Court : Punjab and Haryana
..... but notification dated 07.07.2014 under section 3d of the act was published pursuant to the earlier notification dated 09.07.2013 under section 3a of the act. 5. the petitioners have referred to a communication dated 02.07.2014 (annexure p-11), wherein member (finance)/joint secretary, national highways authority of india ..... alignment will be retained with slight modifications and, therefore, the land acquisition collector be directed to finalise notification under section 3d of the act based on original notification under section 3a of the act as per the original alignment. it was observed that new notification favours a petrol pump, whereas the old notification ..... collector, has been reproduced above. therefore, it is the recommendation of the land acquisition collector, which led to publication of a notification under section 3d of the act. thus, we find that there is no procedural illegality or irregularity in the notifications issued, which may warrant any interference in the present .....
Tag this Judgment!Court : Punjab and Haryana
..... of the occupier thereof) without previously giving such occupier at least seven days notice in writing of his intention to do so." 8. the notification under section 4 of the act was published in the official gazette and also in the two newspapers. the substance of the notification was also announced from local gurudwara. thus all the ..... the collector is further required to cause public notice of the substance of such notification to be given at the convenient places in the said locality. 7. section 4 of the act reads as under:- "4. publication of preliminary notification and powers of officers thereupon.- (1) whenever it appears to the appropriate government that land in any ..... not pasted or published on the notice board in the locality in question, thus, the petitioners were deprived of their right to file objections under section 5-a of the act. it is further contended that the proposed drain bifurcates the entire land of the petitioners into two which will make the entire land of the .....
Tag this Judgment!Court : Punjab and Haryana
..... and wakefield (india) pvt. ltd., [2014] 367 itr 730 (delhi). the division bench held: "35. the transfer pricing officer's report is, subsequent to the finance act, 2007, binding on the assessing officer. thus, it becomes all the more important to clarify the extent of the transfer pricing officer's authority in this case, which ..... on 01.09.2011 to the draft assessment order before the drp. the drp by its order dated 03.09.2011 issued directions under section 144c(5) of the act. with respect to the tpo having rejected the assessee's approach of aggregating the closely linked transactions, the drp merely held that it found ..... and intangible property; (c) "services" include financial services; (d) "transaction" includes a number of closely linked transactions. 10b.(1) for the purposes of sub-section (2) of section 92c, the arms length price in relation to an international transaction shall be determined by any of the following methods, being the most appropriate method, in the following .....
Tag this Judgment!Court : Punjab and Haryana
..... their having deposited the amount. a view to the contrary would be grossly unfair to the respondents. it would in fact result in the court compelling the respondents to finance the purchase of the plots by the allottees to the extent of the loss of interest by the respondents. 17. mr. goel then submitted that the liability to ..... should not claim interest on the amount deposited by it pursuant to the order dated 04.11.1999. the respondents paid the amount as compensation/enhanced compensation under the act. this interest also falls within the ambit of the words "any additional price" within the meaning of clause (2) for it is as a consequence of the enhancement ..... were to be allotted to small scale industries. a section 4 notification was issued on 05.07.1994, the declaration under section 6 was issued on 09.03.1995 and an award under section 9 was made on 20.03.1996. the land owners filed references under section 18 of the act for enhancement of compensation before the reference court viz. .....
Tag this Judgment!Court : Punjab and Haryana
..... cater to present day needs of urbanization. it is also pointed out that the land of the petitioner was vacant at the time of issuance of notification under section 4 of the act and that release of land of the petitioner would frustrate for the purpose of acquisition. 5. learned counsel for the petitioner refers to the site plan ( ..... a private builder. in the two judgments referred to by mr. anupam gupta, it has been held that after announcing of the award and taking possession under section 16 of the act, the acquired land vests with the government free from all encumbrances. the landowners do not get any right to ask for revesting the land in them and ..... land apart from what is required for constructing missing link-ii, was to develop it as commercial area (which is not stated in the acquisition notification) so that the finances could be arranged for construction of road or for some other purpose. this cannot be treated as public purpose. if the land was to be utilised for commercial purpose .....
Tag this Judgment!Court : Punjab and Haryana
..... said date, the capital gains shall be computed as per clauses (a) and (b) of sub section (1) of section 54f of the act. 11. finance act, 1987 had inserted sub section (4) of section 54f of the act effective from 1.4.1988. according to sub section (4) of section 54f of the act where the amount of net consideration is not utilized for the purchase or the construction of ..... gazette. this is required to be deposited by the due date for filing return of income under section 139(1) of the act to avail benefit under this provision. 12. the scope and effect of the amendments made in sections 54, 54b, 54d and 54f by the finance act, 1987 have been elaborated in the departmental circular no.495 dated 22nd september 1987 reported in .....
Tag this Judgment!Court : Punjab and Haryana
..... and the need for a speedy settlement of the dispute. the words "compromise" or "settlement" arrived at between the parties as envisaged in section 20 of the 1987 act clearly indicate that the parties shall appear before the court and get their statements recorded and thereafter award should be passed. this has not been ..... parties, lok adalat shall be guided by the principles of justice, equity, fair play and other legal principles. the material terms of sub-sections (3) and (5) of section 20 of the 1987 act are "compromise" and "settlement". the term "compromise" implies some accommodation on each side and is bilateral in nature and means mutual agreement ..... -insurance company. 2. brief facts relevant for disposal of the present petition are to the effect that the petitioner filed claim petition under section 166 of the motor vehicles act claiming compensation on account of multiple injuries sustained by him in a motor vehicular accident with a tata tempo bearing registration no. pb-11ab .....
Tag this Judgment!Court : Punjab and Haryana
..... 30 wpm from the due date. judgement and decree passed by the trial court was upheld in appeal as well. 10. instant regular second appeal was filed under section 41 of the punjab courts act. in view of full bench judgment of this court in ganpat v. smt. ram devi and others 1977, plr page i, framing of question of law was ..... having no effect on the maintainability of the appeal. however, in view of amendment of section 100 cpc, framing of substantial question of law is sine qua non for maintaining ..... regular second appeal in this court. prior to amendment, the appeal could have been filed on the ground set out in clause (a) to (c) of section 100(i) cpc. now second appeal requires substantial question of law to be framed. the interference cannot be made only because the order is contrary to law, but when the .....
Tag this Judgment!Court : Punjab and Haryana
..... been made under the provisions of this section. 139d. filing of return in electronic form. the board may make rules providing for ( ..... otherwise under any other provisions of this act, except section 139d, required to be furnished, along with the return but on demand to be produced before the assessing officer. (2) any rule made under the proviso to sub-section (9) of section 139 as it stood immediately before its omission by the finance act, 2007 shall be deemed to have ..... 16 for assessees referred to in clause (a) of explanation 2 to section 139(1) of the act from 30th september 2015 to atleast 31st of october 2015. further in the office memorandum dated 24.9.2015 issued by government of india, ministry of finance, department of revenue, central board of direct taxes, with reference to the .....
Tag this Judgment!Court : Punjab and Haryana
..... shala samithi ita no. 1133 of 2008 decided on 8.2.2011 to urge that the assessee was substantially financed by the government and was, therefore, entitled to benefit under section 10(23c)(iiiab) of the act. 10. the karnataka high court in indian institute of management's case (supra) applying its earlier decision in ..... tribunal was right in holding that the aid given by the government to the assessee constitutes substantial finance by the government which had entitled the assessee to claim exemption under section 10(23c)(iiiab) of the act. 13. no infirmity or perversity could be pointed out by the learned counsel for the revenue in ..... ispo facto erroneous non-contextual interpretation of the definition of the term 'substantially financed by the government' of the above section, by relying on unrelated statutory provisions of the banking regulation act, 1949 and section 40a(2)(a) of the income tax act wherein the interpretation is qua an absolutely dis-similar fact of substantial interest of .....
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