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Judgment Search Results Home > Cases Phrase: finance act 1973 chapter 3 direct taxes Court: allahabad Page 5 of about 1,056 results (0.084 seconds)

Feb 22 1999 (HC)

Committee of Management, Lal Bahadur Shastri Smarak Degree College, Ma ...

Court : Allahabad

Reported in : 1999(2)AWC1470; (1999)2UPLBEC957

..... the said petition was decided in view of the agreement between the parties and since a fresh election of the committee of management was long overdue, it was directed that the fresh elections of the office-bearers of the committee of management of the two colleges shall be held by and under the supervision of the director of education, ..... a writ petition was filed to challenge the election proceedings held on 16.2.1991 in which by order dated 26.2.1991 passed by this court, directions were issued for holding of fresh elections by director of education (higher education) after determination of the list of members of the general body by the registrar, firms, ..... state universities act, 1973 (hereinafter referred to as 'the act of 1973') and the first statute of ..... counsel for amar nath misra urgedthat it is not permissible to invoke the jurisdiction of this court under article 226 of the constitution of india by by-passing the machinery designed and designated by the act of 1973 of the determination of dispute in hand. ..... state universities act, 1973, and since an efficacious remedy is available to the petitioners, present writ petition ..... we need only add that the breadlines of the generalprinciples on which the court should act having been clearly laid down, the application to the facts of each particular case must necessarily be dependent on a variety of individual fact which must govern the proper exercise of the discretion of the court, and ..... income tax investigation commission : [1954 .....

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Mar 25 2004 (HC)

Dr. Mohammad Tahir Vs. State of U.P. and ors.

Court : Allahabad

Reported in : (2004)2UPLBEC1406

..... it further held that the expression 'subject to such adaptations and modifications as the state government may, by notification, provide empowers the state government to issue notification directing the first statutes of the university of gorakhpur subject to such adaptations and modifications as were considered proper, would apply to the purvanchal university but a separate notification made specifically for ..... --for the purposes of this article, the government of the state means the person for the time being recognised by the president as the maharaja of jammu and kashmir acting on the advice of the council of ministers for the time being in office under the maharaja's proclamation dated the fifth day of march, 1948;(c) the provisions of article 1 and of this ..... orissa : [1975]2scr138 , the hon'ble supreme court has held that the method of drafting which adopts incorporation by reference the another act whatever may have been its historical justification in england, in this country does not exhibit an activistic draftsmanship which would have adopted the method ..... opinion that in the instant case, subsequent amendments made to the municipal corporation act and the municipalities act will also apply to the power of taxation provided for in section 69(d) of the act of 1973. ..... material objects and for such other purposes an may be prescribed; and the claims tribunal shall be deemed to be a civil court for all the purposes of section 195 and chapter xxxv of the criminal procedure code, 1898 .....

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Jun 26 2000 (HC)

Rakesh Kumar Panwar and Others Vs. State of U.P. and Another

Court : Allahabad

Reported in : 2000(3)AWC2309; (2000)3UPLBEC2121

..... as rule 20a is very relevant for resolving the controversy involved in these appeals, it is being reproduced below :'20a--regularisation of ad hoc appointment--(1) any person who: (i) was directly appointed on ad hoc basis on or before october 1, 1986 and is continuing in service, as such on the date of commencement of these rules ; (ii) possessed requisite qualifications prescribed under rule 14 for regular appointment at the time ..... proposed regularisation is in fact regularisation of irregular appointments as contemplated under the law and required to be done under the direction of the apex court in its decision in the case of ram kishan (supra) which is sought to be implemented ..... after hearing counsel for the parties to dispose of these four writ petitions by making the following directions : (1) both categories of petitioners shall now be taken as temporary employees of gda from 1st march, 1991, with liberty to the authority to screen the petitioners and other similarly ..... act, 1973 (hereinafter referred to as the act) constituted various development authorities for different towns which were declared as development areas under section 3 of the act ..... in the circumstances, however, it shall be ensured that till the exercise of regularisation in accordance with law is completed as directed herein-above and the vacancies in question are filled up, the services of the junior engineers/ petitioners who were in service on 10.2.1992 with three years service to their credit by that date .....

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Apr 13 1992 (HC)

D.D. Vyas and Others Vs. Ghaziabad Development Authority, Ghaziabad an ...

Court : Allahabad

Reported in : AIR1993All57; (1992)1UPLBEC746

..... is empowered to amend the master plan or zonal development plan under section 13(1) of the act, 1973, and, therefore, no mandamus, as prayed by the petitioners that the respondent be directed to complete the development process of adu park within a reasonable time can issue, as the respondents are at liberty to amend the plan and to use the open space, namely, the ..... the benefit of the general public; (ii) that the respondents be restrained from plotting any portion of the adu park or alienating the same in any manner whatsoever; (iii) that the respondents be directed to produce the lay out/blue prints, if any prepared, for developing the adu park as park or any other record relating to development activities contemplated /undertaken by them for developing the adu park ..... urban planning and development act, 1973 ('the act' briefly) is defeated by the authorities, who lack dynamism, aestheticism and enthusiasm for ..... under section 13 of the act, 1973. ..... notified area or town area are no more different from the parks belonging to the development authority which is nothing but a local authority constituted under the act, 1973. ..... the word 'park' is used conceptually and contextually in the 1973 act, the same way as it is used in the 1975 act, defining the 'park, the same may be extended to 1973 act, also. ..... and planned development of the development areas, which being an enormous work could not have been accomplished by the local bodies or other authorities, which existed prior to the act, 1973. .....

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Nov 27 2001 (HC)

Dr. A.R. Sircar and ors. Vs. State of U.P. and ors.

Court : Allahabad

Reported in : 2002(1)AWC323A; (2002)1UPLBEC615

..... universities act, 1973. ..... the authorities will forthwith comply with the above directions given in this judgment and refix the petitioners' ..... interpreted by the university that service till the age of 60 years for the purposes of pension was to be taken into consideration and benefit of this was given to the teachers of other faculties vide order of the finance officer of the lucknow university. ..... they have also prayed for a mandamus directing the respondents to take into account and treat the amount of non-practtcing pay or non-practicing allowance as a part of pay for the purpose of computation of pension of those petitioners who are getting non-practicing pay ..... the petitioners have prayed for a mandamus directing the respondents to count the entire length of service rendered by the petitioners from the date of their initial appointments to the date of retirement at the age of 60 years for the purposes of calculating pension including service rendered ..... the respondents are directed to take the entire service of petitioners upto the age of 60 years for the purposes of calculating their pension, and their service in ad hoc/temporary/ administrative capacity is also to be included in their service for the purposes of ..... section 2 (19) of the act states :'teacher of the university' means a teacher employed by the university for imparting instruction and guiding or conducting research either in the university or in an institute or in a constituent college maintained by the university .....

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Oct 16 2001 (HC)

Committee of Management, S.D.P.G. College, Muzaffarnagar and ors. Vs. ...

Court : Allahabad

Reported in : 2001(4)AWC3194; (2002)1UPLBEC636

..... petitioners, inter alia, on the grounds that according to the relief claimed in the writ petition after the order dated august 1, 2001 was passed by the vice-chancellor, chaudhary charan singh university, meerut, directing that the election of the committee of management scheduled to take place, which by the order of the vice-chancellor dated july 28, 2001, was postponed and inspite of the aforesaid order passed by the vice ..... the statutes applicable to the university, the question as to who has a right to manage the institution is pending enquiry before the vice-chancellor and the vice-chancellor by way of an interim arrangement has directed that the old committee of management, which is in fact controlled the affairs of the management of the committee, should continue till final order was passed by the vicc-chancellor in the matter of management, does ..... universities act, 1973, (hereinafter shall be referred to as the 'act') is relevant to be reproduced here, which, inter alia, ..... ' the order dated 3.9.2001, by which the aforesaid writ petition was directed to be dismissed as withdrawn is reproduced below ; 'learned counsel appearing on behalf of the petitioners made a statement that he wants to withdraw the present writ petition because of the technical ..... -chancellor elections are said to have been held as a consequence thereof an enquiry committee consisting of three principals was set up, which is directed to conduct the enquiry and submit its report to the vice-chancellor. .....

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Jan 10 2000 (HC)

Committee of Management A.K. College, Shikohabad and Another Vs. State ...

Court : Allahabad

Reported in : 2000(1)AWC792; (2000)1UPLBEC777

..... if the elections are not held in time, then the registrar may :(i) call a meeting for elections (section 35 (2)) : (ii) investigate the affairs of a society and give directions to a society for removing the defects ; (iii) proceed for de-registration or dissolution on society's failure to remove the defects. ..... state universities act, 1973 (the state universities act), the u. p ..... as pointed out in paragraph 40 or this judgment, the registrar may also issue directions for removing defects and in appropriate case proceed for de-registration and dissolution. ..... the counsel for the contesting' respondents pointed out section 57 (iii) of the state universities act, but it applies if there is any dispute regarding office bearers of its management, affecting the smooth and orderly administration of a college ..... * the authorised controller can be appointed on the grounds mentioned in section 57 of the state university act.the reasons offered by the vice-chancellor to justify his earlier order are incorrect. ..... this scheme of administration under the intermediate act :* should be separate if a society wishes to run more than one college (section 16a) ; * has to be approved and no amendment is permitted unless the director permits it (section 16b and 16c) : * must accord and provide for things mentioned in the third schedule of the intermediate education act ; * should also contain necessary information mentioned in part ii of chapter i of the regulations framed under the intermediate education act.18. .....

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Feb 25 1987 (HC)

Commissioner of Wealth-tax Vs. Chandra Prakash Agarwal

Court : Allahabad

Reported in : (1987)62CTR(All)211; [1987]166ITR643(All); [1987]32TAXMAN35(All)

..... in this case, the division bench held that the term ' processing of goods ' as used in section 2(7)(d) of the finance act need not be of such a nature as to result in the manufacture of goods. ..... at the instance of the revenue, the following question has been referred under section 27(1) of the wealth-tax act, 1957 :' whether, on the facts and in the circumstances of the case, the tribunal was correct in holding that the firm in which the assessee was a partner was an industrial undertaking within the meaning of the explanation to section 5(1)(xxxi) of the wealth-tax act, 1957, and was entitled to exemption under section 5(1)(xxxii) of the wealth-tax act, 1957 ?'2. ..... 96,006, the assessee claimed exemption under section 5(1)(xxxii) of the wealth-tax act on the ground that the firm, m/s. ..... on this finding, the view of the income-tax appellate tribunal was that the explanation to clause (xxxi) of section 5(1) applied.6. ..... finding that the question involved was one of law, the income-tax appellate tribunal referred it to the high court. ..... the income-tax appellate tribunal upheld the contention of the assessee and, by finding that the appellant is a partner of the firm which was engaged in manufacturing and processing, held that the assessee was entitled to exemption under section 5(1)(xxxii) of the wealth-tax act. ..... 87,686 for the assessment year 1973-74 and the valuation of his interest in the said firm for the subsequent year 1974-75 being rs. .....

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Sep 12 1973 (HC)

Badri Pd. and Sons Vs. Commissioner of Income-tax

Court : Allahabad

Reported in : [1975]98ITR657(All)

..... permitted the making of voluntary disclosure in respect of the amount representing income chargeable to tax under the indian income-tax act, 1922, or the income-tax act, 1961, for any assessment year commencingon or before the 1st day of april, 1964. ..... being made, the amount was to be charged to income-tax in accordance with sub-section (3) of section 24 of the act, taking the disclosed income as the taxable income of the ..... the tribunal was also right in holding that the mere charge of tax on the amount declared under the voluntary disclosure scheme could not have the effect of converting the money into the income of the declarant if in fact it did ..... therefore, not relevant for discharging the burden which lay on the assessee under section 68 of the income-tax act, 1961, of explaining the cash credits.7. ..... disclosure scheme only permitted the bringing forward of income for being taxed; it did not require the investigation of the claim of the ..... the disclosure made by the two ladies and the tax paid thereon was thus of no relevance in establishing either that the money belonged to them or that it did not belong to their respective husbands, who had brought it into the accounts ..... been discarded and the circumstances of disclosure under the finance (no. ..... finance ..... under the finance (no. ..... the finance (no ..... disclosures made by the two ladies under the finance (no. ..... evidence to show that the ladies had disclosed these amounts in pursuance of the voluntary disclosure scheme set out in the finance (no. .....

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Jul 05 2005 (HC)

Commissioner of Income-tax Vs. Himalaya Cutlery Works

Court : Allahabad

Reported in : (2006)201CTR(All)167; [2006]287ITR485(All)

..... the purposes of this section-(a) 'convertible foreign exchange' means foreign exchange which is for the time being treated by the reserve bank of india as convertible foreign exchange for the purposes of the foreign exchange regulation act, 1973, and any rules made thereunder;(b) 'export turnover' means the sale proceeds receivable by the assessee in convertible foreign exchange of any goods or merchandise to which this section applies and which are exported out of ..... it is pointed out that the provisions of section 28(iiia), (iiib) and (iiic) of section, stood amended by finance act, 1990 wherein income by way of import entitlements, cash assistance and duty draw back were a part of the export income and accordingly 50% of the incentive scheme was fully liable to be allowed to the ..... it is also brought to my notice that the abovementioned incentives were received by the appellant in the past also and the same have been consistently assessed to tax in respect of the exports of earlier years the incentive amounts were received in the year under appeal and, therefore, the same were entitled to deduction under section ..... the cit (a) accepted the arguments raised on behalf of the assessee and directed the ito to allow deduction under section 80hhc as claimed by the assessee in the following words :-'i have carefully considered the submissions made before ..... must be, for the application of the words 'derived from', a direct nexus between the profits and gains and the industrial undertaking. .....

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