Court : Andhra Pradesh
Reported in : [1982]134ITR158(AP)
..... the contention of the assessee that when s. 80j contemplates the deduction of an amount equal to 6% calculated on the capital employed in the industrial undertaking, it must necessarily mean the entire amounts expended for acquiring the capital asset employed in the undertaking. merely because on a particular asset certain depreciation ..... legi fidei rationi consona, and, therefore, all regulations which are contrary or repugant to statutes under which they are made are ineffective. if the expression 'industrial dispute', as ordinarily understood and construed, conveys a dispute between an employer on the one hand and the workmen acting collectively on the other then the ..... the assessee' shall be deducted. the contention of the petitioner is that while s. 80j directs the computation of the entire capital employed in the industrial undertaking for the purpose of calculating the deduction not exceeding 6% from such profits and gains in computing the total income, without making any distinction .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2000(6)ALD217; 2000(6)ALT1
..... envisaged not only functions of development and management of the electricity supply system for the board, but also the regulatory functions in respect of the electricity supply industry. however, though intended to be independent entities, the boards were in fact and reality under the control of the state governments which were given wide, ..... no restraints, and is bound by none except such as or imposed by the constitution itself placing reliance on the opinion handed down in sill v. village of corning, 15 ny 303. the above noted well recognised principles and propositions fully answer many of the aspects of the second contention urged before ..... proceedings before the commission. the said grievanceis voiced mostly by the petitioners in wp nos.10245 and 11138 of 2000 which are the representative associations of industrial consumers. the learned counsel for the petitioners submit that the quasi-judicial nature of functions of the commission is discernible from the statement of objects .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [2002]110CompCas193(AP)
..... same time transferring some other shares in the managing agency firm, under the same will, was vindictive and harsh and unreasonable and amounted to oppression.272. in needle industries (india) ltd. v. needle industries newey (india) holdings ltd. : [1981]3scr698 , their lordships of the supreme court in para. 52 of the judgment held that (page 782) 'the ..... time, the supreme court deprecated such a practice followed even by the courts way back in 1981 counsel placed reliance on the observations of the supreme court.72. in needle industries (india) ltd.'s case : [1981]3scr698 , the supreme court held as follows (page 786) :'we appreciate that it is generally unsatisfactory to record a finding ..... establishment of sri k. v. r. college of engineering in kakinada in an extent of ac. 31.96 cents of land situated in the backward area of ponnamanda village of kothapally mandal, east godavari district. this land was shown in the name of the trust in the list of properties of the trust as on may 30, .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2005(6)ALD582; 2005(6)ALT364
..... private body, local authority or university and carrying on the activity of imparting education therein, whether technical, professional including medical or otherwise, and includes a polytechnic, industrial training institute and teachers' training institute.(b) 'government' means state government of andhra pradesh.(c) 'muslims' means any person professing the faith of islam but ..... and educationally backward but had not been recommended for inclusion. it was additionally contended that there are a certain number of 'multanis' in two villages in adilabad district who are in a state of extreme social and educational backwardness and the commission failed to take care to look into them, ..... not been recommended to be included. another specific contention of the learned counsel is that there are a certain number of 'multanis' in two villages in adilabad district who are in a state of extreme social and educational backwardness, and that the commission never took care to locate them or .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2006(6)ALD63
..... licence was cancelled and also as per the instructions of sri shanker, who was sitting beside the driver, himself and sri shanker went to shiv shakti sugar industries at maddikunta village, sadasivpet mandal, medak district and loaded the above water molasses on 9-3-2003 and transporting the same to m/s. balaji traders, hyderabad and ..... purchasing molasses from various sugar factories after payment of taxes;(iii) that molasses control order, 1961 issued by the government of india under section 18(c) of the industries (development and regulation) act, 1951 was repealed vide s.o. no. 371(e) dated 10-6-1993 and since then there is no legal restriction of possession ..... could undertaken thereon. such direction was issued in respect of a commodity, which was not fit for any other use, except for manufacture of illicit liquor. the industrial use of molasses is undisputed. the fact that it is also used in manufacture of illicit liquor is rather occasional than regular. in commissioner of excise v. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2008(2)ALT611
..... regulatory measures for the purposes of maintaining the healthy economic atmosphere in the country. such regulatory measures are provided for other companies also as well as industries manufacturing goods of importance. otherwise, these are purely private commercial activities. it deserves to be noted that it hardly makes any difference that such supervisory ..... expanding administrative law. today with tremendous expansion of welfare and social service functions increasing control of material and economic resources and large scale assumption of industrial and commercial activities by the state, the power of the executive government to affect the lives of the people is steadily growing. the attainment of ..... business of generation of power having set up a 208 mw combined cycle gas based power project in the state of andhra pradesh at subbampeta village near kakinada in east godavari district. the authorized share capital of the petitioner-company as per the last audited balance sheet as on 31-3 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2009(4)ALT431:AIR2009NOC2482(A.P)(F.B).
..... and subject to the payment of such fees, as may be prescribed:provided that no fees shall be charged for the grant of a licence-(i) to the khadi and village industries commission;(ii) to a co-operative marketing society referred to in explanation to sub-section (1);(iii) to a person merely for curing, pressing or processing any ..... levied, it would be justified. the decisions of the supreme court on this aspect are galore. we feel appropriate to refer only to krishi upaj mandi samithi v. orient paper & industries limited : (1995) 1 scc 655.51. after referring to almost all authorities, namely, commissioner, hindu religious endowments v. s.l.t.s.s.s. mutt : air 1954 ..... 2(xv) of the act. whatever products are declared as such by the government by notification, they become products of livestock for purposes of the act.10. in park leather industry (p) limited v. state of u.p. : (2001) 3 scc 135 : air 2001 sc 931, supreme court considered the question whether the term 'hides and skins' includes .....
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