Court : Supreme Court of India
Reported in : [2002(94)FLR455]; (2001)IILLJ231SC; 2003(5)SCALE62
..... (acquisition and transfer of undertaking) act, 1981 wherein he made a claim that compensation as provided under sections 25f and 25fff of the industrial disputes act which was adjudicated by the commissioner of payments for dalmia dadri cement ltd. ..... 2 made an application in terms of section 17 of the dalmia dadri cement ltd. ..... (acquisition and transfer of undertaking) act, 1981 the undertaking of the dalmia dadri cement limited stqpd vested in the government of india and its management was handed over to cement corporation of india who is the appellant before us.2. ..... thereafter, a fresh agreement appears to have been entered into between appellant management of the workmen to recruit ex-employees of the erstwhile dalmia dadri cement ltd. ..... the dalmia dadri cement limited came to be closed on march 18, 1980 when the services of its employees including respondent no ..... 2 stood, terminated from the erstwhile dalmia dadri cement ltd. ..... thereafter, under the dalmia dadri cement ltd. ..... 2 filed an application under section 33c(2) of the industrial disputes act, 1947 claiming that he is entitled to be fitted in grade v with effect from january 1, 1982 with three service weightage increments placing reliance upon the award made on july 18, 1983 by the arbitrators in the industrial dispute between the workmen in the cement industry represented by the indian national cement and allied workers federation, bombay and the employers in the cement industry represented by the cement manufacturers association.3. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Amritsar
Reported in : (2001)77ITD11(Asr.)
..... the facts of the present case are similar to those of the case decided by the hon'ble punjab and haryana high court in dalmia dadri cement works lid (supra), with the exception that here the learned first appellate authority has taken recourse to the provisions of section 154 at the instance of the assessing officer.18. ..... this second appeal is directed against the order dated 13-11-1987 passed by the commissioner of income-lax (appeals), jalandhar, hereinafter referred as the cit(a), under section 154 of the income-tax act, 1961, hereinafter referred as the act, in respect of assessment year 1981-82.2. ..... 1,50,000, which he had allowed as a deduction, but the aac at the appellate stage disallowed this claim deduction inspite of the ito having taken action under section 34 and the tribunal agreed with the aac and the action of the tribunal was upheld by the hon'ble calcutta high court, after referring to the decision of hon'ble supreme court in the case of mcmillan & co. ..... 1,50,000 on account of payment made to the indian national congress, as a business expenditure. ..... reference also was made to the decision of the hon'ble calcutta high court in the case of indian steel & wire products lid. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [2007]289ITR125(P& H)
..... the commissioner of income-tax (appeals) held that the assessee was entitled to deduct the pro rata liability and to include work-in-progress in the capital employed for allowing deduction under section 80j of the act. ..... dalmia dadri cement ltd. . ..... the following questions of law have been referred for the opinion of this court by the income-tax appellate tribunal, chandigarh bench, chandigarh, arising out of its order dated june 13, 1994, in respect of the assessment year 1982-83:(1) whether on the facts and in the circumstances of the case, the income-tax appellate tribunal was right in law in upholding the order of the commissioner of income-tax (appeals) deleting addition of rs. ..... the commissioner of income-tax (appeals) accepted the assessee's contention, which view has been upheld by the tribunal.3. ..... 7,200 made by the assessing officer in view of section 37(4) for rent paid by the assessee for guest house? ..... hence, the board is of the view that the judgment of the bombay high court is equally applicable to the provisions made in sub-section (1a) of section 80j.8. ..... the assessee claimed relief under section 80j of the act for the tractor division which was negatived by the assessing officer. ..... it was also held that the issue of pro rata liability was covered by the decision of the tribunal dated april 25,1990, in the assessee's case for the assessment year 1981-82.question no. 1:4. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1964SC1043; [1964]6SCR461
..... we made this reservation because in the dalmia dadri cement case(1) which dealt with the continued enforceability of a concession regarding the levy of income -tax, even bose j. ..... " under the terms of this act of the congress, ,commissioners were set up to investigate claims by private individuals to lands and in cases where the validity of a claim set up was not upheld by the commissioner, provision was made for resort to courts for resolving the dispute. ..... section 299(1) of the government of india act, 1935, protection of which was claimed on the merger of the state of sant with the dominion of india provided: "no person shall be deprived of his property in british india save by authority of law. ..... sections 290a and 290.b were introduced into the government of india act for enabling the administration by the dominion government of the territories of the acceding states which under s. ..... in exercise of the powers conferred by that section, the governor-general of india promulgated the states merger (governor provinces) order, 1949, on july 27 1949 which came into force on august 1, 1949. ..... " and a passage from the judgment in bai rajbai's case(5), and then observed : "any right to property which in its very nature is not legally enforceable was clearly incapable of being protected by that section." (pp. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1959P& H232
..... next day after its formation, swadesh nirman private limited offered a scheme under section 395 of the companies act, 1956, for compulsory acquisition of all the shares of the dalmia dadri cement limited. ..... by the court on an application made by the dissenting shareholders, the transferee company shall, on the expiration of one month from the date on which such notice has been given, or it an application by the dissenting shareholders is then pending, after the disposal of that application, transmit a copy of the notice to the transferor company with an instrument of transfer executed on behalf of the shareholders by any person appointed by the transferee company and on its own behalf by the transferee company, and transmit to the transferor company the consideraton in the shape of a deposit receipt for the amount calculated at the ..... the remedy against proposed approval under section 395 is provided by that section and it has to be invoked within the period of limitation specified therein.if a remedy under section 395 has not been availed of, or, the petitioners have by their own act of negligence or inactivity deprived themselves of that remedy, they cannot turn round and then claim to seek relief under section 155 of the companies act on the ground that the omission of their names from the register of members of the company was 'without sufficient cause ..... the petitioners claim themselves to be some of the oldest share-holders of the company which they said was in a flourishing .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1995)111PLR728
..... it was ordered to be wound up and when proceedings for its liquidation were pending in this court the parliament enacted the dalmia dadri cement limited (acquisition and transfer of undertakings) act, 1981 (for short, the act) with a view to acquire and transfer the undertakings of the company. ..... in the written statement filed on behalf of the corporation the averments made in the writ petition have been stoutly controverted and it is stated that the undertakings including all properties movable and immovable belonging to the company came to vest in the central government by virtue of the provisions of the act and by a notification issued by the central government, they subsequently stood transferred to the corporation and, therefore, the latter was entitled to take possession of all the properties of the company. ..... thereafter by a notification issued under sub-section (1) of section 6 of the act, the undertakings of the company and its right, title and interest in relation to its undertakings as acquired by the government were transferred to the cement corporation of india--a company incorporated and registered under the companies act (for brevity, the corporation). ..... this petitioner claims that it was the owner in possession of a school building and also the building housing the esi dispensary which have now been forcibly and illegally taken over by the corporation under the garb of taking possession of the properties belonging to the company and transferred to it. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2002)IILLJ405P& H
..... the bar on the strength of the judgments referred to by me, i am of the view that even if the application had been made by the workmen under section 33c(2) of the industrial disputes act for recovery of the monies due to them after the reference under sica made to the bifr, such application could not have attracted the bar under section 22(1) of sica; much less can the writ petition under articles 226 and 227 of the constitution of india pending before this court to challenge the adverse order in the application under section 33c(2) of the industrial disputes act, be held to attract the ..... a perusal of the award further shows that it was clearly admitted before the labour court by the witness of the management rajiv mathur that the wages system in the charkhi dadri cement plant of the management had been adopted as per terms of cement arbitration award 1983 and ..... the appellant's construction is accepted, it would necessarily mean that it would be at the option of the employer to allow the workman to avail himself of the remedy provided by sub-section (2), because he has merely to raise an objection on the ground that the right claimed by the workman is not admitted to oust the jurisdiction of the labour court to entertain the ..... commissioner dated july 4, 1996 for realization of the amount from petitioner cannot be held to be illegal and realisation of the wages of the workman cannot be resisted on the basis of section 22 of the sick industrial companies (special provisions) act .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1960Raj256
..... 1, but, as will be pointed out hereafter, in the present cases the laws prevailing in the covenanting states out of which the united state of rajasthan was formed were continued in force and the consequential effect of this continuance of laws was, in our opinion, not properly appreciated.then, it was next contended by learned counsel for the said dalmia dadri cement company that even if the ordinance be construed as having annulled the special law contained in ex. ..... filed a suit against the saurashtra state claiming a certain sum of money by way of compensation on account of his premature compulsory retirement.it was contended for the state that article 16 of the covenant, on which the officer relied, could not be enforced in the municipal courts; and the suit was incompetent; and that the services of the officer with the wadhwan state were during the pleasure of the ruler of the state, and that if the said ruler could have compulsorily retired him without being liable to pay him ..... .(ii) in this section 'law' means any act, ordinance, regulation, rule, order, or bye-law which, having been made by a competent legislature or other competent authority in a covenanting state, has the force of law in that state .....
Tag this Judgment!Court : Delhi
Reported in : (1993)109CTR(Del)40; [1993]200ITR544(Delhi)
..... these cases are dalmia dadri cement ltd. v ..... already observed, no claim was make before the income-tax authorities under section 37 of the act, and this being so, it will not be proper for or within the jurisdiction of this court to reframe the question. 13. ..... having failed before the income-tax officer and the appellate assistant commissioner, the assessed succeeded before the tribunal which came to the conclusion that the assessed was entitled to relief under section 80j on the profits of the two unit mentioned above before deduction of any unabsorbed depreciation or carry forward ..... the claim was made for deduction under section 30(a)(ii) as expenses having been incurred by a tenant towards the cost of repairs in the ..... in the present case, the finding of fact arrived at by the tribunal is that the expenditure was incurred on structural changes made in the premises and the expenditure was incurred for the purpose of facilitating the carrying on of its business and was of a revenue ..... 14,916 was made not on the ground that the expenditure was in the nature of entertainment but was made for the reason that some registers were not maintained by the assessed but were maintained by the modi industries ..... that happened was that a door was made in the common wall between the two flats. ..... on a reference being made, this court came to the conclusion that the allowance with regard to ..... though a facility for providing food is available, food is made available only if and when the guests require the same. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1960P& H598; [1961]41ITR653(P& H)
..... 70.he observed in his order that the dalmia dadri cement shares gave a dividend of 6 per cent free of income-tax and another dalmia concern giving a dividend of 6 per cent less tax had been assessed at cost price by the assessee, and since the dalmia dadri cement gave as much better return, the price of their shares must be higher than the price of dalmia jain aviation shares. ..... on this the commissioner of income-tax made an application under section 66 of the income-tax act for referring the above-mentioned question of law to this court. ..... the other preference shares were of dalmia dadri cement. ..... 'the question as originally framed by the commissioner of income-tax was in the following terms:'whether the proviso to rule 3(b), schedule to indian income-tax act, 1922, was applicable and whether the income-tax officer was bound to consult the controller of insurance in this case where no question arose about he rate of interest or other factors employed in determining the liability in respect to the outstanding policies? ..... the bombay high court held that the appreciation of 1932 could not disentitle the assessee from claiming deductions in respect of the years during which a loss had been sustained by the depreciation of securities in the reserve fund. ..... to cover this depreciation, the company transferred sums of money to the reserve fund and claimed that the sums so transferred were permissible deductions. ..... 1,75,000 from the deductions claimed by the assessee. .....
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