Court : Delhi
..... be a live link or close nexus between the material before the ito and the formation of his belief that income had escaped assessment. more recently, in aslam mohd merchant v. competent authority (2008) 14 scc186 the entire legal position has been explained elaborately by the supreme court as under: 28. it is, however, beyond any ..... offence was one of the prerequisites. this changed with effect from 15th february 2013 by the amended section 5 (1) wherein the second proviso read as under: provided further that, notwithstanding anything contained in clause (b) any property of any person may be ..... property is likely to frustrate w.p.(c) 5320/2017 & connected batch matters page 16 of 48 any proceeding under this act. 24. therefore, under section 5(1), as it stood prior to the amendment effective from 15th february 2013, the charging of a person whose property is sought to be attached for having committed a scheduled .....
Tag this Judgment!Court : Delhi
..... department of financial services to explore on the basis of actuarial studies, whether insurance sector should cover cost of treatment of rare diseases and amend the insurance act accordingly. it is necessary to bring in health insurance reforms through irda (insurance regulatory and development authority of india) and government intervention. w ..... , patients and their families and general public on rare diseases. g) drug controller general of india (dcgi) to consider feasibility of amending drugs and cosmetics act or otherwise taking measures under it, to include appropriate provisions on orphan drugs including provisions to facilitate clinical trials and import of erts. ..... which the legislature had in placing this legislation on the statute book. the act, therefore, must receive a liberal construction so as to promote its objects. (emphasis supplied) 60. the same principle has been reiterated in m/s cochin shipping co. vs. esi corporation, (1992) 4 scc245 transport corporation of india .....
Tag this Judgment!Court : Delhi
..... department of financial services to explore on the basis of actuarial studies, whether insurance sector should cover cost of treatment of rare diseases and amend the insurance act accordingly. it is necessary to bring in health insurance reforms through irda (insurance regulatory and development authority of india) and government intervention. w ..... , patients and their families and general public on rare diseases. g) drug controller general of india (dcgi) to consider feasibility of amending drugs and cosmetics act or otherwise taking measures under it, to include appropriate provisions on orphan drugs including provisions to facilitate clinical trials and import of erts. ..... which the legislature had in placing this legislation on the statute book. the act, therefore, must receive a liberal construction so as to promote its objects. (emphasis supplied) 60. the same principle has been reiterated in m/s cochin shipping co. vs. esi corporation, (1992) 4 scc245 transport corporation of india .....
Tag this Judgment!Court : Supreme Court of India
..... ltd., (2019) 9 scc209 this court adverted to the said law commission report and held: 8. the case law under section 11(6) of the arbitration act, as it stood prior to the amendment act, 2015, has had a chequered history.9. in konkan railway corpn. ltd. v. mehul construction co., (2000) 7 scc201(konkan railway 1), it was held ..... being a joint venture partner of the appellant to process having common directors with the appellant, and to process thereafter being described as the lead partner. sub-contractor-ship is not pleaded at all by the respondent, the aforesaid arising only from written submissions made before the learned single judge. 4826. the allegation that the consultancy agreement ..... in the earlier part of the judgment, it is not mandatory for an arbitration agreement that it must be signed by the parties. the supreme court in case of caravel shipping services pvt. ltd. vs. m/s. premier sea foods (2019) 11 scc461 has clearly held as under: 8. in addition, we may indicate that the law .....
Tag this Judgment!Court : Supreme Court of India
..... this rate cannot be remained constant. in the present circumstances, there must be escalation in the market valuation. considering this fact, petitioner did not make any amendment in his pleading. at the stage of argument vide written argument exh.48 on page no.8 of it, claiming the enhanced compensation at the rate of ..... hyderabad etc. it has been proved that temple of lord vyankatesh balaji, maratha seva sangh, swami vivekanand high school, jijau vasatigruha. vyankatesh restaurant, wholesale grain merchant's housing and commercial complex society and alankar petrol pump, are located in the close proximity of the acquired land.21. pw2 brijmohan modi, a registered ..... has not brought the original record regarding fixation of blue line by the irrigation department in purported exercise of its power under the maharashtra regional & town planning act, 1966.4. mr. uday b. dube, learned counsel for the respondent corporation undertakes to produce such record.31. pursuant to the said order, a duly .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (2007)108ITD375(Mum.)
..... guesswork with what material the legislature would, if it had to discover the gap, have filled it in. if a gap is disclosed, the remedy lies in an amending act... lord denning's aggressive definition of the power of the courts, so far as question of casus omissus is concerned, was severely criticized by lord simonds and other law ..... is clear and unambiguous. there is no scope for importing into the statute the words which are not there. such interpretation would be, not to construe, but to amend the statute. even if there be a casus omissus, the defect can be remedied only by legislation and not by judicial interpretation....to us, there appears no justification to ..... 'foreign pe') and are sold from such foreign pe, such transfer shall be deemed to be exports and the value of the goods or merchandise stated at the shipping bill will be treated as sale proceeds thereof. it is thus clear that intra organization transactions are also taken into account for the granting of tax incentives to the .....
Tag this Judgment!Court : Telecom Disputes Settlement and Appellate Tribunal TDSAT
..... reason of the invoice attached with its letter dated 12.3.2007, rent covering for the same period was demanded. they are as under :- dated: 07.03.2007 invoice( amended) (for prasar bharati infrastructure (interim setup at delhi) s no details period quantity amount 1 advance annual license fee for tower (rs. 13.53 lacs per annum) 13.3 ..... they sought to express them. it is commonly, though inaccurately, thought that the purpose of interpreting a contract is to discover the actual intentions of the contracting parties. in pioneer shipping ltd. v. b.t.p. tioxide ltd. [1982] a.c. 724 lord diplock said: the object sought to be achieved in construing any contract is to ascertain ..... of clause 29.1, so clause 29.2 will not be attracted. in this case there was a provision for amendment to the agreement being clause 11 thereof. liability to pay rent cannot be on the basis of an act of a third party. considering the backdrop of events and in particular the factors laid down in gopa that broadcasting .....
Tag this Judgment!Court : Karnataka
..... of which alone the proceedings initiated thereunder shall lapse due to any default, the different circumstances and period of limitation envisaged under the central act, 1894, as amended by the amending act of 1984 for completing the proceedings on pain of letting them lapse forever, cannot be imported into consideration for purposes of b.d.a ..... high court in khoday distilleries ltd. case (supra) to exclude the applicability of sections 6 and 11-a as amended and inserted by the central amendment act of 1984 to proceedings under the b.d.a. act. the submissions to the contra on behalf of the appellant has no merit whatsoever and do not commend themselves for our ..... of the term "manufacture" enacted in the central excise and salt act, 1944 - as enlarged by amendment act 6 of 1980 - had to be read into the 1957 act. it was observed that the additional duties act, 1957 was merely supplemental to the 1944 act. while the 1944 act imposed a general levy of excise duty on all goods manufactured and .....
Tag this Judgment!Court : Karnataka
..... for consideration before the hon'ble supreme court. the question was as to whether karnataka silkworm, seed and cocoon (regulation of production, supply and distribution) (amendment) act, 1979 was enacted with legislative competence by the state legislature in the face of a declaration as to expediency of the union government to control having been made ..... to the extent of tax not levied and collected by it during the period from fourteenth day of february, 1978, till the commencement of the karnataka forest (amendment) act, 1988. (2) the said tax shall be collected along with such consideration. (3) it is hereby declared that the said tax shall be in addition ..... importer after the goods have crossed the customs frontier are not within the exemption. also, sales in the state by the exporter or importer by transfer of shipping documents while the goods are beyond the customs frontier are within the exemption, assuming that the state power of taxation extends to such transactions. also, in .....
Tag this Judgment!Court : Karnataka
..... realm of possibility cannot be said to be concretized. it is only after a proposed bill has received the assent of the president, and the amendments are brought into force through an amendment act, can it be said that the intention of the parliament is clear. till the intention of the parliament is abundantly clear, it would be too ..... court to the statement of objects and reasons to bill no.xix of 1965, which sought to amend the motor vehicle act, 1939 ( the act of 1939 , for short), and to incorporate section 63 (7) into the said act. since the original act of 1939 did not deal with grant of all india tourist vehicle tourist vehicle permit, since the ..... poovayya, the learned senior counsel has relied on the case of vodafone international holdings bv (supra) in order to argue that the proposed amendment bill should be considered while interpreting section 93 of the act. however, such a plea is fraught with danger. for, a proposed bill has to undergo the scrutiny of both the houses of the .....
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