Judgment Search Results Home > Cases Phrase: competition amendment act 2007 section 48 amendment of section 63 Court: guwahati Page 6 of about 119 results (0.072 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 .....

M/s. Vijay Industries A Partnership Firm Represented by Partner Ajay B ...

Court : Guwahati

..... place of suing, then the same would have been expressly provided for, especially keeping in mind plaintiffs submissions that the legislature has recognized new media on account of various amendments. 23. in intas pharmaceuticals ltd. v. allergan inc, manu/de/9199/2006:2006 (132) dlt 641 (db), a division bench of this court held that section ..... for the appellant plaintiff has relied on a decision of this court in the case of prasanta kumar katoni and ors vs. tuniram katoni and ors reported in (2007) 2 glt 689. for ready reference the relevant part of the decision is reproduced below :- 8. in the case at hand, the fact that the plaintiff was ..... plaintiff, a partnership firm, has its registered office at khairthal in the district of alwar, rajasthan. respondent no. 1 is also a company incorporated under the companies act, 1956 and has its registered office bhagwati sadan, swami dayanand marg, alwar, rajasthan and such a company is also engaged in the business of manufacturing and marketing of .....

Assam Leather Industry Vs. Union of India (Uoi) and ors.

Court : Guwahati

..... the same principle can be applied in this case also. 95. let us come to entry 11a. this entry was inserted by the constitution (42nd amendment) act, 1976, transferring a portion from entry 3 of list ii. the administration, of justice was in the state list. this administration of justice with its ..... was inserted in the constitution containing article 323a and article 323b by the constitution (42nd amendment) act,1976. while article 323a deals with adjudication and trial by administrative tribunals of the matters related to recruitment and conditions of service of persons appointed to ..... india decided to establish administrative tribunals for the state of andhra pradesh to exercise jurisdiction, power and authority in service matters the constitution was amended by the constitution (32nd amendment) act, 1973 and with effect from july 1, 1974, the andhra pradesh administrative tribunal came to be established. 37. further part xiv a .....

Siddhartha Sarkar and ors. Vs. State of Assam and ors.

Court : Guwahati

..... i and entry 25 of list iii.entry 11 of list ii was deleted and entry 25 of list iii was amended with effect from 3.1.1976 as a result of the constitution 42nd amendment act of 1976. the present entry 25 in the concurrent list is as follows:25. education, including technical education, medical education ..... the students for engineering courses are said to be contained in a brochure issued by the dibrugarh university titled 'information brochure and application form--combined entrance examination 2007--for admission to the mbbs/bds/bams courses and engineering degree courses in the state of assam'.3. in so far as mbbs and bds courses are ..... the state of assam called 'the medical colleges of assam, regional dental college, guwahati and govt. ayurvedic college, guwahati regulation of admission of undergraduate students rules, 2007. insofar as the engineering courses are concerned, admittedly no separate set of rules have been framed by the state of assam. but the norms and procedure for selecting .....

Vandana Karki and ors. Vs. L. Chandrakishore Singh and ors.

Court : Guwahati

..... for a period of two years. in the aforesaid order it has been further stated that all the recruitment rules and service laws under the government of manipur shall stand amended to the extent. therefore, even if no period of probation has been prescribed for the post of inspector under 1964 rules, we are of the view that the inspector of ..... any interference at this belated stage will upset the settled seniority position and further we do not like to interfere with the final seniority list as the same is being acted upon for more than eight years and during this long period most of the direct recruits and promotees have been promoted to the next higher grade of mps.36. having ..... shall be determined on the basis of the order in which their names are arranged in the list prepared under rule 14. (a)persons recruited on the results of the competitive examination in any year shall be ranked inter se in the order of the merit in which they are placed at the .....

M/S. Omega Printers and Publishers Pvt. Ltd., Vs. the Union of India, ...

Court : Guwahati

..... the editor of a newspaper was charged in respect of an article published by him with an offence under section 33b of the public order act, 1972 as amended by the public order (amendment) act, 1976, which provides amongst others that any person who prints or distributes any false statement which is likely to undermine public confidence in ..... in this regard, observed that if these assistance (advertisements) from the government are curtailed, it may bethat the newspaper will not be able to withstand the competition and in the long run it may die down. the necessary corollary which follows is that such an action of the government would directly affect the freedom of ..... the n.f. railway authorities continued to release advertisements to the said two newspapers. further more, the petitioners have placed on record the two documents dated 27-2-2007 and 2-2-2008 wherefrom it is evident that the two newspapers stood empanelled with the davp. 44. moreover, the n.f. railways have themselves disclosed in .....

M/S. Omega Printers and Publishers Pvt. Ltd., Vs. the Union of India, ...

Court : Guwahati

..... editor of a newspaper was charged in respect of an article published by him with an offence under section 33b of the public order act, 1972 as amended by the public order (amendment) act, 1976, which provides amongst others that any person who prints or distributes any false statement which is likely to undermine public confidence in ..... in this regard, observed that if these assistance (advertisements) from the government are curtailed, it may bethat the newspaper will not be able to withstand the competition and in the long run it may die down. the necessary corollary which follows is that such an action of the government would directly affect the freedom ..... 12. the petitioners claim that they had approached the railway authorities in this regard but without success. finally, the petitioners sent a lawyers notice dated 16.03.2007 to the respondent nos. 3 and 4 calling upon the said respondents to allot advertisements to the two newspapers adequately at par with that of similar newspapers. .....

Air Cmde Mrigendra Singh, Vsm Vs. Union of India, Represented by the S ...

Court : Guwahati

..... by the authorities concerned. 5. the petitioner had put to challenge, by way of an original application, made under sections 14 and 15 of the armed forces tribunal act, 2007, in the regional bench, guwahati, the legality, validity and sustainability of the court of inquiry, the charge-sheet, which had been issued to the petitioner, and the ..... the corrections as had been sought for by the respondents. 11. following the order, dated 13.03.2013, passed by the learned aft, this writ petition has been amended impugning herein and putting to challenge the subsequent order, dated 13.03.2013, passed, in miscellaneous application no. 04/13, by the learned aft. 12. situated thus, ..... of condoning delay in making an application for review. 39. in short, an armed forces tribunal does not have, under the scheme of the armed forces tribunal act 2007 read with armed forces tribunal (procedure) rules, 2008, the power to entertain a review petition or any proceeding in the nature of review on expiry of 30 .....