Court : Kolkata
Reported in : 1988(37)ELT176(Cal)
..... bail in favour of detenu on 20th of march, 1987.2. shri tarun roy, the joint secretary, government of india, ministry of finance, under section 3(1) of the conservation of foreign exchange and prevention of smuggling activities act, 1974 directed that the detenu be detained and kept in safe custody at dum dum central jail with a view to prevent him .....
Tag this Judgment!Court : Kolkata
Reported in : [1990]186ITR1(Cal)
..... this case. further, take over need not be by a person who is already an existing creditor. even a rank outsider could take over a concern which may have been financed by the bank. merely because the bank was a major creditor of the assessee-company, it could not have taken over its management in its own hands. mr. poddar ..... anything contained in this chapter, where a change in shareholding has taken place in a previous year in the case of a company, not being a company in which the public are substantially interested, ..... of hearing before this court, sri n. k. poddar, advocate, appearing on behalf of the assessee-company, referred to the provisions of section 79 of the income-tax act, 1961, as it stood all along at the relevant time. section 79 reads as under :'carry forward and set-off of losses in the case of certain companies.--notwithstanding .....
Tag this Judgment!Court : Kolkata
Reported in : I(2006)ACC198,2005ACJ1758
..... (whether made in such application or otherwise) for compensation in respect of such death or permanent disablement shall be disposed of in accordance with the provisions of chapter x.(2) the claims tribunal shall arrange to deliver copies of the award to the parties concerned expeditiously and in any case within a period of fifteen days ..... . i am, therefore, of the view that applicant being the married sister would also be entitled to such compensation as provided under section 140 of the said act for the loss of association, love and affection on the death of her brother.14. upon all such considerations, i set aside the judgment and order of ..... of all the legal representatives of the deceased and legal representatives who have not joined shall be impleaded as respondents to the application. again 168 of the said act provides as under:'168. award of the claims tribunal.--(1) on receipt of an application for compensation made under section 166, the claims tribunal shall, after giving .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1957Cal656,61CWN414
..... down the rules to be observed and enforced by colleges affiliated to the university in respect of the transfer of students. the senate made 'regulations; and chapter xxiii deals with the admission, transfer and withdrawal of students. regulation 7 is as follows:'a student will be recognised 35 admitted toa college as soon ..... i must mention that the learned standing counsel relied on clause 3 of the miscellaneous statutes etc. which rims as follows:'save as otherwise provided by this act, the first statutes, the first ordinances, and the firstregulations and subject thereto the practice and procedure in the university shall continue in force until altered, repealed ..... are the subject matter of statutes, regulations and ordinances which have the force of law, and it was be investigate: as to whether the syndicate was acting in accordance with law in directing the santipur college not to admit the petitioner, which means that the petitioner cannot appear in the ensuing intermediate examination in .....
Tag this Judgment!Court : Kolkata
Reported in : [1981]128ITR302(Cal)
..... paid and proposed must then be deducted to disclose the funds which have been ploughed back, or retained in the business, as opposed to 'external' sources of finance, such as funds arising from the issue of shares or debentures.' 22. on the -facts and records in the present reference, it appears to us that the ..... however, invited us to reconsider the earlier decision of this court. he submitted that for the purpose of computation of capital under the second schedule to the said act, the expressions referred to therein must not be construed or considered in their dictionary meaning or as understood in common parlance; such expressions, he submitted, had to ..... tribunal hadjurisdiction to allow the claim under section 10(2)(v). in a final appeal, thesupreme court held that there was no restriction in the i.t. act on thetribunal to determine a question raised before the departmental authorities, the subject-matter of the appeal remaining the same. the tribunalwas competent to hold that the .....
Tag this Judgment!Court : Kolkata
Reported in : AIR2006Cal256
..... act. in order to become a lawful sub-tenant both the sub-tenants and the tenant were required to serve written notice to the landlord. there was no such document and averment nor any notice having been given. therefore, it was not necessary to make them parties in the said suit.5. he further contends that in the application under chapter ..... mukherjee dated 6th may, 2005 that his lordship came to the fact finding that the lessees have paid the lease rent in december, 1993. from january, 1994 lessees did not even offer the lease rent to the lessor. under clause 2 of the lease deed the lessees were responsible to pay the municipal rates ..... plea of collusion, connivance and fraudulent representation are absolutely misleading submission and statement. it appears from the decree itself and the records that the application under chapter xiiia was seriously contested and all possible points were taken and dealt with by the learned judge by passing decree. moreover an appeal was preferred against this .....
Tag this Judgment!Court : Kolkata
Reported in : [1978]111ITR19(Cal)
..... the lift charges and the air-conditioning charges which havebeen shown separately in the income-tax officer's assessment order shouldbe taxed under section 56 of the income-tax act, 1961, that is, as incomefrom other sources.17. we, therefore, answer the reframed questions as follows:(1) income derived from letting out of the building is ..... that the income-tax officer was justified in treating the entire income arising from ownership of the property as income assessable under section 22 of the income-tax act, 1961.6. the tribunal was of the opinion that the assessee's claim that the letting out of the property to tenants comprised business carried on by ..... house property should be assessed under section 56, i.e., income from other sources, after allowing all the expenses mentioned under section 57 of the income-tax act. a third alternative claim was that at least income from letting out of air-conditioner and lift should be assessed under section 56. the appellate assistant commissioner held .....
Tag this Judgment!Court : Kolkata
Reported in : (1986)56CTR(Cal)22,[1986]161ITR556(Cal)
..... itself. there, this court, after considering the judgment in the case of cloth traders (p.) ltd. : [1979]118itr243(sc) as well as the amendment made by the finance (no. 2) act, 1980, held as follows (at page 790):'therefore, in our opinion, on the ratio of the decision of the supreme court in the case of cloth traders (p.) ltd ..... that the term 'gross total income' meant the total income as computed after considering the provisions of sections 71 and 72 of the act, but before making any deductions under chapter vi-a and under section 280c of the act. it was submitted that on the aforesaid basis, the income of the assessee came to a nil figure and, consequently, the ..... total income and that such set off was to be made after the computation of the total income. chapter vi of the act relates to the aggregation of income and set off of loss and accordingly in computing the total income, provisions of chapter vi cannot be ignored and must have to be taken into account. the tribunal also fell in .....
Tag this Judgment!Court : Kolkata
Reported in : [2006]148STC431(Cal)
..... determining the identity of the component.13. the petitioner set up its manufacturing unit for production of sps hoping that it would get subsidy under the scheme of 1994 as such component would be used by their consumers as detergent. after manufacture m/s. sun oil company approached them for purchase of sps. the petitioners ..... account while determining the identity of the same.9. under the scheme of 1994 detergent in any form of description was scheduled for subsidy. under the custom tariffs act, detergent was placed in item no. 34.02 under the commodity index. in the chapter 34.2 of the customs tariff detergent was described as follows:organic surface-active ..... other than soap. the state government provided for incentive to the small-scale detergent manufacturers under the west bengal industrial promotion (assistance to industrial unit) scheme, 1994 by which the sales tax collected out of sale of detergent to a substantial extent was to be paid back to the manufacturer as and by way of .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1999Cal15
..... nor the central pollution control board has made any serious attempt to regulate the use of microphones. of course, under the police act and/or calcutta police act and the calcutta suburbs act, certain powers have been conferred upon the authorities mentioned therein for stopping such use of microphones which would causes nuisance. till now ..... institute of hygine and public health. directorate general of health services, government of india has forwarded his comments to the dy. commissioner of police, calcutta arms act department, by his letter dated 26-8-1997 in which he had stated that according to environmental protection agency, united states, the standard in respect of ..... local residents.in england, there is no written constitution like that of india and in the absence of any constitutional right of the citizens, an act was passed for the purpose of controlling the movement of certain noiser aircrafts by imposing complete ban on the scheduled movements between certain times. the english .....
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