Judgment Search Results Home > Cases Phrase: indian boilers amendment act 2007 section 11 amendment of section 11 Sorted by: recent Year: 1998 Page 13 of about 506 results (0.379 seconds)

Thanthi Trust Vs. Assistant Director of Income-tax and anr.

Court : Chennai

Reported in : [1999]238ITR635(Mad)

..... of the trust; and that the income of the business held in trust is outside the purview of subsection (4a) of section 11 of the act.10. counsel also submitted that the amendment effected to sub-section (4a) with effect from april 1, 1992, does not in any manner affect the petitioner as that provision clearly enlarges the ..... would be that sub-section (4) of section 11 would become superfluous and meaningless. as seen from section 6 of the finance bill, 1983, which proposed amendment to section 11 of the act, the attempt at the bill stage was to omit sub-section (4) of section 11 and replace the same by a new sub-section (4) ..... court in addl cit v. surat art silk cloth manufacturers' association : [1980]121itr1(sc) . in that case, surat art silk cloth manufacturers' association, a company incorporated under the indian companies act, had the following objects, (a) promoting commerce and trade in art silk yarn, raw silk, cotton yarn, art silk cloth, silk cloth and cotton cloth, (b) carrying .....

Indian Organic Chemicals Ltd. Vs. Collector of Raigad and Others

Court : Mumbai

Reported in : 1999(2)ALLMR149; 1999(1)BomCR305; 1999(1)MhLj473

..... very elaborately and thoroughly.'12. in southern pharmaceuticals & chemicals v. state of kerala : [1982]1scr519 , the supreme court had considered the constitutional validity of certain provisions of kerala abkari (amendment) act, 1967 and kerala rectified spirit rules, 1972. in that, case, the appellants by virtue of licence in form 25 granted under the drugs and cosmetics ..... expression 'intoxicating liquors', in entry 8 of list 11 means and refers to only potable liquors and that the portability is determined by the standards specified by i.s.i. (indian standard institute), i.e., alcohol content not exceeding 43% v/v. entry 51 of list ii was also similarly held limited to potable liquors. the power of the states ..... with it, it becomes country liquor and is sold and taxed as such by the state. further it can also be used as a raw material for producing indian made foreign liquors (imfls.), wines, rum, etc. it was also held by the allahabad high court that by virtue of enactment of the i.d.r .....

George Joseph Vs. Alphonsa Alias Lovely Mathew and anr.

Court : Kerala

Reported in : AIR1999Ker25; II(1999)DMC238

..... under care and treatment for at least 5 years immediately preceding the presentation of the petition. even though such amendment had been brought in as early as i n 1937, the grounds for divorce provided under the indian divorce act, 1869 still continuous in its original form. there is elaborate consideration of the provisions contained under the different ..... respondent has turned a lunatic after her marriage. that may not be a ground for decree of nullity of the marriage under section 19(3) of the indian divorce act. the learned judge also did not accept the contention taken by the petitioner that his consent for the marriage was obtained fraudulently by concealing the fact that ..... prayed that his marriage with the 1st respondent is liable to be declared as null and void under section 18 read with section 19(3) of the indian divorce act, 1869.5. even though the petitioner has impleaded the 2nd respondent to represent the 1 st respondent as guardian, no order is seen sought or passed .....

Eskayef Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT

..... . v. ito [1975] 99 itr 236, the karnataka high court had the occasion to examine the question of power of the aac to cause enhancement under the indian income-tax act, 1961 and held (at page 243) that although the supreme court had addressed the issue in the case of rai bahadur hardutroy motilal chamaria (supra) by considering ..... incurred for the purpose of changing the capital structure of the company to suit the requirements of the fera by obtaining shares held by foreigners and transferring to indian citizens, thereby converting what was a non-resident company into a resident company. the structure, character and status of that company was considered by the high court ..... 89 itr 304 (all.) it was held that the amount paid to a lawyer for advising a company on amendments in the articles of association and for drafting a special resolution so that the articles could be amended so to bring them into accord with the changes brought about in law relating to companies is an allowable expenditure. .....

Shri Hiraman Harischandra Bhoir Vs. Shri O.P. Bali, Commissioner of Po ...

Court : Mumbai

Reported in : 1999(5)BomCR135; 1999CriLJ748

..... made by the bar for the petitioner that the category of the detenu under the amended act of the maharashtra prevention of dangerous activities of slumlords, bootleggers, drug offenders and dangerous persons act, 1981 (no. iv of 1981 amendment 1996) has not been adverted to. non-categorising of the detenu in the order of ..... within the meaning of section 2(b-1) of the maharashtra prevention of dangerous activities of slumlords; bootleggers, drug offenders and dangerous persons act, 1981 (as amended 1996) as you are engaged and habitually involved in criminal activities and assaulting police which affects adversely or likely to affect adversely the maintenance ..... of section 2(b-1) of the maharashtra prevention of dangerous activities of slumlords, bootteggers, drug offenders and dangerous persons act, 1981 (as amended 1996) (hereinafter referred to as 'the act') has passed the impugned detention order against the detenu which along with the annexures mentioned above were served on the detenu .....

S. Shekhar Vs. Commissioner and Returning Officer, Bangalore City Corp ...

Court : Karnataka

Reported in : 1999(1)KarLJ98

..... 16, 25, 26, 27, 30, 32, 33, 35, 70, 81, 82, 86, 87, 100, 101 and 117(1);constitution vide (seventy-fourth) amendment act, 1992;karnataka general clauses act - section 10;indian limitation act, 1908 - section 5;karnataka municipal election rules - rule 77(4)cases referred:siddaiah v. returning officer, corporation of the city of bangalore, 1987(2) kar. ..... constitution excludes application of the principle laid down in interpreting provisions of the r.p. act for interpretation of the provisions of the kmc act. chapter ix-a of the constitution was incorporated in the constitution vide (seventy-fourth) amendment act, 1992, which came into force from 1-6-1993. the chapter ix-a deals with ..... supra. it is not necessary to reiterate the same.32. it is contended by the learned counsel for the appellant that section 30 of the act has been amended and the words 'returning officer' appointed by or on behalf of the state election commission shall be substituted for the word 'commissioner' in that section .....

Gurkirpal Singh and Another Vs. State of Punjab

Court : Punjab and Haryana

Reported in : 1999CriLJ2176

..... nature, we are of the view that offence committed by appellant gurkirpal singh would fall under section 304, part i of the indian penal code. the interest of justice would be well served if the appellant gurkirpal singh is held guilty under s. 304, part ..... the hon'ble apex court that 'the offence of the appellant would more appropriately fall under section 304, part ii of the indian penal code as the appellant had given one blow with a pair of scissors on the vital part of the body of madhavan ..... as also that even if the prosecution version is accepted in its entirety, the offence would be 304, part ii of the indian penal code and not section 302 of the code. 11. we have heard learned counsel for the parties and with their assistance ..... appellant gurkirpal singh son of amrik singh, aged 20 years, has been held guilty for an offence under section 302 of the indian penal code for having intentionally caused death of one harjit singh, his co-accused gurmit singh son of gurpartap singh, aged 19 .....

Vorion Chemicals and Distilleries Ltd. Vs. Inspecting Assistant Commis ...

Court : Chennai

Reported in : [2000]246ITR638(Mad)

..... personal knowledge of the transaction is to be examined by producing either the original sale deed or certified copies thereof as evidence. under section 51a of the act as amended in 1984 the certified copies have been permitted to be brought on record as evidence of sale transaction recorded therein. the examination of the witnesses is to ..... any moneys or other assets which have not been or which ought to be disclosed by the transferee for the purposes of the indian income-tax act, 1922 (11 of 1922), or this act or the wealth-tax act, 1957 (27 of 1957), the competent authority may, subject to the provisions of this chapter, initiate proceedings for the acquisition of ..... or which ought to be disclosed by the transferee for the purposes of the indian income-tax act, 1922 (11 of 1922), or the said act or the wealth-tax act, 1957 (27 of 1957). now, therefore, in pursuance of section 269c of the said act, i hereby initiate proceedings for the acquisition of the aforesaid property by the issue .....

Gulati Saree Centre Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (1999)71ITD73(Chd.)

..... allowed so as to reduce the incidence of tax payable by the assessee during the" year under consideration. ld. d.r further submitted that even after the amendments made by 1986 act, the assessees are required to maintain depreciation chart to claim depreciation/higher depreciation. he submitted that even in the case of assessee, schedule c reflects the w. ..... not claim the loss in assessment year 1988-89 and instead made an entry in the list of sundry debtors showing an amount of rs. 95,901 against new indian assurance company ltd. with which the assessee had filed the claim. though the assessee did not route the said amount of loss through purchases and then the closing stock ..... id. commissioner (appeals) while holding that the loss was unbelievable. we feel that in view of the documents on file, ie. fir dated 4-9-1987, letter of indian airlines dated 18-9-1987, the list of sundry debtors attached to the balance sheet as on 31-3-1988 and the letter of insurance (assurance) company dated 22-2 .....

Dr. Mukhtiar Chand and ors. Vs. the State of Punjab and ors.

Court : Supreme Court of India

Reported in : 1998VIIAD(SC)457; AIR1999SC468; JT1998(7)SC78; 1998(5)SCALE501; (1998)7SCC579; [1998]Supp2SCR143

..... of the said rule, declaring the categories of persons who were practising modern system of medicine invalid in law?2. what is the impact of indian medical council act, 1956 and indian medical central council act, 1970 on rule 2(ee xiii) of the drugs rule's and the notifications issued thereunder? and3. whether the persons who have qualified the ..... be consulted within six months of the making of the rules and the central government shall take into consideration any suggestions which the board may make in relation to the amendment of the said rules.2 without prejudice to the generality of the foregoing power, such rule may(a) to (d) *** *** ***(e) prescribe the forms of ..... of drugs and production of spurious and sub-standard drugs which were posing serious threat to the health of the community. the amended definition of 'drug' in clause (b) of section (3) in the drugs act is inclusive and comprehensive but it does not include 'ayurvedic, siddba or unani' drug. indeed, at the time of its .....