Court : Delhi
Decided on : Feb-19-1998
Reported in : (1998)61TTJ(Del)656
..... with a foreign country may contain a provision giving concessional treatment to any income as compared to the position under the indian law existing at that point of time. however, the indian law may subsequently be amended, reducing the incidence of tax to a level lower than what has been provided in the tax treaty.43.1 since ..... permanent establishments turnover (or perhaps gross profits) bears to that of the enterprise as a whole. further, in view of the amendment made in section 90 of the income tax act by finance (no. 2) act, 1991 with retrospective effect from 1-4-1972, it is provided that where the central government has entered into an agreement with ..... the tax treaties are intended to grant tax relief and not put residents of a contracting country at a disadvantage vis-a-vis other taxpayers, section 90 of the income tax act has been amended .....
Tag this Judgment!Court : Kerala
Decided on : Feb-18-1998
Reported in : AIR1998Ker205; [2000]101CompCas117(Ker)
..... 46a of the state financial corporations act, 1951 were in force and therefore, the subsequent enactment will prevail upon the earlier enactment. ..... special statute will prevail upon the provisions of the companies act which is a general statute is also not sustainable in view of the fact that the provisions of sections 529, 529a and 537 of the companies act are incorporated into the companies act, 1913 by the amending act of 1956 while the provisions of section 29 and ..... of sale by this court. the petitioners are directed to advertise the winding up order in one issue of mathrubhoomi daily, cochin edition and in one issue of indian express, cochin edition, petitioners are further directed to deposit an amount of rs. 2,500/- with the official liquidator for initial expenses. registry will draw up .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-18-1998
Reported in : 1999(5)BomCR519; 1999BomCR(Cri)519; (1999)3BOMLR394; 1999CriLJ4449; 1999(2)MhLj650
..... of protocols for test or analysis. now we are concerned with the case subsequent to the amendment. in the above case, the supreme court has observed that the analyst's report is not required to state the protocols and only to give the result of ..... v. the state of madras, reported in : 1966crilj803 . before the apex court, the case was prior to the amendment in rule 46 of the drugs and cosmetics rules, 1945. now there has been a substantial amendment to the aforesaid rule with effect from 21st july, 1962, whereby the explanation has been added explaining the meaning of supply ..... next issue for consideration is that whether the government analyst's report is reliable and can be acted upon, in the sense whether the government analyst had analysed the said sample properly in accordance with the prescribed procedure as per the indian pharmacopoeia vol. i and ii. the methodology to be adopted for the analysis of various drugs .....
Tag this Judgment!Court : Rajasthan
Decided on : Feb-18-1998
Reported in : 1998(2)WLC558; 1998(1)WLN164
..... reason for so doing. simultaneously, another application came to be filed by the appellant before the trial court with reference to sections 56 and 57 of the indian evidence act read with section 151 cpc on 5.5.1989. notwithstanding the above, the aforesaid applications were rejected by the first appellate court vide its impugned judgment & ..... court has thus obviously committed material irregularity when having declined to entertain the aforesaid applications of the defendant-appellant moved under order 41 rule 27 cpc, for amendment of the written-statement sought by the defendant-appellant under order 6 rule 17 cpc and the application moved under order 10 rules 1 & 2 cpc and ..... hearing on 11.3.1993 and framed the following substantial question of law:whether the lower appellate court had erred in law in rejecting the application for amendment of the written statement under order 6 rule 17 cpc and consequently declined the prayer of the appellant to lead additional evidence in respect of the .....
Tag this Judgment!Court : Chennai
Decided on : Feb-18-1998
Reported in : (1998)2MLJ379
..... should be deemed to limit or otherwise affect any right of suit which may exist independently of its provisions.even though the said section has been amended in the year 1976, the amendment is not given retrospective effect. so we have to decide the suit on the basis s of the law as it then existed.12. ..... hassan and ors. v. saiyid muhammad zaman and ors. , their lordships accepted the madras line of thinking and held that the english principle has no application to indian conditions. their lordships said that 'the distinction between indictment and action in regard to what is done on a highway is a distinction peculiar to english law and ..... so as to injuriously affect an owner or occupier of property by physically injuring his property or by interfering materially with his health; comfort or convenience. private nuisances include acts leading to (a) wrongful disturbances of easements or servitudes, e.g. obstruction to light and air, disturbance of right to support; or (b) wrongful escape of .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-17-1998
Reported in : 1999(2)BomCR588
..... to be re-opened under the proviso to section 3 of the delhi rent control (amendment) act, 1976, (b) any person to whom a licence, as defined by section 52 of the indian easements act, 1882, has been granted. in other words, under the delhi rent control act, the term 'tenant' also includes any person continuing in possession after the termination of ..... eviction proceedings against the appellants.5. shri. n.k. sawaikar, learned advocate for the respondent, on the other hand, submitted that section 2(p) of the said act was amended only in the year 1978, and was brought into force w.e.f. 18-5-1978 and it is not of retrospective nature. undisputedly, contractual tenancy came to an ..... the termination of his tenancy, but shall not include any person against whom any order or decree for eviction has been made.'the said definition was amended by act no. 7 of 1978 and the amended section reads thus:-'2(p) 'tenant' means any person by whom or on whose account or behalf the rent of any building is, or .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Feb-17-1998
Reported in : 1998IIAD(SC)262; AIR1998SC1592; [1998]231ITR175(SC); JT1998(1)SC700; 1998(1)SCALE624; (1998)3SCC168; [1998]1SCR905
..... , section 33a, section 33b, section 66 or section 66a.'[underlining ours]12. this is how the second proviso to section 34(3) stood after its amendment in 1953 by the income-tax (amendment) act of 1953 with effect from 1st of april, 1952. the appellant-company contends that this proviso has no application in the present case because the direction given ..... india. the present appeals are concerned with assessment years 1949-50, 1950-51 and 1951-52.2. an order under section 23 a of the income-tax act, 1922, before its amendment in 1955 was passed by the income-tax officer in the case of m/s. turner morrison and company ltd. as a result of which the undistributed ..... of persons or a new assessment of a firm or association of persons is ordered to be made, the appellate assistant commissioner may authorise the income-tax officer to amend accordingly any assessment made on any partner of the firm or any member of the association. this provision under section 31(4) cannot be read as limiting the .....
Tag this Judgment!Court : Delhi
Decided on : Feb-13-1998
Reported in : 1998IIAD(Delhi)481; 72(1998)DLT186
..... getting instruction from dhar general overseas pvt. ltd. 8 malcha marg market chankyapuri new delhi-21.4. all the bank charges relating to the aforesaid l/c regarding transfer, amendment, negotiating etc will be borne by m/s kupal metals & materials pvt ltd. lobby no. 3, kanchanjunga building, 18 barakhamba road, new delhi 110001. a payment ..... made through the agent. the remittance commission will be made by bank draft after each negotiation of the documents and after the receipt of money into the indian bank.the agent will watch the interest of the supplier regarding procurement of business, opening the letter of credit and promoting further business.in accordance to the ..... also lose his life. the threat to his life, the restriction on his movement, the taking away of his passport constituted duress and coercion, besides being criminal acts, in getting the guarantee deed executed from defendant no. 5 by the agents of the plaintiff. the said guarantee deed is null and void besides being not .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-13-1998
Reported in : 1998(3)ALLMR710; 1998(3)BomCR352; (1999)IILLJ506Bom
..... had an occasion to deal with the powers of the lower courts to entertain the applications filed under section official of the m.r.t.u. & p.u.l.p. act, 1971 and the division bench observed, inter alia, as under :--'the learned member of the tribunal, without notice to the otherside, passedan ex parte interim order which in our ..... labour court, aurangabad on or about 27-1-1998 alongwith an application for interim relief under section 30(2) of the m.r.t.u. & p.u.l.p. act, 1971. the learned judge of the labour court, without issuing any notice to the other side, allowed the application by his order dated. 28-1-1998 and issued notice ..... court to frame rules under section 33 ofthe m.r.t.u. & p.u.l.p. act, 1971 laying down the procedure for exercising the powersunder section official of the said act, both by the labour courts as well as industrialcourts and accordingly, the rules were amended by the industrial court sometimes in1992. accordingly rule 75 in the labour courts (practice & procedure) .....
Tag this Judgment!Court : Allahabad
Decided on : Feb-13-1998
Reported in : 1998CriLJ2879
..... copies shall be issued on a general stamp of the value prescribed under article 24, schedule i. b. of the indian stamp act, 1899 (act ii of 1899), as amended in its application to uttar pradesh, to be furnished by applicant himself.copies need not be written on impressed (copy stamp) paper.11.1. sri ..... of the manual of government orders, shall be subject to the payment of court-fee prescribed under article 1 of schedule ii of the court-fees act 1870 (act vii of 1870), as amended in its application to uttar pradesh. except in the case of copies of orders which the government servants are entitled to receive free of charges, the ..... f. i. r. unless a petitioner comes up with a copy of the first information report duly authenticated and certified with which alone is attached statutory presumption under the indian evidence act, the court may refuse to take cognizance of such copies. 7. at this stage sri jagdish tiwari, learned a. g. a., informs us that such copies of .....
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