Court : Kolkata
Decided on : Sep-05-1989
Reported in : (1992)94CTR(Cal)46,[1992]193ITR457(Cal)
..... question were payable outside india would not take these payments out of the ambit of chapter xvii. in this behalf, we may also refer to sub-section (6) of section 192 of the income-tax act which provides that for the purpose of deduction of tax on salary payable in foreign currency, the value in rupees of such salary shall be calculated ..... answered in the affirmative and in favour of the revenue.the third question relates to the jurisdiction of the income-tax officer to pass an order under section 201 (1a) of the income-tax act, 1961. the order was passed by the income-tax officer, 'h' ward, companies district iv. at the time of hearing of the case before the ..... circumstances of the case, the tribunal was justified in holding that it was obligatory on the part of the assessee to deduct income-tax at source under section 192 of the income-tax act, 1961, from furlough pay which was payable in terms of the contract of service and was paid to the expatriate officers of the assessee in sterling .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Mar-09-1989
Reported in : (1989)29ITD15(Kol.)
..... the supreme court have pointed out that the expression 'association of persons' is not defined in the indian income-tax act, 1922. in that act section 3 was the charging section which is analogous to section 4 of the 1961 act. while considering the question as to the true meaning of the expression 'association of persons' their lordships made the ..... were made while considering the case where beneficiaries were more than one and their shares were indeterminate or unknown. to such a case sub-section (4) of section 21 of the wt act was applicable which provides in explicit terms that wealth-tax shall be levied upon and recovered from representative assessee as if the persons on ..... where there are more beneficiaries than one, the individual shares of the beneficiaries in the trust properties are determinate and known.30. sub-section (4) of section 21 of the wt act applied to a discretionary trust and it laid down that in such a case wealth-tax shall be levied upon the representative assessee as .....
Tag this Judgment!Court : Kolkata
Decided on : May-31-1989
Reported in : (1990)1CALLT72(HC),1990(26)ECC261
..... dated 16.11.79 and 21.11.79 rejected the said claim for refund on the alleged' ground that the claim was allegedly barred by limitation under section 27 of the customs act. the petitioners preferred seven appeals against the said order of assistant collector of customs which was also rejected by the appellate collector by separate composite orders, ..... also taken the plea that the customs authorities as well as the tribunal were justified in rejecting the claim as it was barred by limitation under section 27 of the customs act.13. the writ petitioners have filed an affidavit-in-reply to the said affidavit-in-opposition and have challenged the contentions of the respondents that the ..... assessed and that there was no illegal collection of duty.20. in my view when the claim on the face of the application was barred under section 27 of the customs act, the customs authority as well as the tribunal rejected the claim and did not enter into the merits of the claim. therefore, only because the .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-11-1989
Reported in : (1989)2CALLT179(HC)
..... further alleged that through misleading high profile publicity the respondent company has also been indulging in an unfair trade practice, as defined under section 36a of the monopolies and restrictive trade practices act, 1969 which runs as follows :'36a. definition of unfair trade practice.in this part, unless the context, otherwise requires, 'unfair ..... protection council is bound to promote and protect the rights of the consumers provided in the consumer protection act 1986 which in this instance is the 'right to be informed' under section 6(b) of the said act and set out hereunder :'the right to be informed about the quality, quantity, potency, purity, ..... it is not labelled in accordance with the requirements of this act or rules made thereunder.18. the provisions of the prevention of food adulteration act, 1954 prohibit manufacture, sale, store or distribution of adulterated food and misbranded food. section 7 of the said act reads as follows :'prohibition of manufacture, sale, etc., of .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-27-1989
Reported in : (1990)2CALLT261(HC)
..... lower instatus than that occupied by the head of thedepartment.................. member'.12. it is at this juncture that section 25 of the institute of technology act, 1961 (act 59 of 1961) ought to be noted. section 25 prescribes that all appointments on the staff of any institute except that of the director shall be ..... appearing for the petitioner strongly commented on the constitution of the selection committee and the method of appointment of the members of selection committee.11. the act of 1961 conferred power on the institute to frame the statutes in pursuance whereof the institute has in fact framed the indian institute of technology, ..... aeronautical engineering at the indian institute of technology, kharagpur. the institute is a body corporate and has been incorporated under the provisions of institute of technology act, 1961. the body corporate apart from the institute at kharagpur also has other institutes at delhi, bombay, kanpur and madras. the institute at kharagpur consists .....
Tag this Judgment!Court : Kolkata
Decided on : Jun-06-1989
Reported in : [1992]196ITR912(Cal)
..... board of direct taxes has, by its circular dated december 28, 1981, accepted the decision in so far as the question of allowability of weighted deduction under section 35b of the act is concerned. it has, however, not accepted the apportionment of the claim at 75 per cent. it is none the less conscious of the fact that this ..... ) followed the order of the special bench of the appellate tribunal, bombay, and since we agree with him in this regard, his decision with reference to section 35b of the act in respect of the items of expenditure disputed before us from both sides is upheld.'5. the contention of mr. bajoria is that since the special bench judgment ..... in the circumstances of the case, the income-tax appellate tribunal was justified in holding that the amount of rs. 75,494 qualifies for deduction under section 35b of the income-tax act, 1961?'2. the assessee claimed export markets development allowance in respect of expenditure of rs. 8,16,274. according to the income-tax officer, these .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-16-1989
Reported in : (1989)2CALLT66(HC),93CWN895
Kalyanmoy Ganguli, J.1. In this application Under Article 226 of the Constitution of India, Memo No. 3693, dated 9th February, 1982 of the Superintendent, Government Printing Press, West Bengal communicating the decision of the Joint Secretary (Commerce & Industries Department), dated 4th February, 1982 turning down the prayer of the petitioner for rectification of the date of birth of the petitioner, has been challenged.2. The case of the petitioner is that he was appointed as Binder in the Government Printing Press West Bengal with effect from 10th February, 1944. The further case of the petitioner is that when he entered the said service his date of birth was recorded as 28th January, 1924 by some other Officer and the petitioner was required to sign the Service Book. The petitioner states that the date of birth was not given by him and without verification he was asked to sign the said entry in the Service Book which he did in good faith.3. It is the definite case of the petitioner...
Tag this Judgment!Court : Kolkata
Decided on : Feb-24-1989
Reported in : AIR1990Cal225
..... not point out any provision of law where under it could be said that the application was not maintainable. this application has been made under section 56 of the said act. the said section provides that an application can be made to a high court for cancelling or varying the registration of the trade mark on the grounds of ..... and other surrounding circumstances must also be taken into consideration.' '20. it was urged by mr. kale that the respondent were entitled to the benefit of section 12(3) of the act on the ground of honest concurrent user. this plea is certainly not open to the respondents. the entire modus operand! of the respondents has been far ..... hawai') was allowed in favour of the respondent no. j.11. mr. ginwala, the learned counsel on behalf of the petitioner drew my attention to section 56 of the said act which provides forthe cancelling and/or varying the registration of the trade mark on the ground of any contravention or failure to observe a condition entered on the .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-04-1989
Reported in : [1993]204ITR651(Cal)
suhas chandra sen, j.1. the tribunal has referred the following questions of law to this court under section 256(2) of the income-tax act, 1961 ('the act'), for our opinion :'1. whether, on the facts and in the circumstances of the case, the tribunal was justified in law in holding that the sum of rs. 14,53, .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-17-1989
Reported in : (1989)1CALLT214(HC),1989(1)CHN185,93CWN462,[1990(60)FLR458],(1990)IILLJ522Cal
..... living in the vicinity can be affected. thus, shriram is engaed in an activity which has the potential to invade the right to life of large sections of people.'15. the court then posed the question whether those factors were comulatively sufficient to bring shriram within the ambit of article 12 and observed ' ..... control, private corporations might also be permitted to supplement the state effort. the court next took notice of fact that the industries (development and regulation) act, 1951 made the activities of an undertaking engaged in an industry scheduled therein subject to extensive and detailed control and supervision by the government and even empowered ..... 21. for that purpose, the court first examined the central government's industrial policy resolutions of 1948 and 1956 and then the industries (development and regulation) act, 1951 enacted to carry out the objectives of the policy, resolutions. on such examination, the court found that the industry of 'chemicals and fertilisers' was .....
Tag this Judgment!