Court : Chennai
Reported in : (2004)4MLJ335
..... all consequential benefits.94. in this context, a few of the judgments of the hon'ble supreme court are be required to be referred.95. in the judgment reported in ' (karnataka state road transport corporation, bangalore versus sheikh abdul khader and others, etc.)', the hon'ble supreme court held as under in para 13:-'13. ..... admittedly, the requirement of section 25 ..... further contended that by virtue of rule 38 and 43 of the pension rules, inasmuch as the various gang mazdoors were entitled for pension as well as gratuity, even the amended prayer of the respondent in their writ petition cannot also be considered. 5. based on the provisions of the industrial disputes act, the learned counsel contended that the activities of .....
Tag this Judgment!Court : Chennai
Reported in : (2004)4MLJ380
..... being advocates have no locus to maintain these writ petitions in terms of the legal principles enunciated by the supreme court in federation of bar associations in karnataka v. union of india : air2000sc2544 . he also submits that the writ petitions are hit by laches as the decision to constitute the madurai bench was ..... ), the following sub-clause shall be substituted, namely:- '(b) the union territories specified in the first schedule; and'.(2) for the first schedule to the constitution as amended by the states reorganisation act, 1956, and the bihar and west bengal (transfer of territories) act, 1956, the following schedule shall be substituted, namely:- 'first schedule ..... the following part a states. 1. assam 2. bihar3. bombay 4. madhya pradesh 5. madras6. orissa7. punjab8. uttar pradesh9. west bengal by the 7th constitution amendment, the first schedule, referring to articles 1 and 4, has done away with the categorization of parts a, b & c states and has categorized only the states .....
Tag this Judgment!Court : Chennai
Reported in : AIR2005Mad149; (2004)4MLJ545
..... learned single judge in his order dated 15-12-2003 in support of his submission. the learned counsel relied upon ' : [1990]1scr229 (m/s.g.j. fernandez versus state of karnataka and others)', ' : [1991]2scr696 (poddar steel corporation versus ganesh engineering works and others) and : air2001sc3887 (union of india and others versus dinesh engineering corporation and another)' in support of his .....
Tag this Judgment!Court : Chennai
Reported in : 2005(1)CTC516; 2005(101)ECC659
..... that state:provided that nothing in this clause shall prevent parliament from enacting at any time any law with respect to the same matter including a law adding to, amending, varying or repealing the law so made by the legislature of the state.4.9. explaining the doctrine of repugnancy, as well as the doctrine of pith and substance and occupied field ..... , the apex court in i.t.c. ltd. v. state of karnataka, , laid down the following principles:'the cardinal principles justifying the competency of the respective legislatures with respect to the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Chennai
Reported in : (2004)85TTJ(Chennai)1049
..... learned departmental representative, apart from submitting that manner of acquisition of aoc required to be investigated and so invoking section 263 was justified. but, as held by the hon'ble karnataka high court in the case of l.f. d'silva (supra), a mere fishing enquiry in the hope of digging out material which would throw a doubt on the manner ..... , then there would be no end to the proceeding and it will go on getting expanded and expanded which is not permissible under law. as held by the hon'ble karnataka high court in the case cited supra, the law does not permit expanding proceedings under section 263 after its initiation beyond what is stated in the notice itself.15. even ..... this mistake is not a curable one as enumerated in section 292b of it act.14. in this connection, useful reference may be made to the decision of the hon'ble karnataka high court in the case of cit v. l.f. d'silva (1991) 192 itr 547 (kar), wherein the department sought to expand the scope of the section 263 .....
Tag this Judgment!Court : Chennai
Reported in : (2005)193CTR(Mad)661; [2005]273ITR307(Mad)
..... can never be considered as a deduction or exemption like that of section 10(10c).6. the ao has relied on the letter of cbdt addressed to the chief cit, karnataka and goa, however, this is not a circular which can be said to be binding on the ao. in any case, this is not binding on appellate authorities. reliance ..... be brought within the ambit of the charging section by clear words, he could not be taxed at all.where a product is equally covered by clear wording of the amended item, reference to the past history of the unamended item is irrelevant (reliance silicon v. cce 1997 1 scc 226.a liberal interpretation of a taxing provision cannot be ..... . this view draws support from cbdt circular no. 657, dt. 31st aug., 1993. in paras 16 to 16.3 of this circular, while explaining the scope and effects of the amendment introduced by the finance act, 1993, in section 10(10c), it has been stated as under :'extending the tax exemption on payments under voluntary retirement schemes to employees of certain .....
Tag this Judgment!Court : Chennai
Reported in : (2005)1MLJ378
..... india v. international trading co. : air2003sc3983 .15. the decisions cited by the counsel for the third respondent-mci are these:1) medical councll of india v. state of karnataka : [1998]3scr740 ;2) medical councll of india v. madhu singh : [2002]supp2scr228 .16. we have heard the counsel for the parties and given our thoughtful consideration to ..... admittedly, the writ appellants were appointed under the statutory provision, namely rule 21(a) of the special rules for the medical service. the said rule has been amended by g.o. ms. no. 712, health department, dated 14.11.1995 by which it was required that every assistant surgeon should complete five years of service ..... nadu public service commission was issued for recruitment of the assistant surgeons and the g.o. ms. no. 712, health department, dated 14.11.1995 whereby amending the special rules, viz., rule 21(a) of the special rules for the medical service requiring every assistant surgeon should complete five years of service on duty as .....
Tag this Judgment!Court : Chennai
Reported in : 2005(2)CTC321; (2005)2MLJ506
..... planned industrial development. the prime minister is its ex officio president. its director general is appointed by the government of india. the power to frame, amend or repeal bye-laws can be done only with the sanction of government of india. all decisions can be reviewed by the prime minister and his orders are ..... were employees of international crops research institute ('icrisat' in short)/first respondent therein. their services were terminated. they filed writ petitions before the high court of karnataka against icrisat and the union of india. the writ petitions were dismissed on the ground that icrisat was not amenable to writ jurisdiction under article 226 of ..... government employees can be inducted as members of the corporation and that too with the previous approval of the state government. the rules of corporation can be amended, varied or deleted only with prior approval of the state government. upon winding up, the assets to be distributed in the manner determined by the state .....
Tag this Judgment!Court : Chennai
Reported in : (2005)3MLJ149
..... o.s. no. 40 of 1996 has been filed for declaration of title to the trust properties which shows the real intention of the plaintiffs.21. the supreme court in karnataka board of wakf v. government of india and ors. 2005 (1) lw 730, has held that the scope of order 41, rule 27, c.p.c. is clear to the ..... time to file counter affidavit and after a long delay, counter affidavit was filed and then, the matter was posted for enquiry. a petition to receive additional counter and to amend the original counter was filed and it was dismissed and thereafter, arguments were heard and posted for orders. in the meantime, on the petition filed by the respondents 4 and .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Chennai
Reported in : (2005)96ITD500(Chennai)
..... of properties. only certain procedures were prescribed and such sale could be conducted by a sale committee, which comprised the nominees of state government of tamil nadu and karnataka, nominees of idbi and sbi and two representatives of management and special director appointed by the bifr. in fact, some agreements were entered for development and sale ..... be deducted from all the assets belonging to the assessee. as noted by us while deciding the principal issue of deductibility of debts, the definition has been amended with effect from 1-4-1993 and now only debts incurred in relation to assets are allowed to be deducted. this decision is, therefore, of no help ..... debts incurred by the company have been secured against such assets, which cannot become the basis for deducting the assets. he submitted that even in view of the amendment, board has issued circular no. 663, dated 28-9-1993, which has clarified that even liabilities like income-tax and wealth-tax liability are no more deductible. .....
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