Court : Supreme Court of India
..... " includes additions, alterations, replacements or remodelling of any existing civil structure; (c) temporary transfer or permitting the use or enjoyment of any intellectual property right; (d) development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software; (e) agreeing to the obligation to refrain from an act, or to tolerate an ..... with some special features to attract the customers, the building could be treated as a plant. in the case of commissioner of income tax, karnataka v. karnataka power corporation20, this court held that an electricity power generating station building would have to be treated as a plant as it would satisfy ..... preclude the classification of property, credit, profession and events for taxation. he submitted that it is settled law, as held in the case of hari krishna bhargav v. union of india & anr28 that a taxing statute is not open to challenge on the ground that the tax is harsh or excessive .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Madras
Reported in : (1998)67ITD573(Chennai)
..... vs. union of india air (c) mohinder singh gill vs. chief election commissioner air 1978 sc 851; and (d) k. v. panduranga rao vs. karnataka dairy development corporation-indian factories journal.18.4. the approval order of the cit was also assailed by the assessees' counsel on the ground that it contained no reasons whatsoever ..... and on the basis of various authorities of the apex court as well as different high courts.19. the departmental representative, shri goraknathan assisted by shri krishna rao, the ao vehemently repelled all the arguments and submissions of the assessees' counsel, shri santhanakrishnan. according to the departmental representative, the search operations were ..... by limitation but are also lawfully not sustainable for other reasons also, as contended by shri santhana krishnan. it was the contention of shri santhana krishna that the ao did not act independently in making the enquiries and in framing the impugned assessments but was greatly influenced and carried away by the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Jodhpur
Reported in : (2006)104TTJ(Jodh.)149
..... fit in.23. the issue as to what constitutes manufacture is a perennial problem, because concessions meant for manufacturing units as new industrial undertakings or by way of development rebate, investment allowance, etc. are sought to be whittled down by adverse interpretations.24. in the interesting decision of kamataka high court in cit v. gogte minerals ..... to investment allowance on the screening plant and electrical installations used in mining. in the case of hind nippon rural industries v. cit , the hon'ble karnataka high court held that the assessee purchasing granite blocks made on specifications stated by the assessee and no quarrying was done by the assessee, the assessee mainly engaged ..... as the original commodity but instead is recognized as a new and distinct article, then a manufacture can be said to take place.cit v. sree krishna pulverising mills the barytes are distinct not only in form and name but also in use from barytes powder and barytes powder is a distinct and separate .....
Tag this Judgment!Court : Chennai
..... aspects of the scheme and its field level monitoring will vest with the director of social welfare. viii. the principal secretary/special commissioner, integrated child development services scheme should work out the detailed tender conditions with due regards to pre qualifications, technical specifications, technical capabilities, financial conditions, experience and production ..... writ appeals, that it is an arbitrational dispute and m/s.christy friedgram industry private limited, which had effected supplies in the state of karnataka, filed an application under section 9 of the arbitration act before the civil court at bangalore and later on, it was withdrawn consequent upon ..... and wild allegations are levelled against thiru t.s.kumarasamy and in fact, arbitration proceeding in respect of the transaction, which took place in karnataka, has already commenced and a retired high court judge has been appointed as arbitrator. it is further submitted by the learned counsel that the experience .....
Tag this Judgment!Court : Andhra Pradesh
..... industrial area township was deleted from tanuku mandal praja parishad. the 5th respondent, by his letter dated 23.03.2013, requested the mandal parishad development officer, tanuku to conduct a meeting of the township committee for an urgent resolution to be passed for merger of the 1st petitioner with the ..... were not so, the statutory provision might as well not have been enacted. (state of u.p.v. singhara singh ; dhananjaya reddy v. state of karnataka ; ramchandra murarilal bhattad v. state of maharashtra ; and state of gujarat v. shantilal mangaldas ).the question which, however, necessitates examination is whether contravention ..... 2002) 1 scc3314) (1992) 4 scc30515) (1988) 4 scc22616) (2000) 7 scc55217) air1976sc253818) (2011) vol. 52 apstj85(db) 19) 2004 (1) alt65920) 2003 (4) klj453 (karnataka high court fb) 21) air1974sc122) (2008) 5 scc3323) 2008 28 jt63924) air1997sc128= (1997) 9 scc49525) air1964sc96226) air1974sc55527) (1980) 2 scc471= air1980sc31928) 2000(3) ald120(db) 29) 2005 .....
Tag this Judgment!Court : Delhi
..... received during the current year were un-taxable, but sham and bogus gifts would fall foul and attract correction and taxation under section 68 of the act. in state of karnataka versus j.jayalalitha and others, (2017) 6 scc263 ghose, j.in paragraph 213 of the said citation had referred to section 68 of the act and relied on sumati dayal ..... . the respondent /assessee was carrying on benami business in the name of m/s. universal enterprises, m/s. vishal vyapar, m/s. kumar traders, m/s. nutan enterprises, m/s. krishna traders and m/s. evergreen corporation, which were not accounted for and reflected in the books of accounts. these firms were trading in acrylic sheets, off-cuts and scrap. as .....
Tag this Judgment!Court : Delhi
..... received during the current year were un-taxable, but sham and bogus gifts would fall foul and attract correction and taxation under section 68 of the act. in state of karnataka versus j.jayalalitha and others, (2017) 6 scc263 ghose, j.in paragraph 213 of the said citation had referred to section 68 of the act and relied on sumati dayal ..... . the respondent /assessee was carrying on benami business in the name of m/s. universal enterprises, m/s. vishal vyapar, m/s. kumar traders, m/s. nutan enterprises, m/s. krishna traders and m/s. evergreen corporation, which were not accounted for and reflected in the books of accounts. these firms were trading in acrylic sheets, off-cuts and scrap. as .....
Tag this Judgment!Court : Supreme Court of India
..... referring to singh builders (supra), this court acknowledged the increased complaints against disproportionate fees being charged by the arbitrators and made certain suggestions for the healthy development of arbitration in india. one such remedy suggested by this court was disclosure of the fee structure prior to the appointment of arbitrators to enable any ..... arbitral tribunal.6 further, the rules, as framed by the high courts, except 6 high courts of kerala, madhya pradesh, delhi, punjab and haryana, rajasthan, karnataka and madras have framed rules. arbitration petition no.5 of 2022 & ors. page 8 of 69 for the high court of kerala, are applicable when the ..... crores. an arbitral tribunal was to be constituted in terms of clause 67.3 of the contract. both parties nominated their arbitrators ntpc nominated shri krishna mohan singh and afcons-shetty nominated shri santanu basu rai chaudhuri. when the nominated arbitrators failed to appoint a presiding arbitrator, afcons-shetty approached the .....
Tag this Judgment!Court : Kerala
..... cannot also defeat the right of the petitioner and the rejection of approval of appointment of the petitioner cannot thus be supported." 16. in rajasthan state industrial development and investment corporation v. subhash sindhi co-operative housing society, jaipur and others (2013 (5) scc427 the question that came up for consideration before the ..... . n. nagarajan and others, etc. v. state of mysore and others etc., air1966sc1942 sant ram sharma v. state of rajasthan and others, air1967sc1910 secretary, state of karnataka and others v. umadevi and others, air2006sc1809 and mahadeo bhau khilare (mane) and others v. state of maharashtra and others, 2007 (5) scc524. xxx xxx xxx 47 ..... disciples or otherwise form a cult or sect of hindu religion. they believe in the birth of sage ramakrishna in dakshineswar as an avatar of rama and krishna and follow the principles of hinduism discovered, expounded, preached and practiced by him as those conducive to their spiritual well being as the principles w.a .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Madras
Reported in : (1991)36ITD1a(Mad.)
..... as every manufacturer who introduces a new commodity in the market would test the quality of its new product at every stage to capture the market and develop a competitive edge.97. the learned departmental representative, therefore, argued that no distinct, identifiable industrial undertaking capable of functioning independently had come into existence for ..... undertaking of a partnership firm and claimed deduction under section 80j, which was rejected by the departmental authorities and the tribunal, which was upheld by the karnataka high court. therefore, this decision is of no assistance to the department in the present case.127. the next decision of the kerala high court in ..... and k.d. & sons, bhubaneswar as its distributors of wholesalers who in their turn, had appointed dealers at various places in tamil nadu, andhra pradesh, karnataka and kerala and also in orissa.paper book no. ii filed by the appellant contains a list of the dealers availing the facilities provided by the trust. this .....
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