Judgment Search Results Home > Cases Phrase: indian boilers amendment act 2007 section 11 amendment of section 11 Year: 2003 Page 63 of about 660 results (0.395 seconds)

Cit Vs. Sundwiger Emfg and Co.

Court : Andhra Pradesh

Reported in : [2003]129TAXMAN776(AP)

..... to tender and general conditions of contract. as per clause 2.13 of part-ii.'a separate contract is entered into among the purchaser, the contractor and their indian agent's namely, m/s. orient engg. and commercial co. ltd., calcutta-1 for complete erection and supervision of erection, startup putting into commission including performance ..... related to the assessment years prior to the introduction of section 9(1)(vii) of the income tax act, and as such, they cannot be looked into, as that was not the law governing the field after amendment of section 9.'the counsel for the respondents emphatically placed reliance on explanation (2) of the said section ..... port trust : [1983]144itr146(ap) . accordingly, held that the remittance and the reimbursement of expenses could not be considered under section 9(1)(vii) of the act. the matter was carried in appeal to the income tax appellate tribunal. the tribunal was in full agreement with the findings of the commissioner (appeals) and further observed .....

Mohan Lal Agarwal Vs. Cit

Court : Allahabad

Reported in : [2004]134TAXMAN230(All)

..... application under section 152 c.p.c. in plasto pack mumbai v. ratnakar bank ltd. air 2001 scw 3426 a similar view has been reiterated observing that power to amend a decree cannot be exercised so as to add to or subtract therefrom any relief granted earlier.15. in jayalakshmi coelho v. oswald joseph coelho : [2001]2scr207 the ..... 1 qb 450; hession v. johns (1914) 2 kb 421; st. nazaire co. in re (1879) 12 ch.d. 88; and baijnath ram goyanka v. nand kumar singh 14 indian appeal 54 (pc), wherein it had categorically been held that the power of setting aside an order, which has been made after hearing the arguments, does not lie unless it ..... authority on this issue, he ought to have filed the review or rectification application before the revisional authority. however, shri chopra could not point out any provision in the act providing for review.6. in absence of any statutory provision providing for review, the review could not be entertained against a judicial or quasi-judicial order xx at least, .....

Madura Coats Limited Vs. Indian Oil Corporation Limited

Court : Monopolies and Restrictive Trade Practices Commission MRTPC

Reported in : II(2003)CPJ40MRTP

..... learned counsel for the respondent has contended that the aforesaid circular has been issued with the concurrence of the ministry of petroleum and is applicable to all customers of indian oil corporation limited. however, it is submitted by the learned counsel for the complainant that this circular is bad in law and is ultra vires the powers under ..... 1. the applicant madura coats limited has filed an application under section 13(2) of the mrtp act read with rule 85 of the mrtpc regulations for revocation/amendment of the order dated 30th july, 2001. "the complainant is aggrieved by the circular dated 31st july, 1969 which may be reproduced as below ; "as a ..... at the relevant time in 1989 the respondent was not under the jurisdiction of the mrtp act, 1969 (act). 6, that while the subject-matter of the proceedings were pending at the hon'ble high court of madras, the mrtp act, 1969, was amended and thereby the respondent and its trade practices came under the purview of the mrtp act in march, .....

Hindalco Industries Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2004)85TTJ(Mum.)71

..... thus, under section 9(1)(i) connection in india is the determining factor for deciding the accrual of income in india. it is noteworthy that prior to the amendment by the finance act, 1976, it contained the following words also: "or through or from any money lent at interest and brought into india in cash or in kind".these words were ..... deemed to accrue or arise in india." in clauses (v) to (vii), the nexus is determined qua payer. if the income .is accruing to payee on account of indian territorial nexus, then the same has been brought to tax.19. the next argument of the learned counsel is that there is no provision in section 9(1)(vii) to ..... . as a measure of simplification, i propose to levy income-tax at a flat rate of 40 per cent on the gross amount of royalties received by them from indian concerns under approved agreements made after 31st march, 1976. lump sum payments received by such companies for providing technical know-how outside india under approved agreements will be charged .....

Hindalco Industries Ltd. Vs. the Income-tax Officer (Tds)

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2004)91ITD64(Mum.)

..... thus under section 9(1)(i) connection in india is the determining factor for deciding the accrual of income in india. it is noteworthy that prior to the amendment by the finance act, 1976, it contained the following words also; "or through or from any money lent at interest and brought into india in cash or in kind".these words were ..... deemed to accrue or arise in india." in clauses (v) to (vii), the nexus is determined qua payer. if the income is accruing to payee on account of indian territorial nexus, then the same has been brought to tax.19. the next argument of the learned counsel is that there is no provision in section 9(1)(vii) to ..... as a measure of simplification, i propose to levy income-tax at a flat rate of 40 per cent. on the gross amount of royalties received by them from indian concerns under approved agreements made after 31st march, 1976. lump sum payments received by such companies for providing technical know-how outside india under approved agreements will be charged to .....

Mid East Port Folio Management Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2003)87ITD537(Mum.)

..... of depreciation. this according to mr. patil, was the only change in the law w.e.f. 1st oct., 1996. thus, both before and after the amendment, the it act itself recognizes the claim for depreciation in respect of assets leased out under an slb transaction. it was, therefore, contended that slb transactions as such should not be ..... reply to the points made by mr. dave, the learned cit (departmental representative). this is briefly noticed in the following paragraphs.90. the question whether the boilers are immovable properties has been taken up for the first time before the tribunal by the department and should not be admitted at all. there is no material ..... rates require high flow velocities of water, steam, flue gases, etc. with adequate controls and safety devices," from this extract, mr. dave endeavoured to show that a boiler is a permanent fixture of a power plant and cannot be shut down even for a short period without interruption to the power generation. in this situation, can it .....

Virginia Vs. Black

Court : US Supreme Court

..... s. 701, 722 (1989) (internal quotation marks and alterations omitted). in response, congress passed what is now known as the ku klux klan act. see "an act to enforce the provisions of the fourteenth amendment to the constitution of the united states, and for other purposes," 17 stat. 13 (now codified at 42 u. s. c. 1983, ..... provides no foundation whatever for facially invalidating a statute under the conditions presented here. our willingness facially to invalidate the statute in munson without reliance on first amendment overbreadth was premised on our conclusion that the challenged provision was invalid in all of its applications. we explained that "there is no core of easily ..... and rightly so. as the history of cross burning in this country shows, that act is often intimidating, intended to create a pervasive fear in victims that they are a target of violence. pp. 358-360. (c) the first amendment permits virginia to outlaw cross burnings done with the intent to intimidate because burning a .....

McConnell Vs. Federal Election Comm'n

Court : US Supreme Court

..... (2000 ed.). that definition had been adopted in 1976, presumably to reflect the narrowing construction that the court adopted in buckley . federal election campaign act amendments of 1976, 90 stat. 475. footnote 96 although the district court and all the parties to this litigation endorse the interpretation set forth in the ..... the opinion of the court with respect to bcra title v.* we consider here the constitutionality of 504 of the bipartisan campaign reform act of 2002 (bcra), amending the communications act of 1934. that section requires broadcasters to keep publicly available records of politically related broadcasting requests. 47 u. s. c. a. ..... s. const., art. i, 4, and violates constitutional federalism principles by impairing the states authority to regulate their own elections. in examining federal acts for tenth amendment infirmity, the court focuses on whether states and state officials are commandeered to carry out federal regulatory schemes. see, e.g., printz v. united .....

Grutter Vs. Bollinger

Court : US Supreme Court

..... and 161 lsat score, she filed this suit, alleging that respondents had discriminated against her on the basis of race in violation of the fourteenth amendment, title vi of the civil rights act of 1964, and 42 u. s. c. 1981; that she was rejected because the law school uses race as a "predominant" factor, ..... schools by pamela s. karlan; for the association of american medical colleges et al. by robert a. burgoyne and joseph a. keyes, jr.; for the bay mills indian community et al. by vanya s. hogen; for the clinical legal education association by timothy a. nelsen, frances p. kao, and eric j. gorman; for columbia university ..... 364 opinion of thomas, j. versity faculty members, although the court appeared sympathetic to the notion of academic freedom, calling it a "special concern of the first amendment." id., at 603. again, however, the court did not relax any independent constitutional restrictions on public universities. i doubt that when justice frankfurter spoke of governmental intrusions .....

Nevada Dept. of Human Resources Vs. Hibbs

Court : US Supreme Court

..... may certainly rely on and take account of existing laws. indeed, congress expressly did so here. see 29 u. s. c. 2651(a) ("nothing in this act or any amendment made by this act shall be construed to modify or affect any federal or state law prohibiting discrimination on the basis of ... sex ... "). 740 740 nevada dept. of human resources ..... free to provide their employees with more family-leave time if they so choose. see 29 u. s. c. 2651(b) ("nothing in this act or any amendment made by this act shall be construed to supersede any provision of any state or local law that provides greater family or medical leave rights than the rights established under this ..... act or any amendment made by this act"). the dissent faults congress for giving states this choice, arguing that the fmla's terms do not bar states from granting more family-leave .....