Court : Guwahati
..... evident from the remarks column, the expenditures were seemingly for enduring benefit giving raise to capital expenditure. distinguishing the assam bengal cement co. ltd. (supra) and empire jute company's case (supra), mr. sharma has contended that the question whether the matter comes under the capital or revenue expenditure isexclusively a question of fact to be determined ..... v. vickers. 1915) 3 k.b. 267 have been held to be in the nature of capital expenditure and not to be deductible under the income tax acts ; and rountree & company v. curtis (1925) 1 k.b. 328, is to the same effect. i think that the principle to be deducted from the series of authorities rests ..... that 'the assessee submitted copy of annual report and accounts which indicates that expenses has been claimed within the limits provided u/s 40a(5) of the act'. thus statement of facts has absolutely belied the findings of the tribunal to the effect that assessee did not furnish the details as required by the assessing officer .....
Tag this Judgment!Court : Guwahati
..... evident from the remarks column, the expenditures were seemingly for enduring benefit giving raise to capital expenditure. distinguishing the assam bengal cement co. ltd. (supra) and empire jute company's case (supra), mr. sharma has contended that the question whether the matter comes under the capital or revenue expenditure isexclusively a question of fact to be determined ..... v. vickers. 1915) 3 k.b. 267 have been held to be in the nature of capital expenditure and not to be deductible under the income tax acts ; and rountree & company v. curtis (1925) 1 k.b. 328, is to the same effect. i think that the principle to be deducted from the series of authorities rests ..... that 'the assessee submitted copy of annual report and accounts which indicates that expenses has been claimed within the limits provided u/s 40a(5) of the act'. thus statement of facts has absolutely belied the findings of the tribunal to the effect that assessee did not furnish the details as required by the assessing officer .....
Tag this Judgment!Court : Guwahati
..... fire and general insurance company limited, formed and registered under the companies act, 1956 (1 of 1956) ; (6) the united ..... under the industrial reconstruction bank of india act, 1984 (62 of 1984) ; (2) the general insurance corporation of india established under the general insurance business (nationalisation) act, 1972 (57 of 1972) ; (3) the national insurance company limited, formed and registered under the companies act, 1956 (1 of 1956) ; (4) the new india assurance company limited, formed and registered under the companies act, 1956 (1 of 1956) ; (5) the oriental .....
Tag this Judgment!Court : Guwahati
..... . under section 387/353/34 ipc & 17/20 ua(p) a. act.(i) demanded rs. 1 crore from the pharmaceutical companies through druggists/stockiest and medical representatives located at khwai bazar area, imphal. this refers to fir no. 84(8)2007 city p. ..... to fir no. 63(6)2007 city p.s. under section 387/353/34 ipc & 17/20 ua(p) a. act.(i) demanded rs. 10 lacs from the new india assurance company, imphal branch, thangal bazar on 5-5-2007. it refers to fir no. 64(6)2007 city p.s. under ..... no. 61(6)2007 city p.s. under section 387/353/34 ipc & 17/20 ua(a) a. act.(i) demanded rs. 15 lacs from the staffs of the national insurance company, imphal divisional office, dharmasala on 11-5-2007 at about 11 a.m. this refers to fir no. 62(6 ..... section 387/353/34 ipc& 17/20 ua(p) a. act.(i) demanded rs. 10 lacs from the staffs of the united india insurance company, imphal branch, thangal bazar on 5-5-2007. this refers to fir no. 65(6)2007 city p.s .....
Tag this Judgment!Court : Guwahati
..... refer to hari nagar sugar mills v. shyam sunder, air 1961 sc 1669, which is also a decision by a constitution bench. in that case, the director of the company had refused to register some share in the name of transferees. this decision was set aside by the deputy secretary to the government of india who directed the ..... general has referred in this connection to swadeshi cotton mills v. stale industrial tribunal, air 1961 sc 1381; som datt v. union of india, air 1969 sc 414; mahabir jute mills v. shibban lal, air 1975 sc 2057 and liberty oil mills v, union of india, air 1984 sc 1271. however, there are some other decisions also of the ..... is accordingly allowed by setting aside the impugned order. it would, however, be open to the respondents to initiate action as contemplated by rule 14 (supra) and thereafter to act in accordance with law.34. before parting, i have a, small observation to make and the same is relatableto the question whether any alternative sitehas to be provided to the .....
Tag this Judgment!Court : Guwahati
..... tariff which is unreasonable. the retrospective operation is specifically assailed in the writ petition. 19. xxxxx 20. in civil rule 1401/87 kamrup paper mill, a company registered under the companies act with office at b.r. phookan road at gauhati is the writ petitioner. the sanctioned load of the mill is 750 kva. the mill alleges the rate ..... , impose higher rates, regulate supply etc. but every field of the board's activity is guided and regulated. ah that is emphasised in air 1987 sc 364 new central jute mills co. ltd. v. u. p. electricity board. 47. the tea estates point out some special features of tea as an industry. tea industry is in three ..... 42. whether the board has power to levy the tariff with retrospective effect was considered in air 1987 sc 364 new central jute mills co. ltd. v. uttar pradesh electricity board, lucknow under the provisions of act 54 of 1948. one of the two questions argued in that case related to retroactivity of tariffs. the question was answered to .....
Tag this Judgment!Court : Guwahati
..... 564. that case had been preferred by the petitioner against the nationalisation of banks under the provision of banking companies (acquisition and transfer of undertakings) act (22 of 1969) (ordinance 8 of 1969) claiming constitutional protection against the provisions of the act by which petitioner claimed to be prejudiced as a share-holder ..... information regarding filing of the writ petition petitioners claimed that notices were issued under certificate of posting to the directors and shareholders of the. company as per companies act as well as articles of association. further, petitioners denied all allegations made in the application. in his arguments mr. jain, counsel for ..... placed before the board for approval and necessary permission of the central government was also never obtained resulting in violation of the provisions of the companies act. the deponent, in their affidavit, has given a detailed description of such laches, breaches and defaults on the part of the writ petitioners .....
Tag this Judgment!Court : Guwahati
..... trade, commerce and industry has been hit hard. central public sector corporations senior executives are reluctant to stay. some have already left. some of the tea companies are almost without senior supervisory staff many of them having shifted to places outside the state.i have had repeated discussions with the chief minister and home minister ..... south bank of brahmaputra and those of dhemaji, lahimpur, sonitpur, darrang, nalbari and barpetia on the north bank, were the worst sufferers. none was spared. tea companies, traders -- small and big -- officials who had the reputation of being corrupt were treated all alike. summons were issued to the members of the tea association to ..... burma and thailand) invaded assam in 1226. mughals invaded assam in 1612 for a brief period. the east india company came to control assam from 1833. assam was a province under the govt. of india act, 1935 and part of the included areas called excluded areas and partially excluded areas referred in section 91 of the .....
Tag this Judgment!Court : Guwahati
..... or planting,-(i) seeds of food crops including edible oil-seeds and seeds of fruits and vegetables ;(ii) cotton seeds;(iii) seeds of cattle fodder;(iv) jute seeds,and includes seedlings, and tubers, bulbs, rhizomes, roots, cuttings, all types of grafts and other vegetatively propagated materials, of food crops or cattle fodder.'25 ..... fit for human consumption. if the contentions of petitioner/corporation that all 'seeds are cereals' are to be presumed as correct, then all seeds are edible; can jute seeds, cotton seeds be edible ?11. while referring the decision halavapalli and sons , the revisional authority has observed as below:terms 'cereals' and 'seeds' have ..... the seeds act, the government has made state seed certification agencies who are responsible to certify seeds and monitor their production and sales.2.2 the indian minimum seed standards' lay down the minimum seed standards required for each crop which can be certified.3. method of seed production.3.1 the company purchases breeder .....
Tag this Judgment!Court : Guwahati
..... been announced and promised under the industrial policy of 1991 cannot be withdrawn by a scheme, such as, the amended scheme of 1999, when the petitioner-company, having acted upon the promises made under the industrial policy of 1991, has altered its position to its detriment by incurring heavy expenses and, particularly, when the industrial ..... as the amendments are within the powers of the respondents/authorities concerned, as envisaged under sub-section (4) of section 9 of the agst act, 1993. since the petitioner-company's said industrial unit sells products not in its own brand name, it is, in terms of the amended scheme of 1999, not ..... industries based on local resources, local demands, local conditions of scarcity and local environment. the petitioner no. 1, which is a limited company, incorporated under the companies act, 1956, having its registered office, at guwahati, established an industry for manufacturing of biscuits, in the year 1986, the said industrial unit of the .....
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