Court : Chennai
Decided on : Feb-21-2006
Reported in : 2006(2)CTC1; (2006)IILLJ922Mad; (2006)1MLJ602
..... regulations does not take away the right of the esi corporation to adjudicate, determine and fix the liability of the employer under section 45a of the act and initiate recovery proceedings under section 45b of the act. the karnataka high court, taking into consideration the observations of the supreme court in so many decisions, held, that while interpreting ..... recovery so that the object of the enactment could be better effectuated with the aid of the funds so recovered. 49. sections 45a and 45b were introduced into the act by section 17 of amendment act 44 of 1966 with effect from 17.06.1967. the object of introducing these provisions was to enable the corporation to ..... legislature, in its wisdom, did not want to impose any fetter or limitation on the corporation to recover the amounts by coercive process under chapter v. 34. section 68 of the act has been elaborately dealt with by the supreme court in bharat barrel v. e.s.i. corporation, reported in : (1971)iillj647sc . the following is .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Chennai
Decided on : Feb-21-2006
Reported in : (2006)284ITR53(Chennai)
..... be changed because of stretching over the period of payment of dues under the scheme.even now, by way of amendment in the provisions of sub-section (10c) of section 10 by the finance act, 2003 w.e.f. 1.4.2004, the legislature intended to clarify the position that any amount received or receivable by an employee of ..... of retirement the assessee claimed a sum of rs. 1,75,119/-, out of such payment being the unavailed amount of vrs, eligible for exemption under section 10(10c) of the act, for the assessment year 2001-02. now before us the question is whether the assessee is entitled to exemption for the second instalment and that also ..... appeal before the commissioner of income-tax (appeals). before the commissioner of income-tax (appeals), the assessee claimed that he is entitled to deduction under section 10(10c) of the act as he has claimed such exemption only in respect of unavailed portion of compensation for which he is eligible. the second instalment of compensation received by the .....
Tag this Judgment!Court : Chennai
Decided on : Feb-22-2006
Reported in : (2006)204CTR(Mad)375; [2006]285ITR558(Mad)
..... . limited v. commissioner of income tax : [2000]245itr421(sc) .5. in the decision relied on by the learned senior counsel, viz., commissioner of income tax v. southern explosives co. : [2000]242itr107(mad) , the true character of a receipt was vividly discussed, as to when it would amount to trading receipt or otherwise. it was held therein ..... for the appellant, who states that the issue involved in this appeal is answered in favour of the revenue by this court in commissioner of income tax v. southern explosives co. : [2000]242itr107(mad) .4. it is settled law that if a receipt is a trading receipt the fact that it is not so shown in ..... deposits from parties towards possible sales tax liability. the assessing officer added the contingency deposit collected by treating the same as income and not allowing as expenses under section 43b.2.2. the appellate commissioner of income tax- on appeal by the assessee, upheld the order of the assessing officer following the supreme court decision in the .....
Tag this Judgment!Court : Chennai
Decided on : Feb-23-2006
Reported in : [2007]293ITR86(Mad)
..... 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 ..... engaged in hotel business. the assessee excluded expenditure tax, luxury tax and sales tax in the business receipts for the purpose of computation of deduction under section 80hhd and also claimed refund of expenditure tax. according to the assessee the reason for non-inclusion of the above amounts was that these collections were ..... total turnover while computing the deduction under section 80hhc.' in the abovesaid decision, the decision of the bombay high court reported in cit v. sudarshan chemicals industries ltd. : .....
Tag this Judgment!Court : Chennai
Decided on : Feb-24-2006
Reported in : [2007]135CompCas292(Mad); 2006(2)CTC642
..... as against a partner or a director of the company with regard to its own property. the complainant will have to remedy his grievances invoking sections 627 to 630 of the companies act. the allegations made by the complainant will not attract the penal provisions of the indian penal code. therefore the accused seek for quashment of ..... 008, on the complaint presented by the second respondent herein under section 200 of the code of criminal procedure.3. the averment in the complaint preferred by the second respondent is as follows:-the first accused is m/s. sri ..... 2005 on the file of the inspector of police, team-iv, central crime branch, egmore, chennai-600 008.2. the petitioners have been booked for the offences under sections 379, 468, 471, 420 and 506(ii) of the indian penal code, based on the reference made by the learned additional chief metropolitan magistrate, egmore, chennai-600 .....
Tag this Judgment!Court : Chennai
Decided on : Feb-27-2006
Reported in : (2006)2MLJ382
..... granting marks. this will be violative of article 14 of the constitution as held in the said decisions. the 1997 regulation has statutory force as under section 33 of the indian medical council act, 1956 it will amount to delegated legislation. in andhra bank v. b. sathyanarayanan : (2004)iillj5sc it was held by the supreme court that a ..... the marks obtained on the syllabus of state curriculum prescribed by the state board. it is pertinent to note that though section 8 read with section 2(k) makes the provisions of section 4 of the tamil nadu act 45 of 1994 applicable to the admission to all professional courses, rule 4 of the rules specifically provides that there will ..... and the marks obtained by them shall be the base cut-off marks to which the students of other disciplines as enumerated in the act shall qualify through the common entrance test. section 7 provides that the admission criteria for all kinds of students shall be on the cut-off marks equated by treating the marks obtained .....
Tag this Judgment!Court : Chennai
Decided on : Mar-02-2006
Reported in : 2006CriLJ2412; 2006(2)CTC285; (2006)3MLJ160
..... on 18-10-2004, a case was filed in crime no. 1221/2004 under section 154 of code of criminal procedure for offences under sections 307, 323 i.p.c., read with sections 25 and 27 of indian arms act and 4 (b) of explosive substance act against her husband and three others, the fifth respondent has not deliberately registered f.i ..... .r. under section 302 i.p.c. against the third respondent herein, subsequently who are ..... and in particular experienced in conducting post-mortem of dead bodies whose death were caused by fire arms/explosives.13. in the proceedings no. roc.58187/04/c1 dated 19-10-20 04, the collector has ordered an enquiry under section 150(3) of police standing order into the death of veerappan and his close associates. accordingly, .....
Tag this Judgment!Court : Chennai
Decided on : Mar-02-2006
Reported in : (2006)IILLJ914Mad
..... the interest of monetary stability or sound economic growth having due regard to the interests of depositors, etc. as provided under section 5(c)(a) of the banking regulations act does not mean that private companies carrying on the business or commercial activity of banking, discharge any public function or public ..... thirdly, not only would the entire proceedings be completed quickly but also inexpensively. it is, therefore, not correct to contend that the standing order or section 22(ii) conflicts with the principles of natural justice.29. further, in their counter-affidavits, the second respondent bank as well as the disciplinary authority ..... of faculty. all of a sudden, the second respondent issued five different charge sheets, within a span of 100 days, against the petitioner alleging various acts of commission and omission in extending credit facilities, incurring expenditure without substantiating proof, falsification of records, suppression of facts, etc. the charges levelled against .....
Tag this Judgment!Court : Chennai
Decided on : Mar-03-2006
Reported in : 2006CriLJ3234
..... approach the sessions court which passed the order of bail for cancellation for non-compliance of the order passed by it. this court has ample co-ordinate jurisdiction under section 439(2) of the code of criminal procedure. such a person cannot be permitted to enjoy the order of bail. as the liberty granted to the respondents in ..... tamper with the evidence collected or posed a threat to the witnesses on the side of investigation or attempted to flee from justice.10. in the petition filed under section 482 of the code of criminal procedure, seeking to set aside the order passed by the court concerned in order to secure the ends of justice, the high ..... the evidence collected by the state. the said plea was rejected by the learned principal sessions judge, chengalpattu.9. if a petition is filed invoking the provision under section 439(2) of the code of criminal procedure, seeking cancellation of bail, the high court or the sessions court concerned will have to see whether the accused misused .....
Tag this Judgment!Court : Chennai
Decided on : Mar-03-2006
Reported in : [2006]286ITR616(Mad)
..... of compensation received, both under section 10(10c) and section 89(1) of the income tax act.3. the assessing officer granted exemption as envisaged under section 10(10c) of the act, but denied the exemption under section 89(1) of the act, on the ground that once exemption under section 10(10c) is allowed, section 89(1) cannot be invoked. ..... on appeal at the instance of the assessee, the commissioner of income-tax (appeals), taking the view that it is possible to interpret the sections ..... particular assessment year. there was no prohibition to the twin benefits in respect of the amount received under the voluntary retirement scheme. the relief contemplated under section 89(1) is aimed to mitigate hardship that may be caused on account of the high incidence of tax due to progressive increase in tax rates. .....
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