Court : Gujarat
Reported in : (2005)1GLR407
..... the counsel has pointed out that in the decision of chhaganbhai p. oza v. the ahmedabad jesuit schools society, 1978 glr 347, learned single judge of this high court while interpreting section 36 of the gujarat secondary education act had come to the conclusion that the provision is applicable not only in regard to penal action resulting in dismissal ..... 1418, while discussing the principles of interpretation of statute, the hon'ble supreme court has made following observations :-'24. in reserve bank of india etc. etc. v. peerless general finance and investment co. ltd. and ors. etc. etc. (1987 (1) scc 424) while dealing with the question of interpretation of a statute, this court observed:'interpretation must depend ..... in the section, the headings certainly helps the court to resolve that doubt.12.1 on the basis of this principle also and considering the heading of chapter iii in which the said section 14 is to be found, one gets added support for the conclusion that section 14 (1) of the said .....
Tag this Judgment!Court : Gujarat
Reported in : (2005)193CTR(Guj)127; [2005]275ITR30(Guj)
..... to show by placing cogent evidence on record that it had income exceeding 51% from such activities as specified in the definition u/s.2(7)(c) of the relevant finance act.[1] : [1993]204itr628(sc) - minocha bros. pvt. ltd. v. commissioner of income tax. [2] : [1986]160itr134(delhi) commissioner of income tax, delhi-i v. minocha brothers p. ltd. ..... factors on the basis of so called standard accounting practice without appreciating that section 4 of the act provides for charge of income tax and the said charge was in respect of total income of the previous year. that under chapter iv part-d 'profits and gains of business or profession' were to be computed in accordance ..... with provisions of sections 28 to 43a of the act. that while computing profits and gains of business or profession income referred to in section .....
Tag this Judgment!Court : Gujarat
Reported in : [2005]143TAXMAN61(Guj)
..... by placing cogent evidence on record that it had income exceeding 51 per cent from such activities as specified in the definition under section 2(7)(c) of the relevant finance act.(1) minocha bros. (p) ltd. v. cit : [1993]204itr628(sc) (2) cit v. minocha brothers (p) ltd. : [1986]160itr134(delhi) (3) continental construction ltd. v. cit : [ ..... factors on the basis of so-called standard accounting practice without appreciating that section 4 of the act provides for charge of income-tax and the said charge was in respect of total income of the previous year. that under chapter iv part d, 'profits and gains of business or profession were to be computed in accordance ..... with provisions of sections 28 to 43a of the act. that while computing profits and gains of business or profession, income referred to in section .....
Tag this Judgment!Court : Gujarat
Reported in : (2005)194CTR(Guj)306; [2005]276ITR411(Guj)
..... to the conclusion that when the search took place at the premises of l.t.shroff group on 1/8/1996 a special chapter xivb of the act had already been brought on the statute book by the finance act,1995 with effect from 1/7/1995, providing for special procedure for assessment in cases of search. according to the assessing ..... officer the benefit of vdis was not admissible to the assessee as the assessee had failed to comply with the mandatory requirement of section 68(1) of the finance act,1997 by which vdis was floated. the assessing officer stated that records of the assessee for different years were perused and the assessee had neither credited the amount ..... officer section 158bd of the said chapter would be applicable to the case of the assessee and hence sum of rs. 67.75 lacs could only be assessed .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2005Guj180; [2007]139CompCas612(Guj)
..... such chartered accountant. the decision rendered by the delhi high court in the case of additional commissioner of income-tax v. jay engineering works ltd. : [1978]113itr389(delhi) indicates the extent to which the income tax authorities can place reliance upon a report submitted by the auditor, at page 974 of tax ..... which is normally done when the books are audited. it, therefore, appears that the respondent had prepared the audit report under section 44ab of i.t.act,1961 without proper verification of the books of accounts.'3. the petitioner followed the requisite procedure prescribed under the chartered accountants regulations, 1988 (the regulations) ..... or institution seeking registration. similarly section 44ab of the said act provides for audit of accounts of certain persons carrying on business or profession. there are various provisions permitting deductions in respect of certain incomes under chapter vi-a of the said act wherein it is necessary to obtain a separate audit report in .....
Tag this Judgment!Court : Gujarat
Reported in : (2005)195CTR(Guj)14; [2005]274ITR242(Guj)
..... : [1990]186itr609(cal) , the question before the calcutta high court was whether the assessee was a industrial company within meaning of section 2(7)(c) of the finance act, 1981 and whether the assessee was entitled to investment allowance in respect of a generator installed by it. the assessee was carrying on the business of providing technical and ..... decision of cit vs. datacons (p.) ltd. (supra) and held that the assessee was an industrial company within meaning of section 2(7)(c) of the finance act, and therefore, the assessee was entitled to get investment allowance in respect of the generator installed by it.9.3 in case of commissioner of income tax vs. ..... shaw wallace and co. ltd. : [1993]201itr17(cal) , the calcutta high court referred to the decisions in the case of addl. cit v. a. mukherjee and co.(p.)ltd. : [1978]113itr718(cal) , cit vs. ajay printery (pvt.) ltd. : [1965]58itr811(guj) , cit v. tiecicon (p.) ltd. : [1987]168itr744(sc) , cit v. international computers ltd. (supra .....
Tag this Judgment!Court : Gujarat
Reported in : (2005)2GLR1142
..... the basic principles of justice and equality as enshrined in the constitution of india, the secretaries of home department and finance department, both of the state of gujarat as well as union of india are directed to implement this order/ ..... b. v. pantha chatterjee (supra) is considered and followed in this case.25.5 salmond on jurisprudence, twelfth edition, chapter 5 makes certain observation on theory of precedent (on page 141 onwards). the importance of judicial precedents has always been a ..... , freely moving about and mixing and commingling with fellow human beings.27.3 that since maneka gandhi's case (air 1978 sc 597), article 21 has been given extended meaning.... has been liberally interpreted so as to mean something more than ..... of india namely the petitioners have been members of a voluntary organisation. they were recruited under the state home guards act by the state machinery. master and servant relationship of the petitioners existed only with the state government. the central .....
Tag this Judgment!Court : Gujarat
Reported in : (2005)199CTR(Guj)350; [2007]290ITR702(Guj)
..... possessed by the assessee and deductions were claimed in respect of such payments. in order to remedy such situation, section 40a was added by the finance act of 1968 and it came into force with effect from april 1, 1968. while introducing the bill in the lok sabha for its consideration, the ..... speech on april 29, 1968, in which he pointed out that the provision in question was intended to serve the objective of checking tax evasion. though the finance minister did not elaborate, it is obvious that the intention of the legislature in enacting section 40a(3) particularly was to ensure that payments exceeding the sum specified ..... ludhiana : [1991]191itr667(sc) ;(ii) s. venkata subba rao vs . commissioner of income-tax : [1988]173itr340(ap) ; and(iii) hasanand pinjomal vs . commissioner of income-tax, gujarat : [1978]112itr134(guj) .7. the facts of the case are absolutely clear. it is an accepted position on record that the petitioner company was carrying on business and was maintaining regular .....
Tag this Judgment!Court : Gujarat
Reported in : (2006)199CTR(Guj)350; [2006]150TAXMAN194(Guj)
..... with unaccounted money possessed by the assessee and deductions were claimed in respect of such payments. in order to remedy such situation, section 40a was added by the finance act of 1968 and it came into force with effect from 1-4-1968. while introducing the bill in the lok sabha for its consideration, the ..... a speech on 29-4-1968, in which he pointed out that the provision in question was intended to serve the objective of checking tax evasion. though the finance minister did not elaborate, it is obvious that the intention of the legislature in enacting section 40a(3) particularly was to ensure that payments exceeding the sum specified are ..... on the following decisions :(i) attar singh gurmukh singh v. ito : [1991]191itr667(sc) ;(ii) s. venkata subba rao v. cit (supra); and(iii) hasanand pinjomal v. cit : [1978]112itr134(guj) .7. the facts of the case are absolutely clear. it is an accepted position on record that the petitioner-company was carrying on business and was maintaining regular .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2005Guj222; (2005)2GLR1107
..... petitions of the appellants are rejected and challenge of the educational institutions to the fee-structure prescribed by justice r.j. shah (retd.) fee committee for self-financed professional colleges is turned down. that fee committee, originally joined as the only respondent, was set up pursuant to the directions of the supreme court in ..... of the high court. the appellant relied upon the judgment of the supreme court in mohinder singh gill v. the chief election commissioner, new delhi [air 1978 sc 851] to submit that when a statutory functionary makes an order based on certain grounds, its validity must be judged by the reasons so mentioned and ..... not be any struggle between two opposing parties giving rise to a 'lis'. there need not be resolution of lis inter parties. the duty to act judicially or to act fairly may arise in widely differing circumstances. it may arise expressly or impliedly depending upon the context and considerations. all these types of non-adjudicative administrative .....
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