Judgment Search Results Home > Cases Phrase: indian boilers amendment act 2007 section 3 amendment of section 2 Court: mumbai Year: 2014 Page 6 of about 234 results (0.197 seconds)

Sun Polytron Industries Ltd. Vs. Commissioner of Income-tax-2, Mumbai

Court : Mumbai

..... this court therefore had proceeded on the footing and on perusal of the record of the case held that the assessee invoked section 115jb of the income tax act but the amendment thereto and which was crucial in nature has been omitted from consideration by the tribunal. that is how the revenue's appeal was allowed by this order and ..... court passed an order in the earlier appeal of this very assessee and directed that the tribunal must determine the matter afresh in the light of the amended section 115jb of the act, then, it is not open for the assessee to urge that section 115jb is inapplicable. the tribunal has also found that a mere provision has been ..... for determination and consideration. it is submitted that the tribunal committed an error apparent on the face of the record in applying section 115jb of the income tax act 1961 as amended and particularly in relation to explanation (1) which is an explanation for sub-section (2) of section 115jb and clause i thereof. that clause may have .....

M/S. Shriniwas Machine Craft Pvt. Ltd. Vs. the Income Tax Settlement C ...

Court : Mumbai

..... for assessment only because the final order of assessment under section 143 (3) was not passed, would run counter to the statutory amendments made in section 245a(b) of the act.? thus on the above ground also there is no reason to interfere with the order of the settlement commission dated 15 march 2013. ..... for settlement was made to the settlement commission. the newly added proviso and explanation thereto (2007 amendment) excluded proceedings for assessment/reassessment under section 147/148 of the act from the purview of pending proceedings before the assessing officer. thus, post 2007, it is only proceedings for those assessment ..... be proceedings pending before the income tax authorities, permitting an application to be made under chapter xixa of the act for settlement of cases. however, post 1 june 2007, definition of case was amended and it was restricted to only mean proceedings pending before an assessing officer on the date on which the application .....

Court : Mumbai

..... the export of service with best international practice, the export of the service rules, 2005 were notified. 38. the final submission of mr.sridharan is that the amendment/deletion made on 27.02.2010 is clarificatory and would govern all pending claims as well. alternatively, if the stand of the revenue that onsite services provided ..... which appointment tminc has accepted. 41. mr.kantharia submits that it is not in dispute that tech mahindra americas inc. is incorporated in america and not an indian company. from the combined reading of the above two clauses it is clear that tech mahindra americas inc. is a software developer. the agreement between the parties ..... mr.sridharan has placed reliance upon the following materials:- (1) section 64 of the finance act, 1994, (2) section 65(105) of the finance act, 1994, (3) sections 66, 66a of the finance act, 1994, (4) the export of service rules, 2005 as amended from time to time, (5) the taxation of services (provided from outside india and .....

People's Movement for Civic Action through Its General Secretary, Patr ...

Court : Mumbai Goa

..... the facts of the present case as the apex court has held that the judgment dated 18.04.1996 in indian council for enviro-legal action v/s union of india, declaring part of the amendment notification dated 16.08.1994 to be illegal will not affect the completed or ongoing constructions being undertaken pursuant to ..... its operation was neither stayed by this court nor by the government. therefore, a citizen was entitled to act as per the said notification. this court finds that the rights of the parties were crystallized by the amending notification till part of the same was declared to be illegal by this court. therefore, notwithstanding the fact ..... plans with such deviations are submitted and obtained, the approval prior to the occupancy of the building. 2) the authority may subject to the provisions of the act, revoke any permission given under these regulations if it is found that subsequent major deviations have taken place during development and proper permission for these changes have .....

Udaykumar Jethamal Khiwansara Vs. Usha Uday Khiwansara

Court : Mumbai

..... years the respondent had deserted the appellant for no justifiable reason. 14. in response to the plea of desertion as permitted to be raised by way of amendment, the respondent denied that she had deserted the appellant on 21st april, 2003 without any justifiable reasons. she further denied that the appellant had made various calls ..... she has not returned back thereafter. ultimately, on 12th july, 2004 the petitioner filed aforesaid petition for divorce on the ground of cruelty. the petition was subsequently amended and the ground of desertion was also pleaded. 3. the respondent filed her written statement vide exh.19. she denied the averments made by the petitioner in his ..... the appellant in the written statement amounts to causing mental cruelty under section 13(1)(ia) of the said act. as to point no.(b) :- 13. the ground of desertion has been raised by the appellant by amending the petition during pendency of the proceedings. by moving application below exh.77 on 27th april, 2006, it .....

Nitin Gandhi and Another Vs. Dinyar Pheroz Dubash and Others

Court : Mumbai

..... any material or evidence for establishing that the subsequent purchaser is not a bona fide purchaser, at the stage when leave for impleadment/consequential amendments is being applied for. as noted earlier, the expression 'bona fide purchaser' means and implies a purchaser who purchases a property without ..... 2011 in suit no.1241 of 2007 declining the appellants (original plaintiffs) leave to implead subsequent purchaser of the suit property and for consequential amendments to the plaint. 2. we have heard mr. shailesh shah, learned senior counsel for the appellants, mr. pradeep sancheti, learned senior counsel ..... act), there was no question the plaintiffs claiming any specific performance against such subsequent purchaser. learned single judge noted that there were no allegations in the affidavit supporting the chamber summons to the effect that the subsequent purchaser was not a bona fide purchaser. learned single judge went on to note that in the statement in the proposed text of amendment .....

M/S. Bombay Intelligence Security (i) Ltd. Vs. Harinarayan Jeet Bahadu ...

Court : Mumbai

..... attached to the office or by reason of the powers vested in him, functions mainly of a managerial nature.?(emphasis supplied) (note: by maharashtra act no.xxiii of 2006 dated 26.2.2006, by amendment in sub-clause (iv) words one thousand six hundred rupees? are substituted by six thousand five hundred rupees?) a plain reading of the ..... the work done by him will not convert his employment as a clerk into one in supervisory capacity. this principle finds support from the decisions of this court in south indian bank ltd. v. a.r.chacko and management of m/s.may and baker (india) ltd. v. their workmen. in the present case, we have, therefore, ..... , technical, operational, clerical or supervisory work for hire or reward, whether the terms of employment be express or implied, and for the purposes of any proceeding under this act in relation to an industrial dispute, includes any such person who has been dismissed, discharged or retrenched in connection with, or as a consequence of, that dispute, or .....

Herald Publications (P.) Ltd. Vs. Commissioner of Income Tax, Panjim

Court : Mumbai

..... in march, 2000/ november, 1999, but the assessee choose not to file return and disclose that income. 10. she invites attention to the amendment effected in 2009 to the income tax act,1961, vide section 2(29ba) where the parliament has added the definition of phrase "manufacture". she contends that sweeper, clerk, peon are not ..... its judgment in case of south arcot dist. co.op marketing society ltd. (supra), has considered the provisions of section 14(3)(v) of the indian income tax act, 1922. the exemption provided for, was found to be with a view to encourage the cooperative societies to construct warehouses which were likely to be useful ..... working as casuals, were engaged in the manufacturing process was not in dispute. 21. here the provisions of section 80 ia (2)(v) of the income tax act employs two phrases; first one is "industrial undertaking" and the second is "manufacturing process". this clause (v) considers the industrial undertaking which manufactures or process articles or .....

Parvatibai and Others Vs. Hareshwar and Another

Court : Mumbai Aurangabad

..... and 227 of the constitution. (2) interlocutory orders, passed by the courts subordinate to the high court, against which remedy of revision has been excluded by the cpc amendment act no. 46 of 1999 are nevertheless open to challenge in, and continue to be subject to, certiorari and supervisory jurisdiction of the high court. (3) certiorari, under ..... before the high courts. we sum up our conclusions in a nutshell, even at the risk of repetition and state the same as hereunder :- (1) amendment by act no.46 of 1999 with effect from 01.07.2002 in section 115 of code of civil procedure cannot and does not affect in any manner the jurisdiction ..... courts has almost obliterated the distinction between the two jurisdictions. while exercising jurisdiction to issue a writ of certiorari the high court may annul or set aside the act, order or proceedings of the subordinate courts but cannot substitute its own decision in place thereof. in exercise of supervisory jurisdiction the high court may not only .....

Subray Narayan Prabhu Dessai and Another Vs. Government of Goa, Throug ...

Court : Mumbai Goa

..... /0 and survey no.65? (ii) whether the defendants prove that the suit properties belong to them? (iii) whether the defendants prove that suit is barred under the indian forest act in view of publication to notification under section 4? (iv) what relief? what order? 17. issues no. 1 to 3 are answered in negative by the trial court ..... the pendency of the suit, according to the plaintiff, the defendants allowed one agency to do mining activities in the suit property. to that effect the plaint was amended. 8. it is the case of the plaintiffs that remaining portion of survey no.62/0 belongs to the communidad of rivona but since they abandoned the claim over ..... trial court has not framed issue of limitation. it appears that with regard to provisions of section 20 of the indian forest act and on the basis of the contentions of the defendants that notification was issued under the forest act, to declare the suit property as forest, some issue of jurisdiction was framed. the issue could have been there .....