Court : Income Tax Appellate Tribunal ITAT Allahabad
Decided on : Dec-01-2006
Reported in : (2008)111ITD339(All.)
..... and to substitute in its place the new assessment. the relevant part of head notes is as under: (i) that as a result of the retrospective amendment in section 5(1)(viii) of the act, the exemption on jewellery was not admissible and, therefore, the, net wealth chargeable to tax had escaped assessment f6r'that year. thus, the wealth-tax officer was ..... also taken an advance of rs. 7,50,000. a.m. wheller & co. pvt. where he is a director. the above amount is a deemed dividend under section 2(22) (e) of the it act, 1961. in view of the above i have reason to believe that income chargeable to tax amounting to rs. 13,36,835 (rs. 5\86,835 +rs. 7 ..... following gross objection in support of the order of the ld. cit(a): 1. because considering the facts and the circumstances of the case the proceedings under section 147 and 148 of the income-tax act, 1961 which have been initiated on the basis of erroneous assumption and facts, in absence of any genuine and definite information, without a valid and legal .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Nov-30-2006
Reported in : 2007(3)ALD215
..... and specific performance of agreement of sale, on the other hand, are prayed, at one and the same time. 14. the definition of 'owner' under sub-section (30) of section 2 of the act is wide enough, to take in its fold, not only the person registered as owner, but also the one, who has the possession of the vehicle, under ..... motor vehicles also, the respondent can be declared as owner, if only he is in possession of the vehicle, as provided for under sub-section (30) of section 2 of the motor vehicles act, for short 'the act'. learned counsel submits that exs.a-1 and a-2 are fabricated, and even assuming that they are proved to be genuine, the ..... facts pleaded and the relief claimed by the respondent.7. sri satyanarayana, learned counsel for the respondent, on the other hand, submits that by operation of section 4 of the sale of goods act, the respondent became the owner of the tractor, since he fulfilled all the conditions, contemplated under the agreement, ex.a-1. learned counsel submits that .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Nov-30-2006
Reported in : 2007(4)ALT533
..... and specific performance of agreement of sale, on the other hand, are prayed, at one and the same time.12. the definition of 'owner' under sub-section (30) of section 2 of the act is wide enough, to take in its fold, not only the person registered as owner, but also the one, who has the possession of the vehicle, under ..... motor vehicles also, the respondent can be declared as owner, if only he is in possession of the vehicle, as provided for under sub-section (30) of section 2 of the motor vehicles act, for short 'the act'. learned counsel submits that exs.a-1 and a-2 are fabricated, and even assuming that they are proved to be genuine, the ..... facts pleaded and the relief claimed by the respondent.6. sri satyanarayana, learned counsel for the respondent, on the other hand, submits that by operation of section 4 of the sale of goods act, the respondent became the owner of the tractor, since he fulfilled all the conditions, contemplated under the agreement, ex.a-1. learned counsel submits that .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-30-2006
Reported in : 2008ACJ989
mohit s. shah, j.1. this appeal under section 173 of the motor vehicles act, 1988 (for brevity, 'the act') is filed by the insurance company against the judgment and award dated 1.10.2005 of motor accidents claims tribunal (aux.), rajkot in m.a.c. petition no. 446 of .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Nov-30-2006
Reported in : 2007(3)ALD783
..... business administration and master of computer application courses. the competent authority has fixed the intake capacity under the provisions of the all-india council for technical education act, 1987 ('the act' for brevity) and consequently state of andhra pradesh has issued orders permitting the petitioners to run the said courses. admissions to m.b.a. and m ..... 15 of the andhra pradesh educational institutions (regulation of admission and prohibition of capitation fee) act, 1983. for the academic year 2006-07, the convenor icet-2006 has conducted integrated common entrance test (icet) for ..... .c.a. courses are governed by the statutory rules framed as per g.o. ms. no. 46 dated 5-7-2003, in exercise of powers under sections 3 and .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Nov-30-2006
Reported in : 2008ACJ402; 2007(2)ALD749; 2007(2)ALT503
l. narasimha reddy, j.1. the national insurance company ltd., filed this appeal, under section 173 of the motor vehicles act (for short 'the act'), assailing the award dated 16-9-2005, passed by the motor accidents claims tribunal-cum-xviii additional chief judge, city civil court, hyderabad, in o.p. no. 1724 of ..... the auto, on the wrong side. shanthamma received multiple injuries and died on the spot. crime no. 201 of 2003 was registered by the chanda nagar police station, under section 304a of i.p.c. against the driver of the lorry.3. the respondents 1 to 3 (for short 'the respondents), who are the husband, daughter and son of ..... for adjudication of claims, for compensation, for the victims of accident, the parameters for determination are, by and large, common for fatal accidents, and those arising under the said act. it would be somewhat difficult, particularly in the indian context, to equate the status of the housewife, to that of a maidservant. a housewife happens to be virtually de .....
Tag this Judgment!Court : Chennai
Decided on : Nov-30-2006
Reported in : 2007(1)CTC30
..... maximum ceiling is prescribed as 6% of the assessed teaching grant. 10. with the above background, let us consider the contentions raised.11. as per section 14-a of the act, no grant shall be paid to any class or course of instruction opened on or after the date of commencement of academic year 1991-92. the ..... of karnataka : air2003sc3724 etc., and the facts and figures supplied by the state, upheld the said provision, dismissing all the writ petitions. the division bench concluded that section 14-a is constitutionally valid and that grant-in-aid is neither a fundamental right nor a statutory right and it depends upon the economic capacity of the state. ..... higher than the amount at 4% based on the earlier pay structure. 8. we have perused the relevant materials and considered the rival contentions.9. section-14 of the tamil nadu recognised private schools (regulation) act, 1973, speaks about 'payment of grant', which reads as under:14. payment of grant.- (1) subject to such rules as may be .....
Tag this Judgment!Court : Kolkata
Decided on : Nov-30-2006
Reported in : AIR2007Cal53
..... or was held by him or was managed on his behalf, may, notwithstanding his death, continue to be regarded as enemy property for the purposes of this act.11. section 6 of the act provides for declaring the transfer of property by a enemy subject which is vested in the custodian to be void by the central government after giving reasonable opportunity ..... dispute which could stand to trial.23. mr. roy further contended that decree for eviction could not be passed by the writ court. under the provisions of section 18 of the said act of 1968 the respondents were legally obliged to pass an order on the application made by the owners for an order of divesting. we can see no reason ..... of kai khushroo (supra) the federal court held that even after expiry of the term of the lease if the lessee continues to be in possession section 116 of the transfer of property act would have no application. in our view, once a lease expires by efflux of time it is the obligation of the lessee to hand over possession .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Nov-30-2006
Reported in : 2006(4)ARBLR275(SC); [2007(2)JCR9(SC)]; JT2006(10)SC615; 2006(12)SCALE654
..... light of the said facts, the high court agreed that the court below could not revoke the authority of the arbitrator, which could only be done under section 5 of the arbitration act, with the leave of the court. accordingly, the preliminary objection raised on behalf of the state of kerala that the arbitrator had no authority to continue ..... the award the appellant herein filed o.p. (arb.) 40/89 in the court below under section 17 of the arbitration act for passing a decree in terms of the award. the state of kerala filed a petition under section 30 of the act challenging the award and for setting aside the same. the application filed by the state was dismissed ..... under the force of circumstances, there was no material before the arbitrator in support of such contention. on such finding also, the high court held that the arbitrator had acted beyond his jurisdiction in allowing claim (g).10. the award of the arbitrator against claim (i) also met the same fate and the high court held that the .....
Tag this Judgment!Court : Chennai
Decided on : Nov-30-2006
Reported in : (2007)1MLJ338
..... petroleum products in tanks in connection with pump outfit for fuelling motor conveyances in form xiv of the petroleum rules, 2002, is granted by the petroleum and explosives safety organisation for which a 'no objection certificate' from the district authority is required under rule 144 of the petroleum rules, 2002. having received the 'no ..... of 5 metres within the boundary of the premises as prescribed by the rules, 2002. the safety distance is only 3 metres as per schedule iv, sub-section (c) of the petroleum rules, 2002. 16. the vent pipes of the underground tanks installed in the premises have observed 4 metres safety distance in ..... further stated that the petitioner's factory, being a 'hazardous establishment', is functioning under various licences of the state government of pondicherry covered under the various acts & rules. the said factory is adopting all precautionary measures as per the directions of the state government of pondicherry and the officials of the state government .....
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