Judgment Search Results Home > Cases Phrase: foreign recruiting act 1874 Court: gujarat Page 7 of about 633 results (0.069 seconds)

Ambalal Ranchhodji Thakor Vs. State of Gujarat

Court : Gujarat

Reported in : (1997)1GLR795

..... section similar to the conditions of clause (b) of sub-section (8), there are provisions in various other enactments-such as section 35(1) of foreign exchange regulation act and section 104(1) of the customs act to the effect that any authorised or empowered officer under the respective acts, if, has got reason to believe that any person in india or within the indian customs waters has been guilty of an offence ..... terms and conditions of such licence, permit or authorisation:provided that, and subject to the other provisions of this act and the rules made thereunder, the prohibition against the cultivation of the cannabis plant for the production of ganja or the production, possession, use, consumption, purchase, sale, ..... export from india or tranship any narcotic drug or psychotropic substance, except for medical or scientific purposes and in the manner and to the extent provided by the provisions of this act or the rules or orders made thereunder and in a case where any such provision, imposes any requirement by way of licence, permit or authorisation also in accordance with the ..... : (1) a statute may throw the burden of proof of all or some of the ingredients of an offence on the accused (see sections 4 and 5 of the prevention of corruption act), (2) the special burden may not touch the ingredients of the offence, but only the protection given on the assumption of the proof of the said ingredients (see sections 77, 78, 79, .....

Meteor Satellite Ltd. Vs. Income-tax Officer, Companies Circle-ix, Ahm ...

Court : Gujarat

Reported in : [1980]121ITR311(Guj)

..... . in our opinion, the novation or the tripartite agreement was entered into before april 1, 1976, and was binding between the foreign collaborator and the petitioner; that agreement was made before 1st april, 1976, as the letter of may 17, 1975, from the ministry of industry and civil supplies (department of heavy industries), ..... . (2) where the person responsible for paying any such sum chargeable under the act to a non-resident considers that the whole of such sum would not be income chargeable in the case of the recipient, he may make an application to the ito to determine, by general or special order, the appropriate proportion of such sum ..... . 200, any person deducting any sum in accordance with the provisions of the act has to pay within the prescribed time the sum so deducted to the credit of the central government or as the board may direct, and ..... 9(1) which was inserted by the finance act, 1976, with effect from june 1, 1976, income by way of fees for technical services payable by the government or a person who is a resident, except where the fees are payable in respect of services utilised in a business or profession carried on ..... 9(1) was inserted by the finance act, 1976, and the new clause (vi) was thus inserted with effect from june 1, ..... for any construction, assembly, mining or like project undertaken by the recipient or consideration which would be income of the recipient chargeable under the head 'salaries'. thus, it seems that after the insertion by the finance act (no .....

State of Gujarat Vs. Central Bank of India and ors.

Court : Gujarat

Reported in : AIR1987Guj113; (1987)1GLR437

..... while deciding the matter, the supreme court held that under section 128 of the indian contract act, save as provided in the contract, the liability of the surety is co-extensive with that of the ..... mill company was declared as a ' relief undertaking' under the provisions of the bombay relief undertaking (special provisions) act, 1958, for a short period which was extended from time to time up to october, 1974. ..... again, after referring to the modern trend in foreign countries, the supreme court has in terms observed: 'that the company should be guided by considerations of national economy and progress. ..... even so, we fail to understand that after the enactment of the banking companies act and after its implementation with full vigor and even after the introduction of the word 'socialist'in the preamble to the constitution in the year 1976, the management of the bank refuses to take ..... supreme court has referred to case of bank of bihar [1969] 39 comp cas 133 (sc) and has observed that in view of the provisions of section 128 of the contract act, the liability of the surety is co-extensive with that of the principal debtor. ..... as per the provisions of sub-section (3) of section 3 of the banking companies act, the entire capital of each corresponding new bank stood vested in and allotted to the ..... private corporate sector, the old notion of the company as a separate entity owned by shareholders and having a free choice to act as it liked has undergone a national textile workers' union v. p. r. .....

New India Assurance Co. Ltd. Vs. Muna Maya Basant W/O Sher Bahadur Bas ...

Court : Gujarat

Reported in : II(2001)ACC589; 2001ACJ940; AIR2001Guj304; (2001)1GLR915

..... of motor accident, and in case of his death his heirs and representatives if claim the compensation under section 163-a of the act, whatever is awardable under the table under the workmen'scompensation act, 1923, should be awarded ignoring structured-formula because in that case the table provided in workmen's compensation act; 1923 will continue to govern the field and the structured-formula does not replace the table.18. ..... one's own stand except permissible as aforesaid, the party liable has to pay as per pre-determined formula under section 163-a of the act so as to assuage the miseries and woes or distress of the victims of the motor accident, the contention raised in this regard therefore ..... the learned advocate representing the appellant, contends that in this case no petition under section 166 of the motor vehicles act is filed, with the result the insurance company did not get the chance to challenge the claim or put forth ..... cases depicting hazards of vehicular accidents increasing alarmingly day by day and looking to the tragedy, plight, miseries and woes as well as helplessness of the victims, it found that the act was lacking of necessary provision to help the victims, compelling the state to discharge its social obligation. ..... this court on 14th october, 1985, section 163-a introducing the concept of no-fault liability was absent, and the principle to claim compensation on no-fault liability was foreign to the then act in force. ..... is foreign to the motor vehicles act, 1988 .....

indravijaysinhji Monubha Rana Vs. State of Gujarat and ors.

Court : Gujarat

Reported in : 1978CriLJ1199

..... (2) of section 12a provides as under:(2) when making an order of detention under this act against any person after the commencement of the conservation of foreign exchange and prevention of smuggling activities (amendment) act 1975, the central government or the state government or, as the case may be, the officer making the order of detention shall consider whether the detention of such person under this act is necessary for dealing effectively with the emergency in respect of which the proclamations ..... the decision of the bombay high court construing word 'declaration', as to mean communication to the person concerned to whom the declaration is to be made, is in the context of section 75 (1) of the indian railways act where the consignee was under obligation to declare the nature and the value of the goods for purposes of claiming special rates of tariff. ..... (1) notwithstanding anything contained in this act, any person (including a foreigner) in respect of whom an order of detention is made under this act at any time before the 31st day of december, 1975 may be detained without obtaining, in accordance with the provisions of sub-clause (a) of clause (4) of article 22 of the constitution, the opinion of an advisory board for a period longer than ..... 2 herein under section 8 of the conservation of foreign exchange and prevention ot smuggling activities act, 1974 (hereinafter known as 'cofeposa') with a view to preventing him from engaging in keeping smuggled goods. .....

Dy. Commissioner of Income Tax (Asstt.) Vs. the Garden Silk Mills Ltd.

Court : Gujarat

Reported in : [2010]320ITR720(Guj)

..... principles enunciated by this high court and the apex court in relation to the said provisions and held that the amount received in cash cannot be termed to be a benefit or perquisite within the meaning of section 28(iv) of the act, considering that, the said provision further stipulates by use of the phrase 'whether convertible into money or not' to indicate that it is only a benefit or a requisite which is received otherwise than in cash for being amenable ..... the apex court, the principle that is to be applied for determining the character of a receipt, whether results in any profit or loss on account of appreciation or depreciation in the value of foreign currency held by the assessee, upon conversion into another currency, would depend on whether the transaction is relatable to a trading transaction or is in relation to a capital asset or in relation to ..... thereafter, it was contended that, in the alternative, provisions of section 2(47) of the act would take within its sweep the relinquishment of right to acquire foreign exchange under the contract and thus upon cancellation because of deemed transfer, the amount was ..... the above discussion, the proceeding under section 263 of the act is disposed of with a direction to the assessing officer to examine and bring to tax the profit derived on cancellation of foreign exchange forward contract either as revenue profit or as capital ..... act, the assessee was merely freezing its capital liability which arose on debts/borrowings in foreign .....

State of Gujarat Vs. Tandel Abu Osman and ors.

Court : Gujarat

Reported in : (1997)2GLR1617

..... settled principle of law that offences under the foreigners act, 1946 are cognizable and non-bailable. ..... section 14 of the foreigners act, 1946 for an offence punishable inter alia for contravention of section 3 thereof is imprisonment for five years and that of section 3 of the passport act is six months. ..... of police who in turn directed the police inspector of 'b' division at porbandar to lodge a complaint against the respondents herein charging them with the offences punishable under section 14 read with section 3 of the foreigners act, 1946 and under section 3 of the passport act, 1967. ..... and order, the learned trial magistrate acquitted the respondents herein of the offences punishable under section 14 read with section 3 of the foreigners act, 1946 and section 3 of the passport act, 1967.2. ..... necessary for the prosecution to have established that the respondents herein had entered the territorial waters of india without any valid passport or valid permit in order to fasten criminal liability, under the foreigners act and under the passport act. ..... position on record that the respondents herein were travelling in a foreign ship. ..... the foreign ship ..... patrolling, the coast guards of the customs department spotted one foreign ship. ..... territorial waters of india is shown to be at a distance of 12 nautical miles from the nearest point of the appropriate baseline as provided in section 3(2) of the territorial waters, continental shelf, exclusive economic zone & other maritime zones act, 1976. .....

Commissioner of Income-tax Vs. Deversons Industries Ltd.

Court : Gujarat

..... reported in [1996] 218 itr 384, the court held that rule 115 does not lay down that all foreign currencies received by the assessee will be converted into indian rupees only on the last date of the accounting period ..... has answered the question in favour of the assessee and held that that the foreign exchange gain arising out of the fluctuation in the rate of foreign exchange cannot be divested from the export business of the assessee and once export is made, due to variety of reasons, the remission of the export sale consideration may not be made immediately and that all foreign currencies received by the assessee need not be converted into indian rupees on the ..... even independently, we are of the view that the foreign exchange gain arising out of the fluctuation in the rate of foreign exchange cannot be divested from the export business of the assessee ..... rule 115 of the income-tax rules, 1962 thus has application for a specific purpose and has no bearing while judging whether foreign exchange rate fluctuation gain can form part of the deduction under section 80hhc of the act. ..... the receipt by way of foreign exchange fluctuation not being similar to any of these receipts mentioned above, application of clause (baa) must be ..... be the accounting standards require that the same may be recorded in separate foreign exchange fluctuation account. ..... so far as question regarding foreign exchange difference is concerned, the same is squarely governed by the decision of this court in the case of cit .....

Commissioner of Income-tax, Gujrat Vs. Cotton Fabrics Ltd.

Court : Gujarat

Reported in : [1976]104ITR233(Guj)

..... it will serve no useful purpose if we are again to set out in the course of this judgment the different provisions of the english companies act and how they differ from the provisions of the indian law; the learned judges of the calcutta high court have also pointed out that under the ..... the interpretation of the question before us as made by the calcutta high court and no useful purpose will be served by our referring to all the provisions of the english income tax act and the different decisions which are exhaustively dealt with in the calcutta high court judgment. ..... the section with which the calcutta high court was concerned was section 49d of the act of 1922, and the calcutta high court held that the relief from double taxation granted under section 49d can be claimed only if the following basic requirements are satisfied ..... that country; and (3) the relief can be given by deduction from the indian income-tax payable by him of a sum calculated on such doubly taxed income at the rate of tax of the foreign country, provided that tax is lower than the indian rate of tax. ..... foreign countries and it provided : 'the central government may enter into an agreement - (a) with the government of any country outside india for the granting of relief in respect of income on which have been paid both income-tax (including super-tax) under this act and income-tax in that country; or (b) with the government of any country outside india for the avoidance of double taxation of income under this act .....

Jayantilal L. Shah and anr. Etc Vs. Asha T. Shah and anr.

Court : Gujarat

Reported in : AIR1989Guj152; I(1990)DMC250; (1989)1GLR257

..... nanavati was that if a foreigner wants to adopt an indian child he cannot be both appointed as guardian and adoptive parent. ..... (vii) the foreign guardian is not contemplated by the statute. ..... existence with their adoptive parents for a long time also argued that in the balashram these children are being properly taken care of and hence it is not necessary that they should be given in adoption to the foreign couples. ..... 6 of the hindu adoptions & maintenance act, all the other contentions were raised before the learned trial judge and they have been convincingly and conclusively dealt with by the learned trial judge.6. ..... 6 of the hindu adoptions & maintenance act, 1956 lays down the requisites of a valid adoption and if the proposed adoptions by the norwegian couples cannot be covered under the provisions of s. ..... 9(4) of the hindu adoptions & maintenance act. .....