Court : Madhya Pradesh
Reported in : [2008]300ITR124(MP)
..... the relevant portion in the report reads as under (page 317):it is pertinent to state here that the aforesaid provision came on the statute book by the finance act, 2002, with effect from july 1, 1995. by virtue of this amendment, much confusion which had remained earlier really got cleared and the picture was frescoed ..... said decision, his lordship has observed that it is open to parliament to classify taxpayers on any rational basis and treat different classes of taxpayers differently. since section 158bb deals with computation of undisclosed income, it provides that the undisclosed income of the block period would be aggregated to the total income of the previous years ..... 10 as extracted hereinbelow (page 354):mr. chaphekar, learned senior counsel appearing for the appellant, submitted that there may be cases outside sub-section (3) of section 158ba of the act where it can be held that income of the assessee has been disclosed. in fact, he relied on the division bench judgment of the .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1988)74CTR(MP)145; [1988]174ITR541(MP)
..... g. sohani, actg. c.j. - this is an application under section 256(2) of the income-tax act, 1961, hereinafter referred to as 'the act'.the material facts giving rise to this application briefly are as follows : in the course of the assessment proceedings for the year 1978-79, the assessee claimed that a sum of rs. 40,000 ..... and in the circumstances of the case, the tribunal was justified in law in holding that the conditions laid down in the circular issued by the ministry of finance (department of revenue and insurance) have been fully satisfied by the assessee, when the declaration filed by the assessee before the income-tax officer categorically stated ..... that he had no evidence available with him regarding his income-tax assessment in pakistan ?'in this application before this court under section 256 (2) of the act, the revenue has prayed that the tribunal be directed to refer the aforesaid question of law to this court. therefore, that is the only .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR2008MP99
..... b.ed, colleges for academic session 2006-2007.27. to conclude, the norms, guidelines and standards for admission to the institutions recognized by the ncet under section 14 of the act, are not only objective but are also mandatory in nature. further, the residential requirement for admission to 75% of the total seats made available to ..... upkeep and the running of its educational institutions. we are in this petition concerned with a medical college, and it is well known that it requires considerable finance to maintain such an institution. if the state has to spend money on it, is it unreasonable that it should so order the educational system that the ..... it cannot be done unless one is already a graduate. further, uniform norms have been laid down by the ncte, the apex body constituted under a central act for ensuring planned and co-ordinated development of teacher's education. as such, no compartmentalization is permissible in education, especially on the grounds of domicile. even assuming .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2004(2)MPHT533; 2003(3)MPLJ481
..... the cases ofbalram gupta (supra), gopal chandra (supra), j.n. shrivastava (supra), nandkeshwar prasad v. indian farmers fertilisers coop. ltd., (1998) 5 scc 461and power finance corporation ltd., (supra) and eventually in para 18 held asunder :--'18. coming to the case in hand the letter of acceptance was a conditional one inasmuch as, though ..... distinguished on the ground that in these two decisions a larger bench decision rendered in the case of dinesh chandra sangma v. state of assam and ors., air 1978 sc 17 was not kept in view. we have carefully perused the aforesaid decision rendered in the case of dinesh chandra sangma (supra) as well as the ..... servants and constitutional functionaries. in the case of a government servant or functionary who cannot, under the conditions of his service/or office, by his own unilateral act of tendering resignation, give up his service/or office, normally, the tender of resignation becomes effective and his service/or office-tenure terminated, when it is .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2005(3)MPHT198
..... primary co-operative housing societies, and m.p. co-operative housing federation ltd., in relation to houses/apartments constructed under self financing scheme, by 100%, 50% and 25% respectively for economically weaker sections, low income group and middle income group.the contention of petitioners is that the state having granted relief in regard to deeds ..... council), the state government should have exempted or reduced the stamp duty on lease deeds executed by such local authorities by issuing a notification under section 9 of the act. reliance is placed on two notifications which exempt or reduce the stamp duty in respect of certain deeds executed by housing board and other ..... enactment can be struck down by just saying that it is arbitrary or unreasonable. some or other constitutional infirmity has to be found before invalidating an act. an enactment can not be struck down on the ground that court thinks it unjustified. the parliament and the legislatures, composed as they are of the .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2006]146STC213(MP)
..... quashed. in reply, learned counsel for the state placing reliance on law laid down in two decisions of the supreme court reported in air 1963 sc 1760 [sea customs act (1878), section 20(2) in re] and : 1998(102)elt513(sc) (collector of customs v. state of west bengal), contended that the issue sought to be raised by the ..... , they are immune from any taxation. it is his submission, that imposition of sales tax on the sale of commodity 'coal ash' under the state sales tax act is not legally permissible in view of mandate contained a under article 285 of constitution. it is on the strength of this submission learned counsel for the petitioner contended ..... course of this activity the petitioner sells in open market 'coal ash'. the petitioner no. 1 is being assessed under the provisions of the madhya pradesh general sales tax act, 1958 (since repealed) and is also registered as dealer.4. one of the questions that arose for consideration in assessment proceeding was whether 'coal ash' is a taxable .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2008(2)MPHT256; 2008(1)MPLJ306
..... state of andhra pradesh and ors. : [1993]1scr594 , of free seats and payment seats for private professional colleges is not applicable to respondent no. 4, college, financed and controlled by the state government. this will be clear not only from the judgment of supreme court in unnikrishnan j.p. and ors. v. state of andhra pradesh ..... the merit list and, therefore, he is liable to pay the fees for a free seat. alternatively, he submitted that respondent no. 4, being a college financed and controlled by the state government, is not entitled to charge higher fees for payment seats and can only charge the fees payable for free seats. mr. kumaresh ..... question should also be considered as private engineering colleges because they are run by two societies registered under the travancore-cochin literary, scientific and charitable societies registration act, 1955, cannot be accepted in view of the government order dated 8-6-1994. the material which is produced before us clearly shows that these two .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2001]118TAXMAN544(MP)
..... accounting year and the amount had actually been written off as irrecoverable in the books of the appellant. therefore, all the conditions for the grant of the allowance under section 10(2)(xi) were satisfied.12. supreme court further held in the same matter that, 'it is not correct to consider loss as amounting to a loss of ..... by placing reliance on the judgment of the supreme court in the matter of b.d. bharucha v. cit : [1967]65itr403(sc) , that when a cinema exhibition company financing a film producer and distributor advanced a sum of rs. 40,000 during the period march 3 to 5-11-1952, entering into an agreement with that firm under which ..... pointing out the said judgment of andhra pradesh high court, submitted that the sister concern was having the directors who the partners in the assessee-firm and, therefore, their act of advancing the loan to such sister concern allowing it to stand up to financial ditch was legitimate and these deductions of the said amount as 'bad debt' was .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1968MP107; [1970]78ITR405(MP)
..... contentions advanced by learned counsel for the parties it is necessary to refer to the material provisions of the act. section 2(c) of the act defines 'assessee' as meaning 'an individual or a hindu undivided family by whom expenditure or any other sum of money is payable .....' the definition of ' ..... be the expenditure assessable in the hands of the assessee by the departmental authorities and the tribunal upheld that decision. the tribunal has, construing section 4(ii) and section 2(g)(i) of the act, held that expenditure of the wife and minors incurred from whatever source is taxable in the hands of the assessee.3. before stating the ..... for the year 1959-60 as also the statement of objects and reasons attached to the finance bill, it was held that the object of the amendments referred to earlier made in the act was to make the individual together with his or her spouse and the minor child a unit of assessment and further that there was .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2004(165)ELT4(MP)
..... the commissioner had no jurisdiction to issue notice to show cause and to pass consequent final order. the time limit for issuing show cause notice is six months under section 11a of the act. if the excise duty is evaded with collusion or suppression of fact, time limit is five years, thus extended period of limitation was not available to the commissioner ..... said summons. it is alleged that the payment of rs. 10 crores as non compete fee and 2.8 crores as licence fee are nothing but are arrangements made to finance the production of the product which solely purchased by procter & gamble home product and procter & gamble home product also has say over the pricing of the said products. therefore, it .....
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