Judgment Search Results Home > Cases Phrase: indian boilers amendment act 2007 section 11 amendment of section 11 Sorted by: recent Court: chennai Page 1 of about 3,612 results (0.126 seconds)

Ms.Aktiengesellaschaft, Kunhle Kopp Vs. the Deputy Commissioner of Inc ...

Court : Chennai

..... assessee herein is a non resident assessee represented through its agency bhel. the said non resident company had an agreement with the indian company for passing on technical knowhow to manufacture industrial boilers and fans. the first agreement between the company for transfer of technical knowhow was entered into on 26.11.1973 for a period ..... 16.11.80. according to the assessee, the two agreements are separate agreements and the latter agreement dated 21.8.81 would not be construed as an amendment to the agreement dated 26.11.1973.3. it is seen that during the previous year relevant to assessment year, the appellant received royalty on export sales, ..... the consequences of treating the second agreement as part of the original agreement should have been considered for applying the relevant statutory provisions under the income tax act and in consonance with the double taxation avoidance agreement.13. on the short ground that the assessee does not dispute the first question of law, we agree .....

R.inbavalli .. Vs. Income Tax Officer,

Court : Chennai

..... said that the said expression was used without any purpose. before substitution of the expression clause (i) of sub-section (1) of section 142 by the direct tax laws (amendment) act, 1987, with effect from april 1, 1989, the expression used was sub-section (2) of section 139. at the relevant point of time the assessing officer was empowered ..... expressed by lord macnaghten in balraj kunwar v. jagatpal singh (1904) i.l.r. 26 all 393(pc), it was held that marginal notes in an indian statute, as in an act of parliament cannot be referred to for the purpose of construing the statute. similar view was expressed in board of muslim wakfs, rajasthan v. radha kishan (1979 ..... would not be exonerated from the offence committed by him for not filing the income tax returns within the statutory period prescribed as per section 139(1) of the act, by filing returns subsequently beyond the statutory due date. there are separate ingrediants in section 276(1)cc for contravention of sections 139(1) or 142(1) or .....

Siv Industries Ltd. Vs. Commissioner of C. Ex.

Court : Chennai

Reported in : 2001(76)ECC151; 2001(129)ELT48(Mad)

..... it does not mean as was contended for the revenue, that a concession which was not available earlier was extended for the first time by the subsequent amendment.28. whenever the legislature or the rule making authority employs words of general import, certain degree of ambiguity is inevitably associated with the term so employed. ..... the manufacturing process, and preserving the environment and limiting the pollution, must receive an expanded meaning. this has been recognised by the supreme court in the case of indian farmers fertiliser co.op. ltd. v. c.c.e., ahmedabad : 1996(86)elt177(sc) . in that case, the assessee's claim that the effluent treatment ..... manufacturing process. while so observing, the court excluded items such as fans, coolers, airconditioning units. though that case was one which arose under the sales tax act, the expression considered was in the manufacture. that expression, the court held, took within it's compass, all processes which are directly related to the actual .....

Annamalai Cotton Mills (P) Ltd. Vs. the Chairman, Tamilnadu Electricit ...

Court : Chennai

Reported in : AIR1996Mad364

..... on 11-5-1995. the f.i.r. was prepared by the police for offences under ss. 39(1) and 44(1)(c) of the indian electricity (tamil nadu amendment) act, 1980, for the offence of theft of electricity. thereafter, the sub-inspector of police along with his men together with the village administrative officer of nilivarpatti, ..... levy 9.01. any consumer who dishonestly abstracts or uses energy shall be deemed to have committed theft within the meaning of indian electricity act, 1910, as amended by the tamil nadu government and the indian penal code and the existence of artificial means for such obstruction shall be prima facie evidence of such dishonest abstraction. illegal ..... petitioner's signature thereon from time to time. in such contract, clause 3 states that the petitioner undertook to comply with all the requirements of the indian electricity act, the supply act, etc., and the terms and conditions of supply prescribed by the board from time to time. 15. mr. k. ravi, learned counsel for the .....

Venkateshwara Stainless Steel and Wire Industries Vs. U.O.i.

Court : Chennai

Reported in : 1991(53)ELT312(Mad)

..... plea of the petitioners is that as there is no mention of stainless steel in the form of circles to be found in heading 73.15(2) (prior to the amendment act) the only sub-heading under which the petitioner's imports' could be covered would be the residuary one i.e., 73.15(1) i.e. not elsewhere specified. the ..... council on the advice of the nomenclature committee. 'thus under the heading 73.13 or 73.15 (as the case may be) sheets or plates of iron or steel, for boiler or tank bottoms, or ends include sheets or plates, of iron or steel cut to circular shape but not further worked. this will show that in the international trade sheets ..... of fact, it is not so denied before us by the respondents that stainless steel sheets are different from circles. the reason why we are saying is that as per indian standard specification for stainless steel sheets, coils and circles for utensils and hospitalware, we find that sheets and coils are measured in width and length while circles are always measured .....

Bharat Heavy Electrical Ltd. (B.A.P.) Ranipet-6 Vs. the Government of ...

Court : Chennai

Reported in : (1985)IILLJ509Mad

..... or under the authority of the central government will fall within s. 2(a)(i) of the industrial disputes act. the further elaboration made both under the original act as well as the amending act 46 of 1982 will be redundant. certainly such a redundancy is to be avoided while interpreting this section. (ii ..... 1981-82 and 1982-83. conciliatory talks were held by the commissioner of labour in this dispute. the other unions functioning in the establishment, viz., boiler auxiliaries project, anna workers union, ranipet also participated in the conciliatory talks. since no settlement was possible the commissioner of labour sent a conciliation failure ..... but also in the world it is engaged in the manufacture of equipment and supply of systems for energy industry, transportation and other important sectors of the indian economy. 'it has nine manufacturing divisions, nine engineering and service divisions and two institutes. the various items manufactured at these manufacturing divisions are hydro sets .....

Commissioner of Income-tax Vs. Kasturi Palayacat Co.

Court : Chennai

Reported in : (1980)15CTR(Mad)378; [1979]120ITR827(Mad)

..... ac 763 who said : ' in my view sidenotes cannot be used as an aid to construction. they are mere catchwords and i have never heard......that an amendment to alter a sidenote could be proposed in either house...... so sidenotes cannot be said to be enacted in the same sense as the long title or any part ..... and one third of the revenue expenditure incurred for the development of export markets. further, to encourage export of technical ' know-how ' and technical services by indian companies, i propose to exempt from tax the whole of their income consisting of dividends, royalties and fees derived through these activities from foreign companies.'24. in the ..... 1968, para. 48 refers to this provision and the following passage may be quoted from it :' it is proposed to make the following provisions in the income-tax act for promoting our exports : (1) domestic companies and also non-corporate taxpayers resident in india, who incur any expenditure under specified heads to facilitate or promote the .....

M.A. and Sons Vs. Madras Oil and Seeds Exchange Ltd. and anr.

Court : Chennai

Reported in : AIR1965Mad392

..... on differing dates. it is not in dispute that, owing to the alleged bursting of the boiler apparatus, the appellants were unable to deliver, and reported the inability; in brief, the contracts were broken. on the principle of s. 60 of the indian sales of goods act, the second respondent choose to treat the contract as subsisting, and waited till the date of ..... the appellants for damages, computed to rs. 8000.(3) in the meantime, on 15-10-1956, that is, after the claim was filed by the second respondent, there was an amendment of the by-laws of the first respondent firm, and bylaw 202 came into existence. since the interpretation of this by-law is a cardinal ground of controversy, we shall ..... by-law. as will be clear form the dates that we have furnished, the claim statement in arbitration case no. 8 of 1956 was filed on 18-9-1956, the amendment of by-law 202 was only on 15-10-1956 and it could confer no right of appeal.the third ground is an independent one that the appeal itself is .....

Rainbow Trading Co. by Its Proprietor S. Heerachand Vs. Assistant Coll ...

Court : Chennai

Reported in : AIR1963Mad434; 1963CriLJ636

..... accused, section 162 of the code of criminal procedure with regard to witnesses interrogated during police investigation, and, of course, section 132 of the indian evidence act itself with regard to witnesses examined during a trial. for these reasons, the discrimination, though it is so by implication rather than by positive enactment ..... certain individuals or corporations to hostile and discriminating legislation is to make the protecting clauses of the 14th amendment a mere rope of sand in no manner restraining the state action.'again in hartford steam boiler inspection and insurance co. v. w.b. harrison, (1936) 81 law ed 1223 it has ..... undisclosed and unknown reason for subjecting certain individuals or corporations to hostile and discriminating legislation'. this, in sum and substance, rendered the protection of the fourteenth amendment 'a mere rope of sand, and in no manner restraining state actions'. this metaphor recurs, and it has been recognised by citations in : 1952crilj510 . .....

The Corporation of Madras Vs. the Madras Electric Tramways and the Mad ...

Court : Chennai

Reported in : AIR1931Mad152; (1931)60MLJ551

..... statutory power to erect a school on a particular site was. inconsistent with the application to that building of the provisions of the metropolis management and buildings act (amendment act), 1876, forbidding the erection, without the consent of the metropolitan board of works, of any building, wall or fence, within twenty feet of the centre ..... a contention very difficult successfully to maintain. to begin with, the electricity act does not purport to be a code. it does not even purport to be a consolidating act like the arms act, the abkari act or the petroleum act. it is an act to amend the law relating to the supply and use of electrical energy. so far ..... not with the generation thereof and accordingly the boiler admitted to be installed for the purpose of generating electrical energy could not possibly come within the scope either of the act or of the license which the company has got from the government under the indian electricity act. if this objection is sustained, then straightway .....