Court : Andhra Pradesh
Reported in : 1993(1)ALT77
..... the rival contentions of the parties, the learned single judge allowed the writ petition on the ground that the conditions laid down in section 25-f of the industrial disputes act, 1947 (hereinafter referred to as 'the act') have not been complied with. ..... we hold that the termination of the petitioner's probation, without following the procedure contemplated under section 25-f of the act, is not bad nor illegal. ..... termination is under section 2(oo)(bb) part ii, section 25-f of the act is not attracted. ..... of the above rival contentions, the question that arises for consideration is - whether the termination of the writ petitioner's probation is bad, as the procedure laid down under section 25-f of the act was not followed. ..... it is submitted that as per section 2(oo)(bb) of the act, if a person appointed as probationer with a condition that his probation will be terminated if he has not satisfactorily done his duties, is terminated from service, it does not amount ..... , learned counsel for the appellants, contended that as the writ petitioner was appointed only as a 'probationer', section 25f of the act is not applicable at all. ..... to appreciate this contention effectively, it is relevant to read section 2(oo) in its entirety, which is as follows:(oo) 'retrenchment' means the termination by the employer of the service of a workman for any reason whatsoever, otherwise than as a punishment inflicted by way of disciplinary action, but does not include-(a) voluntary ..... , : (1983)iillj429sc . .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1998]229ITR735(AP)
..... price and that part of it accrues or arises in india or could be deemed to arise or accrue in india; it also recorded the finding that the said amount could not be regarded as royalty within the meaning of explanation 2 to clause (vi) of sub-section (1) of section 9 of the income-tax act, and allowed the appeal of the assessee by its order dated january 19, 1984. ..... appreciate the contentions of learned counsel it may be useful to read here the relevant provisions of section 9(1)(vi)(b) of the act which deals with 'income deemed to accrue or arise in india' and it runs thus : 'section 9(1) : the following incomes shall be deemed to accrue or arise in india - ... ..... in this reference under section 256(2) of the income-tax act, at the instance of the revenue, the following question is referred to this court for opinion : 'whether, on the facts and in the circumstances of the case, the appellate tribunal is correct in law in holding that the lump ..... standing counsel for the revenue, contends that payment made by the resident company to the non-resident company under the memorandum is nothing but royalty and, therefore, the same is taxable under section 9(1)(vi) of the act. ..... that memorandum by the indian company to the non-resident company as payment for technical drawings towards engineering for the kiln was treated by the income-tax officer as royalty within the meaning of explanation 2 to section 9(1)(vi) of the income-tax act. ..... the appellate authority dismissed the appeal on july 6, 1983. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1996]218ITR724(AP)
..... the income-tax officer upheld the claim but the commissioner of income-tax, in exercise of the power under section 263, opined that the order of assessment was erroneous and prejudicial to the interests of the revenue as exemption under section 54 of the act was wrongly allowed and after giving an opportunity of being heard to the assessee, set aside the order of the assessment with a direction to the income-tax officer to redo the assessment of january 15, 1985. ..... section 54 of the act was inserted in the income-tax act by the finance act, 1978, with effect from april 1, 1974, and it remained in the statute book till it was amended by the finance act, 1982, with effect from april 1, 1983. ..... in this reference, at the instance of the revenue, under section 256(1) of the income-tax act, 1961, the following question is referred for the opinion of this court : 'whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was justified in law in holding that the short- ..... , if the capital gain is greater than the value of the house property purchased or constructed, the difference between the amount of capital gain and the cost of new asset shall have to be charged under section 45 of the act as the income of the previous year but if the amount of capital gain is equal to or less than the cost of new asset, the capital gain shall not be charged under section 45 of the act. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR2007AP225; 2007(4)ALD361
..... if the conditions enumerated above are complied with, the law of limitation does not come in the way of a defendant taking plea under section 53-a of the act to protect his possession of the suit property even though a suit for specific performance of a contract is barred by limitation. ..... the supreme court observed that if the conditions enumerated under section 53-a of the act are complied with, the law of intimation does not come in the way of a defendant taking plea under section 53-a of the act to protect his possession of the suit property even though a suit for specific performance of a contract is barred by limitation. ..... undisputably when an agreement of sale was in existence between the parties and pursuant to the said agreement, possession was given, the agreement holder could resist the suit for possession by virtue of provision under section 53-a of the act, more so, when the very suit filed by the defendant for specific performance was pending.13. ..... the subtle distinction is where the defendant raised a plea, as bar under section 53-a of transfer of property act, the court has to consider whether he was ready and willing to perform his part of contract. ..... he contended that he was entitled to retain possession by virtue of provisions of section 53-a of the transfer of property act (for short 'the act') and that the agreement was in subsistence. ..... 200/- per month from 22-3-1978 to 31-12-1982 and from 1-1-1983 to 31-12-1986 at rs. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1999(2)ALD309; 1999(2)ALT305
..... : 'secured creditor means a person holding a mortgage, charge or hen on the property of the debtor or any part thereof as a security for a debt due to him from the debtor;' my attention was also invited to section 28(6) of the provincial insolvency act, which reads as under : '28(6): nothing in this section shall effect the power of any secured creditor to realise or otherwise deal with his security, in the same manner as he would have been entitled to realise or deal with it if this ..... above provisions of law, this court is of the considered view that the plaintiff is entitled to execute the decrees against the defendants as he was a secured creditor as defined in section 2(e) read with section 28(6) of the provincial insolvency act. 6. ..... view, therefore, the prescribed period of limitation for filing application under section 47 of the code the petitioner started on 5-1-1983 when the decree was passed. ..... the provision in section 64 of the civil pc provides that where an attachment has been made, any privatetransfer or delivery of the property attached or of any interest therein and any payment to the judgment debtor of any debt, dividend or other monies ..... to consider the objections, if any, raised by the judgment-debtor under the insolvency act. 9. ..... was appointed and he had taken possession of all the properties of the defendant-judgment-debtors and he is likely to make equal distribution of the assels of the defendants to different creditors as per the provisions of insolvency act. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1995(2)ALT765; (1995)127CTR(AP)199; [1996]222ITR629(AP)
..... the supreme court held that the benefit of investment allowance under section 32a was not available in respect of new machinery employed in digging bore-wells as sub-clause (iii) of clause (b) of sub-section (2) of section 32a does not comprehend within its ambit construction of a dam, a bridge, a building, a road, a canal and other similar constructions. ..... in the circumstances of the case, the appellate tribunal is correct in holding that the assessee-firm which carries on business in drilling bore-wells, is an industrial undertaking engaged in manufacturing or producing articles or things and is entitled to relief under section 80j and 80hh/80hha for the assessment years 1981-82 and 1982-83 ?' 4. ..... further, the assessee also claimed that it is an industrial undertaking carrying on business in drilling bore-wells and, therefore, it is entitled to the relief under section 80j and sections 80hh and 80hha of the income-tax act, 1961. ..... at the instance of the revenue, the following questions are referred to this court for opinion under section 256(1) of the income-tax act : '1. ..... 1076/(hyd) of 1982, dated july 6, 1983). .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1996]218ITR342(AP)
..... 23,32,377 appearing on the liabilities side of the balance-sheet of the distillery unit of the assessee should not be deducted in computing capital for purposes of allowing deduction under section 80j in the case of the assessee for the assessment year 1981-82 (2) whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal ought to have held that the ..... on the application of the revenue, filed under section 256(1) of the income-tax act, 1961 (for short, 'the act'), the income-tax appellate tribunal referred the following question of law to this court, viz : '(1) whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal is correct in law in ..... officer reduced the capital of the unit for the purposes of computation under section 80j of the act by the amount which was used by the unit. ..... in so far as the claim for that relief under section 80j is concerned, if a company has established different units of its own which are independent in themselves, the relief under section 80j will have to be worked out separately for each unit and the same cannot be clubbed with ..... the distillery unit of the assessee should be computed after ascertaining the amount of borrowed funds diverted by the head office to the distillery unit of the assessee and deducting such borrowed funds under section 80j(1a) for arriving at the capital employed in the distillery unit ?' 2. ..... [1983] 140 itr 58 , the money of the head office was used in .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1999(2)ALD327; 1999(2)ALT192
..... of time, the ultimate remnant is that a father is under an obligation to maintain her within the meaning of section 3 of the adoptions and maintenance act which includes the reasonable expenses of her marriage and therefore any property movable or immovable, given to her for or at the time of marriage cannot be termed as a 'gift' within the meaning of section 122 of the transfer of property act as the essential ingredients of gift are conspicuous by their absence in this transaction of giving the property to the ..... it is not the iaw that the plaintiff should get his plaint amended as soon as the plaintiffs title is disputed in the written statement filed on behalf of the defendant in a suit for injunction filed under section 38 of the specific relief act it is well settled that in a suit for injunction the primary question to be considered is one of possession on the date of filing of the suit. ..... once the said transaction is taken out of the ambit of section 122 of the transfer of property act, it is not at all obligatory that the said document, if it is in writing, requires any registration within the meaning of section 123 of the transfer of property act and under section 17 of the registration act. ..... in this context, it may be necessary to refer to the provision under section 38 of the specific relief act, 1963, which deals with declaratory decrees. ..... aggrieved of that judgment and decree the defendant preferred the appeal as 14 of 1983 to the district court. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2000(2)ALD514
..... 2 when any person enters into any instrument under the provisions of any law, or under the orders of the central government or of any state government, gives any instrument for the performance of any public duty or act in which the public are interested, he shall be liable, upon breach of the condition of any such instrument, to pay the whole sum mentioned therein ..... . having regard to the express language contained in section 74 of the indian contract act, and the various decisions of the courts referred to above in a case to which section 74 of the indian contract act applies, the party claiming compensation need not prove that he has actually suffered any loss or damages, and he is entitled to claim reasonable compensation solely because breach of the contract has been committed by the ..... bhai arjim singh, air 1929 pc 179 (v.i6), and the judgments of the calcutta, patna and bombay high courts held that: 'the effect of section 74 is to disentitle the plaintiff to recover simpliciler the sum fixed in the contract whether as penalty or liquidated damages ..... . the fci cannot be said to be either a central government or a provisional government.it is a statutory authority constituted under the food corporation of india act and it cannot be conferred with the status of either central government or a provisional government, though it may be a 'state' for the purpose of article 12 of the constitution of ..... plaintiff issued notices on 18-4-1993 and on 7-5-1983 when the bank guarantee was realised. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1998)144CTR(AP)424; [1998]230ITR536(AP); [1998]99TAXMAN500(AP)
..... date of commencement of this scheme; (c) which has escaped assessment by reason of the omission or failure on the part of such person to make a return under the it act or to disclose fully and truly all material facts necessary for his assessment or otherwise, then, notwithstanding anything contained in the it act or in any finance act, income-tax shall be charged in respect of the income so declared (such income being hereinafter referred to as the voluntarily disclosed income) at the rates specified hereunder ..... we do not propose to consider the issue of promissory estoppel because we are of the opinion that the true effect of the sections must first be ascertained before considering the question whether they are discriminatory and whether they should be read down to maintain that they are constitutionally valid, as was done in the case of union of india vs. a. ..... even though the validity of the section of the finance act has been questioned, and the 4th respondent, the union of india represented by its secretary, ministry of finance, is the proper person to defend the case, no counter-affidavit has been filed by the 4th respondent. ..... the voluntary disclosure of income rules of 1997 contain only three rules (1) short title and commencement, (2) definitions; and (3) the form of declaration. ..... : [1983]1scr1000 , that once the statute leaves parliament house, the courts' is the only authentic voice which may echo (interpret) the parliament, which will be on the language of the statute. .....
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