Court : Kerala
Reported in : (2005)198CTR(Ker)625; [2005]279ITR482(Ker)
..... under this clause.'8. as per rule 21aa where the assessee, being a government servant or an employee in a company, co-operative society, local authority, university, institution, association or body is entitled to relief under sub-section (1) of section 89, he may furnish to the person responsible for making the payment referred to ..... relief under section 89. according to them, such computation as per those rules will be incomplete without the working of eligible rebate under section 88 of the it act. it is contended that when additional salary is apportioned to various previous years, compulsory contribution made to gpf from the additional salary shall also be apportioned ..... related to the financial years 1993-94, 1994-95, 1995-96, they applied to their drawing and disbursing officers for relief under section 89 of the it act. accordingly, they were allowed to compute the relief by apportioning the arrears of pay received by them to the respective previous years. but they were not allowed .....
Tag this Judgment!Court : Kerala
Reported in : 2006(4)KLT604
orderv.k. bali, c.j.1. the negotiable instruments (amendment and miscellaneous provisions) act, 2002 came into being to amend the negotiable instruments act, 1881, bankers' books evidence act, 1891 and the information technology act, 2000 for a purpose. one of the objects to bong about the new legislation mentioned in the objects and reasons of the act of 2002 was to provide for ..... , a period of fifteen years have already gone by. the parties to the litigation are at initial stage, as the case has not made any progress from the date of institution of the same.2. when the petitioner filed a complaint under section 138 of the negotiable instruments act, hereinafter referred to as 'n.i. act', before the chief judicial magistrate .....
Tag this Judgment!Court : Kerala
Reported in : (2005)197CTR(Ker)298; [2005]278ITR155(Ker)
..... fall under the expression 'brokerage, commission charges or any other receipts of similar nature' contemplated under sub-clause (i) of clause (baa) of explanation to section 80hhc(4a) of the it act, 1961 is the question that has come up for consideration in these cases.2. it appeal no. 140 of 2001 arises out of the order passed in ita no. 152 ..... cases and hence we are disposing of the same by a common judgment.3. assessee in it appeal no. 140 of 2001 claimed deduction under section 80hhc(3a) of the it act at the assessment stage and the ao excluded 90 per cent of the export house premium from the business profits on the ground that export house premium has nothing to .....
Tag this Judgment!Court : Kerala
Reported in : 2008(1)KLJ419; (2009)25VST546(Ker)
..... , would be sufficient by themselves to render the retrospective effect unreasonable and to enable us to declare that impugned amendment giving retrospective effect as unreasonable and arbitrary on the touchstone of article 14 and 19(1)(g) of the constitution. apart from this, the ..... tried to impress on us the practical difficulties and inequalities produced by the impugned retrospective legislation and therefore requests us to hold that the impugned amended provisions is unreasonable and arbitrary. we do not think that these inequalities and practical difficulties assuming they exist which may be but peripheral and procedural ..... as under:no. c1/520/2006/ct office of the commissioner.department of commercial taxes,thiruvananthapuram.27th november 2006circular no. 44/2006sub: kerala finance act, 2006 - amendments under kgst act, 1963 and kvat act, 2003 - payment of tax at compounded rate - dealers in foreign liquor and cooked food - instructions - issued - .....
Tag this Judgment!Court : Kerala
Reported in : I(2004)BC378; 2003(2)KLT347; [2003]45SCL555(Ker); [2004]134STC377(Ker)
..... in the context of the unamended definition of 'dealer' in the act. now the definition of 'dealer' in section 2(viii) has been amended by finance act, 1998 under which a bank or a financial institution which, whether in the course of its business or not, sells any gold or other valuable article pledged with it to secure any loan, ..... act. the senior counsel further submitted that though the definition of dealer in section 2(viii) of the act is amended by the finance act, 1998 by introducing a new sub-clause(g) bringing the banks and financial institutions which effects sale of any gold or other valuable articles pledged with them to secure any loan for realisation of such ..... the kerala general sales tax act. the definition of 'dealer' in section 2(viii) of the act was amended by the kerala finance act, 1998 by which a new clause, clause (g) was added whereby a bank or a financing institution which, whether in the course of its business or not, sells any gold or other valuable article pledged .....
Tag this Judgment!Court : Kerala
Reported in : 2008(3)KLJ119; 2008(4)KLT223
..... with the regulations issued by the university grants commission. regulation 2 of the university grants commission (minimum qualifications required for the appointment and career advancement of teachers in universities and institutions affiliated to it) regulations, 2000, hereinafter referred to as the 'regulations' for short, reads thus:2. qualification: no person shall be appointed to a teaching post in university or in ..... any of institutions including constituent or affiliated colleges recognised under clause (f) of section 2 of the university grants commission act, 1956 or in an institution deemed to be a university under section 3 of the said act in a subject if he/she does .....
Tag this Judgment!Court : Kerala
Reported in : AIR1966Ker204; [1967(14)FLR258]
..... would be made cannot be binding on the petitioner. to support this contention, mr. t. c. n. menon relied on the decision of the supreme court in technological institute of textiles v. its workmen, 1965-2 lab lj 149 (sc). the question which arose for consideration in the case was whether the industrial tribunal had jurisdiction to ..... consisting only of a minority of workmen should not be recognised as competent to enter into a settlement. the efftect of the ruling has been nullified by the amendment to section 19 of the. industrial disputes act by adding sub-clause (7) wherein it is stated that a party representing the majority of workmen alone can ..... settlements are fair and reasonable and that the settlements have come into operation9. mr. balagangadhara meiion, appearing for the first respondent, submitted that the prayer in the amended writ petition is is only for a declaration that the settlements arrived at are not binding on the petitioner, that such a declaration can be granted only in .....
Tag this Judgment!Court : Kerala
Reported in : (2005)197CTR(Ker)117; [2005]278ITR327(Ker); 2005(3)KLT883
..... assessee as a supporting manufacturer be included in the 'export turnover' for the purpose of computation of deduction under the proviso to sub-section (3) of section 80hhc of the it act, 1961, is the question that has come up for consideration in this case.2. assessee is a cashew exporter who had made direct and indirect exports for the asst. yr ..... . 1992-93 and claimed total deduction of an amount of rs. 97,54,515 under section 80hhc (1) and (1a) of the it act, 1961. the ao granted separate deductions under section 80hhc(1) and 80hhc(1a) in respect of both direct and indirect exports totalling an amount of rs. 91,10,306 as .....
Tag this Judgment!Court : Kerala
Reported in : 2004(3)KLT1083
..... other dues payable by any person to the government, may be recovered under the provisions of this act.''71. power of government to declare the act applicable to any institution.-thegovernment may, by notification in the gazette, declare, if they are satisfied that it is necessary to do so in public interest, that the provisions of this ..... shall be applicable to such recovery'. the words 'all the provisions of this act shall be applicable to such recovery' were insetted only to obviate the necessity of amending the other provisions of the revenue recovery act to recover the amounts declared to be recoverable under the revenue recovery act. it would follow that cl .(j) of ..... section 2 of the revenue recovery act would not require any amendment and that this clause will be deemed to include the arrears due from the employer under the act and such arrears will partake the character of 'arrears of .....
Tag this Judgment!Court : Kerala
Reported in : (2003)182CTR(Ker)390; [2003]263ITR613(Ker)
..... it act, 1961 (for short 'the act')2. this is an appeal filed by the it department against the order of the tribunal, cochin bench, in ita l32/cochin/1994 in respect of the asst. yr. 1984-85. the respondent-assessee is a charitable trust constituted as per a registered trust deed of the year 1928 under the societies and charitable institutions ..... act was being allowed to the respondent-assessee upto and including the asst. yr. 1983-84. section 11 of the act was amended in 1983 by incorporating section 11(4a). based on said amendment the assessing authority rejected the assessee's claim on the ground that the assessee-trust did not satisfy the requirements of section 11 ..... the ambit of section 11(4a)(b) of the act. all the authorities including the tribunal proceeded on the assumption that a trust, irrespective of being an institution, will be entitled to exemption provided the other conditions stipulated in clause (b) are satisfied. it is in that context the tribunal had relied on the decision .....
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