Court : Delhi
..... as to whether such benefit can be extended to the appellant in a fact-situation where the investigating police officer, and the public prosecutor, had done their part of the duty under the law, well within time, and the default in consideration of, and decision on, the report of the public prosecutor was wholly for the reasons (or, shall we say, fault) attributable to the district & ..... act, 1989 (act 33 of 1989), section 5-b of the suppression of unlawful act against safety of civil aviation act, 1982 (act 66 of 1982), section 6-a of the anti-hijacking act, 1982 (act 65 of 1982), sub-section(2) of section 36 of the narcotics drugs and psychotropic substances act, 1985 (act 61 of 1985), sub-section (2) of section 153 of the electricity act, 2003 (act 36 of 2003), sub-section (1) of section 3 of prevention of corruption act, 1988, section 7 & 7a of industrial disputes act, 1947 and section 3(3) of the land acquisition act, ..... upto which the investigation could continue, after arrest and detention of the accused, for period of one year, the extension beyond the period ordinarily available being contingent upon authorization by the special court constituted under the said law, on the report of the public prosecutor, an arrangement identical to the one prescribed by section 21(2) (b) of ..... had been declared to be held by him and his wife to the election commission at the time of contesting the election to delhi legislative assembly in 2013, income-tax returns not having been filed ..... 1976 .....
Tag this Judgment!Court : Delhi
..... life president , and (b) clause 15.2, to the extent it enables any outsider to seek election to the post of president/secretary of the akfi, (ii) the appointment, of respondent no.4, as life president of the akfi, consequent to the result of the elections on 19th may, 2013, (iii) the election and consequent appointment of respondent no.5 as president of the akfi, on 19th may, 2013, and (iv) the continuance and extension of the recognition, granted by the central government to the akfi, despite the alleged ..... . post 2001 also several major initiatives were taken by the government such as declaration of nsfs failing of government grant as public authorities under the right to information act, 2005, introduction of annual recognition for national sports federations, implementation of age and tenure limits in respect of office bearers of national sports federations, notification of nada anti-doping rules, introduction of ..... any event, the very creation of the post of life president being vitiated by law, there could be no question of granting any benefits to the holder of ..... ioa, government have agreed, as a special case to give time to the ioa and the concerned national sports federations to change their respective constitutions, finalise fresh elections where necessary and take all other consequential action to fully and finally implement the guidelines before the dates indicated below: (i) (ii) national sports federations/associations 1.12.1975 indian olympic association 31.1.1976 6 .....
Tag this Judgment!Court : Supreme Court of India
..... referred to as sor ) of the 68 insolvency and bankruptcy code (amendment) bill, 2019, which read thus: the insolvency and bankruptcy code, 2016 (the code) was enacted with a view to consolidate and amend the laws relating to reorganisation and insolvency resolution of corporate persons, partnership firms and individuals in a time bound manner for maximisation of value of assets of such persons, to promote entrepreneurship, availability of credit and balance the interests of all ..... sub section (10) of section 3 of the i&b code read with sub sections (20) and (21) of section 5 thereof would reveal, that even a claim in respect of dues arising under any law for the time being in force and payable to the central government, any state government or any local authority would come 101 within the ambit of operational debt . ..... even if a person became disqualified, the disqualification ceased to operate and he became qualified once again to contest the election and hold the office of member of a municipality on the expiry of one year from 5 4 1994. ..... use of the words it is declared is not conclusive that the act is declaratory for these words may, at times, be used to introduce new rules of law and the act in the latter case will only be amending the law and will not necessarily be retrospective14. ..... this is to be done within a period of 6 months with a maximum extension of an other 90 days or else the chopper comes down and the liquidation ..... tax [(1976) 1 scc324:1976. ..... 1976) 1 scc254:1976 ..... 1976 ..... 1976 .....
Tag this Judgment!Court : Supreme Court of India
..... at all times since 1974, by virtue of the combined effect of the petroleum act, 1934,(hereafter called the act of 1934 ), the petroleum and minerals pipelines (acquisition of right of user in land) act, 1962 (hereafter called the act of 1962 ), the petroleum rules, 1976 (hereafter called rules of 1976 ), and the petroleum rules, 2002 (hereafter called rules of 2002 ), enacted by parliament and framed under those laws (by the central government) pursuant to entry 53 list i, in 24 relation ..... , or (b) authorised by the board under section 16 (i) to lay, build, operate or expand a common carrier or contract carrier, or (ii) to lay, build, operate or expand a city or local natural gas distribution network; section 2(i) of the act defines a city or local natural gas distribution network as: (i)an interconnected network of gas pipelines and the associated equipment used for transporting natural gas from a bulk supply high pressure transmission main to the medium pressure ..... the same, certain principles arise from the case law taken as a whole: i) the first is that the approbating party must have elected, that is made his choice, clearly and unequivocally; ii) the second is that it is usual but not necessary for the electing party to have taken a benefit from his election such as where he has taken a benefit under an instrument such as a will; 72 iii) thirdly, the electing party's subsequent conduct must be inconsistent ..... general doctrine to the present case is, i accept, a novel .....
Tag this Judgment!Court : Supreme Court of India
..... all rights, title and interests whatever in the land,- (a) which is included in the shamilat deh of any village and which has not vested in a panchayat under the shamilat law shall, at the commencement of this act, vest in a panchayat constituted for such village, and, where no such panchayat has been constituted for such village, vest the panchayat on such date as a panchayat having jurisdiction ..... amending act must be considered in relation to the old law which it sought to extend and the president assented to such an extension or, in other words, to a law ..... no provision in the 1961 act, the 1976 act or the consolidation act that provides a forum to a person who raises such a plea and, therefore, in the absence of any fora for deciding such a dispute a person may have to approach a civil court but section 44 of the consolidation act prohibits a civil court from entertaining any matter which the state government or any officers are empowered by the consolidation act to determine or dispose of ..... the further leaf of this argument is that the omission of the proviso by notification dated 22nd december, 1976 cannot alter the position inasmuch as the area of village gudha, in which the land is admittedly situate, had been declared to be part of notified area on 6-10-75; and so, the ..... 1976 act, two conditions have to be satisfied that it was reserved for common purposes under section 18 and its management and control vests in the gram panchayat under section 23-a of the consolidation act .....
Tag this Judgment!Court : Kerala
..... appraisal report, the teachers have to provide their academic qualifications with percentage of marks right from high school; research experience and training ; research projects carried out; teaching experience in each level; innovations/contributions in teaching; extension work/community service; participation in corporate life including contribution to college, co-curricular activities, enrichment of campus life, students welfare and discipline, participation in bodies on education and national development, etc ..... 1972 and before the commencement of the kerala university first statues, 1979 and the first statutes in respect of pension, provident fund, gratuity, insurance and age of retirement of teachers in private colleges, 1976 published in the kerala gazette extra ordinary dt.1.4.1976 i.e at a time when the period covered by extra ordinary leave/leave on loss of pay availed by them was not liable to be reckoned towards qualifying service and hence for the purpose of any of the ..... under section 82(3) it is provided that the statutes, ordinances, regulations, rules, bye-laws and orders in force immediately before the commencement of this w.a nos.1422,1494,1498,1515,1609,1719,1868 of 2011,1794 & 1859 of 2013 11 act shall, in so far as they are not inconsistent with the provisions of this act, continue to be in force until they are replaced by the statutes, ordinances, regulations, rules, bye- laws or orders framed under the act. .....
Tag this Judgment!Court : Kerala
..... appraisal report, the teachers have to provide their academic qualifications with percentage of marks right from high school; research experience and training ; research projects carried out; teaching experience in each level; innovations/contributions in teaching; extension work/community service; participation in corporate life including contribution to college, co-curricular activities, enrichment of campus life, students welfare and discipline, participation in bodies on education and national development, etc ..... 1972 and before the commencement of the kerala university first statues, 1979 and the first statutes in respect of pension, provident fund, gratuity, insurance and age of retirement of teachers in private colleges, 1976 published in the kerala gazette extra ordinary dt.1.4.1976 i.e at a time when the period covered by extra ordinary leave/leave on loss of pay availed by them was not liable to be reckoned towards qualifying service and hence for the purpose of any of the ..... under section 82(3) it is provided that the statutes, ordinances, regulations, rules, bye-laws and orders in force immediately before the commencement of this w.a nos.1422,1494,1498,1515,1609,1719,1868 of 2011,1794 & 1859 of 2013 11 act shall, in so far as they are not inconsistent with the provisions of this act, continue to be in force until they are replaced by the statutes, ordinances, regulations, rules, bye- laws or orders framed under the act. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Lucknow
Reported in : (2003)81TTJLuck389
..... to me it appears that the ao has completely forgotten the facts as per provisions of section 35d(1); expenditure by the appellant before the commencement of his business or after the commencement of business in connection with the extension of his individual undertaking or in connection with his setting up a new industrial unit is an admissible deduction, the appellant undertook the setting up of a new unit namely sahara india tv net work and certainly with ..... is established and further shareholder confirms that he has invested money in the purchase of shares, then no further inquiry can be made against the company for the purposes of making addition under section 68 of the it act, 1961, but in case after the above test is satisfied, an additional test of proving shareholder as genuine investor is applied, then his capacity to invest has also to be examined, which test will not be ..... 237 itr 570 (sc), it was observed by the hon'ble supreme court of india in the context of section 69 that although discretion has been conferred on the ito under section 69 of the act to treat the source of investment as the income of the assessee if the explanation offered by the assessee is not found satisfactory and the discretion has to be exercised keeping in view facts and ..... 410 (sc), in a different context, the hon'ble supreme court of india has observed that law does not contemplate or require the performance of act "lex non cogit ad impossibilia" this maxim may be applied in the case of the ..... 1976 .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2005)60SCL59NULL
..... under :-- "the general principles applicable in determining whether a particular expenditure is capital or revenue expenditure are as follows : (1) outlay is deemed to be capital when it is made for the initiation of a business, for extension of a business, or for a substantial replacement of equipment; (2) expenditure may be treated as properly attributable to capital when it is made not only once and for all, but with a view to bringing into existence ..... view that these expenditures may be considered as laid out wholly and exclusively for the purposes of the business and are as such allowable as business expenditure under section 37(1) of the act as stated in the board's circulars/notifications, which have already stated above in paragraph 4.1 hereto.7.34 applying the various principles and test as discussed in foregoing paras and in the ..... right in interfering with the finding of the appellate tribunal which was based on a misdirection in law".7.15 after extensively discussing the case law on the subject of setting up and commencement of business, the andhra pradesh high court in cit ..... all along been considered to be a question of fact to be determined by the income tax authorities on an application of the broad principles laid down above and the courts of law would not ordinarily interfere with such findings of fact if they have been arrived at on a proper application of those principles.7.8 with regard to test of fixed or circulating capital, ..... 1976 ..... ) dated 10-5-1976 containing a .....
Tag this Judgment!Court : US Supreme Court
..... for the southern district of new york syllabus following their failure to satisfy judgments against them in various civil actions in new york state courts, appellees, pursuant to provisions of the new york judiciary law, were held in contempt by appellant justices, and, except for appellees ward and rabasco, were fined and imprisoned for disobeying subpoenas to appear in supplemental proceedings brought by the respective judgment creditors in ..... in a footnote, the court quoted this comment by congressman coburn: "'the united states courts are further above mere local influence than the county courts; their judges can act with more independence, cannot be put under terror, as local judges can; their sympathies are not so nearly identified with those of the vicinage; the jurors are taken ..... for officials of a state like new york having procedures that permit, n.y.civ.prac.law 1012(b) (mckinney 1976), and in some cases require, n.y.exec.law 71 (mckinney 1972), state intervention in suits raising constitutional challenges to state statutes. ..... 613 -618 (1975), details the grounds for my disagreement with the court's extension of younger principles to any state civil proceedings, including the form they take in huffman and the instant case, and no purpose would be ..... abstention are clearly met in this case, the court rejects a routine application of that established doctrine in favor of a novel extension of the younger-huffman line of "abstention" cases. ..... : "even if the extension of younger v. .....
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