Court : Chennai
Decided on : Apr-13-2006
Reported in : I(2007)BC223
..... final decree is correct or not.2. mr. venkatramana, learned counsel for the petitioner very strenuously contended that no reason much less the sufficient cause as contemplated under section 5 of the limitation act has been stated in the affidavit tiled in support of the application to condone the delay. though the delay is stated to have been caused in re-presenting .....
Tag this Judgment!Court : Chennai
Decided on : Oct-31-2006
Reported in : (2009)20VST358(Mad)
..... not fall within the definition of 'sale' would not be exigible to tax. the amendment incorporated in sub-section (2) to section 6a of the act was not available to fasten the liability on the basis of the fiction created in the above said provision during the relevant period. though certain discrepancies ..... local sale as well as transferring the stock of oil to its agents in other states. the petitioner claimed exemption under section 6a of the central sales tax act, 1956 by filing form f declaration prescribed under the act. it has also furnished other particulars as per the prescribed form f like, mode of despatch, proof of despatch, etc ..... , in this case, for rejection.4. now, the law is well-settled that section 6a of the central sales tax act, although provides for a burden of proof, the same has to be read in the context of section 6 of the said act. section 6 provides for liability to pay tax on inter-state sale. any transaction which does .....
Tag this Judgment!Court : Chennai
Decided on : Sep-22-2006
Reported in : [2007(113)FLR540]
..... discussed. bridge and roof company v. union of india : 1962 (5) flr 423 (sc).20. their lordships were pleased to observe in detail about section 2(b) and section 6 of the act. the apex court held that there is no doubt that 'basic wages' as defined means all emoluments which are earned by an employee while on duty or ..... and circumstances of the said case are not applicable in the instant case. it is a case arising out of the tamil nadu catering establishments act, 1958, and section 2 sub-section (13-a) of the said act defines 'wages' includes basic wages, dearness allowance, the cash equivalent of the meals and tiffin supplied to the employees free of charge and ..... entitled to demand provident fund on canteen subsidy and on performance linked compensation?point:11. any settlement entered into between the employee and the employer under section 12(3) of the act is having power of award and the same has to be implemented.12. there are two judgments on the point of payment of provident fund on .....
Tag this Judgment!Court : Chennai
Decided on : Mar-06-2006
Reported in : (2007)210CTR(Mad)313; [2007]290ITR631(Mad)
..... right of the transferor. if the facts of the present case are analysed in the context of the law laid down by the supreme court and the various sections of the income tax act, we have no difficulty at all in holding that when the assessee transfers his leasehold rights in the land in his occupation by way of a sub- ..... the point argued by the assessee before the court was that the transfer by way of lease must stand excluded from the transfer as defined under sub-section (47) of section 2 of the income tax act. a division bench of this court negatived the point raised by the assessee. this court held that the right conferred on a lessee under a lease ..... the case on merits. it is needless to state that transferring an immovable property by way of a lease creates an interest in the land. according to section 2(14) of the income tax act, the word 'capital asset' means, 'property of any kind held by an assessee'. therefore it does not necessarily mean that the property, which the assessee holds, .....
Tag this Judgment!Court : Chennai
Decided on : Apr-21-2006
Reported in : (2006)4MLJ300
..... framed statutory rules known as tamil nadu payment of pension to tamil scholars and miscellaneous provisions rules, 1984, hereinafter referred to as 'the rules'.initially under section 3(1) of the act, a person was eligible to receive monthly pension of rs. 150/- or a grant not exceeding rs. 10,000/- or both. however, subsequently by amendment ..... ordinarily accept the method of benefit claimed by the applicants. however, even though for the aforesaid reasons and keeping in view the presumption regarding validity of an act or rule, the provisions need be granted, it would be better for the government to prescribe by rules the method and norms for identifying as to whether ..... to receive such amount which has been granted by the government. thereafter the present writ petitions have been filed challenging the validity of the provisions contained in the act and the rules to the extent it provides for grant of rs. 10,000/- as lumpsum. it is claimed that either monthly pension should be paid or .....
Tag this Judgment!Court : Chennai
Decided on : Jun-19-2006
Reported in : (2006)3MLJ360
..... one on hand.23. it is true that normally this court will not interfere with the concurrent findings based on evidence while exercising its jurisdiction under section 25 of the act. but when both the authorities below overlooked the factual material and transgressed the governing principles relating to the bona fide requirement, this court cannot shut its ..... bona fide of the landlady's requirement on the basis of the evidence let in and that need not be upset by this court in its revisional jurisdiction under section 25 of the act.7. learned counsel for the respondent has relied on the following judgments in support of his submissions:- (1) (jameema beevi v. easwarlal patel); (2) ..... give evidence on behalf of the landlady and granting power to sell the petition property will not defeat her claim for filing the rcop under section 10(3)(a)(i) of the act 18/1960. insofar as the non-mentioning of the bona fide requirement in the notices sent by the respondent/landlady, the learned counsel submitted .....
Tag this Judgment!Court : Chennai
Decided on : Feb-08-2006
Reported in : [2007]290ITR663(Mad)
..... that income from units of the unit trust of india was not a speculation income, the same has to be treated as intercorporate dividend for the purpose of section 80m of the act. the decision of the tribunal in this regard, in our considered opinion, needs no interference.12. in the result, finding no infirmity in the order ..... 'turnover' or the definition under the sales tax laws or the case law dealing with the definition of turnover under the state levy cannot be imported into section 80hhc of the act, particularly, when such expressions are incorporated and explained in the provision itself. sales tax and excise duty are not to be included in the total turnover ..... unit a share.held accordingly, that buying and selling of units by the assessee company could not be treated as a speculative business. the explanation to section 73 of the income-tax act did not apply. loss in buying and selling of units of the uti was business loss not speculation loss.9. following the aforesaid decision of .....
Tag this Judgment!Court : Chennai
Decided on : Dec-01-2006
Reported in : (2007)209CTR(Mad)242
..... present appeals raising the following common questions of law:a) whether the income tax tribunal is right in law particularly in the light of section 5 and 145 of the income tax act, 1961, in rejecting the method of accounting adopted by the appellant under which income or loss as the case may be arises or ..... is governed by the provisions of the chit funds act. in view of the non obstante clause found in section 3 of the chit funds act, 1982, namely,3. act to override other laws, memorandum, articles, etc. - save as otherwise expressly provided in this act, - (a) the provisions of this act shall have effect notwithstanding anything to the contrary contained ..... , discount, dividend, prize amount, as extracted above, will prevail over the similar definitions as found in the income-tax act, because a non obstante clause is generally appended to a section with a view to give the enacting part of the section in case of conflict, an overriding effect over the provision in the same or other .....
Tag this Judgment!Court : Chennai
Decided on : Mar-22-2006
Reported in : (2006)2MLJ180
..... the petitioner corporation were pending before the industrial tribunal in i.d. no. 62 of 1982. hence, in compliance with the provisions of section 33(2)(b) of the i.d. act, the petitioner transport corporation filed an application before the industrial tribunal for the approval of the order of dismissal. inasmuch as a duty is ..... the gravity of the misconduct, previous record of the workman and other extenuating or aggravating circumstances. he also contended that as per section 33(2) of the industrial disputes act, 1947 (in short 'i.d. act'), it is mandatory on the part of the management to consider the standing orders before imposing any punishment on the employees. though ..... petitioner transport corporation are pending before the industrial tribunal in i.a. no. 62 of 1982, the petitioner, in compliance with the provisions of section 33(2)(b) of the industrial disputes act, filed an application for approval of the order of dismissal, which was numbered as petition no. 68 of 1986 in i.d. no. .....
Tag this Judgment!Court : Chennai
Decided on : Jan-27-2006
Reported in : [2007]290ITR660(Mad)
..... turnover' or the definition under the sales-tax laws or the case law dealing with the definition of turnover under the state levy cannot be imported into section 80hhc of the act, particularly, when such expressions are incorporated and explained in the provision itself. sales-tax and excise duty are not to be included in the total turnover ..... years the assessee has not included the excise duty and sales-tax collection for the computation of total turnover, for computation of deduction under section 80hhc of the it act (hereinafter referred to as 'the act'). the ao negatived the contention of the assessee, added the excise duty and sales-tax to the total turnover while computing income for ..... the purpose of deduction under section 80hhc of the act. also, the ao made addition of rs. 10 lakhs in relation to asst. yrs. 1986-87 to 1993-94 on account of scrap sales and .....
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