Judgment Search Results Home > Cases Phrase: competition amendment act 2007 section 4 amendment of section 5 Sorted by: old Court: madhya pradesh Page 7 of about 3,863 results (0.104 seconds)

Deputy Commissioner of Income Tax Vs. Chirag Metal Rolling Mills Ltd.

Court : Madhya Pradesh

Reported in : [2008]305ITR29(MP)

..... view in the matter of sir shadilal (supra) can no longer be said to be applicable.10. explanation 1 to section 271 has been substituted by the taxation laws (amendment) act, 1975, w.e.f. 1st april, 1976. according to which if a person fails to offer an explanation or offers an explanation which is found by the ao ..... sir shadilal sugar & general mills ltd. v. cit (supra) is concerned is based on section 271(1)(c) of the act, prior to this amendment in 1964. in this case the assessment was completed under the it act, 1922 and the assessment year was 1958-59 wherein the ao made addition of rs. 1,37,700 towards cane against, shortage ..... a quasi criminal proceeding. there should be conscious concealment. the provisions should be construed strictly. even after the addition of explanation to section 271(1)(c) of the act, 1961, conscious concealment is necessary and the presumption under explanation to section 271(1)(c) can be displaced by the assessee proving that the failure to return the correct .....

Commissioner, Income-tax Vs. Ashok Kumar Manibhai Patel and Co.

Court : Madhya Pradesh

Reported in : (2008)214CTR(MP)344; [2009]317ITR386(MP)

..... this head for the period prior to april 1, 1976. sub-section (2a) was inserted with effect from october 1, 1967, by the taxation laws (amendment) act, 1967 and explanation 2 inserted therein by the finance act, 1983, retrospectively, with effect from april 1, 1976, while sub-section (2b) was inserted with effect from april 1, 1970 by the finance ..... taken by us, such expenses did not come within the meaning of 'entertainment expenditure' prior to april 1, 1976, when explanation 2 was brought in by a retrospective amendment made in 1983 of subsection (2a) of section 37. the finding of fact in all cases, therefore, satisfies this test to allow deduction of the expenditure incurred by ..... the view as under:the object of sub-section (2a) is to disallow any lavish expenditure in the form of business expenditure. this is obvious from the several amendments made in the provision from time to time. it is so understood even in the circular issued by the board. the object of the provision clearly is to .....

Mangilal Vs. State of M.P. and ors.

Court : Madhya Pradesh

Reported in : 2008(1)MPHT119

..... the municipality unless sooner dissolved, shall be five years from the date of its first meeting. here it is noteworthy that the municipalities act has been amended by amending act no. 18 of 1997. before the amendment the president of the municipality was to be elected as per provisions of section 55 by the councillors in the first meeting of ..... manner.'11. for the purpose of computation of period of two years, the full bench analysed various provisions of the act and after taking into consideration the fact that the municipal act has been amended by the amending act 18 of 1997 and thereafter, the president was to be elected directly by the people and not by the elected councillors ..... commence from the date of election as notified under section 45 of the act and not from the date of first meeting. thus, after the amendment it can not be said that because of the provisions of section 36(4) of the municipalities act the term of the president of the municipality shall commence from the first .....

Smt. Uma Devi Sharma Vs. State of M.P. and ors.

Court : Madhya Pradesh

Reported in : AIR2008MP110

..... bearing registration no. mp-20-e6573, having wheel base of 166'. the said inspection was done by transport inspector mr. p.k. hardenia, on 6-8-2007. copy of the said inspection report together with the chart attached therewith was supplied to the learned counsel for the petitioner.25. the said report shows that on ..... petitioner no suo motu power can be exercised in this regard. according to the petitioner, act of 1988 has been basically introduced with the object of providing better service, facilities to the travelling public in the fast moving age of competition as the latest model buses are provided by owners with best amenities and comforts and ..... by the original registering authority, in the registration book and other relevant papers, changes can be made by other registering authority or not20. section 111 of the act, confers power on the state government for framing statutory rules. this power is also to be exercised with regard to seating arrangements in public service vehicles and .....

Narmada Bachao Andolan Vs. the State of Madhya Pradesh Through Chief S ...

Court : Madhya Pradesh

Reported in : AIR2008MP142; 2008(2)MPHT490

..... full occupational rehabilitation and also provides that suitable provisions will be incorporated in the tender documents of the local competitive bidding (lcb) and other forms to ensure the employment of displaced persons in the project works. the contention ..... character of the constitution is one of the basic features of the constitution which cannot be destroyed by a constitutional amendment. he submitted that this being the position of law, the government of india, ministry of environment and forests, ..... water and electricity supplies and were demolishing houses and public buildings, such as schools etc. on 22nd june, 2007, the court, after hearing learned counsel for the parties passed orders restraining the respondents from severing electricity and water ..... and dewas districts of madhya pradesh by letter dated 31st august, 2004 under section 2 of the forest conservation act, 1980 subject to the conditions stipulated therein and condition no. 5 stipulated that displaced shall be resettled on .....

Commissioner of Income-tax Vs. Shyam Sundar Chhaparia

Court : Madhya Pradesh

Reported in : (2008)220CTR(MP)172; [2008]305ITR181(MP); [2009]177TAXMAN154(MP)

..... restrictive covenant of excluding situation like the present one from the purview of section 17(3)(i) is evident from the latest amendment in the act which has introduced section 17(3)(iii) with effect from year 2002-03. in view of this discussion, i am of the ..... condition of paying the compensation the respondent undertook for a period of five years to refrain from selling or accepting any agency for explosives competitive with those covered by the agency agreements terminated. the respondent claimed that the amounts received by it (in the second and third years, ..... assessee:-------------------------------------------------------------------------------gratuity 20 months 16,02,940leave encashment 240 days 6,41,176special compensation for his agreement not to take 27,50,000up any competitive employment/assignment in future as per the undertaking signed by him-------------------------------------------------------------------------------6. that on march 17, 2003, a query letter was served on .....

Mangilal Vs. State of M.P. and ors.

Court : Madhya Pradesh

Reported in : 2009(2)MPHT357

..... the municipality unless sooner dissolved, shall be five years from the date of its first meeting. here it is noteworthy that the municipalities act has been amended by amending act no. 18 of 1997. before the amendment the president of the municipality was to be elected as per provisions of section 55 by the councillors in the first meeting of the ..... saraf (supra), requires reconsideration by a larger bench inasmuch as the said decision has not considered the effect and impact of the provisions brought by way of state amendment act no. 11 of 1999.(e) if the ratio of the full bench decision is applied the intention of the legislature would be totally defeated inasmuch as fixation of ..... it is submitted by mr. mathur that the period of municipal council has to be five years and that is the legislative intendment of the 1961 act which has been amended by act no. 18 of 1997. emphasis has been laid on the concept of co-terminus to pyramid the proponement that once the term of the president is .....

Subham Vs. the State of Madhya Pradesh

Court : Madhya Pradesh

..... the single bench of this court as well as the jharkhand high court. in case of dharambir (supra), hon'ble the apex court has mentioned the effect of amendment in the act in the appeals pending before various courts. it was mentioned in the judgment that the age of the accused be considered on the date on which the offence ..... 9. in the case of shah nawaz (supra), hon'ble the apex court has referred the procedure of computation of age as mentioned in the rule 12 of the rules, 2007. in that rule, exclusion of next procedure is given, if the document presented by the accused refers to the previous provision of - 8 - criminal revision no.1053 of ..... burhanpur, as per the provisions of section 7 (a) of the juvenile justice (care and protection of children) act, 2000 (hereinafter it will be referred to as 'the act') and rule 12 of the juvenile justice (care and protection of children) rules, 2007 (hereinafter it will be referred to as 'the rule') and after getting the enquiry done, it was directed .....

Anand Tiwari Vs. the State of Madhya Pradesh

Court : Madhya Pradesh

..... of acquisition under section 40(1)(a)(aa) is concerned, learned advocate general and learned senior advocate invited my attention to section 165 of the electricity act, 2003 and the amendment to section 40 made by virtue of this provision, to say that the meaning of the term work as contemplated under section 40 and section 41 of ..... necessary to make a few observations relevant to land acquisition proceedings. our country is not launched upon an ambitious programme of all-round economic advancement to make our economy competitive in the world market. we are anxious to attract foreign direct investment to the maximum extent. we propose to compete with china economically. we wish to attain ..... and others.others [(1964].6 scr 784].(herein after referred to second r.l.arora s case .) which was instituted by the land owner for striking down the amendment made in 1961 for validating the acquisition, which was quashed in the firs.r.l.arora s case. it was argued on behalf of the petitioner that even .....

Siyalal Kachi Vs. the State of Madhya Pradesh

Court : Madhya Pradesh

..... of acquisition under section 40(1)(a)(aa) is concerned, learned advocate general and learned senior advocate invited my attention to section 165 of the electricity act, 2003 and the amendment to section 40 made by virtue of this provision, to say that the meaning of the term work as contemplated under section 40 and section 41 of ..... necessary to make a few observations relevant to land acquisition proceedings. our country is not launched upon an ambitious programme of all-round economic advancement to make our economy competitive in the world market. we are anxious to attract foreign direct investment to the maximum extent. we propose to compete with china economically. we wish to attain ..... and others.others [(1964].6 scr 784].(herein after referred to second r.l.arora s case .) which was instituted by the land owner for striking down the amendment made in 1961 for validating the acquisition, which was quashed in the firs.r.l.arora s case. it was argued on behalf of the petitioner that even .....