Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Oct-31-2003
Reported in : (2004)84TTJ(Delhi)247
..... other sources or whether such rental income cannot be assessed in such assessment years to which such income relates as income from house property.27. explanation 1 attached to section 23 of the it act defines only rent. the board has issued a circular. it was considered in the case of hope (india) (p) ltd (supra) and the hon'ble high court has ..... of its receipt.it was also held that any arrears of rent received on account of a previous year cannot be brought to tax in the year of receipt under section 22 of the act, it was thus, concluded that additional rent attributable to earlier year is received in a particular year of account, such rent cannot be taxed under ..... section 22 of the act but can be taxed under the residual head "income from other sources". the hon'ble calcutta high court in view of these facts held that if the arrears of rent .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Oct-30-2003
Reported in : JT2003(8)SC399; 2004(1)KLT31(SC); (2004)ILLJ428SC; 2004(3)MhLj568; 2003(9)SCALE119; (2003)12SCC274; 2004(1)LC398(SC)
..... , municipal corporation of delhi v. shiv shanker : 1971crilj680 and ratan lal adukia and anr. v. union of india : air1990sc104 . when the new act contains a repealing section mentioning the acts which it expressly repeals, the presumption against implied repeal of other laws is further-strengthened on the principle expressio unius (person vel rei) est exclusio alterius ..... that two statute should operate in respect of identical issues. the establishments act has been rendered repugnant by enactment of the act. reference' is made to section 37 of the act to submit that by necessary implication there was repeal of the establishments act. both these statutes fall under entry 24 of list iii (the ..... that withdrawal of benefit by enacting a statute was contemplated.11. on a careful scrutiny of the provisions contained in both the above acts, we find that the act makes some specific provisions on certain aspects and areas of relationship between worker and management. it is not only silent but also .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Oct-30-2003
Reported in : AIR2004SC38; 2004(5)ALLMR(SC)322; JT2003(8)SC225; (2004)1SCC46
..... election petition as well as of defects in the affidavit accompanying an election petition wherein allegations of corrupt practice are made. after considering the provisions of sections 83 and 86 of the act, as also the requirements of form 25 prescribed by rule 94-a of the rules and relevant provisions of the cpc, it was held: ..... of commission of such practice has to be indicated. though allegation of fraud etc. in obtaining false caste certificate have serious implications, under the act and particularly as the language of section 123(3) specifies and enumerates they do not per se constitute corrupt practice. the fact that a candidates obtains a certificate that he belonged ..... does not disclose a valid cause of action;(b) it contains several paragraphs which do not fit into an election petition filed under sections 5 and 100(1)(d)(i) of the act;(c) there does not exist any valid verification of the pleadings;(d) the affidavit filed by the petitioner along with the election petition .....
Tag this Judgment!Court : Chennai
Decided on : Oct-30-2003
Reported in : 2003LC299(Madras)
..... in the order impugned in the writ petition on the face of it would squarely fall within the definition of 'criminal contempt' as defined under section 2(c) of the contempt of courts act, 1971. section 2(c) defines the criminal contempt as under:-' 2(c) 'criminal contempt' means the publication (whether by words, spoken or written, or by ..... there is absolutely no reasoning to state as to what is the question of law involved in the revision petition in order to entertain the same under section 35ee of the act. therefore, looked at from any angle, absolutely no valid reasons shown for having allowed the revision of the respondent in the order of the first respondent ..... return the papers filed in the form of revision to the 3rd respondent with liberty to represent the same with an application under the proviso to section 35ee (2) of the act. on receipt of such application, the 1st respondent shall give an opportunity to the petitioner to put forth their objections on the question of delay .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Oct-30-2003
Reported in : 2004(1)ALD(Cri)592; II(2004)BC571; [2004]119CompCas156(AP); 2004CriLJ712
..... the cheque that is filed along with the complaint.7. in my considered opinion, the number on the cheque has no relevance in a proceeding under section 138 of the act. section 6 of the act defines 'cheque' as :'a bill of exchange drawn on a specified banker and not expressed to be payable otherwise than on demand.' 'bill of exchange ..... to pay a certain sum of money only to, or to the order of, a certain person or to the bearer of the instrument.' 8. neither section 5 nor section 6 of the act state that the cheque or bill of exchange, to be valid, should bear a number. the contention of learned counsel for the petitioner is that all ..... order under revision, dismissed the said petition. hence, this revision.3. the main contention of learned counsel for the petitioner is that since the offence under section 138 of the act is a technical offence, a complainant who does not strictly comply with the mandatory requirements of the statute cannot take shelter under a typographical error and since the .....
Tag this Judgment!Court : Chennai
Decided on : Oct-30-2003
Reported in : 2004(1)CTC310; (2004)IILLJ229Mad
..... in my considered view, these judgments are not applicable to the facts of the present case, as admittedly, there is no application filed by the management under section 33(2)(b) of the act. in the absence of such application and in the absence of any prior approval, the judgments of the apex court in jaipur zila sahakari bhoomi vikas bank case ..... five judges bench of the apex court in p.h. kalyani case (supra). that was a case where the apex court was considering the proviso to section 33(2)(b) of the act with regard to non payment of wages for one month. the apex court found that once the aproval is accorded by the labour court it shall relate ..... the apex court in jaipur zila sahakari bhoomi vikas bank case (supra) has held that the failure on the part of the management to obtain prior permission under section 33(2)(b) of the act would vitiate the order of termination and the order would be invalid and inoperative. however, in the present case, standing order 17(p) relates to the misconduct .....
Tag this Judgment!Court : Orissa
Decided on : Oct-30-2003
Reported in : 97(2004)CLT264
..... to the effect that they are physically handicapped at the time of submitting application forms.7. section 2(i) of the act 'the persons with disabilities (equal opportunities, protection of rights and full participation) act, 1995 defines disability which includes under clause (v), a locomotor disability to which category the petitioner ..... any form of cerebral palsy. persons under disability in terms of sub-section (t) means, a person suffering from not less than 40% of any disability as certified by a medical authority. section 39 of the act requires all government educational institutions and other educational institutions receiving aid from the ..... claims to belong. subsection (o) of section 2 defines locomotor disability to mean disability of the bones, joints or muscles .....
Tag this Judgment!Court : Chennai
Decided on : Oct-30-2003
Reported in : 2003(158)ELT432(Mad)
..... in the order impugned in the writ petition on the face of it would squarely fall within the definition of 'criminal contempt' as difined under section 2(c) of the contempt of courts - act, 1971. section 2(c) defines the criminal contempt as under :-'2(c) 'criminal contempt' means the publication (whether by words, spoken or written, or by ..... there is absolutely no reasoning to state as to what is the question of law involved in the revision petition in order to entertain the same under section 35ee of the act. therefore, looked at from any angle, absolutely no valid reasons shown for having allowed the revision of the respondent in the order of the first respondent ..... return the papers filed in the form of revision to the 3rd respondent with liberty to represent the same with an application under the proviso to section 35ee (2) of the act. on receipt of such application, the 1st respondent shall give an opportunity to the petitioner to put forth their objections on the question of delay .....
Tag this Judgment!Court : Delhi
Decided on : Oct-30-2003
Reported in : AIR2004Delhi397; 110(2004)DLT620; 2004(74)DRJ41
..... $ 5,06,525.97 and also restraining the bank from making any payment to the appellant. along with the suit, an application under order xxxix rules 1 & 2 read with section 151 cpc was moved by the plaintiff for the same relief and vide an order dated 19th october, 2001, the learned single judge granted an ex parte ad interim injunction .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Oct-30-2003
Reported in : AIR2004SC321; [2003]117CompCas585(SC); (2004)1CompLJ106(SC); [2004]265ITR435(SC); JT2003(8)SC193; 2003(9)SCALE147; (2004)1SCC149
..... city civil court and also the appeals in this court--c.a.nos. 8316-8321 of 2001 as well as the application filed by smt. renuka datla under section 399(4) of the companies act before the central government. it was agreed that the s.l.p. shall be kept pending for passing the final orders in terms of the settlement.4 .....
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