Judgment Search Results Home > Cases Phrase: insecticides act 1968 section 26 notification of poisoning Court: chennai Page 2 of about 158 results (0.110 seconds)

Commissioner of Income-tax Vs. Geo Industries and Insecticides (i) Pvt ...

Court : Chennai

Reported in : [1998]234ITR541(Mad)

..... before the commissioner that the loss incurred by the assessee in the cashew department and the hessian department cannot be set off against the profits from the insecticides department. the irresistible conclusion one reaches is that the set off of the loss from the two different and distinct businesses against the profits of other ..... '. . . the losses of the cashew department and the losses of the hes-sian department (if any) cannot be set off against the profits of the insecticides department for and from the assessment year 1974-75. since this has been done the orders were certainly erroneous and they would be prejudicial to the interests of the ..... of the hessian department (if any) after giving adequate opportunity to the assessee-company.' 2. the income-tax officer thereafter made a fresh assessment under section 143 of the act in pursuance of the directions of the commissioner of income-tax given in the revision. in the said assessment proceedings, the income-tax officer accepted the .....

Commissioner of Income Tax Vs. Geo Industries and Insecticides (i) Pvt ...

Court : Chennai

Reported in : (1998)147CTR(Mad)426

..... represented before the cit that the loss incurred by the assessee in cashew department and the hessian department cannot be set off against the profits from the insecticide department. the irresistable conclusion one reaches is that the set off of the loss from the two different and distinct businesses against the profits of other business ..... ito to consider the assessees claim for deduction towards damages payment.7. we have carefully considered the rival submissions of the learned counsel. under s. 263 of the act the revisional powers of the cit are wide. in cit vs. manjunathesware packing products & camphor works (1986) 231 itr 53 , the apex court held that the ..... of the hessian department (if any) after giving adequate opportunity to the assessee-company.'2. the ito thereafter made a fresh assessment under s. 143 of the act in pursuance of the directions of the cit, given in the revision. in the said assessment proceedings, the ito accepted the claim that even ignoring the cashew .....

N. Seetharaman Vs. the Assistant Commissioner of Income Tax

Court : Chennai

Reported in : (2008)216CTR(Mad)238; [2008]298ITR210(Mad)

..... cashew department and the losses of the hessian department could not be set off against the profits of the insecticides department for and from the assessment year 1974-75. the income-tax officer thereafter made a fresh assessment under section 143 of the act in pursuance of the directions of the commissioner and accepted the claim of the assessee that even ignoring the ..... correct key which matches the concerned lock. therefore, in proceedings, to give effect to order under section 263 of the act, the assessing officer cannot be permitted to undertake an exercise not warranted by the legislative scheme.15. in commissioner of income tax v. geo industries and insecticides (i) pvt. ltd. reported in : [1998]234itr541(mad) , the commissioner of income tax initiated suo .....

Vijayalakshmi Insecticides and Pesticides (P.) Ltd., in Re

Court : Company Law Board CLB Chennai

..... been complied with, thereby safeguarding the interests of concerned parties. nevertheless, considering the genuine apprehension expressed by the roc and in exercise of the discretion vested under sub-section (5) of section 17 of the act, i propose to impose appropriate conditions in the interest of depositors of nfl. accordingly, it is hereby ordered that the alteration in the memorandum of association of ..... sri eatla satyanarayana raju and kosuri janakirama raju for manufacture of pesticides, insecticides and formulations and cattle feed respectively and set up factories, plants for manufacture of the above and allied products and to take up manufacture of organic and inorganic chemicals and agro based processing industries and to act as agents, dealers, distributors of these products etc. the petitioner company is .....

S.R. Srinivasa Thathachariar Vs. Pitchai Muthu Moopan and ors.

Court : Chennai

Reported in : 1972CriLJ287; (1971)IIMLJ424

..... made by the petitioners for removing the cut sugarcane plants, the shrubs, for irrigating water, for raising cotton for planting plantains, for manuring these items, for purchasing insecticides and so on, are found in these accounts for the year commencing from 2nd february 1970. the last column contains remarks about the presence and absence of the nannaval ..... . the result is that all these lands are now registered in the record of rights as the lands under the self cultivation of the petitioners. under section 13 of the act, an entry in the approved record of tenancy rights shall be presumed to be true and correct until the contrary is proved or a new entry is ..... agent or a servant which is permissive, cannot give him a locus standi as against his principal or master. the possession that can be pleaded in a proceeding under section 145. criminal procedure code must be possession based on a claim of right to possession; vide baji rao v. mt. dadibai air 1926 nag 286. as pointed out in .....

Mycol (Private) Limited Vs. Commissioner of Income-tax, Madras

Court : Chennai

Reported in : [1984]150ITR609(Mad)

..... u.s.a. the main products manufactured and distributed by m/s. velsicol chemical corporation is endrine, which is a substance used in the manufacture of pesticides and insecticides. the role of the assessee as agent of the american company is to import the goods and supply them to various constituent dealers and sub-dealers on the basis of ..... qualification has not been made one of the grounds for disallowance in whole or in part of the remuneration to the director in a closed company under section 40(c)(i) of the act. but we cannot entirely disregard this aspect of the equipment or what of it, in mrs. anusuyadevi, considering that the finding as to unreasonableness or ..... the board resolutions. the company's accounting year ends with the completion of september every year. in the relevant account years corresponding to the assessment years 1965-66 to 1968-69, the assessee had debited a fixed remuneration of rs. 350 per month as dwell as the commission at the rate of 10 per cent. of the net .....

Spencer and Co. Vs. the Joint Commercial Tax Officer

Court : Chennai

Reported in : [1969]24STC161(Mad)

..... case is that the tribunal was wrong in having included the cost of sprayers in the assessable turnover as they are being used for the purpose of spraying insecticides on agricultural crops and as such they should be classified as articles used for agricultural purposes coming within the purview of the saving clause in item 23 of ..... made thereunder has not been questioned. the learned assistant government pleader appearing for the revenue, would sustain the levy of sales tax under the madras general sales tax act as section 6 thereto enables it. according to him, neither article 301 nor article 304 can ever operate as a bar for the impost. the addition of the tax ..... the state to collect such gallonage fee which is expressly provided for and referred to in the madras liquor (licence and permit) rules, 1960, made under section 54 of the madras prohibition act, 1937. clause (xi) of rule 22 noticed under the above rules, is one of the conditions applicable to licences issued under the said rules. .....

The Anglo-american Direct Tea Trading Company Ltd. and ors. Vs. the As ...

Court : Chennai

Reported in : [1972]29STC123(Mad)

..... machines and laboratory stores, polythene bags, sheetings and ropes, seeds (tea and shade trees), mechanical saws, winches, soil fumigants, chemicals.2. crop protection.-fertilisers, manures, insecticides, fungicides, acaricides, weedkillers, tree killers, dusting and spraying materials, blowers, chemicals, respirators, eye shields, sprayers, dusters and spares.3. crop collection.-shears, plucking baskets, ..... is a combination of an agricultural activity as well as a manufacturing activity might apply for a certificate of registration under section 7 read with section 8 of the act; and in those circumstances it has to be judged whether the goods for which the certificate was asked for are intended ..... that the certificate should be limited to such of those goods which are essential for the manufacture of tea by the petitioner. ultimately, in 1968 alter hearing the petitioner, it was found that the articles which were necessary for the petitioner in its capacity as an agriculturist growing tea .....

Titan Watches Ltd. Vs. Union of India

Court : Chennai

Reported in : 1994(46)ECC117; 1994(69)ELT22(Mad)

..... 10. i have considered the rival submissions. 11. the notification in question reads as follows :- 'in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts horological ..... only granted where such chemicals are used for what is termed in the affidavit in reply dated 10th july, 1970 as 'chemical intermediates' for manufacture of insecticides, pesticides and fungicides, and that the certificates issued by the director general of technical development, government of india, are not conclusive. this argument on behalf ..... appreciate this approach of the 1st respondent. there is no question of the 1st respondent interpreting the notification, exh. a to the petition, dated 1st march 1968. once the conditions mentioned in paragraph 2 of the said notification are complied with, it was obligatory upon him to grant the exemption thereunder. he was .....

P. Arul and 237 ors. Vs. Tamil Nadu State Electricity Board and 22 ors ...

Court : Chennai

Reported in : (1996)ILLJ376Mad

..... in 1985 (ii) lln 440 (naresh chander and ors. v. hindustan insecticides, ltd), the division bench of the delhi high court had an occasion to consider the scope of section 22 of the act and it was held therein that the trained apprentices under the apprentices act have a legitimate expectation and interest to seek employment and recognise a legal remedy ..... been constituted. the directions of the state government which were the subject matter of consideration by the full bench of the kerala high court in the decision reported in air 1968 ker 77 (supra) and by the apex court in the decision reported in : [1992]2scr516 (supra) were directions issued in a given case and not generally by ..... given to viva voce test as against written examination, can be laid down and that the weightage must vary according to the requirement of service.19. in. air 1968 ker 77 (a.m. mani v. state electricity board) it was held by a full bench of the kerala high court that the state electricity board functioning under .....