Court : Chennai
Decided on : Jul-26-1989
Reported in : (1989)2MLJ469
..... and permitted increases, if any, and observes and performs the other conditions of the tenancy in so far as they are consistent with the provision of the act. section 13 provides for exceptional cases in which the landlord can eject the tenant even though he had been paying rent regularly or be ready and willing to pay rent ..... both the landlord and the tenant that a harmony is sought to be struck whereby the bona fide requirements of the landlords and the tenants in the expanding explosion of need and population and shortage of accommodation are sought to be harmonised and the conditions imposed to evict a tenant are that the landlord must have bona ..... to make such alterations or modifications as necessary for his purposes. the provision for requirement for purposes of demolition and reconstruction is found in section 14(1)(b) of the act. under that sub-section, the controller shall, if he is satisfied on an application made by the landlord that the building is bona fide required by the .....
Tag this Judgment!Court : Chennai
Decided on : Jan-05-1989
Reported in : (1990)ILLJ605Mad
..... the competent authority.' against the aforesaid order of termination of services, on 7th december, 1983, the first respondent herein preferred an appeal under section 41(2) of the act before the second respondent claiming that he would be governed by its provisions. the appellant raised the objection that the second respondent had no jurisdiction ..... dispensed with on proof of misconduct established by evidence at an enquiry held for that purpose. the essential requisite for a dismissal contemplated by section 41(1) of the act is the subsistence of the relationship of employer and person employed on the date of the termination of services in an establishment or commercial ..... or the other reasons given for the deemed employment of the first respondent under the bank. we, therefore, hold the appellate authority functioning under section 41(2) of the act within the state of tamil nadu did not have jurisdiction to entertain the appeal filed by the first respondent herein. we, therefore, allow the .....
Tag this Judgment!Court : Chennai
Decided on : Jan-06-1989
Reported in : 1990(28)LC92(Madras)
..... by the department cannot be considered as correct assessment value of the goods as contemplated in the abovesaid two decisions of the supreme court and under section 4(a) of the act. it was, therefore pleaded that since the value fixed by the department is against what is stated in the above said decisions of the supreme ..... stuffs to the distributors, without taking into account the discount given to the distributors. before the supreme court, the excise authorities raised the contention that section 4(a) of the act did not provide that in every case the wholesale price charged by the manufacturer should be taken into consideration and not the wholesale price charged by ..... in : 1978(2)elt444(sc) the question that arose was as to how the value of the dyestuffs manufactured by the appellants should be determined under section 4 of the act. the appellants therein contended that the value should be the price at which the appellants sold in wholesale to the two wholesale buyers, less an uniform .....
Tag this Judgment!Court : Chennai
Decided on : Jan-09-1989
Reported in : [1989]176ITR133(Mad)
..... the conditions specified in clauses (i) and (ii) of the proviso to section 10(23) of the act. there is, therefore, no need whatever in this reference to consider the question whether the assessee could not have complied with the conditions specified in ..... for consideration having regard to the scope of the reference. moreover, the tribunal, after holding that the assessee is entitled to the exemption under section 10(23) of the act, had directed the income-tax officer to give the benefit of exemption to the assessee, after verifying the factual position regarding the fulfilment of ..... the orders of the income-tax officer and the appellate assistant commissioner and directed the income-tax officer to allow exemption to the assessee under section 10(23) of the act in respect of its income for the two assessment years, after verifying the factual position regarding the fulfilment by the assessee of the conditions .....
Tag this Judgment!Court : Chennai
Decided on : Jan-09-1989
Reported in : AIR1990Mad206
..... facts, i am of the opinion that the owners of the premises satisfied all the conditions as enumerated under sec. 10(3)(a)(iii) of the act 18 of 1960. the owners of the premises adduced ample evidence both oral and documentary in order to show that ..... the supreme court held as follows (at p. 944 of a!r):'the requirement contemplated under cl. (i) of the proviso to sub-sec. (i) is that of the landlord and it does not have any reference to the condition of the building as such. what is necessary ..... on which the landlord could seek eviction of the tenant under s. 14(1)(b) of the act. but such a case is not exhaustive of the applicability of section 14(1)(b). there could be a case where a landlord may purchase a small structure with ..... order to support the orders passed . by the courts below in the matter of ordering eviction under s. 14(1)(b) of the act learned counsel appearing for the landlords relied upon a judgment of the supreme court, reported in : [1970]3scr734 (panchamal v. basthi), wherein .....
Tag this Judgment!Court : Chennai
Decided on : Jan-19-1989
Reported in : (1989)76CTR(Mad)97; [1989]176ITR321(Mad)
..... occasion to consider the question whether a provision made for gratuity would qualify as an item of expenditure prior to and after the introduction of section 40a(7) of the act. at page 598, the supreme court pointed out that the payment of gratuity made on retirement or termination of service was not for the ..... surviving partner and while settling the accounts of the firm, an amount was taken into account as retrenchment compensation payable to the employees under section 25ff of the industrial disputes act, which would arise on a transfer of ownership. the question arose whether the sum constituted an allowable expenditure in computing the income of the ..... principles as to computation of profits. further, it was also pointed out that the liability of the assessee in respect of retrenchment compensation under section 25f of the industrial disputes act was not a liability in praesenti, but was only a contingent liability, which cannot be taken into account as an accrued liability, even though .....
Tag this Judgment!Court : Chennai
Decided on : Jan-19-1989
Reported in : (1989)1MLJ219
..... to the delay in the disposal of service matters, such a grievance can be agitated before the state administrative tribunal. this conclusion of mine is section 28 of the act, under which the jurisdiction, power and authority of high court and other subordinate courts in regard to service matters of tamil nadu government servants ..... is well settled that the tribunal is a substitute for the high court. therefore, any grievance relating to recruitment can be decided by the tribunal, section 15 of the act makes this provision clear. this point has been considered by the principal bench of the central administrative tribunal reported in g.p. mathur, ashkaram aggl ..... tribunal, as the subject matter of the writ petition comes under its jurisdiction. since the learned counsel represented the papers stating that under section 15 of the central administrative tribunals act, 1985, the state tribunal will have jurisdiction only in respect of service matters and since the prayer in this writ petition is to .....
Tag this Judgment!Court : Chennai
Decided on : Jan-23-1989
Reported in : [1989]178ITR234(Mad)
..... does not mean 'identical property' but means 'similar property' or 'representative item'. let us consider the issue. the term 'property' is defined in section 2(15) of the act as including in respect of any interest in property, movable or immovable, the proceeds of sale thereof and any money or investments for the time being representing ..... and also includes any property converted from one species into another by any method. in view of the provisions contained in the above said two sections of the estate duty act, the accountable person claimed quick succession relief in respect of the sale proceeds of the properties which are sold and converted. the second respondent ..... and the sale proceeds thereof, we consider that the respondents are not correct in restricting the relief as claimed by the accountable person under section 31 of the estate duty act, 1953. in such circumstances, we direct the respondents to grant the relief of quick succession in entirely towards the sale proceeds of the .....
Tag this Judgment!Court : Chennai
Decided on : Jan-24-1989
Reported in : [1989]177ITR501(Mad)
..... nature of the income, we are unable to agree with this line of reasoning. when under clause (b) of rule 6 read with section 17(1)(vi) of the act and section 15 of the act, the payment of excess interest is deemed to be included in the "salary" income and also assessable as such, it cannot be ..... excess interest credited which is declared to be liable to tax under rule 6 is included in the expression "salary" for purposes of sections 15, 16 and 17 of the act. section 15 of the act provides for certain deductions while computing the income chargeable under the head "salary". the interest income in excess of the permissible limit referred ..... footing that the aforesaid amounts had been added back, in the appeals preferred by the assessee reiterating that the excess interest disallowed should be deducted under section 80l of the act, which provided for deduction of interest from certain specified investment, the appellate assistant commissioner took the view that the source for the said amounts is .....
Tag this Judgment!Court : Chennai
Decided on : Jan-24-1989
Reported in : (1989)75CTR(Mad)164; [1989]177ITR526(Mad)
..... of returns, completion of assessment as well as it reopening. section 153(1) of the act refers to assessments under section 143 or 144 of the act, while section 153(2) of the act deals with assessments, reassessments or recomputation made under section 147 of the act. thus, in section 153 of the act, two distinct and different situations are provided for with reference ..... obtained later the income-tax officer may have reason to believe that income had escaped assessment in the original assessment. to check revenue loss, under section 147 of the act, provision is made to enable the income-tax officer to reopen the proceedings and make a revised assessment. in such a case, an obligation is ..... while considering the return filed by the assessee, the income-tax officer proposed to make an addition of rs. 4,44,635 and in accordance with section 144b of the act, which came into force with effect from january 1, 1976, he prepared a draft of the proposed order of assessment and forwardef it to the .....
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