Judgment Search Results Home > Cases Phrase: electricity amendment act 2007 section 1 short title and commencement Court: kolkata Page 18 of about 185 results (0.128 seconds)

Syed Hamid HossaIn Vs. Jonab Md. Karim Khaleeli and ors.

Court : Kolkata

Reported in : AIR1970Cal505,75CWN256

..... the circumstances required that it should be so interpreted.' it may be noted that the interpretation clause in section 2 of the act, relating to 'number' and 'gender' were repealed by repealing and amending act, 1914, (act x of 1914). as has been pointed out by the appellate court, section 13 always refers to the context' and on ..... defendant no. 1, in addition was directed to refund all moneys drawnby him as supervisor from the imambarah from december, 1956 together with rs. 144. 74 as electric charges. further, there was to be thorough checking of accounts from january, 1957 till the receiver official trustee took charge, in order to determine if the defendant no ..... impediment in accepting the same. the defendant no. 1 stated that he resided in a portion of mahal sarai with the permission of the manager and the electric charges were not for his personal use, while all alterations of misappropriation were emphatically denied. the defendant denied that the keys of the imambarah were with him .....

Gouri Prasad Goenka and ors. Vs. Commissioner of Income-tax

Court : Kolkata

Reported in : (1990)84CTR(Cal)122,[1991]190ITR81(Cal)

..... case of distributors (baroda) p. ltd. : [1985]155itr120(sc) . in fact, this view was taken earlier by the supreme court in the case of cambay electric supply industrial co. ltd. : [1978]113itr84(sc) , where the supreme court had to consider the question whether unabsorbed development rebate and depreciation carried forward from earlier ..... company to which this section applies, where the total income (as computed in accordance with the other provisions of this act) includes any profits and gains attributable to the business of generation and distribution of electricity . . . there shall be allowed a deduction from such profits and gains of an amount equal to 8% ..... that 'the gross total income means the total income computed in accordance with the provisions of this act, before making any deduction under this chapter or under section 280-o'. although this definition came by way of an amendment with retrospective effect, the supreme court has held in the aforesaid case of distributors (baroda) p. .....

Commissioner of Income-tax Vs. Vinar (Pvt.) Ltd.

Court : Kolkata

Reported in : [1970]76ITR26(Cal)

..... has been referred to this court:'whether, on a true interpretation of the provisions of section 10(2)(via) of the indian income-tax act, 1922, as amended by the indian income-tax (amendment) act, 1953 (act xxv of 1953), the assessee was entitled to an allowance of additional depreciation for the assessment year 1959-60?'3. sub-section (via) ..... consonance with the view expressed by the madras high court in the decisions of veerappa transports v. commissioner ofincome-tax and kumbakonam, [1963] 50 i.t.r 442. electric supply corporation ltd. v. commissioner of income-tax. the other decision referred to by dr. pal, which is abench decision of this court in the case of ..... this clause 'falling within the period' govern. so far as the first question is concerned, in the decision of the madras high court in the case of kumbakonam electric supply corporation ltd. v. commissioner of income-tax, [1963] 50 i.t.r. 809 it was held that the five-year limit prescribed for extra depreciation allowance .....

Jaygun Bibi Vs. Tarakeswar Chatterjee

Court : Kolkata

Reported in : (1997)2CALLT394(HC)

..... in his impugned order, the learned counsel appearing for the petitioner has referred to a decision of the supreme court reported in : (1972)iillj9sc (the united provinces electric supply co. ltd. v. t.n. chatterjee and ors.,). but this judgment, in my opinion, has no application to the present case and to the ..... after considering the application and after hearing both the parties dismissed the revisional application and set aside the order passed by the learned munsif allowing the amendment of written statement in part. the learned additional district judge while setting aside the order of the learned munsif took note of the following admitted matters ..... in this application under article 227 of the constitution of india. the learned additional district judge has not acted illegally or has not caused any grave injustice to the petitioner by setting aside the order of amendment of written statement passed by the trial court. the learned additional district judge has given convincing reasons .....

Commissioner of Income-tax Vs. Kanan Devan Hills Produce Company Ltd.

Court : Kolkata

Reported in : [1979]119ITR431(Cal)

..... the rate of five thousand rupees per month for any period of his employment after the 28th day of february, 1963:...... ' 8. section 40(c)(iii) was amended by the finance act of 1964, whereafter it reads as follows :' (iii) any expenditure incurred after the 29th day of february, 1964, which results directly or indirectly in the provision of ..... results in a benefit to the employee. payments on account of travel concession or free or concessional passage are not cash benefits in kind.24. the decision in south arcot electricity distribution co. ltd. v. k. mohamed khan : (1963)illj5mad , in our view, does not advance the case of the revenue. it would be inappropriate to draw ..... the computation of the total income of an employee and came under a special category. dr. pal next contended that the decision of the madras high court in south arcot electricity distribution co. ltd. v. k. mohamed khan : (1963)illj5mad , did not advance the case of the revenue at all as the high court in that case was .....

Union of India (Uoi) and anr. Vs. Tata Iron and Steel Co. Ltd. and ors ...

Court : Kolkata

Reported in : AIR1999Cal56

..... b) (viii) and paragraph 2.8 were substituted paragraph 2.7 relates to procedure for reimbursement. it is, therefore, not correct to contend that by such amendment alone, the writ petitioner became eligible to claim reimbursement of the price differences.30. the stated taken by the appellants and the eepc in the aforementioned situation cannot, ..... be observed for obtaining the benefit was that the export products must be manufactured with indigenous steel. mr. mitra would urge that the object of the amendment the scheme of 17th october, 1985 was made with a view to dispense with the original requirement that raw materials must be obtained from the main producers ..... transferee cannot suffer for the fault of his predecessor.56. in n. chellappan v. secretary, kerala state electricity board reported in : [1975]2scr811 , the supreme court was dealing with a case under section 30 of the arbitration act, 1940. the said decision, therefore, has no application in the instant case.57. in prasun roy v .....

Bindwala Electrical Industries Vs. Collector of Customs

Court : Kolkata

Reported in : 1992(40)ECC404,1993LC205(Calcutta),1991(51)ELT291(Cal)

..... case in short is as follows:the petitioner company is a registered manufacturer exporter engaged in manufacture of acsr conductors for the use in distribution of electricity by state electricity board and for that purpose the petitioner inter alia import aluminium wire rods and high carbon wire rods which are used as raw material in the ..... central government for the purpose of clarification and directions in this behalf, so that such procedure adopted by the petitioner might be validated and legalised. after the amendment was made in the notification on june 5,1987, it appears that the petitioner was entitled to get reimbursement of the goods and the petition has been ..... import of raw materials subject to fulfilment of certain prescribed conditions. the government of india in exercise of powers conferred by section 25(1) of the customs act, 1962 in public interest by notification no. 210/82 dated 10-9-1982 exempted from payment of customs duty and additional duty of customs all raw materials .....

Smt. Srabani Roy Vs. the State of West Bengal and ors.

Court : Kolkata Appellate

..... in terms of the above directions in umadevi as a one-time measure.12. the judgment passed in case of up state electricity board (supra) cited by mr. jana is not applicable to this case. the facts as emerges in the said case, ..... in the said recruitment rules but from the various circular issued prior to the said recruitment rules and even prior to the amendment of rule 3d of the old rules the organizer teachers are those who since the birth of the school are rendering ..... such inaction the petitioners filed writ application being wp no. 1687(w) of 2004 which was ultimately disposed of on november 29, 2007. the said order reads thus :department has submitted report that none of the learned lawyers could supply any copy of the writ ..... west bengal primary education board for consideration after holding that in view of the promulgation of the west bengal primary education act 1973 the director of the school education is no longer a competent authority to grant approval. since the matter was referred .....

Neycer India Limited Vs. Gmb Ceramics Limited

Court : Kolkata

..... the gmb without firs.attempting to mitigate the same. and gmb did not make any effort towards the same. the petitioner relied on the case of u.p.state electricity board, lucknow versus vth additional district judge, budaun and other, reported in air1984all 320, for a proposition that one of the principles in the matter of interference by ..... of documents and materials on record. once it is found that the view of the arbitrator is a plausible one the court will refrain itself from interfering. maharastra state electricity board versus sterilite industries (india) and another, reported in (2001) 8 scc482 is an authority on a proposition that unless the error of the law is patent on ..... addition of a new cause of action but amounted to no more than adding to the facts already on the record the amendment was rightly allowed. mr.deb referred to section 73 of the contract act which says that when a contract is broken the party who suffers such breach is entitled to receive compensation for any loss .....

Peerless General Finance and Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2003)79TTJ(Kol.)915

..... a return showing loss is to be furnished and treatment of returns below taxable limit 9.1 under the existing provisions of section 139(3) of the it act, as amended by the taxation laws (amendment) act, 1970, the ito, on an application made to him for this purpose, is empowered to extend, in his discretion, the time for furnishing a ..... return showing loss is to be furnished and treatment of returns below taxable limit 9.1 under the existing provisions of section 139(3) of the it act, as amended by the taxation laws (amendment) act, 1970, the ito on an application made to him for this purpose is empowered to extend, in his discretion, the time for furnishing a return ..... . (1973) 89 itr 236 (sc) that the view favourable to the assessee should be adopted, their lordships of the bombay high court in the case of cit v. thana electricity supply ltd. (1994) 206 itr 727 at p. 744 (bom) held as under : "we have considered the submissions. we have also carefully considered the decisions of the supreme .....