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Snc-lavalin/Acres Inc. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2007)110TTJ(Delhi)13

..... the principal holding company snc lavalin group inc. the status of the appellant under the it act, 1961 is that of a non-resident. the appellant company together with jp industries ltd. was awarded a contract by national hydro electrical power corporation, faridabad (nhpc), haryana, on 18th july, 1999 for execution of planning, design and engineering ..... ). the special conditions of contract were specified in document n, parts a, b and c. the project was financed by international funding agency, namely, european development corporation (edc). the' company opened a project office at new delhi and site office at chamera (chamba) in hp for the purposes of executing the contract no ..... of the nature of fees for included services covered under article 12(4). the technical services rendered by snc-lavalin inc. through these personnel comprise development and transfer of a technical plan or technical design.8.15 learned counsel for assessee has placed reliance on the decision of mumbai bench of the .....

Ram Kumar and ors. Vs. State of Uttar Pradesh and ors.

Court : Allahabad

Reported in : 2001(4)AWC3149; (2001)3UPLBEC2530

..... sc 771, in case of lingappa pochanna v. state of maharashtra and ors., air 1985 sc 389, and in case of union of india and ors. v. hindustan development corporation and ors., air 1994 sc 988.24. the next preliminary objection raised by the learned standing counsel and adopted by sri v.k. singh appearing on behalf of gaon sabha ..... to my notice the mandatory provisions of clause (k) of sub-section (2) of section 122a, which provides the maintenance and development of fisheries and tanks of land management committee and section 126 of the said act, which postulates that state government may issue such orders and directions to the land management committee as may appear to be necessary ..... of sub-rule (1) of rule 115-s further made an exception of auction in those cases in which the state government issued directions under section 126 of act of act no. 1 of 1951 read with rules 115a and 115b.11. it is urged by the learned omicus curiae sri sankatha rai with emphasis that the decisions rendered in .....

Ajay Kumar Vs. State of Haryana and Another

Court : Punjab and Haryana

..... which is paid on the compensation assessed by applying parameters under section 23 of the land acquisition act is not any longer res integra. there are two stands of views on the subject. in rakesh kumar & ors.versus haryana state industrial & infrastructure development corporation ltd.(hsidc) & ors , cwp no.14935 of 2011 decided on 17.8.2011, a ..... ors.versus hsidc & ors., section 194 la will not apply. since the very same provision under section 28 has been brought for consideration by supreme court in cit, faridabad versus gaushyam in civil appeal no.4401 of 2009 decided on 16.7.2009 it has to be examined. the following observation is relevant:- it is true that interest ..... acquisition of agricultural land and, thus, was not exempt under the act. once that was so, the tax at source had been rightly deducted by the payer. . learned counsel for the petitioner would refer to judgment of supreme court in commissioner of income-tax faridabad versus bir singh (huf).ballabgarh. in c.w.p.no.4401 of .....

M/S. K.B. Co-op. Art Vs. State and ors

Court : Rajasthan Jodhpur

..... part of tender form, reads as under:27. in case of dispute regarding any matter shall have to be referred to the managing director, rajasthan tourism development corporation ltd., jaipur for arbitration and his decision shall be binding on both the parties and all legal matter shall be subject to the jurisdiction of jaipur city ..... is per-se arbitrary. the petitioner has also assailed the action of the corporation on the ground that decision to its detriment is in clear violation of statutory requirements contained under the rajasthan transparency in public procurement act 2012 (for short, act of 2012 ). with a view to substantiate its afflictions in this behalf, ..... matter of award of commercial contract by state instrumentality held as under:7. the law relating to award of a contract by the state, its corporations and bodies acting as instrumentalities and agencies of the government has been settled by the decision of this court in ramana dayaram shetty v. international airport authority of .....

Ravish Trehan. Vs. State of Jandk, and ors.

Court : Jammu and Kashmir

..... the petitioner was referred to the central electricity authority. certain observations are stated to have been raised by the said authority that in case the state power development corporation undertakes the project, it will receive subsidy from the central government, which will reduce the cost of production per unit up to rs. 1.174. the ..... of the accused persons, which have finally culminated into allotment of the contract to the petitioner. i have heard the learned counsel for the parties. various acts of omission and commission of the accused persons in the decision making process, alleged to have been taken with criminal intention, has became the subject matter of ..... an agreement is designated a criminal conspiracy;provided that, no agreement except an agreement to commit an offence shall amount to a criminal conspiracy unless some act besides the agreement is done by one or more parties to such agreement in pursuance thereof.section 201 rpc reads:-whoever, knowing or having reasons to .....

CORAM:- HON'BLE MR. JUSTiCE RAJiV NARAiN RAiNA Vs. Haryana Urban Devel ...

Court : Punjab and Haryana

..... matter does not qualify as a case justifying reinstatement. a violation of the provisions of section 25-f of the act would not lead to automatic reinstatement as reasserted by the supreme court in assistant engineer, rajasthan development corporation & anr. versus gitam singh 2013 stpl(web) 84 sc. on hearing mr.hars.aggarwal, learned counsel appearing ..... the high court of punjab and haryana at chandigarh cwp no.4804 of 2010 date of decision:02. 05.2013 smt. rekha and another ....petitioners versus haryana urban development authority through executive engineer, division no.1, sonepat (haryana) and others ....respondents coram:- hon'ble mr.justice rajiv narain raina present: mr.hars.aggarwal, advocate, for ..... of public employment and thus had no right to the post. the labour court has returned a finding that working at different sub divisions of huda, faridabad from 01.01.1995 to 31.10.1995 does not prove continuous service of more than 240 days as the period of working at each sub- division .....

Ch. Narayana Reddy Vs. Divisional Forest Officer, Mancherial and ors.

Court : Andhra Pradesh

Reported in : 1998(2)ALD292; 1998(4)ALT141

..... cited; i am to inform that whatever amount is charged by the seller towards sale consideration, it constitutes the turnover. therefore, the andhra pradesh forest development corporation ltd., is liable to tax on the total amount so collected from the buyer even though it is collected under different heads.'5. the learned government ..... a remedy to question the assessments that may be made against the a.p. forest development corporation which is said to be a registered dealer, filing the returns. sections 19 and 21 of the a.p. general sales tax act provide that any dealer objecting to any order or proceeding recorded can file an appeal. ..... though the assessment is made on the forest development corporation, the petitioners dispute the liability of corporation and consequently their liability to pay tax on thedisputed turnover. the petitioners .....

Narayana Reddy Vs. Divisional Forest Officer and ors.

Court : Andhra Pradesh

Reported in : [1998]109STC585(AP)

..... letter cited, i am to inform that whatever amount is charged by the seller towards sale consideration, it constitutes the turnover. therefore, the andhra pradesh forest development corporation ltd., is liable to tax on the total amount so collected from the buyer even though it is collected under different heads'. 5. the learned government pleader ..... a remedy to question the assessments that may be made against the a.p. forest development corporation which is said to be a registered dealer, filing the returns. sections 19 and 21 of the a.p. general sales tax act provide that any dealer objecting to any order or proceeding recorded can file an appeal. ..... though the assessment is made on the forest development corporation, the petitioners dispute the liability of corporation and consequently their liability to pay tax on the disputed turnover. the .....

Deputy Commissioner of Income Tax Vs. B.S.E.S. Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2008)113TTJ(Mum.)227

..... rightly been held as revenue expenditure. this view is fortified by the decision of the hon'ble gujarat high court in the case of baroda industrial development corporation ltd. (supra), wherein the assessee company carrying on business for providing facilities such as electricity and water to industrial units, incurred expenditure on underground electricity ..... proportionate amount in respect of donation paid to the school, during the relevant year which was allowed under the provisions of section 37(1) of the act. in view of the above background this expenditure incurred for improving working condition of area inhabited by the employees and others is allowable expenditure. we hold ..... including the contentions raised before the ao were reiterated. after considering the same, the cit(a) observed that as per section 145(1) of the it act, 1961, income-tax chargeable under the head 'profits and gains of business or profession' is to be computed in accordance with either cash or mercantile system .....

M/S Ramky Infrastructure Private Limited vs.micro and Small Enterpris ...

Court : Delhi

..... read to comprise of four categories: (i) micro or small enterprises that have filed the memorandum under section 8(1) of the act; (ii) national small industries corporation; (iii) small industries development corporation of a state or a union territory; and (iv) a company co-operative society, trust or a body engaged in selling goods ..... which has filed a memorandum with the authority referred to in sub-section (1) of section 8 of the act and the second limb refers to (i) national small industries corporation; (ii) the small industries development corporation of a state or a union territory; and (iii) a company, co-operative society, trust or a body ..... authority referred to in sub-section (1) of section 8, and includes. (i) (ii) (iii) the national small industries corporation, being a company, registered under the companies act, 1956 (1 of 1956); the small industries development corporation of a state or a union territory, by whatever name called, being a company registered under the companies .....