Court : Jharkhand
Reported in : (2002)176CTR(Jharkhand)325; [2002]256ITR725(Jharkhand)
..... the private employees. it has been explained that for purposes of the valuation of the perquisites relating to accommodation, the employees have been classified under the impugned amended rule into only two categories, namely, government (central and state) employees and others. to maintain continuity and equity with their remuneration and a variety of other ..... employer or the value of any concession in the matter of rent respecting any accommodation provided to the assessee by his employer.7. section 295 of the act gives powers to the board to make rules and subsection (2) thereof undoubtedly empowers the board to make rules for the determination of the value of ..... been facing some difficulties in the past with respect to the assessment and computation of the perquisites relating to the accommodation.6. section 17 of the income-tax act, 1961, in relation to 'salary', in sub-section (2) stipulates that 'perquisite' includes the value of rent-free accommodation provided to the assessee by his .....
Tag this Judgment!Court : Jharkhand
Reported in : [2002]123TAXMAN426(NULL)
..... the private employees. it has been explained that for purposes of the valuation of the perquisites relating to accommodation, the employees have been classified under the impugned amended rule into only two categories, namely, the government (central and state) employees and others. to maintain continuity and equity with their remuneration and a variety ..... to make rules conferred by this section shall include the power to give retrospective effect, from a date not earlier than the date of commencement of this act, to the rules or any of them and unless the contrary is permitted (whether expressly or by necessary implication), no retrospective effect shall be given to ..... been facing some difficulties in the past with respect to the assessment and computation of the perquisites relating to the accommodation.7. section 17 of the income tax act, 1961 in relation to 'salary', in sub-section (2) stipulates that 'perquisite' includes the value of rent free accommodation provided to the assessee by .....
Tag this Judgment!Court : Jharkhand
Reported in : 2003ACJ1986
..... where the claimant feels that he is entitled to more compensation than that claimed in the petition, it is always open to him to amend the claim petition and the tribunal should allow amendment if the same is in consonance with equity, justice and good conscience.5. in another case, the new india assurance co. ltd. v ..... , unequitable, not just. thus, this field of wider discretion of the tribunal has to be within the said limitations and the limitations under any provisions of this act or any other provisions having force of law,........'8. from the aforesaid decision, it is evident that the word 'just' denotes equitability, fairness and reasonableness, which is ..... hence the courts applied the general principle at the common law of loss and gain but that would not apply to the considerations under section 110-b of 1939 act which enlarges the discretion to deliver better justice to the claimant, in computing the compensation, to see that is just.............the word 'just, as its nomenclature, .....
Tag this Judgment!Court : Jharkhand
Reported in : III(2002)ACC594
..... . where the claimant feels that he is entitled to more compensation than that claimed in the petition, it is always open to him to amend the claim petition and the tribunal should allow amendment if the same is in consonance with equity, justice and good conscience.5. in another case, the new india assurance co. ltd. v ..... unreasonable, unequitable, not just. thus, this field of wider discretion of the tribunal has to be within the said limitations and the limitations under any provisions of this act or any other provisions having force of law....8. from the aforesaid decision, it is evident that the word 'just' denotes equitability, fairness and reasonableness, which is ..... to recover damages from the party, who caused the injury or the death. this entitles the party to recover damages, whenever death is occasioned by the wrongful act, negligence or default, which would have entitled to party injured (if death had not resulted) to maintain an action to recover damages in respect thereof. this .....
Tag this Judgment!Court : Jharkhand
Reported in : 2003(51)BLJR941; [2003(2)JCR184(Jhr)]
..... ii) notification no. 5/aa-03/2001-ka-3465/ranchi, dated 3rd october, 2001, whereby aforesaid bihar act was adopted by the state of bihar with certain amendments.this court is not concerned with the aforesaid acts and notifications which relate to appointment in the services of the state and having no concern with reservation for ..... no. 3884 dated 5th november, 2001, were expecting admission in one or other institute against the ebc quota. in fact, one or other petitioner appeared in competitive examination for admission in professional/technical and equivalent training institute and claim that their names are appearing in the lists of successful candidates. some of the candidates were ..... order of this court dated 22nd august, 2002 read with order dated 30th september, 2002 passed in wp (pil) no. 3696/2002 and analogous cases. the amendment is sought to be made only in respect to the percentage, the original resolution no. 3884/ranchi, dated 5th november, 2001 being still in existence.16. it .....
Tag this Judgment!Court : Jharkhand
Reported in : [2003(3)JCR8(Jhr)]
..... itself is being published in the year 2003, the jpsc should have either fixed the minimum age requirement as 21 years as being done in all other competitive examinations or should have fixed such minimum age requirement as on the last date of submission of application.according to petitioner, in most of the cases/advertisements, ..... (executive branch), and bihar junior civil services (appointment) rules 1951. the said rule has been adopted by the state of jharkhand with certain amendments under section 85 of the bihar reorganisation act, 2000, vide notification no. 2/ni-005/2002 ka-6184 dated 9th november, 2002.the minimum age has been fixed as per rule 6 ..... assessing authority, patiala, reported in air 1970 sc 1742, wherein the supreme court held :'the scheme of the state read as reorganisation act makes the laws applicable to the new areas until superseded, amended or altered by the appropriate legislature in the new state. this is what the legislature had done and there is nothing that can .....
Tag this Judgment!Court : Jharkhand
Reported in : (2004)190CTR(Jharkhand)116; [2004]270ITR214(Jharkhand); [2004(2)JCR116(Jhr)]
..... in cit v. k.p madhusudhanan. 21246 itr 8. considering the effect of the addition of explanation to section 271(1) of the act and the amendment to section 271(1)(c) of the act by deletion of the word 'deliberately', the kerala high court came to the conclusion that whether penalty was liable to be imposed in a ..... the aid of the assessee in this case. therein, the full bench of the patna high court considered the effect of the amendment brought about to section 271(1) of the income tax act and the addition of the explanation and noticed that the burden had shifted to the assessee from the department to offer a reasonable ..... ) has furnished inaccurate particulars of such income. the expressions 'has concealed' and 'has furnished inaccurate particulars' have not been defined either in the section or elsewhere in the act. however, notwithstanding differences in the two circumstances, they lead to the same effect, viz, keeping off a certain portion/ of income. the former is direct while the latter .....
Tag this Judgment!Court : Jharkhand
Reported in : [2004]137TAXMAN290(NULL)
..... k.p. madhusudhanan : [2000]246itr218(ker) . considering the effect of the addition of explanation to section 271(1)(c) of the act and the amendment to section 271(1)(c) of the act by deletion of the word 'deliberately', the kerala high court came to the conclusion that whether penalty was liable to be imposed in a case ..... the aid of the assessee in this case. therein, the full bench of the patna high court considered the effect of the amendment brought about to section 271(1) of the income tax act and the addition of the explanation and noticed that the burden had shifted to the assessee from the department to offer a reasonable ..... (b) has furnished inaccurate particulars of such income. the expressions has concealed 'andhas furnished inaccurate particulars' has not been defined either in the section or elsewhere in the act. however, notwithstanding differences in the two circumstances, they lead to the same effect, viz,' keeping off a certain portion of income. the former is direct while the .....
Tag this Judgment!Court : Jharkhand
Reported in : AIR2004Jhar111; [2004(2)JCR642(Jhr)]
..... of jharkhand and to the concerned institutes to enable them to take admission in their respective allotted engineering colleges pursuant to their selection in the jharkhand combined entrance competitive examination for engineering for the year, 2002.3. the petitioners' case in short is that they cannot be made to suffer for no fault on their part ..... the filling of the vacancies of various seats in the institutes against the jharkhand quota. the said writ petition was finally disposed off on 13th december, 2002, amended by order dated 20th december, 2002, with a direction to the concerned respondents to start the counselling and complete the selection process within three weeks. the patna ..... a petition for clarification of the aforesaid order dated 9.4.2003. on 9th may, 2003, this court found that as the union of india could not act on the basis of the observations made in the said order dated 25th february, 2003 and did not give undertaking for admitting the petitioners in the next session .....
Tag this Judgment!Court : Jharkhand
Reported in : 2005(2)BLJR1059; [2005(2)JCR293(Jhr)]
..... government was not to encourage the private teachers training colleges/institutes, which were enrolling large number of candidates as their students without holding any competitive examination and without following any procedure, which is also evident from memo no. 10/ba 3-56/80/116, patna dated 6th march, ..... teachers training course/degree/ diploma/two years teachers training course was made mandatory for appointment as primary teacher under rule 2(kha), as amended by jharkhand primary school amended recruitment rules, 2003, english version of which reads as follows :'2. definitions-- xx xx xx(kha) 'trained' means those persons ..... kolkata; etc. should not be appointed as these institutesthemselves hold and publish the teachers training examination though theseinstitutes are registered under the societies registration act, but theirteachers training examinations are neither conducted nor their degree/diplomaare granted by any statutory body.f.regarding appointment of the candidates, who are .....
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