Court : Allahabad
..... g. road, bangalore v. cit, karnataka, bangalore.84. it is no longer res integra that while interpreting statutory provisions, each and every word of the act, every section and every chapter should be taken into account in reference to context. according to maxwell any construction which may leave without affecting any part of the language of a statute should ..... for any intendment. there is no equity about tax. there is no presumption as to tax. nothing is to be read and nothing is to be implied.90. in 1994 itr (2006) 688 sc h.h. lakshmi bai v. commissioner of wealth-tax, hon'ble supreme court held that taxing statute in particular, have to be strictly ..... real and good enough to avail the very object and purpose of investment acceptable socially and morally. (oxford advance learner's dictionary page 1210(7th edition).69. in 1994 itr 2006 patna 350 cit v. bihar limited calcutta high court held that the expenditure is allowable as deduction from income from other sources only if it is found .....
Tag this Judgment!Court : Allahabad
..... notified area of the authority. the abadi land can also be acquired, as the definition of law includes under section 3 (a) of the land acquisition act, 1994, the benefits to arise out of the land, and things attached to the earth or permanently fastened to anything attached to the earth.77. in the supplementary ..... the land along the expressway on the "build, operate and transfer" basis. the project was defined:-"projects" means preparation of tefr and dpr, design, engineering, financing, procurement, construction, operation and maintenance of the expressway and management of land for development in accordance with the provisions of this agreement and shall include all works relating ..... and amusement at it's sweet will. no plan has been prepared and annexed with the agreement.14. shri mandhyan further submits that clause 4.5 of chapter iv provides that the lease will be perpetual and that the subsequent renewal shall be granted by the authority. not a single shell is invested by the .....
Tag this Judgment!Court : Allahabad
..... to control cases where the special provision does not apply. the earlier discussion makes it abundantly clear that the constitution gives a separate treatment to the subject of finance, and art. 277 saves the existing taxes etc. levied by states it the conditions mentioned therein are complied with. while art. 372 saves all pre- ..... in the constitution namely; the office of up-pramukh (senior up-pramukh and junior up-pramukh). chapter iii of amendment act, 2007 contains the provisions by which the act was amended. it is relevant to note certain provisions of the amendment act, 2007 namely; general amendments made in section 7, 9, 9a, sections 82 and 83 and ..... establishment of kshetra panchayat and zila panchayat in uttar pradesh. after 73rd amendment act, 1992 in the constitution of india, the act was amended by u.p. act no. 9 of 1994, prior to amendment act no. 44 of 2007 (hereinafter referred to as amendment act, 2007). section 7 provided that in every kshetra panchayat a pramukh, a .....
Tag this Judgment!Court : Allahabad
..... . tirath singh's case(supra) has been affirmed by the hon'ble supreme court in state of madhya pradesh versus azad bharat finance co. air 1967 sc 276 (p. 278), union of india versus sankalchand air 1977 sc 2328 (pp. 2337, 2358, ..... subsequent period. however, in the present case, admittedly, the petitioners were promoted against the substantive vacancies of the year 1992-1994. 49. the case of o. p. singla (supra) relates to issue between promotees and direct recruits in delhi higher ..... limited, empress mills, nagpur versus municipal committee, wardha while construing section (66)1 of the central provinces and berar municipalities act, 1922 which authorized imposition of ''a terminal tax on goods or animals imported into or exported from the limits of a ..... 8 deals with the number of appointments to be made by the high court. chapter iv of the 1975 rules deals with the procedure for direct recruitment whereas, chapter-v deals with the procedure for recruitment by promotion of the members of nyayik .....
Tag this Judgment!Court : Allahabad
..... do not empower the authority to manipulate the acquisition of land for a private purpose, which will be achieved only by invoking the provisions of chapter vii of the 1894 act. 25. the argument that out of 1600 farmers, about 1400 have accepted compensation under the agreement known 'karar niyamawali 1997 cannot support the ..... attract bookings and so far 4471 members of the public have booked units in the aforesaid eco village-i project, about 65-70% bookings have been financed by banks/financial institutions by taking residential units. the banks/financial institutions have given a sum of rs.67.74 crores towards the booking amount, which ..... development area (preparation and finalisation of plan) regulations, 1991 (in short regulations) is residential, the gnida has acquired large area of land since 21.2.1994 for planned industrial development, however less than 60 % of the acquired land has been developed or used for the purpose specified in the acquisition notifications. the collector .....
Tag this Judgment!Court : Allahabad
..... government, uttar pradesh, local self- government department or his nominee not below the rank of joint secretary-ex officio. -member (d) the secretary to the government, uttar pradesh, finance department or his nominee not below the rank of joint secretary-ex officio. - member (e) the managing director, u.p. state industrial development corporation-ex officio. -member ..... ? 17. relief: to what relief, if any, the petitioners are entitled in these writ petitions? 1. object and purpose of the 1976 act: under constitutional scheme, distribution of legislative powers is provided in chapter i part xi of the constitution of india. according to article 246 (3) subject to clauses (1) and (2), the legislature of ..... . at this juncture, it is necessary to refer to the judgment of the apex court in ghaziabad development authority vs. delhi auto and general finance private ltd, (1994) 4 scc 42. in the aforesaid case, the master plan was prepared by the gda under the u.p. urban planning and development .....
Tag this Judgment!Court : Allahabad
..... be levied under section 271-e. in a.m. shamsudden v. union of india and others (supra) the madras high court held that section 269ss of the act occurs in chapter xx-b deals with two different kinds of transactions, namely, loans and deposits. section 269t covers one of the transactions namely the deposit. there is a distinction between ..... anirban nath sushmita (huf)-the assessee-appellant was in need of money to apply for allotment of shares of two companies m/s trimurti fertiliser ltd and crown leasing and finance co. ltd. it approached arindam nath sushmita huf, and arinban nath (individual) for giving loan of rs. 6, 45, 000/- and rs. 5, 60, 000/- respectively. ..... either cash, cheque or demand draft; a debit entry was made because of sale of shares in the statement of affairs of the assessee as on 31.3.1994. it was argued that the institute of chartered accountants of india had clarified that loans created/discharged by means of transfer entries do not constitute acceptance or repayment of .....
Tag this Judgment!Court : Allahabad
..... voor de gezondheid, the times, october 29, 1986). stat. def., "means any enactment, community legislation or subordinate legislation" (s.135 of the finance act 2002 (c.23 private legislation in parliament", stat. def., environment act, 1995 (c.25), s.28 (3); see also enactment." 27. the words, 'legislation' and legislative in concise oxford english dictionary indian edn., ..... the state to meet such expenditure or grant. 206. votes on account, votes of credit and exceptional grants.- (1) notwithstanding anything in the foregoing provisions of this chapter, the legislative assembly of a state shall have power- (a) to make any grant in advance in respect of the estimated expenditure for a part of any ..... t.m. hassan rawther vs. kerala financial corporation, air 1988 sc 157; dr. rash lal yadav vs. state of bihar and others, 1994 (5) scc 267 and tata cellular vs. union of india, 1994 (6) scc 651, state of andhra pradesh and anr. vs. nalla raja reddy and ors., air 1967 sc 1458. 105. however, one .....
Tag this Judgment!Court : Allahabad
..... specified in the contract as is available for discharging the liability aforesaid, be computed with reference to the rate of exchange specified therein." 10. after the substitution by finance act, 2002 w.e.f. 1.4.2003 the position is quiet different." shri shambhu chopra appearing for the revenue submits that section 43-a of the ..... with reference to the income included in the gross total income. section 80hhc provides for deduction in respect of profits retained for export business. although both the sections fall in chapter via, they have to be applied independently. 9. the question nos. 3 and 4, are thus decided in favour of the assessee-appellant, and against the revenue. question ..... appreciating that the same was not applicable to section 115-j which has overriding effect vis-a-vis other provisions of the act. shri jain has relied on c.b.d.t. circular no. 680 dated 21.2.1994 published in 206 itr (25) 297 and the opinion of supreme court in ajanta pharma ltd vs. commissioner of income tax .....
Tag this Judgment!Court : Allahabad
..... provisions dealing with the matter of leave of government servants. 38. the government servants in the matter of leave are governed by chapter x, vol. ii, part ii to iv of the financial handbook, i.e. u.p. fundamental rules. before proceeding ..... and 4, it was alleged that he (petitioner) was unauthorisedly absent since 04.05.1993, as per additional district magistrate (finance and revenue), jalaun's report dated 20.05.1993 and from 10.05.1993 till date as per tehsildar jalaun's letter ..... grounds including no oral inquiry, no adequate opportunity to petitioner and double jeopardy. 9. this petition was entertained on 08.03.1994 and an interim order was passed staying punishment order dated 15.09.1993 meaning thereby that petitioner is already in service. 10 ..... fairness and bona fide on their part. 55. this court also find it strange that in such matters the authorities can act in such a reckless manner so as to cause not only a serious prejudice to government employee concerned but also cause .....
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