Judgment Search Results Home > Cases Phrase: manipur municipalities act 1994 chapter viii municipal taxation Page 100 of about 1,048 results (0.094 seconds)

Golani Bros. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Pune

..... in addition to the above, the assessee also obtained a contract from jalgaon municipal committee (hereinafter called jmc) to construct a high-rise building at jalgaon ..... of the said property was jalgaon municipal council and the required information could ..... against various entries "jmc" (jalgaon municipal committee) clearly shows that such payments were ..... drew our attention to the letter of dvo dated 20th september, 1994 addressed to the assessee to show that reference was made under section 55a of the income-tax act though in the body of the valuation report reference is made to ..... and seizure operation under section 132 of the act was conducted at the premises of the assessee on 11-8-1994 in the course of which some incriminating documents were ..... according to him, 268 shops were sold between assessment year 1990-91 to assessment year 1994-95 and assessing officer has wrongly and illegally estimated the "on money" in respect of all the shops despite the fact that "on money" was found to have been ..... even though a search and seizure may be in contravention of section 132 of the income-tax act, 1961, still the material obtained thereby is liable to be used subject to law before the income-tax authorities against the person from whose custody it is seized and, therefore, no writ of prohibition ..... the 'on money' which can be considered for the purpose of taxation. ..... , the assessing officer is directed to allow set off/carry forward and set off in accordance with the provisions of chapter vi.61. .....

Deputy Commissioner of Income Tax Vs. Glaxo Smithkline Consumer

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (2007)107ITD343(Chd.)

..... 43b of the act, which has ..... at naught the working of an act by becoming a hindrance in the ..... the object of the act, it can help ..... section 43d of the act which has an ..... provision of section 43b of the act, it would be allowable ..... act.it was held that in the light of provisions of section 2(d) of transfer of property act, providing that nothing herein contained shall be deemed to affect save as otherwise provided by section 57 and chapter iv of this ..... support to the dominant object of the act in order to make it meaningful ..... ..... act, a deduction otherwise allowable under this act in ..... ..... ..... act, 1951 (63 of 1951); (c) "state industrial investment corporation" means a government company within the meaning of section 617 of the companies ..... act define the word 'paid' to mean 'actually paid or incurred' according ..... ..... ..... act in respect of the total income of the previous year of every person: provided that where by virtue of any provision of this ..... ..... ..... act to mean "the financial year immediately preceding the assessment year" (proviso is not relevant and ..... ..... ..... ..... act, 1990 made yet another amendment in section 43b by virtue of which clause (d) of section 43b was amended ..... act, a deduction otherwise allowable under this ..... taxation under the provisions of the act to serve a prelude to the interpretation of section 43b of the it act, 1961 (hereinafter shortly referred to as 'the ..... act was ignored as it was found to be inconsistent ..... ..... (1994) 48 ttj (del)(sb) 604 : ( .....

Washington Vs. Glucksberg

Court : US Supreme Court

..... i take it that the basic concept of judicial review with its possible displacement of legislative judgment bars any finding that a legislature has acted arbitrarily when the following conditions are met: there is a serious factual controversy over the feasibility of recognizing the claimed right without at the same time making it impossible for the state to engage ..... on april 30, 1997, president clinton signed the federal assisted suicide funding restriction act of 1997, which prohibits the use of federal funds in support of physician ..... the prohibitions have in recent years been reexamined and, for the most part, reaffirmed in a number of states; and that the president recently signed the federal assisted suicide funding restriction act of 1997, which prohibits the use of federal funds in support of physician-assisted suicide. pp. ..... (1994), to permit "aid-in-dying," defined as "aid in the form of a medical service provided in person by a physician that will end the life of a conscious and mentally competent qualified patient in a dignified, painless and humane manner, when requested voluntarily by the patient through a written directive in accordance with this chapter at the time the medical service ..... "the interests in the sanctity of life that are represented by the criminal homicide laws are threatened by one who expresses a willingness to participate in taking the life of another, even though the act may be accomplished with the consent, or at the request, of the suicide victim. .....

United States Vs. Booker

Court : US Supreme Court

..... violation of probation or supervised release, the applicable guidelines or policy statements issued by the sentencing commission pursuant to section 994(a)(3) of title 28, united states code, taking into account any amendments made to such guidelines or policy statements by act of congress (regardless of whether such amendments have yet to be incorporated by the sentencing commission into amendments issued under section 994(p) of title 28); (5) any pertinent policy statement (a) issued by the sentencing commission pursuant to section 994(a)(2) ..... of title 28, united states code, subject to any amendments made to such policy statement by act of congress (regardless of whether such amendments have yet to be incorporated by the sentencing commission into amendments issued under section 994(p) of title 28); and (b) that, except as provided in section 3742(g), is in effect on the date ..... sentences those that fell outside the applicable guideline range with a view toward determining whether such a sentence is unreasonable , having regard for the factors to be considered in imposing a sentence, as set forth in chapter 227 of this title; and the reasons for the imposition of the particular sentence, as stated by the district court pursuant to the provisions of section 3553(c). 18 u. s. c. ..... taxation , ..... 1994 ..... 1994 ..... 1994 ..... 1994 ..... 1994) ..... 1994 .....

Shelby County Vs. Holder

Court : US Supreme Court

..... grofman & davidson, the effect of municipal election structure on black representation in eight southern states, in quiet revolution in the south 301, 319 ..... the overall record demonstrated to the federal lawmakers that, without the continuation of the voting rights act of 1965 protections, racial and language minority citizens will be deprived of the opportunity to exercise their right to vote, or will have their votes diluted, undermining the significant gains made by minorities in the last 40 years. 2(b)(9), ..... of the judges commented that the case demonstrated the continuing utility of section 5 of the voting rights act in deterring problematic, and hence encouraging non-discriminatory, changes in state and local voting laws. id. ..... true, many covered jurisdictions have not been able to bail out due to recent acts of noncompliance with the vra, but that truth reinforces the congressional judgment that these jurisdictions were rightfully subject to preclearance, and ought to remain under that ..... dissent states that [i]t cannot tenably be maintained that this is an issue with regard to the voting rights act, post, at 9, but four years ago, in an opinion joined by two of today s dissenters, the court expressly stated that [t]he act s preclearance requirement and its coverage formula raise serious constitutional questions. ..... 997 (1994) , and injunctive relief is available in appropriate cases to block voting laws from going into effect, see 42 u. s. ..... 1994) (hereinafter quiet revolution .....

Subrata Roy Sahara Vs. Uoi and ors

Court : Supreme Court of India

..... is convicted of any offence for having caused the death of another person or of having abetted the commission of such an offence, in paying compensation to the persons who are, under the fatal accidents act, 1855 (13 of 1855), entitled to recover damages from the person sentenced for the loss resulting to them from such death; (d)when any person is convicted of any offence which includes theft, criminal misappropriation ..... of the jurisdiction of the court, or (ii) has, after the institution of the suit in which the decree was passed, dishonestly transferred, concealed, or removed any part of his property, or committed any other act of bad faith in relation to his property, or (b) that the judgment-debtor has, or has had since the date of the decree, the means to pay the amount of the decree or some substantial part ..... been incorporated in our constitutional law and we are of the opinion that in a democratic republic like india where judges function under a written constitution and which has a chapter on fundamental rights, to protect individual liberty the judges owe a duty to safeguard the liberty not only of the citizens but also of all persons within the territory ..... were addressed well after proceedings had gone on for a few weeks, the same have been dealt with separately (under heading viii, whether the impugned order dated 4.3.2014, is vitiated on account of bias?. ). ..... 13(1)(e) read with section 13(2) of the prevention of corruption act, 1988 was filed on 15.3.1994. ..... viii ..... viii .....

Swapnil Tripathi Vs. Supreme Court of India

Court : Supreme Court of India

..... contempt of court by the law reform commission of ireland, chapter 4.43, available at: http://www.lawreform.ie/_fileupload/reports/rcontempt.htm 60 see: https://www.bbc.com/news/world-europe-41732226 61 see audio-visual coverage of court proceedings in a world of shifting technology by itay ravid available at: http://www.cardozoaelj.com/wp-content/uploads/2017/02/35.1-ravid.pdf 62 title 70(b) of act, prohibited publications ; israeli courts act available in hebrew at: http://www.wipo.int/wipolex/en/details.jsp ..... . 10 almost two decades later, in olga tellis v bombay municipal corporation,20 a constitution bench of this court held that eviction of slum- dwellers violated their right ..... . key takeaways emerge from the opinions in mirajkar: (i) open courts serve as an instrument of inspiring public confidence in the administration of justice; (ii) open courts act as a check on the judiciary; 12 part b (iii) publicity of the judicial process is the soul of justice; (iv) open justice must yield to the paramount object of the administration of justice, in case it becomes necessary to restrict access in ..... feature of the brazilian supreme court is that cameras are permitted into the conferences where the judges deliberate.105 (viii) international courts international courts have also embraced the idea of broadcasting their court proceedings ..... canadian supreme court has permitted media coverage of its proceedings since 1994, on public broadcast service provided by the cable parliamentary affairs .....

Commnr. Of Customs (Import), Mumbai Vs. M/S. Dilip Kumar and Company

Court : Supreme Court of India

..... provided by the appellant, observed on the aspect of strict construction of a provision concerning exemptions as follows: there is support of judicial opinion to the view that exemptions from taxation have a tendency to increase the burden on the other unexempted class of tax payers and should be construed against the subject in case of ambiguity. ..... gold spot base or limca base of thums up base were covered in the expression food products and food preparations used in item no.68 of first schedule of central excises and salt act and held that it should not be in consonance with spirit and the reason of law to give exemption for non alcoholic beverage basis under the notification in question . ..... in a nutshell, we may mention that, as observed in 17 surendra cotton oil mills case (supra), in the matter of interpretation of charging section of a taxation statute, strict rule of interpretation is mandatory and if there are two views possible in the matter of interpretation of a charging section, the one favourable to the ..... under schedule to the central excise tariff act, 1985 is eligible to get the benefit of exemption of remission of excise duty on specified intermediate goods as per the central government notification dated 11.08.1994, if captively consumed for the manufacture of final product on the ground that the records kept by it at the recipient end would indicate its intended use and substantial compliance with procedure set out in chapter 10 of the 61 central excise ..... municipal .....

Coal India Ltd Vs. Competition Commission Of India

Court : Supreme Court of India

..... ) a company; (iv) a firm; (v) an association of persons or a body of individuals, whether incorporated or not, in india or outside india; (vi) any corporation established by or under any central, state or provincial act or a government company as defined in section 617 of the companies act, 1956 (1 of 1956); (vii) any body corporate incorporated by or under the laws of a country outside india; (viii) a co-operative society registered under any law relating to co-operative societies; (ix) a local authority; (x) every artificial juridical person, not falling within any of the ..... not apply to (a) any undertaking owned or controlled by a government company, (b) any undertaking owned or controlled by a government, (c) any undertaking owned or controlled by a corporation (not being a company) established by or under any central, provincial or state act, (d) any trade union or other association of workmen or employees formed for their own reasonable protection as such workmen or employees, (e) any undertaking engaged in an industry, the management of which has been taken over by any person or body of ..... 14 he also relied upon the judgment of this court in the new delhi municipal council v. ..... the appellants may qualify as state for the purpose of chapter iv if it fulfills the requirement of state under article 12. ..... out of sheer necessity, perhaps, taxation had to be maintained at high levels. ..... 16 (1994)6 scc20517 (2000) 2 scc46518 (2000) 8 scc6123 coal constitutes 60-70 per cent of the costs. .....

Sunita Devi Vs. The State Of Bihar

Court : Supreme Court of India

..... offence was committed while the offender was subject to a conditional sentence order made under section 742.1 or released on parole, statutory release or unescorted temporary absence under the corrections and conditional release act, and (vii) evidence that the commission of the offence had the effect of impeding another person from obtaining health services, including personal care services, shall be deemed to be aggravating ..... . 64 schedule 15 the sentencing council for england and wales constitution of the council schedule 15, para 1 of the coroner and justice act, 2009 1 the council is to consist of (a) 8 members appointed by the lord chief justice with the agreement of the lord chancellor ( judicial members ); (b) 6 members appointed by the ..... the coroner and justice act, 2009 guidelines 120 sentencing guidelines (1) in this chapter sentencing guidelines means ..... 2002 part 1 sentencing purposes and principles, and provisions of general application preliminary provisions 3 purposes the purposes of this act are (a) to set out the purposes for which offenders may be sentenced or otherwise dealt with; and (b) to promote those purposes, and aid in the public s understanding of sentencing practices, ..... under sub- section (1) shall be satisfied that an offender or his surety (if any) has a fixed place of abode or regular occupation in the place for which the court acts or in which the offender is likely to live during the period named for the observance of the conditions ..... ( .....