, the limitation for passing an order under section 263 will, in .....

Govt. of Manipur Vs. State of Punjab and Another

Court : Punjab and Haryana

Reported in : AIR1997P& H28

..... in j.k. bharati's case (air 1984 sc 1542) (supra) was that exemption from the applicability of the bombay lotteries (control and tax) and prize competition (tax) act, 1958 to the lotteries specially authorised by the state of maharashtra was discriminatory and that the exemption should be extended to alt lotteries authorised by the government of any ..... lordships of the supreme court in m/s. suman enterprises case (1994 (4) scc 217) (supra) have been attached as annexure p-15 and the subsequently amended rules have been attached as annexure p-16- rules provide for and relate to the various averments regarding the lotteries being organised by the state and their running by ..... that in the light of orders passed by the apex court in state of haryana v. m/s. suman enterprises, (1994) 4 scc 217, petitioner made necessary amendments in its schemes for running various lotteries so as to bring them in conformity with the parameters laid down by the supreme court of india. petitioner has appointed five .....

Chander Bhushan Anand and ors. Vs. Union of India (Uoi) Through Financ ...

Court : Punjab and Haryana

Reported in : (2005)139PLR400

..... judgment. representations were also made by the landlords highlighting these problems. in order to tackle the problems created by the rent act, the delhi rent control act was amended in 1988 by delhi rent control amending act, 1988 (act 57 of 1988).28. in order to strike a balance between the interests of the landlords and also the tenants and for ..... of section 3(c) were prospective and could not be applied to the premises which were already tenanted on the date on which the amending act came into force. their lordships, however, repelled these submissions and held as follows:-'22. we are unable to uphold any of these contentions. the rent ..... of the tenants as the landlords will come under constant threat of shifting of their tenants to an alternatively available prernises and it will also bring an internal competition amongst the landlords to offer their buildings on reasonable and attractive rents so that their premises do not remain vacant. according to them, the basic legislative policy, .....

General Manager, Northern Railway Vs. Central Government Labour Court ...

Court : Punjab and Haryana

Reported in : (1979)IILLJ317P& H

..... that section 33c(1) provides for a sort of executing court. the adjudication of rights has to be done in terms of section 33c(2) of the act. altough section 33c of the act was amended in 1964, the main burden of law has been carried through. it conferred added benefit to workman and created wider ambit for the labour court. it also ..... f.j.r. 288, wherein their lordships of the patna high court observed as under (at page 292):an appraisal of sub-sections (1) and (2) of the act prior to the amendment leaves no manner of doubt that the distinct features of the two sub-sections veered round the question whether money or the benefits had been quantified or not. it ..... for a sort of executing court. the adjudication of rights has to be done in terms of sub-section (2) of section 33c of the act. although section 33c of the act was amended in 1964, the main burden of the law has been carried through. it conferred added benefit to workmen and created wider ambit for the labour court. it also .....

Present: Ms Jagdeep Bains Advocate Vs. Rajwinder Singh and Others

Court : Punjab and Haryana

..... hands on any precedent or law that an appeal could be maintained by complainant sukhwinder kaur or her mother against acquittal of the respondents before enforcement of amending act no.5 of 2009 whereby a proviso to section 372 of the code of criminal procedure has been incorporated, giving right to a victim to prefer an appeal against ..... or victim did not have a right to file an appeal against acquittal in a cognizable offence which right was given to the victim for the firs.time by amending act no.5 of 2009, came into force with effect from 31.12.2009. counsel for the petitioner is fair enough to concede that she could not lay her ..... has been dismissed. briefly stated, a criminal case fir no.119 dated 28.11.2000 under sections 494, 498-a ipc was registered at police station goindwal sahib. on competition of investigation, charge sheet was submitted in the court of judicial magistrate at tarn taran. the respondents rajwinder singh and others arrayed as accused in the said case, were .....

Chanan Dass Vs. Union of India (Uoi) and ors.

Court : Punjab and Haryana

Reported in : AIR1968P& H529

..... missioner, exercising powers of revision under section 24 of the act, decided that as rule 30 of the displaced persons (compensation and rehabilitation) rules, 1955, hereinafter to be referred as 'the 1955 rules', had amended on march 24, 1961, to the effect that in a competition between two displaced persons the property shall be offered to the ..... be transferred to him, his compensation being higher than that of chanan dass. shri sapra was of the view that the amended rule 30 would apply to pending revision petitions under section 24 of the act. he, consequently, accepted the revision petition and directed that the entire property be transferred to godha ram. the application ..... applied to revisions pending on that date or filed thereafter under sections 24 and 33 of the act. it was, therefore, directed that the following question of law be decided by a full bench:'whether rule 30, as amended on march 24, 1961, applies to revisions pending on that date or filed thereafter under sections 24 .....

Coca Cola India Inc. Vs. Assistant Commissioner of Income Tax and ors.

Court : Punjab and Haryana

Reported in : (2009)221CTR(P& H)225; [2009]309ITR194(P& H); [2009]177TAXMAN103(Punj& Har)

..... rajesh kumar v. cit : [2006]287itr91(sc) . it was submitted that opportunity had become all the more necessary in view of amendment w.e.f. 1st june, 2007 vide finance act, 2007, amending section 92ca(4) of the act to the effect that order of the tpo would be final and binding on the ao and the ao has to determine the price ..... in conformity with the order of the tpo. prior to the amendment, the requirement was only to have regard to the order ..... with a view to prevent diversion of profits in intra group transactions leading to erosion of tax revenue. the said provisions have been incorporated vide finance act, 2001 and further amended vide finance act, 2002. having regard to the object for which provisions have been enacted, applicability of the said provisions has to be limited to situations where there .....

The Director, Post Graduate Institute of Medical Education and Researc ...

Court : Punjab and Haryana

..... in m.nagaraj (supra) which came to be pronounced in the year 2007 within 1 years from the date of pronouncement of the above judgment as provided for in the central administrative tribunal's act, 1985. the 85th constitutional amendment which introduced the phrase with consequential seniority was validated by the hon'ble supreme ..... ) 2 scc 745. in the former case the majority held that 50% rule should be applied to each year otherwise it may happen that the open competition channel may get choked if the entire cadre strength is taken as a unit. however in r.k. sabharwal (1995) 2 scc 745, this court ..... the reservation indefinitely. 127. subject to above, we uphold the constitutional validity of the constitution(seventy-seventh amendment) act, 1995, the constitution (eighty-first amendment) act, 2000, the constitution (eighty-second amendment) act, 2000 and the constitution (eighty-fifth amendment) act, 2001. there is a clear mandate in m. nagaraj that the state which prefers to exercise its .....

Hukam Singh Vs. Jodh Singh and ors.

Court : Punjab and Haryana

Reported in : AIR1984P& H255

..... suit in one of the modes prescribed in that behalf by o. a, or make such other order as it thinks at, explanation added thereto by the civil procedure code (amendment) act 1976 empowered the court to treat the party which failed to put in appearance as deemingly present if its evidence, or substantial portion of the same, has already ..... the judge an independent arbiter. this is a concept basic to the system that 'sets the parties fighting', in essence, the judge's task is umpiring of a competition which is found sometimes a grim game. during the trial, the judge has to handle many problems which may arise. he is given, or practically he is expected ..... in this manner;the dispute between the parties pertained to the estate of one punjab kaur. the respondents herein filed an application under section 372. of the indian succession act, before the sub-judge ist class, bassi, who had the necessary powers to entertain it, the petitioner herein was arrayed as a respondent. it appears that the .....