Court : Karnataka
Decided on : Nov-28-1990
Reported in : ILR1990KAR4364
..... to be conferred on them. chapter ii of the act deals with the corporation, standing committee and medical benefit council and their constitution; chapter iii deals with the problem of finance and audit; chapter iv make provisions for contribution both by the employees and the employer, and chapter v prescribes the benefits which ..... have to be conferred on the workmen; it also gives general provisions in respect of those benefits. chapter ..... this, it does not follow that this ruling is an authority for holding that there must be an element of quid pro quo. chapter va of the act consisted of transitory provision. that ceased to have effect from 1st july, 1973. in dealing with the liability of employers to make .....
Tag this Judgment!Court : Supreme Court of India
Decided on : May-04-1990
Reported in : AIR1990SC1851; (1990)2CompLJ89(SC); JT1990(2)SC516; 1990(1)SCALE900; 1990Supp(1)SCC397; [1990]3SCR157
..... amount has been prescribed, exceeds ten lakhs of rupees and this power could be exercised after obtaining the previous approval of the central government clause (c)]. chapter iv of the act deals with finance, accounts, audit and reports. sections 16 and 17 deal with the capital of the commission and the vesting, in the commission, of the previous set ..... products produced by the commission as the central government may, from time to time, require. section 24 in chapter v (miscellaneous) enacts that any land required by the commission for carrying out its function under the act shall be deemed to be needed for a public purpose and such land can be acquired by the commission under ..... over the previously existing organisation with effect from 18.9.59.3. some of the provisions of the act which are relevant for our present purposes may be set out here. chapter iii which deals with the powers and functions of the commission consists of sections 14 and 15. section 14 reads thus:14. functions of the .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-04-1990
Reported in : AIR1991SC101; (1991)1CompLJ1(SC); JT1990(3)SC725; 1991LabIC91; (1991)ILLJ395SC; 1991Supp(1)SCC600; [1990]Supp1SCR142; 1991(1)SLJ56(SC)
..... the scheme of arrangement was sanctioned by the high court. the respondent ganguly was appointed as the deputy chief accounts officer and was later promoted as manager (finance), the respondent sengupta was appointed as chief engineer (river services) and was later promoted as general manager (river services).182. rule 9(i) of the ..... court's sanction to the scheme of arrangement. while the respondent ganguly therein was appointed as the deputy chief accounts officer and was later promoted as manager (finance), the respondent sengupta was appointed as chief engineer (river services) and was later promoted as general manager (river services). their appointment letters were in stereotype forms ..... look for some other possible meaning then the court cannot go further.317. craie's statute law, seventh edition in chapter 5, at page 64 it is stated that where the words of an act are clear, there is no need for applying any of the principles of interpretation which are merely presumptions in cases .....
Tag this Judgment!Court : Delhi
Decided on : May-24-1990
Reported in : [1990]69CompCas268(Delhi); (1990)85CTR(Del)116; [1990]185ITR178(Delhi)
..... tax relief on the profits derived by them from foreign contracts. in the bill as presented to parliament the section contained only four sub-sections. thereafter, while passing the finance act, 1982, sub-section (5) was also inserted and with effect from april 1, 1983, section 80hhb was enacted. the said section 80hhb as enacted is as ..... section being reckoned from the end of the previous year in which the money was so utilised. (5) notwithstanding anything contained in any other provision of this chapter under the heading 'deductions in respect of certain incomes,' no part of the consideration payable to the assessed for the execution of a foreign project referred to clause ..... referred to sub-section was absolute in its terms and it makes section 80hhb the first provision to be considered for allowance of deduction under this sub-chapter and if it is found that the whole consideration or the income payable to the assessed for the execution of the foreign projects is covered under this .....
Tag this Judgment!Court : Orissa
Decided on : Apr-17-1990
Reported in : [1991]188ITR306(Orissa)
..... chapter xxa of the income-tax act and that is why the legislature brought in the expression 'any proceeding taken or order made' ..... , in fact, there was a transfer or not on which collateral fact the competent authority would assume jurisdiction under chapter xx-a.10. there is no doubt that section 293, as it stood prior to its amendment by the finance act of 1988, did not bar the jurisdiction of the civil court expressly in respect of an order passed under ..... taken away. since section 293 of the income-tax act, as it stood prior to its amendment by the finance act of 1988, did not specifically bar the jurisdiction of the civil court to examine the validity of an order in the acquisition proceedings under chapter xxa of the income-tax act, the civil court will have the jurisdiction to decide .....
Tag this Judgment!Court : Delhi
Decided on : Dec-14-1990
Reported in : (1991)92CTR(Del)163
..... the pre-emptive right to acquire any immovable property undergoing a transfer for consideration for this, the finance act has inserted a new chapter xx-c in the income-tax act. the registering officer under the registration act has been barred form registering any document purporting to transfer any immovable property exceeding the value prescribed ..... very short but interesting question of law has arisen. the question posed is whether the jurisdiction of the appropriate authority under chapter xx-c of the income-tax act (hereinafter called 'the act') is only limited to either pass an order within the specified period for purchase of property by the central government ..... authority is a creature of the statute and function within the four corners of chapter xx-c of the income-tax act. under this chapter, the appropriate authority has been constituted by the central government under section 269ub of the act. section 269uc places restrictions on the transfer of any immovable property of the value .....
Tag this Judgment!Court : Chennai
Decided on : Mar-06-1990
Reported in : [1992]196ITR82(Mad)
..... settlement becomes void.' 16. there was a second proviso to section 245d(1) till april 1, 1979, which was omitted with effect from that date by the finance act, 1979. the second proviso read as hereunder : 'provided further that an application shall not be proceeded with under this sub-section if the commissioner objects to the ..... passed its final order of settlement under section 245d(4), was not maintainable. while allowing the petition, the learned judge had considered all the relevant sections in chapter xixa and their effect. it was the view of the learned judge that when the settlement commission, after dealing with the objections of the commissioner raised under ..... page 472) : 'only if he can validly move the commission under section 245m, can his application be processed under sections 245c, 245d and other sections of the chapter.' 19. the further observations of the supreme court need extraction (at page 472) : 'any assessee may make an application to have his case settled, but it .....
Tag this Judgment!Court : Chennai
Decided on : Mar-22-1990
Reported in : (1990)84CTR(Mad)241; [1991]189ITR270(Mad); (1991)IMLJ233
..... property valued at more than two lakhs rupees, no registering officer appointed under that the act shall register any such document unless. . .' 18. chapter xx-c consisting of sections 269ua to 269uo of the income-tax act, 1961, has been introduced by the finance act, 1986 with effect from october 1, 1986. section 269ua(b) defined 'apparent consideration' ..... and may 29, 1989, are ex-facie arbitrary, illegal and without jurisdiction. it is also stated that section 230a(1) of the income-tax act, 1961 (as amended by the finance act, 1988), provides that a tax clearance certificate is necessary, if the valuation of the property transferred exceeds rs. two lakhs, that the said value of ..... in the affidavit. it is also stated in the affidavit that the circular dated may 29, 1989, is contrary to the scheme of the income-tax act, 1961 (chapter xxc) and purports to enlarge and confer powers on the appropriate authority, income-tax department, madras, to go into the question of grant of no-objection .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-19-1990
Reported in : (1991)91CTR(Bom)163; [1992]194ITR167(Bom)
..... 1981]130itr534(bom) do not conclude the question before us.32. it was lastly submitted by the assessee that by the finance act 1981, an explanation has been added to rule 1 of the first schedule to the companies (profits) surtax act. it is as follows :'explanation. - notwithstanding anything contained in any clause of this rule, the amount of any income ..... income under that clause shall be only the amount of such income or profits and gains as computed in accordance with the provisions of the income-tax act (except chapter vi-a thereof), and in a case where any deduction is required to be allowed in respect of any such income or profits and gains under the ..... a domestic company. gross total income is defined in section 80b(5) to mean the 'total income computed in accordance with the provisions of the act before making any deduction under this chapter (chapter vi-a) or under section 280-o. 'income by way of dividends from a domestic company included in the gross total income of the assessee .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-04-1990
Reported in : (1990)89CTR(Guj)266; [1991]189ITR18(Guj)
..... liability and the entire income of a discretionary trust was made liable to tax at the maximum marginal rate of income tax (including surcharges) applicable by the finance act of the relevant year to the highest slab of income in the case of an association of persons. under the provisions as they existed prior to the amendment ..... view to put an effective curb on the proliferation of such trusts and to reduce the scope of tax avoidance through such means, the finance act, 1970, replaced section 164 of the said act by a new section under which a representative assessee who received income for the benefit of more than one person whose shares in such ..... of these sections were simplified and recast on the lines of the correspondent provisions in the south african income-tax act. under the provisions of section 16a of the said act, before the amendment made by the finance act, 1970, income of a trust in which the shares of the beneficiaries were indeterminate or unknown was changeable to tax .....
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