Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Sorted by: old Court: kerala Page 38 of about 436 results (0.040 seconds)

Usha Thayyil Vs. State of Kerala and ors.

Court : Kerala

Reported in : 2009(3)KLJ433

..... adopt contextual interpretation, and uphold the view canvassed by the petitioner. she cited the following decisions in support of her submissions, viz. reserve bank of india v. peerless general finance and investment co. ltd. and ors. : (1987) 1 scc 424. hameedia hardware stores v. b. mohan lal sowcar : air 1988 sc 1060. grasim industries ltd. ..... of this court held as follows:the stand taken by the manager, educational authorities as well as the government is not legally sustainable. rule 44a of chapter xiva of the kerala education rules is the provision dealing with the appointment of headmaster. scope of the above mentioned rule came up for consideration before this ..... gone through the decisions cited by the learned counsel for the petitioner and also noticed the relevant canons of interpretation. having regard to the scheme of the act, we notice that there are several provisions which are introduced as a check on the managers and to safeguard the interest of teachers. this is the view .....

infoparks Vs. Deputy Commissioner of Income Tax

Court : Kerala

Reported in : (2009)227CTR(Ker)486; [2010]186TAXMAN328(Ker)

..... charitable purpose' includes relief of the poor, education, medical relief and the advancement of any other object of general public utility.as per section 2 of the finance act, 2008, the said provision was amended adding a 'proviso' w.e.f. 1st april, 2009 as follows :provided that the advancement of any other object ..... issue involved in both these cases.2. the petitioners are state government owned societies registered under the travancore cochin literary, scientific and charitable societies registration act (act xii of 1955), allegedly with the main object of setting up of information technology parks in kerala, among other goals. pursuant to the said objective ..... since are registered under the kerala act, they are liable to be reckoned automatically under the it act as well, particularly when extended definition is given under the kerala act unlike the it act. referring to the decision rendered by the apex court in dharmadeepti v. cit : 1978 ctr (sc) 120 : (1978) 114 itr 454 (sc) and .....

Rajan Alias Rajan Gopinathan Vs. Dr. D. Jayashree Nayar and Leela D/O. ...

Court : Kerala

Reported in : 2010(1)KLT142

..... the question in appropriate proceedings.23. we respectfully disagree with the view taken by the bombay high court in s.b.i. home finance ltd.'s case : a.i.r. 2001 bombay 179. we are also of the view that the decisions in 2002 (2) ..... of the amended provisions of order 21, rule 58, c.p.c in view of act 104 of 1976. in southern steelmet and alloys ltd. v. b.m. steel air 1978 mad 270, a bench of this court held that 'the adjudication referred to under order ..... . we would have, therefore, thought that the issue as to whether the circumstances contemplated by section 53 of the transfer of property act, 1882 existed would have been first determined. .....17. in our view, the situation after 1977 has radically changed. gone is the ..... fraudulent transfer under section 53 of the transfer of property act and therefore, the matter requires a remand.15. sri. james vincent heavily relied on the decision of the bombay high court in sbi home finance ltd. v. credential finance ltd. and ors. : a.i.r. 2001 .....

Tata Tea Ltd. Vs. Assistant Commissioner of Income-tax

Court : Kerala

Reported in : [2010]189TAXMAN303(Ker)

..... for exemption. the question, therefore, to be considered is whether the removal of definition clause on manufacture by the legislature through the amendment introduced by the finance act, 2000 with effect from the assessment year 2001-02 onwards is with the object of restricting the benefit of exemption to 100 per cent export oriented units, ..... year 2000-01. however, for the assessment years 2001-02 and 2002-03 to which these appeals relate, exemption was declined for the reason that by the finance act, 2000 the definition of 'manufacture' which included 'processing' contained in section 10b was deleted with effect from 1-4-2001. the department's stand is that ..... the case of the industry located in the special economic zone in the case above referred, this court has taken into account the definition of 'manufacture' contained in chapter ix of the export import policy, 2002-2007, which is as follows:'manufacture' means to make, produce, fabricate, assemble, process or bring into existence, by .....

Dr. M.i. Itty Vs. Kerala Financial Corporation,

Court : Kerala

..... of the principal borrower does not come to an end. it is only the mode of recovery which is referred to in the said act.the very same view was reiterated by the apex court in industrial finance corporation of india ltd. v. cannanore spinning and weaving mills ltd. and ors., (supra).18. it is thus evident from the ..... agreement dated 28.8.1978 undertaking to repay the loan in seventeen half yearly instalments commencing from 10-7-1981 and ending with 10-7-1989. thereafter, an additional loan of rs. 3,40 ..... corporation, the first respondent herein. the loan was secured by a mortgage of the immovable assets of the company as per mortgage deed registered as document no. 2790 of 1978 of the sub registrar's office, edappally and by hypothecation of the plant and machinery. the company and its directors, including the appellant, had executed ext.r1(a) .....

Commissioner of Income Tax Vs. Hotel Meriya

Court : Kerala

..... 322. at para.23, apex court held:[w]e hold that even without the proviso to section 113 (inserted vide finance act, 2002, with effect from june 1, 2002) the finance act 2001, was applicable to block assessment under chapter xiv-b in relation to the search initiated on january 17, 2001, and accordingly surcharge was leviable on the tax.... ..... authority in calculating the concealment of income at different rates is also without any supporting materials and against the intention of the legislature expressed in chapter xiv b of the it act. hence, we answer the question in favour of the appellant and find that the respondent is liable to be assessed during the block period ..... circumstance, we find that there is concealment of income and the respondent is liable to be assessed for the block period as contemplated under chapter xiv b of the income tax act. the dispute is only regarding the mode of assessment.6. as we mentioned earlier, the assessing officer on the basis of the materials collected .....

Mrs.Maryamma Joseph,d/O.C.T.Varghese Vs. State of Kerala

Court : Kerala

..... date of birth is corrected, she would attain the age of 4 years one month and 24 days at the time of admission to std.i. as per rule 5 chapter vi of ker, no child who has not completed five years of age as on 1st june of the year of admission shall not be admitted to any school." 4 ..... .11.1956. she wants the date of birth to be corrected as 2.4.1958. the date of birth entered in the register under the registration of births and deaths act is 2.4.1958. 3. the commissioner for government examinations rejected the application as per exhibit p6 order dated 4.6.2009 holding thus : "the evidences produced to prove the .....

Dr.Surbahmaniam Swamy Vs. State of Kerala

Court : Kerala

Reported in : ILR2011(1)Ker833

..... respondent wherein they have recommended the incorporation of a company for carrying on the business of leasing and hire purchase, investment in shares and to act as financiers, portfolio managers, finance brokers and guarantors. the business activities thus proposed which were of a wide range required huge financial investments. one of the recommendations in the project ..... attempt is made by the petitioners to argue that the business such as the one proposed by the 6th respondent is impermissible under the provisions of chapter iii-b of the rbi act, we decline to examine the said question for two reasons. firstly, there is no pleading at all on the said aspect and, therefore, it ..... of rs.2.00 crores as required under section 45-ia of the act. the 6th respondent is willing to comply with the said requirement and resubmit the application. 20. chapter iiib of the reserve bank of india act, 1934 was introduced by the amendment act 55 of 1963. it deals with various aspects of the regulation of .....

O.V. Usman Kurikkal Vs. State of Kerala, Represented by the Secretary ...

Court : Kerala

..... aside by the government, exercising the power of revision or on review of the order dropping the proceedings under section 14(2) of the act. 24. sub rule (1) of rule 4 of chapter iii, ker provides that educational officers shall be competent to approve the appointment of managers by educational agencies and to approve changes in the ..... the director of public instruction. the government have no power to revise an order passed by the district educational officer under sub rule (1) of rule 4 of chapter iii, ker. the fifth respondent did not file any appeal to the director challenging the order passed by the district educational officer. the fifth respondent was not entitled ..... as a corporate educational agency. the fifth respondent, p. achuthan nair, is a founder member of the committee. the committee framed ext.p5 by-laws dated 23.6.1978, for management of the high scholl. the by-laws were approved by the deputy director of education. 3. on account of the disputes among the members of the .....

Puthucode Juma-ath Committee, Palakkad, Represented by Its Secretary M ...

Court : Kerala

..... building or structure thereon, which, in the opinion of the board is necessary for execution of the work and execute such works from wakf funds or from the finances which may be raised on the security of the properties of the wakf concerned, and control and manage the properties till such time as all expenses incurred by the ..... electricity commrs. in which it was held: whenever any body of persons having legal authority to determine questions affecting rights of subjects, and having the duty to act judicially act in excess of their legal authority they are subject to the controlling jurisdiction of the kings bench division exercised in these writs. the aforesaid definition was accepted as ..... . even though a writ appeal was filed as w.a.345/77, the same was unsuccessful. the judgment in the writ appeal is dated 16.1.1978. thereafter, o.s.253/1978 was filed before the sub court, palakkad. the suit was filed by the persons who filed o.p.2864/77. therein, the plaintiffs sought for setting .....