Court : Punjab and Haryana
Decided on : Aug-04-2006
Reported in : (2006)205CTR(P& H)304; [2006]286ITR1(P& H)
..... when no loans had been raised by the assessee at the time of disbursement of funds. this would depend on facts of each case. section 106 of the indian evidence act or the principles analogous thereto places the burden in respect thereof upon the assessee, as the facts are within its special knowledge. however, a presumption may be ..... concerned, the claim of the assessee is that such receipts were in the form of sales tax exemption granted by the state of punjab under the 1991 rules, as amended vide notification dated 29.9.1992. the relevant rule, as is sought to be relied upon by learned counsel for the assessee , is extracted below:4-a (1 ..... p) ltd. : [1997]225itr560(mad) , madras high court disallowed the interest on the borrowed capital to the extent the same was advanced to the directors without interest.27. in indian metals & ferro alloys ltd. v. commissioner of income tax : [1992]193itr344(orissa) , orissa high court held as under:the determinative question in a case of this nature is .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : May-22-2006
Reported in : (2006)203CTR(P& H)397; [2008]296ITR382(P& H)
..... and another stand in another state. the trade notice issued by one customs house must bind all customs authorities and, if it is erroneous, it should be withdrawn or amended, which in the instant case, admittedly has not been done. 17. keeping in view the fact that the interpretation involved in the present case is of a statute, ..... based on a concession or takes a view which it is impossible to arrive at or there is another view in the field or there is a subsequent amendment of the statute or reversal or implied overruling of the decision by a higher court or some such or similar infirmity is manifestly perceivable in the decision.it ..... 272itr118(mp) and cit v. sundaram clayton ltd. : [2006]281itr425(mad) .6. relevant provisions of section 80hhc of. the act reads as follows:80hhc. deduction in respect of profits retained for export business.-(1) where an assessee, being an indian company or a person (other than a company) resident in india is engaged in the business of export out of india .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Apr-03-2006
Reported in : AIR2006P& H201; (2006)143PLR851
..... of one year was decided to be reduced to 6 months.10. as is discernible from its plain language, sub-section (1) of section 13-b of the act enables the court to grant divorce by mutual consent only when it is satisfied that:(i) the marriage had been solemnized between the parties; (ii) the parties have been living separately for more ..... parties moved a joint application on 31.3.2001 and sought leave of the court to amend the said petition and convert it under section 13-b of the act for the grant of decree of divorce by mutual consent. necessary permission was granted by the learned trial court. a perusal of the record shows that the aforesaid application was moved by ..... have been passed by the trial court until the expiry of mandatory waiting period of 6 months as prescribed under section 13-b(2) of the act and accordingly, set aside the impugned decree of divorce on this score alone.2.8 it appears that when the learned single judge was about to conclude the judgment in favour of the wife, .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : May-11-2006
Reported in : (2006)143PLR799
..... of seth bhagirath das and smt. soni bai widow of seth bhagirath das, were also impleaded as respondents. in this petition filed under section 278 of indian succession act, 1925 (in short, 'the act, 1925'), for the grant of letters of administration of the will dated 21.1.1985, read with codicil dated 28.12.1988, the list of properties ..... the executor and the managing trustee, filed civil misc. application no. 1733-cii of 1993 under section 151 c.p.c., for permission to place on record the amended schedule of movable and immovable properties. it was pleaded that more movable property was owned by seth bhagirath das, which was not shown in schedule a by uma aggarwal- ..... of this judgment reads as under:a reading of the above provisions would show that provisions of order 22 rule 4 of the code of civil procedure has been amended by the punjab and haryana high court to facilitate the decisions in the suit and to avoid the malady of abatement. the rules contemplate continuation of proceedings and .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-30-2006
Reported in : [2007]141CompCas26(P& H); (2008)2CompLJ100(P& H); (2006)143PLR191; 2006(71)SLJ444(P& H)
..... in the said objection.29. in respect of the objection that memorandum of association of a company can be amended after following the procedure prescribed under the relevant provisions of the companies act, 1956, including passing of special resolution by the members of the company in general meeting and filing of the ..... of the petitioner companies.7. in the individual meetings of unsecured creditors of the transferor companies, the scheme was unanimously carried through without any modification/amendment. however, in the meeting of unsecured creditors of the transferee company, 148 poll slips representing unsecured credit of rs. 2,803,246,768/- were ..... utl and the transferee company envisaging the incorporation of a new entity for establishing motorola centre of excellence to leverage high end technical capability of indian talent towards creating a cost effective services delivery option for the transferee company projects in asia pacific region exclusively to meet motorola requirements on .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jan-25-2006
Reported in : (2006)143PLR106
..... the objections filed by the respondent were beyond the limitation prescribed, is not sustainable in law.7. the petitioner herein filed a petition under section 17 of the indian arbitration act, 1940. during the pendency of the said petition, the award announced by the arbitrator was received. on 10.6.1995, the trial court passed an order ..... beyond the limitation prescribed under the act, therefore, the amount awarded under item no. 4 could not have been set aside by the learned first appellate court. in support of his contentions, learned ..... court but the learned appellate authority found that the amount awarded against item no. 4 could not be made rule of the court as the arbitrator has acted beyond the terms of the agreement.5. learned counsel for the petitioner has vehemently argued that since the objections filed by the state against the award were .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jan-10-2006
Reported in : 2006CriLJ1386; 2006FAJ246
..... : 1967crilj939 ; chetumal v. state of madhya pradesh : 1981crilj1009 and calcutta municipal corporation v. pawan kumar saraf : 1999crilj1125 all under the prevention of food adulteration act, 1954.' it would be gainsaying that the petitioners have been deprived of their valuable right to have the sample re-analysed from the central drugs laboratory under sub ..... . national organic chemical industries ltd. : (1996)11scc613 this court in somewhat similar circumstances said that the procedure laid down under section 24 of the act deprived the accused to have sample tested by the central insecticides laboratory and adduced evidence of the report so given in his defence. this court stressed the ..... therefore, argued that the summoning order was issued after the expiry date of the insecticide. as per sub-clause (4) of section 24 of the act, the petitioners could mak a request to the magistrate for sending the sample for test or analysis to the central drugs laboratory only after the petitioners were .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jan-06-2006
Reported in : (2006)143PLR345
..... a part owner or fractional owner of the property.17. in view of my discussion made above, the petitioner is a specified landlord under section 2(hh) of rent act. accordingly, this issue is decided in favour of the petitioner and against the respondent.9. the aforesaid finding recorded by the rent controller was not challenged by the ..... is a govt. company, all the employees working in the same are public servants and fall under the category of section 2(hh) of east punjab urban rent restriction act. there are number of authorities which i want to refer here in which employees of various organizations are held to be public servant or govt. employees. as per ..... not press this issue before the rent controller but this court observed that the rent controller should have recorded the finding in terms of section 13-a of the act to the effect that the specified landlord requires the premises in question for his personal bona fide necessity. on that account, the order of the rent controller was .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jan-04-2006
Reported in : 2006CriLJ1329
..... it was held that the high court was at any rate wrong in quashing the prosecution proceedings insofar as they related to offences under the p.c. act. regarding the offences under the ipc, it has been served that the hon'ble apex court has already stated the correct legal position in shreekantiah ramayya munnipalli v. state of bombay : ..... under section 197 of the code is general in nature and it is applicable for all the offences whether alleged to have been committed under the ipc or under the p.c. act. he submitted that such protection is needed as much after retirement of the public servant as before retirement. the protection afforded by section 197 of ..... supra). in that case, two charges were framed against the accused public servant. the first charge was relating to an offence punishable under section 120-b of the ipc for entering into criminal conspiracy to sell electricity to the state of karnataka to be supplied by one private firm. the second charge was relating to the commission of .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jan-20-2006
Reported in : (2006)143PLR81a
..... stage, it shall be gainful to refer to certain provisions contained in part ix and ix-a of the constitution of india inserted by way of 73rd and 74th amendment so as to give powers of self-government' to panchayats in rural areas and municipalities in the urban areas as also to ensure elections to these institutions as a ..... 171f or section 376 or section 376a or section 376b or section 376c or section 376d or section 498a or section 505 of the indian penal code, 1860 or any offence punishable under chapter xiii of this act unless a period of six years has elapsed since the date of such conviction; or(f) if he holds an office of profit ..... and by virtue of its section 228(i) the punjab gram panchayat act, 1952; and (ii) the punjab panchayat samitis and zila parishads act, 1961, were repealed. the statement of objects and reasons reveals that the new enactment has been legislated keeping in view part ix, incorporated by 73rd amendment in the constitution so as to 'endow the panchayats with such .....
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