Court : Income Tax Appellate Tribunal ITAT Pune
Reported in : (1993)45ITD344(Pune.)
..... or productivity. the said section reads as follows: (i) where an agreement or a settlement has been entered into by the employees with their employer before the commencement of the payment of bonus (amendment) act, 1976; or (ii) where the employees enter into any agreement or settlement with their employer after such commencement, for payment of an annual bonus linked with production or ..... sugar by the appellant at stand still. it is argued in the general sense that the employees and the workers threatened to go on strike and for that reason the incentive bonus or ex gratia payment was considered to be paid in accordance with the amended provisions of payment of bonus act, 1965.the general pleadings were made without bringing a particular .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Reported in : (1998)60TTJ(Ahd.)429
..... "35.2 several cases have come to notice where taxpayers do not discharge their statutory liability such as in respect of excise duty, employers contribution to provident fund, employees state insurance scheme, etc., for long periods of time, extending sometimes to several years. for the purposes of their income-tax assessments, they claim the liability as deduction on ..... in which such sum is actually paid by the assessee".8. it needs to be noted that s. 43b as originally enacted and as amended from time to time, specified only certain obligations arising out of certain laws, the deduction of which were to be allowed subject to actual payment irrespective of ..... the assessee as an employer by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees shall irrespective of the previous year in which the liability to pay such sum was incurred, be allowed only in computing the income of that previous year .....
Tag this Judgment!Court : US Supreme Court
..... art. 4.11a page 501 u. s. 1302 (supp.1991), to be preempted by the employee retirement income security act (erisa), 88 stat. 829, as amended, 29 u.s.c. 1001 et seq. (1988 ed. and supp. i), enjoined its enforcement, and directed the state to issue refunds to the challenging taxpayers. e-systems, inc. v. pogue, 929 f.2d 1100 ..... no. a-94 decided aug. 2, 1991 501 u.s. 1301 on application for stay justice scalia, circuit justice. texas state officials responsible for the collection of taxes and the regulation of insurance seek a stay of the judgments of the court of appeals for the fifth circuit in these two sets of consolidated cases pending action by ..... this court on their intended petition for certiorari. the judgments at issue upheld decisions by the united states district court for the western district of .....
Tag this Judgment!Court : Chennai
Reported in : (1975)2MLJ122
..... .this court itself in vaidyanatha v. l.i.c. of india : air1964mad24 , had to deal with sections 9 and 11 of the life insurance corporation act, 1956, as amended in 1957. repelling the argument that section 11 was inconsistent with section 9 and that section 9 would govern all contracts of service, this court ..... 173 should be imported into the rules cannot be sustained. no time limit is prescribed under the act for audit proceedings being taken or completed. as already stated, section 173 makes no reference to the appointment of auditors, their rights and duties and the time limit within which they should complete the audit. consequently, ..... however, unable to agree that section 9 will have application, to the contracts of service which the employees had with their previous managements. section 11 deals specifically with the transfer of service of existing employees of the insurers to the corporation. the former section being of a general nature capable of covering all contracts, a reasonable .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1976Cal427,(1976)2CompLJ1(Cal),80CWN766
..... as we have seen, to second appeals.20. the next case cited is bharat barrel and drum . v. employees' state insurance corporation, : (1971)iillj647sc in which the court was considering the provisions of rule 17 of the bombay employees' state insurance rules, which provided twelve months' limitation for applications to court in respect of claims under section 75 of the ..... or by necessary amendment. the view taken by the high court of bombay which struck down rule 17 providing a limitation of twelve months against the provision of three years ..... remedies. ............' after considering in particular the statute and the relevant rule, the court was of opinion that the impugned rule 17 affected substantive rights of employees to receive benefits under the act. this power could not be deemed to have been parted with by the legislature except by clear and unambiguous 'terms .....
Tag this Judgment!Court : Himachal Pradesh
..... vehicle caused by or arising out of the use of vehicle in a public place. the proviso clarifies that the policy shall not be required to cover an employee of the insured in respect of bodily injury or death arising out of and in the course of his employment. then, an exception is provided to the last forgoing to the ..... the act). the motor accidents claims tribunals are constituted under chapter xii of the act. the relevant portion of section 165 reads as follows:165. claims tribunals.-(1) a state government may, by notification in the official gazette, constitute one or more motor accidents claims tribunals (hereinafter in this chapter referred to as claims tribunal) for such area ..... be the correct position of law and, therefore, the apex court has held that the insurance company is not liable in respect of death of gratuitous or unauthorized passengers. in fact, till the amendment of section 147 of the act was carried out by the amendment act 54 of 1994 w.e.f. 14.11.1994, the apex court had .....
Tag this Judgment!Court : SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT
..... the reserve bank of india act, 1934 (2 of 1934); (iii) being a contract of insurance to which the insurance act, 1938 (4 of 1938), applies; (iv) providing for any scheme, pension scheme or the insurance scheme framed under the employees provident fund and miscellaneous provisions act, 1952 (19 of 1952); (v) under which deposits ..... or causing to be carried on any venture capital funds or collective investment schemes operating in the securities market immediately before the commencement of the securities laws (amendment) act, 1995, for which no certificate of registration was required prior to such commencement, may continue to operate till such time regulations are made under clause ..... their detailed reply vide letter dated december 20, 2010 in which all accusations levelled against them by the respondent were denied by the appellants. it is stated in the said letter that appellant no. 1 had stopped taking new investment from the public. for the next couple of months sebi moved forward with .....
Tag this Judgment!Court : Andhra Pradesh
..... under the terms of policy issued under section 147, whereas sub-section (2) speaks about the extent of the liability. thus the amended section 147 (1) (b) of the motor vehicles act, reads thus: ".(b) insures the person or classes of persons specified in the policy to the extent specified in the sub-section (2),- (i) against ..... risk of gratuitous passengers in a goods vehicle will not be covered by the policies issued in terms of section 147 of the amended act of 1994. accordingly, the tribunal held that the 2nd respondent/insurance company is not liable to answer the claim of the claimants and the 1st respondent/ owner alone is liable to pay compensation. ..... , regarding the conditions of usage of vehicle to cover the policy, it is mentioned that the vehicle can be used except for carrying passengers in the vehicle, except employees (other than driver) not exceeding six in number coming under the purview of workmens' compensation act, 1923. thus, it is clear that the deceased had not travelled .....
Tag this Judgment!Court : Kerala
..... co. ltd., m.j.krishnamohan memorial building, k.p. kesava menon road, kozhikode - 673 001. by sri.u.k.ramakrishnan, senior advocate. adv. sri.prinsun philip. respondent(s): ---------------------------- 1. the employees state insurance corporation, panchdeep bhavan, north swaraj round, thrissur - 680 020.2. the recovery officer, esi corporation, panchdeep bhavan, north swaraj round, thrissur - 680 020.3. vijeeshmon p.(viju.p.),pulikkancheri house ..... the applicant is liable to pay contribution in respect of the employees engaged by its food supply contractor.10. issue no.(i): the definition of 'employee' contained in section 2(9) of the act which stood prior to the amendment brought to the section by virtue of act 18 of 2010, reads thus: "'employee' means any person employed for wages in or in connection .....
Tag this Judgment!Court : Kerala
..... co. ltd., m.j.krishnamohan memorial building, k.p. kesava menon road, kozhikode - 673 001. by sri.u.k.ramakrishnan, senior advocate. adv. sri.prinsun philip. respondent(s): ---------------------------- 1. the employees state insurance corporation, panchdeep bhavan, north swaraj round, thrissur - 680 020.2. the recovery officer, esi corporation, panchdeep bhavan, north swaraj round, thrissur - 680 020.3. vijeeshmon p.(viju.p.),pulikkancheri house ..... the applicant is liable to pay contribution in respect of the employees engaged by its food supply contractor.10. issue no.(i): the definition of 'employee' contained in section 2(9) of the act which stood prior to the amendment brought to the section by virtue of act 18 of 2010, reads thus: "'employee' means any person employed for wages in or in connection .....
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