Court : Gujarat
Reported in : (2008)220CTR(Guj)584; [2009]316ITR282(Guj)
..... at (2008) 6 dtr (sc) 289 : (2008) 216 ctr 193 (sc)]5. it was, therefore, submitted that the subsequent orders made under section 154 of the act and under section 264 of the act were also bad in law and had to be quashed and set aside.6. as against that on behalf of the respondent authority it was submitted ..... the apex court in the case of karnataka small scale industries development corporation ltd. v. cit (supra) to submit that by virtue of sub-section (2) of section 115j of the act only to the extent of unabsorbed depreciation, unabsorbed investment allowance and unabsorbed business loss not set off would such amounts be available for set off in ..... explanatory notes on the provisions of the said finance bill in support of the interpretation placed by the respondent authorities.11. in the circumstances, one will have to consider as to the scope of powers available to an assessing authority under the proviso to section 143(1)(a) of the act. the said proviso reads as under:provided that .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2007Guj185
..... the co-operative society and the license must have been obtained prior to the date of declaration of elections. looking to the provisions of section 26 of the apmc act providing for duties of market committee, it is obvious that the voters in all the three constituencies must have had some experience of operating ..... of respondent nos. 4 to 6 (hereinafter referred to as sthe respondent societies). on 15.6.2007, the authorized officer - deputy director, agriculture marketing and rural finance & district registrar, sabarkantha passed the impugned order (annexure sa) rejecting the objections. 4. the present petition challenges the above decision dated 15.6.2007 on the ..... dateof polling07.08.200712.dateof counting08.08.200713.dateof declaration of the result of elections assoon as counting is oversd/- md chauhan, director of agriculturalmarketing andrural finance 3. 14.05.2007 was the date on which the authorized officer issued instructions to the apmc as well as the co-operative societies in the .....
Tag this Judgment!Court : Gujarat
Reported in : [1976]104ITR581(Guj)
..... said expression in accordance with the normal rules of accountancy prevailing in commerce and ind ustry as well as to the provisions contained in section 108 of the companies act, 1956. the court referred, inter alia, to the statement on auditing practices issued by the institute of chartered accountants of india (1974 ..... the interest incurred before production commences may be capitalised. 'interest incurred' means actual interest paid or payable in respect of borrowings which are used to finance capital expenditure..... interest on monies which are specifically borrowed for the purpose of a fixed asset may be capitalised prior to the asset coming into production, ..... the invoices were drawn, clearly indicate that thought the arrangement of deferred payment as detailed in the letter of the guarantee furnished by the industrial finance corporation as well as in the two aforesaid invoices bifurcated the principle amount and the interest amount, each instalment of payment was a composite .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1993Guj132
..... the detailed inspection and report has revealed that the directors of the petitioner were siphoning away the funds to their sister concerns and that major chunk of finance was being utilised for making payment to the directors themselves and therefore three conditions were suggested. the petitioner was initially not ready and willing to fulfil the ..... of promissory estoppel was applied by the supreme court of india in the case of union of india v. anglo afghan agencies ltd. reported in air 1968 sc 718. the court applied the doctrine against the government on equitable grounds. the government notified in the gazette an export promotion scheme under which an exporter ..... in the matter of operation of statute. rule of non-application of estoppel against the government at times produced very harsh results for a person who, acting on official advise or assurance or representation later found that the advice given or representation made was wrong or was not binding on the government. the doctrine .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2003Guj102
..... therefore, of the opinion that this is a fit case where power ought to have been exercised by the registrar under section 14 of the act read with rule 11 of the rules by entertaining the application submitted by the father of the petitioner by adding name of ..... entertained as it is not maintainable. it is stated that the authority has taken the action as per the provisions of section 14 of the act read with rule 11 of the rules. it is stated that the registration of the birth event should be done within ..... decided, her name could not be entered into at the time of registering her birth and the certificate as prescribed under section 17 of the act has been issued without her name. 2.2 it is stated that in the said certificate it is mentioned that the name ..... and judgments cited at the bar by mr. hriday buch, learned advocate for the petitioner.8. provisions of section 14 of the act postulate that the parent or guardian of a child whose birth is registered without a name, shall within the .....
Tag this Judgment!Court : Gujarat
Reported in : (1977)18GLR615
..... these two relevant provisions must have conferred same power on the tribunal, unrestricted by any doctrine of management function on the misconceived analogy of section 33 or section 33a of the industrial disputes act, especially after the decision in st. xaviers college v. state of gujarat air 1974 s.c 1389. in that context the contention was ..... have to pay personally in fit cases. even in order to save a hard-hit, ill-fated poor teacher from suffering further starvation because of the weak finances of the management, the tribunal may have to give suitable direction by requiring the educational authorities to make payment to the teachers directly from the grant. therefore, ..... the straw board . v. govind : (1962)illj420sc , would not make the term ambiguous in this case. it is true in the context of section 33 of the industrial disputes act their lordships finally concluded in the straw board. mfg. co.'s case that in the context 'approval' suggested that something had been done by the employer .....
Tag this Judgment!Court : Gujarat
Reported in : [2001]104CompCas71(Guj)
..... equity shares of rs. 10 each in the equity share capital of the transferor-company. both the transferor-company upon the order being made under section 349 of the companies act, 1956, shall be dissolved without winding up. 8. the scheme of amalgamation on its perusal shows that the same is not derogatory to the ..... . the scheme as a whole upon a careful scrutiny appears to be in the interest of everybody concerned. 9. the regional director, western region, ministry of finance, department of company affairs, has said in their communication dated february 11, 1997, that, it has been decided not to make any representation in this respect ..... transferee-company are identical and by joining hands, the company will have a strong base, better marketing network, improved quality, competent and experienced personnel, better availability of finance, smooth running of the business, increase in production and will therefore gain on all fronts. (d) the amalgamation would also be in public interest as the .....
Tag this Judgment!Court : Gujarat
Reported in : (1998)1GLR542
..... reservation in favour of scheduled castes, scheduled tribes, backward classes and women. in exercise of powers conferred by sub-section (1) of section 277 read with sub-section (3) of section 33 of the gujarat municipalities act, 1963, the government of gujarat has made rules known as 'the gujarat municipalities (reservation of s.c., s. ..... the competent authority. however, whether the election of the president can be challenged before the authority by way of election petition under section 14 of the gujarat municipalities act, which deals with the determination of the validity of election of councillors, is a question which was argued at length before me, ..... elected as a member of jambusar nagarpalika during the last election from a seat reserved for candidates belonging to backward class. by the constitution 74th amendment act, 1992, article 243-t is inserted in the constitution providing for reservation of seats for scheduled castes, scheduled tribes etc. pursuant to the constitutional .....
Tag this Judgment!Court : Gujarat
Reported in : (1979)1GLR633
..... low and unduly lenient sentence imposed by the learned trial magistrate upon a plea of guilty being made by the manager of a factory to a charge under section 92 of the factories act in regard to failure to securely fence a dangerous part of a winding machine which resulted in a worker losing the second finger of his left hand which .....
Tag this Judgment!Court : Gujarat
Reported in : (1980)21GLR627
..... to refer to william's case (supra). the question there was whether the company in that case was carrying on a profession within the meaning of section 39, para (c) of the finance (no. 2) act, 1915. rowlatt, j. stated at page 734 as under:it is said that it carries on a profession because the business it does is ..... knowledge and efficiency of the solicitor concerned.similar line of reasoning as in solicitor's case was adopted by the supreme court in construing the provisions of section 2(4) of the act; and the court said at page 163:applying a similar line of reasoning, we are of opinion that the dispensary of the appellant would fall within ..... character and unless the profession carried on by the appellant also partakes of the character of a commercial nature, the appellant cannot fall within the ambit of section 2(4) of the act.5. then observations from an earlier decision of the supreme court reported as national union of commercial employees and anr. v. m.r. meher industrial tribunal .....
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