Judgment Search Results Home > Cases Phrase: finance act 1968 section 2 income tax Sorted by: recent Court: himachal pradesh Page 1 of about 504 results (0.092 seconds)

Commissioner of Income-tax Vs. Mohan MeakIn Breweries Ltd.

Court : Himachal Pradesh

Reported in : [1991]192ITR134(HP)

..... 7) was added to sub-section (2a) with effect from april 1, 1968, so as to expand the scope of the restrictions with a view to cover and include the expenses incurred ..... 1967 by the taxation laws (amendment) act, 1967, which came into force on and with effect from october 1, 1967, when sub-section (2a) was introduced in section 37 of the act whereby, in the case of assessees other than companies also, a ceiling on such expenditure was fixed. by the finance act, 1968, an explanation (which is now explanation ..... viewed from another angle also. the controversy, in our opinion, has now been set at rest by the legislature introducing explanation 2 to sub-section (2a) of section 37 by the finance act of 1983 which was made effective with retrospective effect from april 1, 1976. the explanation has been introduced for the removal of doubts by .....

Jai Kumar and Another Vs. Parma Nand Saini

Court : Himachal Pradesh State Consumer Disputes Redressal Commission SCDRC Shimla

..... singh, president (oral) 1. this appeal is directed against the order dated 26.08.2013, of learned district consumer disputes redressal forum, mandi, whereby a complaint, under section 12 of the consumer protection act, 1986, filed by respondent-parma nand saini against the present appellants, has been allowed and a direction given to them to pay a sum of rs.71,609 ..... (1) (o) of the consumer protection act, 1986, as follows:- service? means service of any description which is made available to potential [users and includes, but not limited to, the provision of] facilities in connection with banking, financing insurance, transport, processing, supply of electrical or other energy, board or lodging or both, [housing construction,] entertainment, amusement or the purveying of news or .....

New India Assurance Company Ltd. Vs. Mrs. Ritu Upadhaya and Others

Court : Himachal Pradesh

..... tribunal has wrongly saddled the insurance company with the liability, is not tenable. 12. claimants have proved by leading evidence that deceased was a chartered accountant being assistant manager (finance) and was drawing salary to the tune of `37746/-. the salary slip is exhibited as ext. pw3/a. the tribunal, after making deductions, i.e., income tax ..... the trial court record also discloses that the claimants have proved by leading oral as well as documentary evidence that the deceased was a chartered accountant being assistant manager (finance) in the employment of the national hydro electric power corporation ltd./respondent no. 5, who died in the vehicular accident, which was caused by the driver of respondent ..... of the apex court titled as national insurance company ltd. versus balakrishnan and another reported in (2013) 1 scc 731. 10. as per the command of section 146 of the act, the owner of a vehicle is obliged to obtain an insurance for the vehicle to cover the third party risk .....

Maharaja Lakshman Sen Memorial College and Others Vs. State of H.P. an ...

Court : Himachal Pradesh

..... generated in the account of salary payment account for disbursal of salaries to the employees of the concerned college. 26. similarly, provisions such as section 17 of the said act, which authorises the state government to stop, reduce or suspend the grant-in-aid to a college for the violation of any of the provisions ..... the said colleges cannot claim any vested right to receive grant-in-aid from the state government. moreover, the state government has to give priority to finance the elementary education across the state. it is for the management of the college of higher education such as the petitioners before this court to decide whether ..... v) the college does not discriminate amongst students applying for admission on grounds of caste, creed or religion; provided that the college may reserve seats for weaker sections of society like scheduled castes, scheduled tribes, other backward castes, etc., on the pattern of similar reservations in government service. vi) the total income from all .....

State Bank of Patiala, Through Its General Manager and Others Vs. Sham ...

Court : Himachal Pradesh

..... has been committed intentionally because i was not allowed to remain at the head quarter of my choice during the period of suspension because of which my finances were squeezed so that i could not prepare my defence. i have already requested for change of enquiry officer and denovo proceedings which may kindly be permitted ..... the honble supreme court in union of india and others vs. mohd. ramajan khan, (1991) 1 supreme court cases 588 that after the constitution (forty second amendment) act, 1976, second opportunity granted by article 311(2) of the constitution has been abolished. it has further been held in managing director, ecil, hyderabad and others vs. ..... the charges contained in the charge sheet and the findings of the enquiry report, holding all the charges as proved, i have come to conclusion that the acts on your part amount to gross misconduct and warrant exemplary action against you. accordingly, i have tentatively decided to impose a punishment of dismissal without notice as .....

Hem Raj Vs. State of Himachal Pradesh

Court : Himachal Pradesh

..... above. hence, the present appeal. 6. shri m.l. brakta, learned counsel for the accused-appellant vehemently argued that there is non-compliance of section 42 (2) of the act and further that the independent witnesses have turned hostile. the statements of the official witnesses are contradictory, which render the prosecution case a suspect. 7. on ..... p.m. negi, learned deputy advocate general supported the impugned judgment of conviction and sentence and submitted that the recovery from a public place under section 42(2) of the act is not attracted and further that the contradictions, as pointed out by the learned counsel for the appellant-accused, are of very minor nature which ..... tea stall being run by the accused, which is a public place . consequently, i have no hesitation in coming to the conclusion that provisions of section 42 of the act are not applicable in the present case. though, an attempt was made by the investigating officer to satisfy these provisions and i also do not find .....

Nexus Health and Beauty Care Private Limited Vs. M/S National Electric ...

Court : Himachal Pradesh

..... because the payment had been stopped. the court upheld the order of learned additional sessions judge, setting aside summoning order of the learned chief judicial magistrate under section 138 of the act. 13. in v.k.balakrishnan pillai vs. abdullakutty 1995 (1) ccc 670 (kerala), the cheque was dishonoured as payment was stopped by the drawer ..... the petitioners. the cheque was returned on account of court order for attachment of the bank account and, therefore, no offence has been committed under section 138 of the act. the complaint is not maintainable. 6. the notice for dishonouring of the cheque and demand of the payment has also not been issued in ..... act. 9. the learned counsel for the parties on either side have relied some case law in support of their submissions, therefore, it will be appropriate to refer that case law before coming to the facts of the case. mr. gupta, has relied milind shripad chandurkar vs. kalim m. khan and another (2011) 4 scc 275 where after noticing shankar finance .....

Sanjay Hindwan Vs. State Information Commission Through the Registrar, ...

Court : Himachal Pradesh

..... chief information commissioner came to the conclusion that there was at least a delay of 14 days if not more in supplying the information. section 20 of the act clearly lays down that in case the commission concerned comes to the conclusion that the information has not been supplied within time without any reasonable ..... , has, without any reasonable cause, refused to receive an application for information or has not furnished information within the time specified under subsection(1) of section 7 or malafidely denied the request for information or knowingly given incorrect, incomplete or misleading information or destroyed information which was the subject of the request or ..... may be, has any power to impose penalty other than that prescribed in section 20 of the right to information act, 2005. 2. to appreciate the rival contention of the parties, it would be appropriate to refer to section 20(1) of the act, which reads as follows:- 20.penalties (1) where the central information commission .....

Mohan Lal Vs. Ram Transport Finance Company Limited, Through Its Branc ...

Court : Himachal Pradesh State Consumer Disputes Redressal Commission SCDRC Shimla

..... clearly amounts to an unfair trade practice hence deficiency of service had been alleged on the part of opposite parties. 3. in this background, complaint under section 12 consumer protection act, 1986 had been filed for deficiency of service on the part of opposite parties, wherein relief to the extent as detailed in the relief clause had ..... to the version filed by the opposite parties had been filed by the complainant. hence, there was no illegality in repossessing the vehicle by the opposite party/financing company. 11. it is settled legal position that even loan is defaulted, then the vehicle can only be repossessed through legal means and financier cannot adopt extra ..... as already stated hereinabove in the preceding paras of this order. our view is supported by the judgment of national commission given in case titled as bajaj auto finance limited versus bhupinder singh reported in 2006 (3) cpr 172 (nc) and a judgment of this commission given in case titled as jitender singh guleria versus .....

The H.P. Urban Development Authority (Himuda) Through Its Chief Execut ...

Court : Himachal Pradesh State Consumer Disputes Redressal Commission SCDRC Shimla

..... similar flats, subsequent to the allotment in their favour, at a lesser price of rs.9,30,000/-. respondent then filed a complaint under section 12 of the consumer protection act, 1986 before the ld. district consumer disputes redressal forum, shimla, seeking a direction to the appellant to refund the difference between the amount charged ..... may be noticed. sometime in the year 1992, appellant advertised a scheme for construction of certain flats in strawberry hills area of shimla. that was a self-financing scheme. flats were constructed and sought to be sold in accordance with the said scheme. however, several flats remained unsold. the board of directors of the ..... higher than the frozen original cost at the time of initial costing could not have been charged and that the appellant, by charging higher price, had committed an act of unfair trade practice. consequently, the complaint was allowed and the aforesaid order passed. we have heard ld. counsel for the parties and gone through the .....