Court : Kolkata
Decided on : Feb-26-2014
..... act. the learned tribunal dismissed the appeal holding as follows: we find that section 43(6) expressed the meaning of written down value . it has been provided in explanation 2 that where in any previous year, any block of assets is transferred by the amalgamating company to the amalgamated company in a scheme of amalgamation and the amalgamated company is an indian ..... of time, the same could not have any application. he also drew our attention to a copy of the bill presented to the parliament proposing the amendment before the third proviso was introduced to the statute. he drew our attention to paragraph (b) with the title depreciation in case of succession and amalgamation ..... the aggregate may exceed the depreciation allowance admissible for a previous year at the rates prescribed in appendix i of the income-tax rules, 1962. an amendment has, therefore, been made to restrict the aggregate deduction for this allowance in a year in such cases to the amount computed at the prescribed rates .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-10-2014
..... vi rule 17 did not apply to the present suit in view of section 7 read with section 16(2)(b) of the code of civil procedure (amendment) act, 2002. none of the supreme court decisions cited on behalf of the defendant helps it. the hon ble supreme court in vidyabai & ors.(supra) considered ajendraprasadji n. ..... commencement of section 16 of the code of civil procedure (amendment) act, 1999 and section 7 of the code of civil procedure (amendments) act, 2002. the present suit was of 1998 and, therefore, the amended order vi rule 17 had no role to play. consequently, according to him, the decisions cited on ..... . the plaintiff was seeking to introduce a new cause of action by the proposed amendments. in reply mr.chakroborty for the plaintiff submitted that sections 7 and section 16(2)(b) of the code of civil procedure (amendment) act, 2002 specified that the amended order vi rule 17 would not be applicable to pleadings which were filed before the .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-29-2014
..... h.kapadia for the supreme court opined as follows:- on going through the changes, quoted above, made to section 147 of the act, we find that, prior to the direct tax laws (amendment) act, 1987, reopening could be done under the above two conditions and fulfilment of the said conditions alone conferred jurisdiction on the assessing ..... officer to make a back assessment, but in section 147 of the act (with effect from 1st april, 1989).they are given a go ..... ground for the income tax department to contend that income had escaped assessment and proceed to invoke the extraordinary provisions of section 147 and 148 of the act. considering all the decisions there is considerable merit in the submissions of mr.sen that the initiation and prosecution of the sections 147/148 proceedings were without .....
Tag this Judgment!Court : Kolkata
Decided on : May-08-2014
..... (now bangladesh) or by their successors-in-interest on lands occupied by such persons have been completed on or before the commencement of the calcutta municipal corporation (amendment) act, 1996, and where the documents of title to such lands have been granted by the state government, shall be regularized by the municipal commissioner under this chapter ..... from east pakistan (now bangladesh) subject to certain conditions. the opening words in section 413a that notwithstanding anything contained in this chapter or elsewhere in this act .. make it clear that save and except in cases falling under the said provision, construction made in breach of sections 392 and 393 are liable to ..... commissioner, in relaxation of such building rules, shall be competent to regularize such building .: it is clear from a reading of section 392 of the 1980 act, it creates an absolute bar to erecting a building without sanction. the words no person shall erect or commence to erect any building or execute any of .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-25-2014
..... now bangladesh) or by their successors-in-interest on lands occupied by such persons have been completed on or before the commencement of the calcutta municipal corporation (amendment) act, 1996, and where the documents of title to such lands have been granted by the state government, shall be regularized by the municipal commissioner under this ..... which it would, under rule 26(3).be deemed to be in contravention of the provisions of the statute and rules. thus, as 1980 kmc act, 1980 hmc act and the rules do not permit post facto sanction of an unauthorised construction, if orders are passed for retention even on payment of fine or penalty ..... ii, kmc held that it was an admitted fact that there was no sanctioned plan for the additional structure and though section 392 of the 1980 kmc act absolutely bars construction without prior sanction of the municipal commissioner, yet order was passed directing retention. mr.dipankar chakraborty, learned advocate appearing for the private respondent .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-07-2014
..... from the date of coming into force of the west bengal premises requisition & control (temporary provisions) second amendment act, 1947. according to the plaintiff the requisitioned portion of the said premises stood automatically released from requisition with effect from april 1, 1992 by virtue of section 10b. the defendant ..... fixed at rs.404/- per month. the premises were requisitioned under the west bengal premises requisition & control (temporary provisions) act, 1947. an amendment to the 1947 act was introduced which came into effect from march 31, 1987. the amendment, that is, section 10b of the act of 1947 provided that a requisitioned portion would stand automatically derequisitioned after expiry of a period of five years .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-25-2014
..... to rent and the provisions of sections 31 and 36 shall apply to any premises held under a lease for residential purpose of the lessee himself and registered under the indian registration act, 1908 (xvi of 1908).wherea. such lease has been entered into on or after the 1st december 1948, and b. such lease is for a period of not ..... vacate the premises. he submits that, during the pendency of the firs.suit the lease expired by efflux of time on december 31, 1984 and as such plaint was amended. with regard to the second suit he submits that, the claim of the plaintiff for mesne profits stands substantiated by the report of m/s.talbot and company being ..... had allegedly sub-let portions of the demised premises in breach of the terms and conditions of the deed of lease. the defendant has filed a written statement. after the amendment of the plaint, the defendant filed an additional written statement. the defendant claims that, it paid the enhanced share of the corporation tax till march 31, 1973. it .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-19-2014
..... 20% of the annual value of the building. submission was, as in respect of period from 1st may 2007 till 30th september, 2012, when the kolkata municipal corporation (amendment) act, 2006 was operative, the respondent authorities cannot levy property tax at any rate more than 20% of the annual valuation of the building, levy of property tax in ..... not cover a building under entry 49 of list ii. submission was in view of the amendment brought about by the legislature with effect from 1st may, 2007 by the kolkata municipal corporation (amendment) act, 2006 under section 171 of the 1980 act that property tax on buildings in kolkata should be between a minimum of 6% and maximum of ..... accordance with section 99, determine the rates at which the tax shall be levied. (emphasis supplied) as seen under section 145a, which was introduced by an amendment of the gpmc act, tax was levied on mobile towers.however, as in the cases in hand i find that on the basis of the agreements and in accordance with the .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-22-2014
..... the phrase substantial question of law as it was employed in the last clause of the then existing section 110 of the civil procedure code (since omitted by the amendment act, 1973) came up for consideration and their lordships held that it did not mean a substantial question of general importance but a substantial question of law which ..... of the case, in so far as, the rights of the parties are concerned in these words: the phrase substantial question of law , as occurring in the amended section 100 is not defined in the code. the word substantial, as qualifying question of law , means- of having substance, essential, real of sound worth, important ..... suppressed the actual production of the final product which attracts the excise duty in absence of any other corroborative evidence. section 35 f of the central excise act provides that the person desirous of appealing against the decision or order shall deposit with the adjudicating authority, the duty demanded or the penalty levied, pending .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-23-2014
..... concluded outside india. we are as such of the opinion that even without the amendment introduced by the finance act, 2010, the liability of the foreign resident to taxation under the indian laws was there. the amendment introduced by the finance act, 2010 has specifically been made with retrospective effect from 1st june, 1976. these ..... are clarificatory amendments. they always have a retrospective effect. they have been made retrospective. place. in this case expressly in the ..... that the explanation under sub-section (2) of section 9 of the income tax act was inserted by the finance act, 2010 albeit with retrospective effect from 1st june, 1996. he contended that the assessee could not have foreseen the amendment to be made in the year 2010. the transaction, in fact, took place .....
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