Court : Chennai
Decided on : Jul-14-2006
Reported in : 2006(4)CTC237; (2006)4MLJ779
..... be permitted to raise the issue of jurisdiction as a preliminary issue.6. he further submitted that section 6(7) of the hindu religious and charitable endowment act does not apply here as the court as defined under section 6(7) of the act means, the courts in which the suit may be instituted with regard to the dispute referred to ..... 2(2) (a) is not at all maintainable.9. moreover, the definition 'courts' as per section 6(7) of hindu religious and charitable endowment act relates to the courts competent to try the disputes referred in the hr and ce act and whether the suits filed by the plaintiffs against the defendant for declaration and permanent injunction, is such ..... in the act. he pointed out that the suit is for declaration and permanent injunction and therefore the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Chennai
Decided on : Jul-14-2006
Reported in : (2007)106TTJ(Chennai)179
..... and inextricably linked with the business, the same will not be excluded to the extent of 90 per cent under clause (baa) to explanation to section 80hhc of the act and this will be considered as business income. the answer to the argument of the learned counsel of the assessee lies in the decision of the ..... ejusdem generis is to be applied and only such receipts, which have an underlying common characteristics, should be excluded for the purpose of expln. (baa) to section 80hhc of the act.he argued that the common characteristics between rent, brokerage, commission etc., are those receipts in the nature of 'dormant receipts' not earned from any business ..... the computation of the business profits, only the net income arising out of the receipts are included.7. the learned counsel of the assessee further referred to section 171 of the contract act (banker's lien), which states as under: general items of bankers: bankers, factors, wharfingers, attorneys of a high court and policy brokers may, in .....
Tag this Judgment!Court : Chennai
Decided on : Jul-17-2006
Reported in : (2006)4CTR(Mad)426
..... the government record irrespective of ownership. this is how it has to be understood for the purpose of section 2 of the act. the provisions enacted in the forest conservation act, 1980 for the conservation of forest area and the directions connected therewith must be applied clearly to all forest areas so ..... meaning. this description covers all statutorily recognized forest, whether designated as reserved, protected or otherwise for the purpose of section 2(i) of the forest conservation act. the term forest land, occurring in section 2 will not only include forest as understood in the dictionary sense, but also any area recorded as forest in ..... description covers all statutorily recognized forest whether designated as reserve, protected or otherwise for the purpose of section 2(1) of the forest (conservation) act. the supreme court further held that the term forest land occurring in section 2 will not only include forest as understood in the dictionary sense, but also any area .....
Tag this Judgment!Court : Chennai
Decided on : Jul-25-2006
Reported in : (2006)205CTR(Mad)481; [2007]288ITR366(Mad); (2006)4MLJ1411
..... . for the purpose of present appeal, we are concerned only with the deduction claimed by the assessee towards payment of provident fund under section 43b of the act. section 43b(b) of the act provides that any sum payable by the assessee as an employer by way of contribution to any provident fund or superannuation fund or gratuity ..... made otherwise than in cash, the sum has been realised within fifteen days from the due date. 4.4. explanation to clause (va) of sub-section (1) of section 36 of the act reads as follows:explanation - for the purposes of this clause, 'due date' means the date by which the assessee is required as an employer to ..... fund, superannuation fund, gratuity fund, etc. before the due date under the respective enactments, whereas the amended provision, due to the omission of second proviso to section 43-b of the act, enables the assessee to pay contribution to provident fund, superannuation fund, gratuity fund, etc. before the filing of the return. in other words, if the .....
Tag this Judgment!Court : Chennai
Decided on : Jul-27-2006
Reported in : 2006(4)CTC450; (2006)4MLJ327; [2006]148STC256(Mad)
..... with the possible imposition of sentence of imprisonment or fine or both. an alternative is provided in respect of these violations in section 10-a of the act.10. section 10-a of the act provides for imposition of penalty in lieu of prosecution. it provides that if any person purchasing goods is guilty of an offence under ..... dealt with by prosecuting the offender, and such offender cannot avoid prosecution by paying penalty as these violations are excluded from the purview of section 10-a of the act.12. section 10(b) provides for an offence if any person being a registered dealer falsely represents when purchasing any class of goods that goods of ..... representation'. once a finding is recorded by the competent authority that the assessee has made a false representation, that would clearly attract the provisions of section 10(b) of the act and no further finding is required that the assessee had also mens rea.8. before considering the submissions of the learned counsel, it is useful .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Chennai
Decided on : Jul-28-2006
Reported in : (2007)108ITD251(Chennai)
..... using the word 'a residential house' the words 'one residential house' would have been used therein. it may also be noted that under general clauses act, as per section 13, singular shall include plural and vice versa. reliance placed on the decision of hon'ble supreme court in vegetable products limited case to the extent that ..... sokar is occupying the ground floor and sri p.c. ramakrishna along with his wife and daughters occupied the third floor. the assessee claimed exemption under section 54 of the act. in view of the above facts, the assessing officer allowed the exemption in regard to the investment in house property in respect of third floor flat ..... family partition of shri p.c.ramakrishna is perfectly in accordance with the provisions of law and the same should be recognized as a family partition under section 171 of the act. accordingly, he urged the bench to recognize the partition and reverse the orders of the lower authorities.6. the id. departmental representative relied on the .....
Tag this Judgment!Court : Chennai
Decided on : Jul-28-2006
Reported in : (2006)4MLJ342
..... (2) thereof. it thus becomes clear that the power to realise the debt due to a dissolved firm will not be governed by sub-section (1) or sub-section (2) of section 69 of the act. the bar carried thereunder or either of them will not operate against a suit for recovery of a debt due and payable to an unregistered ..... gujarat high court reported in : air1994guj56 (shri kantilal jethalal gandhi v. ghanshyam ratilal vyas) by observing as follows:4. ... it is true that sub-section (2) of section 69 of the act bars a suit to enforce a right arising from a contract by or on behalf of a firm against any third party if the firm is not ..... questions arise for determination:(1) whether the learned single judge has erroneously concluded that the relief of specific performance of contract cannot be granted in view of section 69 of the partnership act (2) whether the conclusion of the learned single judge that the plaintiffs were not ready and willing to perform their part of the contract is sustainable .....
Tag this Judgment!Court : Chennai
Decided on : Jul-28-2006
Reported in : (2006)4MLJ1197
..... by giving a finding that the petitioner management is not entitled to transfer the first responden order is passed in the complaint made under section 33a of the id act.7. to attract section 33a, there must be a pending adjudication during which time the conditions of service should have been altered. first of all it has ..... of the workman and the said condition having not been satisfied in this case, the second respondent has no jurisdiction to entertain the complaint under section 33 of the industrial disputes act. the learned counsel also submitted t hat the model standing order 33(2)(b) contemplates not only express powers of right but also implied ..... court and contended that the complaint itself was wholly without jurisdiction and there is no change in the service condition so as to attract section 33 of the industrial disputes act and therefore the complaint is not maintainable because the first respondent was neither concerned nor connected with the dispute that was pending before the .....
Tag this Judgment!Court : Chennai
Decided on : Jul-31-2006
Reported in : AIR2006Mad378
..... rs. 1.00 crore in cash is opposed to public policy and therefore the agreement of compromise is hit by section 23 of the contract act; and that there cannot be a valid decree upon an unlawful agreement of compromise.19. mr. thiageswaran, learned counsel appearing for the respondent relied upon a case ..... assuming for the sake of argument that the respondent has paid rs. 1.00 crore as claimed by him, that is hit by section 269ss of the income-tax act as well as section 292 of the companies act and therefore, the subject matter of the compromise which is an agreement in so far as it is concerned in respect of payment of ..... sign all papers of the company, he has full powers to borrow moneys on promissory notes even without a resolution of the board of directors as envisaged under section 292(c) of the companies act, 1956.suppose g.v. had received it and brought to the coffer of the applicant company, then the company will be liable. this is so stated .....
Tag this Judgment!Court : Chennai
Decided on : Jul-31-2006
Reported in : (2006)4MLJ968
..... provisions of any of the proceeding rules, the value shall be determined using reasonable means consistent with the principles and general provisions of these rules and sub-section (1) of section 14 of the customs act, 1962 (52 of 1962) and on the basis of data available in india. (2) no value shall be determined under the provisions of this ..... valuation rules, 1988 is not acceptable. in other words the declared transaction value merits rejection as it does not meet the statutory requirement of main sub-section (1) of section 14 of the customs act, 1962.5. further the amended sub-rule 2 of rule 4 of cvr, 1988, reads as follows:- rule 4(2): the transaction value of ..... provisions, the value is required to be determined under rule 8.using reasonable means consistent with the principles and general provisions of these rules and sub-section (1) of section 14 of the customs act, 1962 (52 of 1962) and on the basis of data available in india. if the phrase 'the transaction value' used in rule 4 were .....
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