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Judgment Search Results Home > Cases Phrase: foreign recruiting act 1874 Court: gujarat Page 1 of about 633 results (0.073 seconds)

Sep 01 2006 (HC)

Asian Food Industries Vs. Union of India (Uoi) and ors.

Court : Gujarat

Reported in : 2008(223)ELT565(Guj); (2007)2GLR1744

..... of settled principles of law, discriminative, violative of article 14 of the constitution of india, contrary to principles of natural justice, and also contrary to the provisions of general clauses act, 1897, as the said notification cannot be made operative with retrospective effect when principal act does not provide the same, in view of the judgment of hon'ble supreme court as well as for the reasons stated in the memo of this petition;(b) your lordships be ..... . admittedly, the term 'disadvantage' has not been defined either under the foreign trade act, or under the foreign trade policy, or under the handbook of procedures, and therefore, ordinary meaning shall have to ..... . therefore, if exports are not permitted the petitioner-exporter does not get any advantages statutorily laid down by the foreign trade policy, and therefore, also the provisions can be said to have been modified to the disadvantage of the exporter, but the petitioner having already handed over consignments to the ..... . the impugned notification dated 4-7-2006, has been quashed as being ultra vires the foreign trade act by the high court of delhi, and therefore, on this count alone, notification dated 27-6-2006 cannot be made ..... impugned notification dated 4-7-2006 has been held to be ultra vires section 5 of the foreign trade act, and therefore, also the petitioner was required to be granted reliefs as prayed for ..... section 5 of the foreign trade (development and regulation) act, 1992 (foreign trade act), respondent no .....

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Mar 05 2004 (HC)

Trusuns Chemical Industry Ltd. Vs. Tata International Ltd.

Court : Gujarat

Reported in : AIR2004Guj274; (2004)2GLR1352

..... therefore, the substantive civil suit filed by the petitioner cannot be equated with the proceedings under section 34 of the act, and therefore, even assuming that section 34 is applicable, in relation to the foreign awards, then also, it cannot be said that the application before the city civil court, ahmedabad is not maintainable till the civil suit of the petitioner is decided by the gandhidham ..... only difference as found is that while under the foreign awards act a decree follows, under the new act the foreign award is already stamped as the decree. ..... remedy available to the petitioner is to invoke provisions of section 48 of the act and the petitioner can always lodge objections as provided by the said provisions and after considering such objections, the court has to reach the satisfaction whether such foreign award is enforceable, and ultimately, if any such order is passed under section 48 of the act, such order is deemed to be the decree of the court. ..... that his special civil suit is in the nature of an application under section 34 of the act, and till the suit is decided, the court has no power to enforce this foreign award, is required to be negatived and accordingly, the same is rejected.12. ..... to the enforcement of the act, the law of arbitration in this country was substantially contained in three enactments, namely, (1) the arbitration act, 1940, (2) the arbitration (protocol and convention) act, 1937, and (3) the foreign awards (recognition and enforcement) act, 1961. .....

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Jun 19 1975 (HC)

Vasantlal Dhansurhlal Jariwala Vs. G.N. Dike, Secretary to Govt. of Gu ...

Court : Gujarat

Reported in : (1976)17GLR122

..... 11 of 1974 in connection with this kind of economic offences an order of detention could be passed if the detaining authority was satisfied with regard to only person that with a view to preventing him from (a) acting in any manner prejudicial to the conservation of foreign exchange or (b) with a view to preventing him from smug gling goods, or (c) with a view to preventing him from abetting other persons to smuggle goods, or (d) with a view to prevent him from dealing in smuggled goods, it was necessary so to do, the ..... detaining authority could have made an order directing that such person be detained, under the cofeposa act, if the detaining authority is satisfied that with a view to preventing any person from (a) acting in any manner prejudicial to the conservation or augmentation of foreign exchange, or (b) with a view to preventing him from smuggling goods, or (c) with a view to preventing him from abetting the smuggling of goods, or (d) with a view to preventing him ..... (2) when one or more of the several grounds given for preventive detention under section 3 of the conservation of foreign exchange and prevention of smuggling activities act, are found to be irrelevant, or non-existent, or bad whether the whole of the order of detention is vitiated or whether in such cases the court should, by applying the tests of reasonable man exclude the irrelevant or non-existent ground or .....

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Dec 19 2002 (HC)

Nirma Ltd. Vs. Lurgi Energie Und Entsorgung Gmbh and ors.

Court : Gujarat

Reported in : AIR2003Guj145; 2003(2)ARBLR241(Gujarat); (2003)1GLR438

..... ' 8.2 in the context of the provisions of the old arbitration act, 1940 and the foreign awards (recognition and enforcement) act, 1961, it is observed that an award is 'foreign' not merely because it is made in the territory of a foreign state, but because it is made in such a territory on an arbitration agreement not governed by the ..... seat at london in the united kingdom, which state is a party to the new york convention, is a 'foreign award' and cannot be challenged in an indian court by way of a petition under section 34 of the act; that the challenge was validly waived in view of the i.c.c. ..... 2002 (4) scc 105, is rendered under the provisions of the new arbitration and conciliation act, 1996 which has, while repealing, substituted the arbitration (protocol and convention) act, 1937, arbitration act, 1940 and foreign awards (recognition and enforcement) act, 1961. ..... 7.1 the arbitration and conciliation act, 1996 is, by its preface, an act to consolidate and amend the law relating to domestic arbitration, international commercial arbitration and enforcement of foreign arbitral awards as also to define the law relating to conciliation and for matters connected ..... .....as already stated above, central act 26 of 1996 has aimed atconsolidating the law of arbitration, both domestic and foreign and to cut short the procedural aspects for providing speedy and efficacious remedy and not providing of appeal against ruling of the arbitrator upholding his competence to deal with the matter is .....

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Apr 07 2015 (HC)

E-Infochips Ltd. Vs. Deputy Commissioner of Income-tax, Circle-4

Court : Gujarat

..... it cannot be said that the assessee did not disclose fully and truly all material facts necessary for the assessment with respect to software license fees paid to foreign companies and therefore, the income chargeable to tax has been escaped due to the failure on the part of the assessee to disclose fully and truly all material facts. ..... reopened on the ground that the "software license fees" paid to the foreign companies was in nature of "royalty" and thus, "capital expenditure" and therefore, it attracts section 195 of the income tax act and therefore, tds was required to be deducted. ..... above, though the nature of foreign remittance clearly attracts the provisions of section 195 of the act, nor the deduction of tax seems to have been made before payment credit of rs.85,96,923/- to foreign companies, on account of 'software ..... officer in the assessment proceedings under section 143(3) did not gave any opinion regarding non-deduction of tds under section 195 of the income tax act on foreign remittance on "software license fees". ..... it is submitted that nature of foreign remittance attracts the provisions of section 95 read with section 40(a)(i) of the act and therefore, the income had escaped the assessment on account of the ..... of the revenue has further submitted that in the present case deduction of tds under section 195 of the income tax act on foreign remittance on "software license fees" was not scrutinized during the assessment proceedings under section 143(3) of the income tax act. .....

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Feb 05 1974 (HC)

Commissioner of Income-tax, Gujarat-ii Vs. Elecon Engineering Co. Ltd.

Court : Gujarat

Reported in : [1974]96ITR672(Guj)

..... as to what final order was required to be passed in the appeals before it and observed that since only part and not the whole of the amount of consideration paid by the assessee to the two foreign collaborators was attributable to the acquisition of drawings and patterns and since there was no evidence on record on the basis of which the portion of the amount expended by the assessee on the acquisition of the said ..... was founded on two grounds : first, that drawings and patterns were 'books' and since 'books' were 'plant' according to the inclusive definition of the latter word as contained in section 43(3) of the act, those two articles were 'plant' and, secondly, that even otherwise since drawings and patterns formed 'the basis of the business of manufacturing the machinery in question', they were comprehended within the ordinary meaning of ..... in the first place, drawings and patterns were merely the material record of the technical know-how which was the real asset acquired by the assessee from foreign collaborators for use in its manufacturing business and that they should not be equated with the know-how itself and since know-how was an intangible asset which lacked the ..... determination in this reference is rather unusual, namely, whether drawings and patterns received by an assessee from a foreign company under a collaboration agreement can be said to be 'plant' on which depreciation is allowable under section 32 of the income-tax act, 1961 (hereinafter referred to as 'the act'). .....

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Oct 28 1988 (HC)

Bombay Silk Mills Ltd. and anr. Vs. Dayashanker, Assistant Collector a ...

Court : Gujarat

Reported in : (1989)1GLR678

..... a large-scale business, the owner, whether natural person or a limited company, could not personally supervise the activities of all his servants which might lead to the commission of an offence under the 1968 act; it would therefore be consistent with the taking of reasonable precautions and the exercise of due diligence to institute an effective system to avoid the commission of offences under which superior servants were instructed to supervise inferiors ..... servants whose acts might otherwise lead to the commission of an offence; this was not the delegation of the duty to exercise due diligence but the performance of that duty; when the owner was a limited company a ..... the company had exercised all due diligence was a question of fact but, if it had done so, there was no rule that it was nevertheless liable for the act or default of one of its subordinate managers who was not identifiable with the company if that act or default consisted of a failure on the manager's part properly to exercise supervisory functions over other servants of the company; the manager's failure would, on the contrary ..... complaint was filed for violation of the foreign exchange regulations and original accused no. ..... particular transaction of purchase of foreign exchange by accused nos. .....

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Dec 13 1993 (HC)

Commissioner of Income-tax Vs. Shahibag Entrepreneurs Pvt. Ltd.

Court : Gujarat

Reported in : [1995]215ITR810(Guj)

..... to the court in the affirmative and against the assessee, this court has held as under (at page 439) : 'we are sure that tax collectors do not want to discourage business executives and managing directors from undertaking foreign tours for business purposes nor to deprive them of the company of their wives in such tours, but for that we do not think that, in law, it would be permissible for the income-tax officer to allow the ..... the claim for deduction regarding expenditure incurred by the assessee-company on the foreign tour of the wife of the managing director was negatived by the income-tax officer, but allowed by the appellate assistant commissioner ..... was necessary in order to facilitate negotiations at the top level with foreign corporations more particularly when the assessee has failed to place all the facts and circumstances before the revenue ..... kamalini sarabhai was necessary in order to facilitate negotiations at top levels with foreign corporations and the fact that the reserve bank authorities on reconsideration had sanctioned the requisite foreign exchange indicated that the tour was undertaken by her wholly and exclusively for business purposes and, therefore, the said claim was allowable in view of the provisions of section 37(1) of the act. 15. ..... 1 referred to us, it is to be noted that the assessee has advanced a claim for deduction of expenditure incurred by it on the wife of shri gautam sarabhai accompanying him on a foreign tour, under section 37(1) of the act. .....

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Dec 11 2002 (HC)

K.D. Vohra Vs. Kamleshbhai Gobarbhai Patel

Court : Gujarat

Reported in : (2003)2GLR1343

..... operate and implement the revised select list by the high court, the supreme court in paragraph 5 of its judgment held that the high court could not have given direction to appoint direct recruits from the waiting list prepared in 1980 in the vacancy which according to the high court should have been available as that would amount to interfering with discretion of government which as a matter ..... 2000 (2) scc 552, was cited to point out that, where it was contended on behalf of the appellants that some of them had put in more than 17 years of service, when a few of direct recruits were either schooling and/or not born in the cadre, and that if the appellants were pushed down, it would cause great hardship to them, the supreme court, in paragraph 26 of the judgment, negatived that ..... established, because, it is evident that the public officer involved acted with actual knowledge of lack of power to continue ad hoc appointees beyond one year in face of the specific provisions of the constitution, the recruitment rules and the general rules and in arbitrarily continuing the ad hoc appointees and not following the recruitment rules and procedure prescribed for recruitment to the post.23.4 the third element of this tort of injury ..... repeatedly taken year after year, it would be a permissible inference that the action was taken in relaxation of the rule for which the power exists in rule 29(a) of the indian foreign service branch 'b' (recruitment, cadre, seniority & promotion) rules, 1964. .....

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Aug 04 1995 (HC)

Jeevan G. Tandel Vs. Union of India (Uoi) and ors.

Court : Gujarat

Reported in : (1996)3GLR713

..... the order of detention dated april 5, 1993, which is passed by the additional chief secretary to government of gujarat, home department, in exercise of powers conferred on him by sub-section (1) of section 3 of the conservation of foreign exchange and prevention of smuggling activities act, 1974 ('the act' for short) against the petitioner with a view to preventing him from smuggling the goods, is subject-matter of challenge in the present petition which is filed under article 226 of the constitution.2. ..... the supreme court has highlighted the principle that in the cases of mere delay in making of an order of detention under a law like the conservation of foreign exchange and prevention of smuggling activities act, 1974 enacted for the purpose of dealing effectively with persons engaged in smuggling and foreign exchange racketeering, who owing to their resources and influence, have been posing a serious threat to the economy and thereby to the security of the nation, the courts should ..... shah (supra) in the cases of more delay in making order of detention under a law like the conservation of foreign exchange and prevention of smuggling activities act, 1974 enacted for the purpose of dealing effectively with the persons engaged in smuggling or foreign exchange racketeering, who owing to their large resources and influence, have been posing a serious threat to the economy and thereby to the security of the nation, the courts should not merely on account of delay in making .....

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