Court : Jharkhand
Reported in : 2007(2)BLJR1185; [2007(2)JCR357(Jhr)]
..... petitioners have prayed for quashing the letter dated 13.9.2005 issued by the state government withdrawing the proposal of the petitioners for approval under section 5(1) of the mines and mineral (regulation and development) act, 1960 (in short 'act of 1960') and also withdrawing the application of the petitioners for grant of mining lease of iron ore in different areas of mouza ghatkuri in west singhbhum district for captive consumption of its ..... the said notifications on the ground that in view of the bar of imposition of the tax by any local authority contained in section 6(1) of the madhya pradesh motor vehicles taxation act, 1917, the municipality could not have imposed entry tax on the motor vehicles under section 127 of the madhya pradesh municipalities act, 1961 and consequently the cantonment board could not impose the entry tax on motor vehicles. ..... such circumstances, the supreme court held that the government could not ignore its own decision and deny the benefit to the appellant on the basis that on the date of commencement of commercial production, its investment was less ..... it is stated that mega investors who bring in maximum investment and benefit to this state should get due priority for joint venture with the public sector undertaking, namely, jharkhand ..... that such premature deprivation to the assess-manufacturer of a benefit of exemption is arbitrary, unjust and unreasonable.56. ..... which will usher in maximum benefits to the state and which generate substantial amount .....
Tag this Judgment!Court : Jharkhand
Reported in : 2007(2)BLJR1828; [2007(114)FLR940]; [2007(3)JCR63(Jhr)]
..... further stand of the respondent is that the petitioner has received the retrial benefits without any objection.4. ..... petitioner joined the service of the respondent-company on 01st april, 1961. .....
Tag this Judgment!Court : Jharkhand
Reported in : 2007(2)BLJR2724
..... 10th august, 1956 and the solatium at the rate of 30% on the market value as also the further interest at the rate of 9% and 15%, as provided under section 23(2) of the land acquisition act, the learned single judge was of the view that the matter should, be settled before the lok adalat.public interest being involved and as the state spends the money for fighting out litigations ..... such decision were been taken in public interest.section 89 was inserted by code of civil procedure (amendment) act, 1999 with, effect, from 1st july, 2002 and provision was made enabling the court to find out, if there exists element of settlement, which may be acceptable to the parties to formulate the terms of settlement ..... award was given by the land acquisition judge on the reference under section 18 of the land acquisition act and the judgment was put in execution by the awardees for recovery of awarded amount. ..... considering the fact that the lands were acquired in the year, 1961-62 and the land acquisition judge, besides determining the compensation amount, also directed to pay additional compensation at the rate of 12% on the market value from the date of notification, issued about fifty years back ..... of bihar, thereafter, approached the central government for 4th steel plant with such offers, assurances and promises about 44000 acres of land was acquired by issuing notification under section 4 of the land acquisition act for erection of iron & steel plant for public purposes at the public expenses. .....
Tag this Judgment!Court : Jharkhand
Reported in : 2008(56)BLJR152; [2007(4)JCR235(Jhr)]
..... authority in the appeal as well as learned single judge in the writ petition and remit the matter to the competent authority to commence the proceedings afresh under the act from the provision of section 8 of the act and give full opportunity to the appellants and pass final orders after conducting thorough enquiry and after taking into consideration the plea made by the appellants in the ..... , the vendee, the college authority, had undertaken to obtain in the name of the vendors the necessary permission for the sale from the government under the act for lawfully conveying the land and assured that the final sale would be completed within three months after permission.admittedly the appellants were absentee landholders since their permanent ..... in june, 1992 itself and within a few months, concluded the preparation and publication of final statement under section 9, notice of acquisition under section 10 of the act and ultimately passed ex parte orders holding that there is surplus land and issued notification for acquisition and took possession of the land in question without serving any notice ..... and perused the same; even then the learned single judge, without giving any finding with reference to the non-service of notice, as per the act or insufficiency of the cause shown by the writ petitioners for not having condoned the delay, simply rejected the writ petition without application of mind. ..... and weaving mills reported in : (1961)illj540sc , the supreme court would ..... stand to benefit by .....
Tag this Judgment!Court : Jharkhand
Reported in : [2008(116)FLR127]; [2007(4)JCR495(Jhr)]; (2008)ILLJ920Jhar
..... benefits provided by the fratuity rules are also approved by the commissioner of income tax, mumbai and the gratuity paid under the said scheme is calculated for exemption from income tax under section 10(10)(ii) of the income tax act, 1961 ..... the appellant then filed an application praying for recalling the earlier orders giving the following undertakings: (i) out of rest of the retiral benefits, if the petitioner will hand over a cheque/demand draft of rs, one lakh to her, she will vacate the quarters by 16.11.05 after verification that she ..... a judicial decision is required in his appeal as a future guideline for the benefits of the other employees of the tisco who are governed by the provisions of tata iron and steel company limited retiring gratuity rules, 1937 which, according to learned counsel, are subject to the provisions of the payment of gratuity act, 1972, under which the deputy labour commissioner-cum-authority had directed the tisco ..... here that the tisco framed a retiring gratuity rules for the benefits of the retiring employees, in the year 1937, long before the payment of gratuity act, 1972 was passed by the legislation.10. ..... gratuity rules ultra vires nor any material has been placed on record to show that the provisions of payment of gratuity act, 1972 have overriding effect over the company's gratuity rule, and/or an employee, who opted for the benefits of the company gratuity rules, can subsequently switch over to the provisions of payment of gratuity act, 1972.26. .....
Tag this Judgment!Court : Jharkhand
Reported in : (2008)217CTR(Jharkhand)233; [2008]298ITR109(Jharkhand); [2008(4)JCR709(Jhr)]
..... diaries which arc maintained merely as a man's private record; prepared by him as may be in accordance with his pleasure or convenience to secretly record secret, unaccounted clandestine transactions not meant for the purposes of the income-tax act, but with specific intention or desire on the part of the assessee to hide or conceal income so as to avoid imposition of tax thereon.the words in explanation 5 'books of account, if any, maintained by him for any source of ..... the facts and in circumstances of the case and law, the diaries on the basis of which the additions were made could be regarded as books of account for the purposes of clause 1(1) of explanation 5 to section 271(1)(c) of the act so as to provide immunity to the appellants?dismissing all the appeals, the high court observed:the term 'books of account' referred to in sub-clause (1) of explanation 5 to section 271(1)(c) means books of account which have been ..... the commissioner of income tax, bihar-ii, ranchi filed two applications under section 256(1) of the income tax act, 1961 for the assessment years 1984-85, 1985-86 and prayed to the appellate tribunal to refer the question arising out of the order of the tribunal for answer ..... of account are tendered for claiming the benefit of explanation 5 to section 271(1)(c) of the act, it must be shown to be a book, that book must be a book of account, and on the top of it that must be one maintained for the purposes of drawing the source of income under the income-tax act. .....
Tag this Judgment!Court : Jharkhand
Reported in : 2008(56)BLJR679; (2008)218CTR(Jharkhand)506; [2008(3)JCR667(Jhr)]
..... the supreme court observed that in computing the total income of the assessee carrying on the business of an industry specified under section 80e of the income-tax act, 1961, for the purpose of special deduction permissible thereunder, the balancing charge arising as a result of sale of old machinery and buildings and worked out in accordance with section 41(2), irrespective of its real character, has ..... on bank fdr's) for the assessment year 1990-91 should not have been considered for the purpose of allowance of deduction under section 80i of the income tax act, 1961 as according to him the said interest income did not form part of the profit and gains derived from the industrial undertaking. ..... know-how which was paid for by the assessee by way of shares in the assessee-company is includible in the capital for the purpose of computation of relief under section 80j of the income-tax act, 1961, under rule 19a(2), clauses (ii) and (iii) of the income-tax rules, 1962, for 1970-71 and 1971-72 assessment years. ..... of the objection raised by the revenue audit in respect of the aforesaid receipts whereby deduction granted to the assessee under section 80i of the act was withdrawn and the matter was ultimately referred to the bombay high court for opinion on the following question:whether, on the facts and in the circumstances of the case, the tribunal ..... for the purpose of granting relief under section 80i was whether such an income was a business income so as to earn benefit under that section. .....
Tag this Judgment!Court : Jharkhand
Reported in : (2008)218CTR(Jharkhand)670; [2008]302ITR57(Jharkhand); [2008(1)JCR513(Jhr)]
..... income or any property of the trust or institution (whenever created or established) is during the previous year used or applied,directly or indirectly for the benefit of any person referred to in sub-section (3):provided that in the case of a trust or institution created or established before the commencement of this act, the provisions of sub-clause (ii) shall not apply to any use or application, whether directly or indirectly, of any part of such income or ..... the property held under a trust for private religious purposes which does not enure for the benefit of the public;(b) in the case of a trust for charitable purposes or a charitable institution created or established after the commencement of this act, any income thereof, if the trust or institution is created or established for the benefit of any particular religious community or caste;(bb) in the case of a charitable trust or institution ..... whenever created or established) or a trust for charitable purposes of a charitable institution created or established before the commencement of this act, the provisions of sub-clause (ii) shall not apply to any use or application, whether directly in directly, of any part of such income or any property of the trust or institution for the benefit of any person referred to in sub-section (3) in so far as such use or application relates to any period before the ..... section 256(1) of the income-tax act, 1961, the following questions of law have ..... relevant provisions of the income-tax act, 1961.10. .....
Tag this Judgment!Court : Jharkhand
Reported in : (2008)219CTR(Jharkhand)373; [2008]298ITR413(Jharkhand); [2008(1)JCR28(Jhr)]
..... we are therefore of the view that in the present case the standard rent of the warehouse determinable under the provisions of the rent act must be taken to be the annual value within the meaning of sub-section (i) of section 23 of the income tax act, 1961 and the actual rent received by the assessee from the american embassy cannot of itself be taken as representing the correct measure of the annual value.5. ..... rating cannot operate as a mode of sharing the benefits of illegal rackrenting indulged in by rapacious landlords for whose activities the law prescribes condign punishment.12. ..... (3) the provisions of sub-section (2) shall not apply if,-(a) the house or part of the house is actually let during the whole or any part of the previous year; or(b) any other benefit therefrom is derived by the owner. ..... to the landlord would afford reliable evidence of what the landlord may reasonably expect to get from the hypothetical tenant, unless the rent is inflated or depressed by reason of extraneous considerations such as relationship, expectation of some other benefit etc. ..... to the landlord would, in normal circumstances, afford reliable evidence of what the landlord might reasonably expect to get from a hypothetical unless the rent is inflated or depressed by reason of extraneous considerations such as relationship, expectation of some other benefits. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2008]301ITR427(Jharkhand)
..... the supreme court observed that in computing the total income of the assessee carrying on the business of an industry specified under section 80e of the income-tax act, 1961, for the purpose of special deduction permissible thereunder, the balancing charge arising as a result of the sale of old machinery and buildings and worked out in accordance with section 41(2), irrespective of its real character, ..... bank fdr's) for the assessment year 1990-91 should not have been considered for the purpose of allowance of deduction under section 80i of the income-tax act, 1961, as according to him the said interest income did not form part of the profits and gains derived from the industrial undertaking. ..... know-how which was paid for by the assessee by way of shares in the assessee-company is includible in the capital for the purpose of computation of relief under section 80j of the income-tax act, 1961, under rule 19a(2), clauses (ii) and (iii) of the income-tax rules, 1962, for 1970-71 and 1971-72 assessment years? ..... of the objection raised by the revenue audit in respect of the aforesaid receipts whereby the deduction granted to the assessee under section 80i of the act was withdrawn and the matter was ultimately referred to the bombay high court for opinion on the following question (page 522):whether, on the facts and in the circumstances of the ..... for the purpose of granting relief under section 80i was whether such an income was a business income so as to earn benefit under that section. .....
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