Court : Kerala
Reported in : (1999)153CTR(Ker)563
..... will have to be looked at. looked at thus the supreme court upheld the contention of the revenue that under the scheme of the act and on a true construction of these relevant sections "interest on securities by whomsoever and for whatever purpose held has to be taxed under s. 8 and under no other section. it ..... applicability of the principle generally specialises non derogant arises. this finds support from the decided cases which have been discussed above. thus both on precedent and on a proper construction, the source of income 'interest on securities" would fall under s. 8 and not under s. 10 as it is specifically made chargeable under the distinct head ' ..... , 8 and 10 which must be read so as to give effect to the contrast between "income, profits and gains" chargeable under the head "business". thus on this construction the various heads of "income, profits and gains" must be held to be mutually exclusive, each head being specific to cover the item arising from a particular source. it .....
Tag this Judgment!Court : Kerala
Reported in : AIR1999Ker93
..... all courts that section 10 of the divorce act specifically sets forth the grounds on which the marriage can be dissolved and no additional grounds can be included by judicial construction of similar provisions in other ennclments unless the section plainly comprehends such grounds. no declaration as prayed for declaring the provision partly unconstitutional and to retain the rest as valid .....
Tag this Judgment!Court : Kerala
Reported in : (1998)149CTR(Ker)538
..... or hiring of machinery or plant to an industrial undertaking other than a small scale industrial undertaking as defined in s. 8011ha, engaged in the business of construction, manufacture or production of any article or thing specified in the list in the eleventh schedule. the computation of profits of eligible business for the purpose of ..... or hiring of machinery or plant to an industrial undertaking, other than a small-scale industrial undertaking as defined in s. 80hha, engaged in the business of construction, manufacture or production of any article or thing specified in the list in the eleventh schedule.(ii) 'new ship' or 'new aircraft' includes a ship or ..... p or b01(2) for the purposes of this section,-(i) 'eligible business or profession' shall mean business or profession, other than-(a) the business of construction, manufacture or production of any article or thing specified in the list in the eleventh schedule carried on by an industrial undertaking, which is not a small-scale .....
Tag this Judgment!Court : Kerala
Reported in : [1999]237ITR706(Ker)
..... hiring of machinery or plant to an industrial undertaking other than a small-scale industrial undertaking as defined in section 80hha, engaged in the business of construction, manufacture or production of any article or thing specified in the list in the eleventh schedule. the computation of profits of eligible business for the ..... or hiring of machinery or plant to an industrial undertaking, other than a small-scale industrial undertaking as defined in section 80hha, engaged in the business of construction, manufacture or production of any article or thing specified in the list in the eleventh schedule ; (ii) 'new ship' or 'new aircraft' includes a ..... . . (2) for the purposes of this section,-- (i) 'eligible business or profession' shall mean business or profession, other than- (a) the business of construction, manufacture or production of any article or thing specified in the list in the eleventh schedule carried on by an industrial undertaking, which is not a small-scale industrial undertak .....
Tag this Judgment!Court : Kerala
Reported in : AIR1998Ker99
..... v. kelly, (1922) 1 ac 268 :'it would be impossible to allow an umpire to arrogate to himself jurisdiction over a question which, on the true construction of the submission, was not referred to him. an umpire cannot widen the area of his jurisdiction by holding, contrary to the fact, that the matter which ..... the indictment and assaults might legally be referred. 2. that the arbitrator did not thereby exceed his authority.' (head note)the privy counsel in falkingham v. victorian railways commissioner, (1900) ac 452 was considering a contention that the award was bad because the arbitrator had considered the claims which they were not authorised to consider as ..... award.3. the case of the appellant can be summarised thus: the appellant who is a contractor doing engineering construction works entered into a contract with the first respondent for the work of 'ascl project-site levelling construction of roads, drains, temporary security offices etc.' under work order no. 66113 dated 7-12-1985. due .....
Tag this Judgment!Court : Kerala
Reported in : I(1998)ACC61; 1998ACJ827
..... :'where an act confers a jurisdiction, it impliedly also grants the power of doing all such acts, or employing such means, as are essentially necessary to its execution'.sutherland statutory construction, third edition, articles 5401 and 5402 stale as follows :'in a number of instances the courts have given statutes an extended operation without express or clear authorisation from the letter ..... its own jurisprudence. it has to evolve new principles and lay down new norms which arise in a highly industrialised economy. if it is found that it is necessary to construct a new principle of liability to deal with an unusual situation which has arisen and which is likely to arise in future on account of hazardous or inherently dangerous industries .....
Tag this Judgment!Court : Kerala
Reported in : (1995)128CTR(Ker)172; [1995]216ITR331(Ker)
..... tribunal.in cit v. bhageeratha engg. ltd. : [1993]199itr12(sc) , the supreme court held while affirming the decision of the high court that the contention of the department that the construction activity carried on by the respondent could not be said to be an industrial undertaking became irrelevant as the department had not challenged the finding of the tribunal. in cit ..... : [1993]203itr885(sc) , have also no application in the facts of the present case.in banarsi debi v. ito : [1964]53itr100(sc) , the supreme court held (headnote) :'the rule of construction that a taxing statute must be couched in express and unambiguous language and if a case is not covered within the four corners of its provisions no tax can be .....
Tag this Judgment!Court : Kerala
Reported in : AIR1995Ker252
..... by all the courts that section 10 of the act specifically sets forth the grounds on which the marriage can be dissolved and no additional groundscan be included by judicial construction of similar provisions in other enactments unless the section plainly comprehends such grounds. no parallel can be drawn between the personal laws relating to one community and another community for ..... stated thus : 'the attempt of the court should be to expand the reach and ambit of the fundamental rights rather than accentuate their meaning and contents by process of judicial construction..... personal liberty inart. 21 is of the widest amplitude'. guided by the above principle of interpretation and following the example in maneka gandhi's case (air 1978 sc 597} a .....
Tag this Judgment!Court : Kerala
Reported in : II(1995)DMC27
..... all the courts that section 10 of the act specifically sets forth the grounds on which the marriage can be dissolved and no additional grounds can be included by judicial construction of similar provisions in other enactments unless the section plainly comprehends such grounds. no parallel can be drawn between the personal laws relating to one community and another community for ..... stated thus :'the attempt of the court should be to expand the reach and ambit of the fundamental rights rather than accentuate their meaning and contents by process of judicial construction. ....personal liberty in article 21 is of the widest amplitude.' guided by the above principle of interpretation and following the example in maneka gandhi's case, a host of new .....
Tag this Judgment!Court : Kerala
Reported in : AIR1995Ker172
..... , in order to reach the result required by equity, justice and good conscience'.there cannot be any doubt that equity and justice require the imposing of a constructive trust on the state in this case.thus, i am of the view that the direction to the state to spend for the upkeep of the various temples ..... in that case the supreme court was considering a public interest litigation to ensure observance of theprovisions of various labour laws in relation to workmen employed in the construction work of various projects connected with the asian games. the supreme court held the union of india, the delhi administration and the delhi development authority to be ..... trustees who were holding these properties for the benefit of these temples, in my view, the state has become a constructive trustee in possession of trust properties. if the government is in the position of a constructive trustee there is no difficulty in holding that there is an obligation on the government which is holding the trust .....
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