Court : Guwahati
..... was dismissed through the order dated 25.10.2001 (annexure-iv). thereafter when conciliation failed, a reference was made to the labour court, guwahati, under section 10 of the industrial disputes act, 1947 on the following points:- i) whether the management of nonaipara tea estate, p.o. panerihat, dist.-darrang (assam) is justified in dismissing shri ..... 2001 (annexure-iii), the enquiry officer concluded as follows:- . (1) that the charge-sheeted driver s act of deliberate negligence of duty and disobedience of his superior s instructions led to a loss of company s finances as the brand new vehicle worth rs.5 lacs has been damaged beyond repairs. the above charges have been ..... yours if proved, are serious offences under standing order in force on this estate. your above noted acts of deliberate negligence of duty and disobedience of your superior s instructions led to a huge loss of company s finances as the brand new vehicle worth rs.5 lacs has been damaged beyond repairs. i therefore call .....
Tag this Judgment!Court : Guwahati
..... prescribed time limit, the government servant shall be deemed to have elected to be governed by the revised scale of pay w.e.f. 1.1.1987. the finance (pr) department, thus, acted in accordance with the relevant rules in fixing the revision scale of pay of the petitioner. this apart, the relevant acquittance role of the petitioner also indicates that ..... pay statement of 1987 had been submitted by the head of the office of the petitioner without any option paper. in such a situation, the finance (pr) department had no other alternative but to act in accordance with rule 7(4) and fix the revised pay scale of the petitioner with effect from 1.1.1987 inasmuch as rule 7( ..... the petitioner's junior, at one stage, started receiving more pay than the petitioner is the outcome of the petitioner's own omission to act in accordance with the provisions of the said rules. the finance (pr) department has received a large number of claims of the same nature as has been made by the petitioner and if the rules .....
Tag this Judgment!Court : Guwahati
..... after the expiry of the said period of two years--a fact fully known and within the contemplation of the legislature when it introduced the section in the act in 1948. in these circumstances did the legislature intend to attenuate or curtail the appellate powers which it conferred on the appellate tribunal in ..... for making fresh rectification order after setting aside the earlier order passed on rectification proceeding. according to him, a fresh rectification proceeding was barred under section 37 (1) of the act. he has placed reliance on the decision of the division bench of this court as reported in (1997) 2 glt 30 (bengal tea & ..... learned standing counsel, finance department submits that the revisional authority even after setting aside the order passed on rectification proceeding was within its competence and jurisdiction to issue direction for fresh rectification order as per the provisions of the act. in this connection, he has referred to section 37(2) of the act. he further submits .....
Tag this Judgment!Court : Guwahati
..... (1)(ii) did not apply.10. when the aforesaid decision was brought to the notice of the tribunal it referred to the explanation added to section 9(1)(ii) of the act by the finance act, 1983. we may read the explanation. 'explanation.--for the removal of doubts, it is hereby declared that income of the nature referred to in this ..... 4. whether, on the facts and in the circumstances of the case, the tribunal was right in law in holding that the explanation added to section 9(1)(ii) of the income-tax act, 1961, by the finance act, 1983, with retrospective effect from april 1, 1979, was only procedural in nature and as such applicable to the assessee's case ?5. whether ..... salary, the tribunal took the view that the same had been earned in india and as such was taxable under the provisions of section 9(1)(ii) read with the explanation inserted in the act by the finance act, 1983.6. let us first deal with the question whether the payment towards salary made to the foreign company technimont was an .....
Tag this Judgment!Court : Guwahati
..... was thereafter amended and the words 'but not including jewellery' were inserted in this clause by the finance (no. 2) act of 1971 by section 32 of the act. this amendment was made retrospective with effect from april 1, 1963. the same finance act, by the same section, inserted explanation 1 in clause (viii) which reads as below : 'for the purposes of ..... following question of law does arise out of the order : 'whether the word 'jewellery' in section 5(1)(viii) of the wealth-tax act, 1957, prior to the amendment of the section and the introduction of explanation 1 by the finance (no. 2) act of 1971, could take in gold ornaments without precious or semi-precious stones embedded on them ..... to this court and rejected the applications filed by the petitioner in view of the decision of the orissa high court in cwt v. smt. binapani chakraborty [1978] 114 itr 82. the tribunal has also stated that the question required to be referred by the revenue was academic and self-evident.4. it is contended .....
Tag this Judgment!Court : Guwahati
..... many payments were made 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 ..... exceptions carved out by rule 6dd(j) of the rules the rule has to be read in the context of the second proviso to sub-section (3) of section 40a of the act whereunder a disallowance is not permissible if on consideration of business expediency an assessee is able to satisfy the assessing officer that he was required to ..... 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 : Guwahati
..... the respective assessment years, the company filed its return of income wherein, the company claimed exemption under clause (26b) of section 10 of the income-tax act, (for short 'the act'). the claim was rejected by the assessing authority whereupon appeal was filed before the appellate authority and thereafter also before the appellate ..... pradesh by undertaking socio-economic development activities through efficient utilisation of forest based resources naturally available and also through creation of new resources based on finances.11. the assessing authority was of the view that the corporation was not established initially for the welfare of the scheduled tribes and as such ..... corporation organised the local people to form societies to develop the land and engage them in cultivation of tea and other cash crops. the entire finance, manpower and technical activities were provided by the corporation and the above activities of the corporation led to the development of tea production in the .....
Tag this Judgment!Court : Guwahati
Reported in : (2006)199CTR(Gau)350
..... many payments were made 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 ..... exceptions carved out by rule 6dd(j) of the rules the rule has to be read in the context of the second proviso to sub-section (3) of section 40a of the act whereunder a disallowance is not permissible if on consideration of business expediency an assessee is able to satisfy the assessing officer that he was required to ..... 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 : Guwahati
..... : 'whether, on the facts and in the circumstances of the case and in view of the explanation 2 to section 43b as inserted by the finance act, 1989, giving retrospective effect from april 1, 1984, the tribunal has not erred in law in directing the assessing officer to allow relief to the extent of the sales tax ..... amount paid even after the close of the accounting period but before the due date of filing the return of income under section 139(1) of the ..... income-tax act, 1961 ?'2. we have heard mr. g.k. joshi, senior standing counsel for the income-tax department, and dr. a.k. saraf, counsel for the assessee. dr .....
Tag this Judgment!Court : Guwahati
..... instant case in hand. 10. the appropriate govt. mentioned in this act is also defined under section 2(a), which are as follows: - '2(a) appropriate govt. means:- (i) in relation to the central govt. or any establishment whollyor substantially financed by the government, or a cantonment board constituted under the cantonment act, 1924 the central government; (ii) in relation to a state government ..... or any establishment wholly or substantially financed by the government, or any local .....
Tag this Judgment!