Judgment Search Results Home > Cases Phrase: income tax act 1961 chapter viii rebates and reliefs Page 33 of about 329 results (2.382 seconds)

Rajeev Suri Vs. Union Of India

Court : Supreme Court of India

..... it is an order of affirmation. similar observations have been made in chairman, disciplinary authority, rani lakshmi bai kshetriya gramin bank v. jagdish chand varshney.67 commissioner of income tax v. walchand and co. pvt. ltd.,68 observes that certain quasi-judicial tribunals must approach and decide the case in a judicial spirit and for that purpose it ..... ) scc2953 transfer case (c) no.229 of 2020 page 56 of 179 notice of not less than three months before amending the second schedule of the sales tax act was held to be mandatory and not directory as the intention of the law makers was expressed in the law itself the word must instead of shall had been ..... for the courts to interfere. in sooraram pratap reddy365, the court noted the dynamic nature of public purpose thus: 108. it was also observed: (motibhai case air, 1961 guj 93 air p. 104, para43) 43. public purpose is not a constant. the scope of an expression which conjugates general interest of the public must necessarily depend .....

M/S Hindustan Petroleum Corporation Ltd Vs. Union of India

Court : Karnataka

..... the suit in the first instance. the aforesaid decisions are not applicable to these cases in view of the second proviso in section 35f of the act. in allied motors (p) ltd. v. commissioner of income tax, delhi (supra), it has been held that a proviso, is inserted to remedy unintended consequences and to make the provision workable. a proviso has to be ..... and rule 27-a of bengal sales tax rules. (d) in dattatraya govind mahajan and others v. the state of maharashtra and another [air1977sc915, a constitution bench of the apex court, while considering the amendment made to maharashtra agricultural lands (ceiling on -:100. :- holdings) act, 1961, in the context of article 31b of the constitution and the second proviso thereto, reiterated what was .....

Nuziveedu Seeds Ltd. And Ors. Vs.monsanto Technology Llc and Ors.

Court : Delhi

..... the question involved was the true interpretation of section 123 (7) of the representation of peoples act, 1951 which read as follows: section.123. corrupt practices.-. the following shall be deemed to be 8commissioner of income tax andhra pradesh v m/s taj mahal hotel secunderabad (1971) 3 scc550 state of bombay v ..... into force of the wto agreement. 85. the international convention for the protection of new varieties of plants (upov1991 was preceded by conventions of 1961 and 1978, which had created international frameworks for signatory nations to afford intellectual property rights to innovations in plant varieties. india is not a signatory ..... with pesticidal properties. preparations of natural isolates of b. thuringiensis were first used as a commercial insecticide long ago and b. thuringiensis subspecies was registered in 1961.65. since its discovery, cry2ab has been given various names. collectively, cry2ab refers to two separate, virtually identical genes, cry2ab1 and cry2ab2 . the .....

Mrigan Maity and Others Vs. Daridra Bandhab Bhandar and

Court : Kolkata

..... to "justify the impugned notification by reference to any provision of law." the court noticed the limited ambit of section 23 of the west bengal societies registration act, 1961 which provides that in certain circumstances the state may appoint a person to investigate into the affairs of a society and report to the state, whereupon the ..... high court, calcutta, to pass necessary and specific order and/or orders on the following points: -1. necessary orders allowing for complete control over the management and income made from hospital source. in any event, the nomenclature and/or objective of the hospital, any unit of the hospital be changed and/or altered.2. necessary ..... . the learned counsel appearing on behalf of the respondent mr. amar nath ganguly is appointed as a special officer. the learned special officer shall out of the income of the hospitals would be paid a remuneration i.e. 3000 gms. per month. the special officer should complete the election within a period of three months .....

Madhu Limaye Vs. the State of Maharashtra

Court : Supreme Court of India

Reported in : AIR1978SC47; 1978CriLJ165; 1978MhLJ1(SC); (1977)4SCC551; [1978]1SCR749; 1977(9)LC733(SC)

..... of the quashing of a criminal proceeding initiated illegally, vexatiously or as being without jurisdiction. take for example a case where a prosecution is launched under the prevention of corruption act without a sanction, then the trial of the accused will be without jurisdiction and even after his acquittal a second trial after proper sanction will not be barred on the ..... high court (at that time there was no bar like section 397(2) was not a 'final order' within the meaning of section 205(1) of the government of india act, 1935. it is to be noticed that the test laid down therein was that if the objection of the accused succeeded, the proceeding could have ended but not vice versa .....

Needle Industries (India) Ltd. and ors. Vs. Needle Industries Newey (I ...

Court : Supreme Court of India

Reported in : AIR1981SC1298; (1982)1CompLJ1(SC); 1981(2)SCALE959; (1981)3SCC333; [1981]3SCR698

..... the consideration in foreign exchange'. the said letter discloses that over and above proposing to make a large profit in contravention of the foreign exchange regulations and the tax laws of india by receiving money outside india, devagnanam proposed to take away from ketty its 'select key personnel and technicians' to malacca and to manufacture competitively, ..... allotted to the indian shareholders, including members of the manoharan group. out of these, the devagnanam group was allotted 11, 734 shares. a dividend of 30%, subject to tax, amounting to rs. 9,60,000/- was recommended by the board, and it was resolved that the annual general meeting of the company be held on 4th june, ..... on the issues arising in these appeals is the one contained in section 43a of the indian companies act, 1956, which was introduced in 1961 by act 65 of 1960. niil was incorporated as a private company in 1949 under the indian companies act, 1913. it was a private company as defined in section 3(1)(iii) of that .....

Ahmedabad Mill Owners' Association Etc. Vs. the Textile Labour Associa ...

Court : Supreme Court of India

Reported in : AIR1966SC497; [1966]1SCR382

..... has urged before us that the view taken by the industrial court is not justified by the terms of s. 73 read along with s. 42 of the act.23. the act was passed by the bombay legislature in 1947. it purports to regulate the relations of employers and employees, to make provision for settlement of industrial disputes, and ..... as measured by the ratio of gross profits to total capital employed. according to the bulletin, the decline in the return on shareholders' equity (ratio of profits after tax to net worth) was substantial in the case of cotton textiles along with other named industries. table 4 in the bulletin gives a comparative statement of the profitability ratios, ..... entirely unjustified. annexure ii filed by the respondent along with its statement shows the percentage of wages to total income in ahmedabad cotton textile industry from 1939 to 1962. this percentage was 26 in 1939 and is 24 both in 1961 and 1962; for the intervening period, it has risen to 28 in 1949 and fallen to 20 in .....

The Textile Labour Association, Ahmedabad Vs. the Ahmedabad Mill Owner ...

Court : Gujarat

Reported in : (1974)ILLJ1Guj

..... and moral obligations towards their families. 2. reliance was also placed on the provisions of the shops and establishments act and other acts and the award of the industrial court, maharashtra in the year 1963 in reference (ic) no. 130 of 1961 (reported in 1964 icr p. 124) as subsequently modified granting 5 days' casual leave and a few ..... homes where earning members have established parity with seniors in the family and seek and reciprocate social calls from colleagues in the place of work. at one time, income levels divided the working class and the middle class; status consciousness was dominant. the sharp line that used to divide the worker from a clerk is now visible ..... the years 1966-71, i.e., the percentage gross profits to sales and percentages of gross profits to capital employed, statement showing retained profits as percentage profit before tax for the year 1966-71. it has also produced a few exhibits in respect of the year 1956-65 to show that the condition of the industry has .....

State of Rajasthan and ors. Vs. Union of India and ors.

Court : Supreme Court of India

Reported in : AIR1977SC1361; (1977)3SCC592; [1978]1SCR1

..... be charged on and paid out of, the consolidated fund of india, and(b) the sums so paid to any ruler shall be exempt from all taxes on income.221. a perusal of this provision would clearly indicate that the founding fathers of the constitution sought to guarantee certain legal rights conferred on the rulers by ..... could have held such an action to be mala fide and struck it down. in dr. akshaibar lal and ors. v. vice chancellor, banaras hindu university : [1961]3scr386 this court explained as to what was the true nature and character of a mala fide action and quoted the following observations of warrington, l.j., where it ..... analogous principles seem to govern the exercise of extraordinary powers conferred by article 356(1) on the highest executive authorities of the indian union who are expected to act with the utmost sense of responsibility. such a consideration, combined with the existence of parliamentary control on the exercise of such powers by ministers responsible directly to .....