Court : Karnataka
..... sources for constituting the fund out of which payment on account of social security system is made, one of the constituents of the fund is tax which is deducted from income for the purpose. we feel that the high court has rightly disallowed any deduction on account of receipts under the insurance policy and other receipts ..... by the assured with the insurer. when the goods were damaged in an accident, the assured, as the consignor consumer, could certainly maintain a complaint under the act, seeking compensation for the loss, alleging negligence and deficiency in service. the fact that in pursuance of a contract of insurance, the assured had received from the ..... while awarding just and reasonable compensation. 5.1 it is vehemently contended by learned counsel for respondent-insurance company that the very object of the motor vehicles act is for awarding just and reasonable compensation to the victims in the cases of injury and death caused in the road traffic accident for the loss suffered .....
Tag this Judgment!Court : Karnataka
..... present factual matrix from professional practice as advocate and that there is no other income from any other business/profession. the petitioner has filed a memo dated 20.03.2024, submitting that in terms of section 28 of the advocates act, 1961 read with rule 47 of the bar council of india rules, 1975, an ..... having digital identification no.('din') 20210457yv000000dc2f, enclosed as annexure a. b. writ of declaration to declare that the provisions of section 174 of central goods and services tax act, 2017, enclosed as annexure b, as unconstitutional.3. w.p. no.a. issue a writ of certiorari to quash 8414/2022 the impugned show cause ..... made out above, the proceedings are one without jurisdiction. though the petitioner has challenged the constitutional validity of provisions of section 174 of central goods and service tax act, 2017, no argument has been advanced regarding the said prayer. further, as relief is being granted, question of entering into constitutional validity does not arise. .....
Tag this Judgment!Court : Karnataka
..... present factual matrix from professional practice as advocate and that there is no other income from any other business/profession. the petitioner has filed a memo dated 20.03.2024, submitting that in terms of section 28 of the advocates act, 1961 read with rule 47 of the bar council of india rules, 1975, an ..... having digital identification no.('din') 20210457yv000000dc2f, enclosed as annexure a. b. writ of declaration to declare that the provisions of section 174 of central goods and services tax act, 2017, enclosed as annexure b, as unconstitutional.3. w.p. no.a. issue a writ of certiorari to quash 8414/2022 the impugned show cause ..... made out above, the proceedings are one without jurisdiction. though the petitioner has challenged the constitutional validity of provisions of section 174 of central goods and service tax act, 2017, no argument has been advanced regarding the said prayer. further, as relief is being granted, question of entering into constitutional validity does not arise. .....
Tag this Judgment!Court : Karnataka
..... present factual matrix from professional practice as advocate and that there is no other income from any other business/profession. the petitioner has filed a memo dated 20.03.2024, submitting that in terms of section 28 of the advocates act, 1961 read with rule 47 of the bar council of india rules, 1975, an ..... having digital identification no.('din') 20210457yv000000dc2f, enclosed as annexure a. b. writ of declaration to declare that the provisions of section 174 of central goods and services tax act, 2017, enclosed as annexure b, as unconstitutional.3. w.p. no.a. issue a writ of certiorari to quash 8414/2022 the impugned show cause ..... made out above, the proceedings are one without jurisdiction. though the petitioner has challenged the constitutional validity of provisions of section 174 of central goods and service tax act, 2017, no argument has been advanced regarding the said prayer. further, as relief is being granted, question of entering into constitutional validity does not arise. .....
Tag this Judgment!Court : Karnataka
..... present factual matrix from professional practice as advocate and that there is no other income from any other business/profession. the petitioner has filed a memo dated 20.03.2024, submitting that in terms of section 28 of the advocates act, 1961 read with rule 47 of the bar council of india rules, 1975, an ..... having digital identification no.('din') 20210457yv000000dc2f, enclosed as annexure a. b. writ of declaration to declare that the provisions of section 174 of central goods and services tax act, 2017, enclosed as annexure b, as unconstitutional.3. w.p. no.a. issue a writ of certiorari to quash 8414/2022 the impugned show cause ..... made out above, the proceedings are one without jurisdiction. though the petitioner has challenged the constitutional validity of provisions of section 174 of central goods and service tax act, 2017, no argument has been advanced regarding the said prayer. further, as relief is being granted, question of entering into constitutional validity does not arise. .....
Tag this Judgment!Court : Karnataka
..... present factual matrix from professional practice as advocate and that there is no other income from any other business/profession. the petitioner has filed a memo dated 20.03.2024, submitting that in terms of section 28 of the advocates act, 1961 read with rule 47 of the bar council of india rules, 1975, an ..... having digital identification no.('din') 20210457yv000000dc2f, enclosed as annexure a. b. writ of declaration to declare that the provisions of section 174 of central goods and services tax act, 2017, enclosed as annexure b, as unconstitutional.3. w.p. no.a. issue a writ of certiorari to quash 8414/2022 the impugned show cause ..... made out above, the proceedings are one without jurisdiction. though the petitioner has challenged the constitutional validity of provisions of section 174 of central goods and service tax act, 2017, no argument has been advanced regarding the said prayer. further, as relief is being granted, question of entering into constitutional validity does not arise. .....
Tag this Judgment!Court : Karnataka
..... present factual matrix from professional practice as advocate and that there is no other income from any other business/profession. the petitioner has filed a memo dated 20.03.2024, submitting that in terms of section 28 of the advocates act, 1961 read with rule 47 of the bar council of india rules, 1975, an ..... having digital identification no.('din') 20210457yv000000dc2f, enclosed as annexure a. b. writ of declaration to declare that the provisions of section 174 of central goods and services tax act, 2017, enclosed as annexure b, as unconstitutional.3. w.p. no.a. issue a writ of certiorari to quash 8414/2022 the impugned show cause ..... made out above, the proceedings are one without jurisdiction. though the petitioner has challenged the constitutional validity of provisions of section 174 of central goods and service tax act, 2017, no argument has been advanced regarding the said prayer. further, as relief is being granted, question of entering into constitutional validity does not arise. .....
Tag this Judgment!Court : Karnataka
..... or small enterprise. parliament has also made it abundantly clear that payment of interest by the buyer under the msme act would not be deducted for the purpose of computation of its income under the income tax act, 1961. there is a rationale behind it. in order to incentivise payment by the buyer to the supplier under the ..... of the msme act shall not be allowed as a deduction for the purposes of computation of income under the income tax act, 1961.41. section 24 of the msme act clarifies that provisions of ..... amount with interest to the supplier in the annual statement of accounts.40. section 23 of the msme act which again starts with a non obstante clause says that notwithstanding anything contained in the income tax act, 1961, the amount of interest payable or paid by any buyer under or in accordance with the 20 provisions .....
Tag this Judgment!Court : Karnataka
..... or small enterprise. parliament has also made it abundantly clear that payment of interest by the buyer under the msme act would not be deducted for the purpose of computation of its income under the income tax act, 1961. there is a rationale behind it. in order to incentivise payment by the buyer to the supplier under the ..... of the msme act shall not be allowed as a deduction for the purposes of computation of income under the income tax act, 1961.41. section 24 of the msme act clarifies that provisions of ..... amount with interest to the supplier in the annual statement of accounts.40. section 23 of the msme act which again starts with a non obstante clause says that notwithstanding anything contained in the income tax act, 1961, the amount of interest payable or paid by any buyer under or in accordance with the 20 provisions .....
Tag this Judgment!Court : Karnataka
..... v. skegness urban district council [[1967]. 1 wlr52 , ignored the word charitable employed in sec. 11(1)(a) of the rating and valuation act, 1961, keeping in view the dominant purpose of the act; referring to a provision of an enactment, lord goddard cj.said in bebb v. frank [[1939]. 1 k.b. 558]. , for ..... words so that they may have effect in their widest amplitude. ; this has been the legal position at least, since navinchandra mafatlal v. cit, bombay [(1955) 1 scr829 , the impugned act which prescribes one year compulsory public service in the government hospitals is referable to entry 6 list ii which reads publichealth and sanitation; hospitals ..... not seek recognition, affiliation or aid, its activity can be regulated in various ways provided the regulations do not take away or abridge the guaranteed right. regular tax measures, economic regulations, social welfare legislation, wage and hour legislation and similar measures may, of course have some effect upon the right under article 30(1 .....
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