Judgment Search Results Home > Cases Phrase: national tax tribunal act 2005 Court: andhra pradesh Page 6 of about 2,534 results (0.088 seconds)

M/S. Maytas Properties Ltd. Rep. by Its Managing Director Veruss Chinn ...

Court : Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

..... : "penalties: where a trader or a person against whom a complaint is made or the complainant fails or omits to comply with any order made by the district forum, the state commission or the national commission, as the case may be, such trader or person or complainant shall be punishable with imprisonment for a term which shall not be less than one month but which may extend to three years, or with ..... code of criminal procedure, 1973 (2 of 1974), the district forum or the state commission or the national commission, as the case may be, shall have the power of a judicial magistrate of the first class for the trial of offences under this act, and on such conferment of powers, the district forum or the state commission or the national commission, as the case may be, on whom the powers are so conferred, shall be deemed to ..... in ravi kanth case and observed in fact, section 27 of the act has created a statutory offence the non-compliance of on order of a duty constituted tribunal under the consumer protection act 1986 - and has made the said non - compliance an offence punishable ..... behalf of 14 land owning subsidiaries and the underlying lands of hill county project continued to be attached by income tax department due to which the company is unable to dispose of any of its existing inventory and generate revenue ..... reported in (2005) 1 scc 705 has held as follows: a prayer for the grant of stay of proceedings or on the execution of decree order appealed against has to be specifically made to .....

Workers of Srirama Sugars and Industries Ltd., Bobbili Vs. Industrial ...

Court : Andhra Pradesh

Reported in : AIR1960AP485; (1959)IILLJ704AP

..... gross profits for depreciation, for rehabilitation, for return at 6 per cent on the paid-up capital, for return on the working capital at a lesser but reasonable rate, and for an estimated amount in respect of the payment o income-tax.in the same case it has been also held that in determining what should be allowed on account of depreciation the tribunal is not required to adopt the basis followed under the income ..... accordingly that part of the award alone is set aside and the tribunal is to determine afresh after giving both the parties opportunity to adduce proper evidence if they so desire. ..... ' the counsel for the writ petitioner has argued that the tribunal while correctly enumerating the several heads of deductions in order to ascertain the surplus has not appreciated the principles, on which deduction for depreciation and reserves for rehabilitation are to be determined. ..... leave facilities.so far as the first question was concerned the tribunal has held that from the scrutiny of the balance sheets and the evidence of the accounts, there was no balance for the payment of bonus for the two years referred to in the question. ..... question concerning the leave facilities is that the claim of ten days privilege, 10 days sick and 10 days casual leaves for workers employed after 1949 cannot be granted because after the amendment to the factory act they were getting their statutory leaves under the amended section 79 of the ..... national cotton mills workers' union, ram-jeenagar, 1953 lab. .....

National Insurance Co. Ltd. Vs. Ojili Gopal Reddy and ors.

Court : Andhra Pradesh

Reported in : II(2006)ACC609; 2007ACJ139; 2005(4)ALD301; 2005(4)ALT467

..... above said submissions, in this case, it is to be seen that, for the purpose of assessing the income, the tribunal below has relied on the income tax return filed by the deceased for the years 1997-1998, 1998-1999 and 1999-2000 respectively. ..... of the learned counsel that the latest assessment return will reflect the correct income of the deceased at the time of his death, as such, the tribunal below ought to have taken only the income pertaining to the assessment year 1999-2000 for the purpose of assessing the income of the deceased. ..... of the car, as such they are not liable for payment of any compensation.but, in this regard, it is to be seen that there is no appeal, or any cross-objections, preferred as against the findings recorded by the tribunal below and in that view of the matter, it is not open for the 5th respondent-insurance company to question any findings of the ..... of bhagwandas.on the other hand, it is submitted by sri kota subba rao, learned counsel for the appellant-insurance company that, in this case as much as claims are filed under section 166 of the act, in that view of the matter, the claimants are not entitled for compensation by applying the multiplier as notified in schedule ii. ..... the matter, as much as it is not disputed that the appellant-insurer has not obtained any such permission, in view of the judgment cited national insurance company ltd, chandigrah v. ..... 713 of 2005 are entitled ..... 258 of 2005 are entitled for a ..... of 2005 is ..... 709 of 2005 are entitled for .....

State of Andhra Pradesh Vs. Food Corporation of IndiA.

Court : Andhra Pradesh

Reported in : [1997]106STC293(AP)

..... [1977]1scr59 while confirming the judgment of this court, the supreme court laid down that the systematic activity of buying foodgrains and fertilizers and selling them by the state, although in fulfilment of a beneficent national policy was nevertheless trade or business; but the assessee would become a 'dealer' under the act only if there was a profit-motive in the sales effected by the assessee to the andhra pradesh state. 3. ..... in the assessment order, the definition of the 'dealer' as it stood before the amendment of section 2(b) of the act by act 103 of 1976, was as follows : ''dealer' means any person who carries on the business of buying or selling goods, and includes a government which carries on such ..... for the above reasons, the tax revision case is liable to be dismissed and accordingly it ..... relates to the assessment year 1972-73 and it arose under the central sales tax act, 1956 (for short, 'the act'). ..... the validity of the order of the tribunal in t.a. no. ..... of those findings it cannot but be held that it was not a 'dealer' during the relevant period for purposes of exigibility of tax under the act. ..... stood before the amendment of section 2(b) by act 103 of 1976, profit-motive was a necessary ingredient of 'business' under the act. ..... is the petitioner in this tax revision case. ..... that arises for consideration in this case, is whether the food corporation of india (for short, 'the fci'), central government, is 'dealer' within the meaning and expression in section 2(b) of the act. .....

Vensa Biotek Ltd. Vs. Commissioner of Commercial Taxes

Court : Andhra Pradesh

Reported in : (2007)5VST388(AP)

..... , we are of the view that when a matter is pending before the sales tax tribunal and a revision is initiated by authority under the act and if a request is made by the assessee to stay the revision till disposal of the appeal, in view of mandate of section 20(2-a), the stay should invariably be granted and the period spent in the litigation before the tribunal should not be counted for the purpose of limitation under section 20(3) if the revenue ..... all these petitions is that when an appeal was pending before the state sales tax tribunal, whether the sales tax authorities could exercise the power of revision?4. ..... that there is a difficulty that if revisional power is not exercised within a particular period of time, the revision would become time-barred as there are limitations in section 20(3) of the act and, therefore, if an appeal is pending before the sales tax authority and ultimately assessee loses the appeal, revisional authority cannot invoke the power of revision if the time prescribed under section 20(3) has already expired.5. ..... though a proceeding under article 226 is an original proceeding and not by way of an appeal against the order of a court or of a tribunal, it is part and parcel of our established judicial procedure and to treat it as though it were something outside the normal procedure and not part of ..... counsel appearing for the petitioners that this question is not res integra and has already been decided by a full bench of this court in indo national limited v. .....

The National Insurance Companu Ltd., Rep Vs. Yeliminti Appanna and Ano ...

Court : Andhra Pradesh

..... interest on securities, shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rates in force : provided that an individual or a hindu undivided family, whose total sales, gross receipts or turnover from the business or profession carried on by him exceed the monetary limits specified under clause (a) or clause ..... which is paid or payable by an infrastructure capital company or infrastructure capital fund or a public sector company or scheduled bank in relation to a zero coupon bond issued on or after the 1st day of june, 2005 by such fund or company or public sector company or scheduled bank; explanation 1.for the purposes of clauses (i), (vii) and (viia), ".time deposits". ..... of law and the correct procedure that ought to be followed by the insurance company at the time of the deduction of tax at source from the amount of compensation/ interest awarded to the claimant/s by the motor accidents claims tribunal under the provisions of the motor vehicles act.2. ..... finality, the national insurance company/judgment debtor/revision petitioner herein had deposited certain amount towards part satisfaction of the awarded compensation amount along with interest and costs to the credit of the original petition before the tribunal. ..... murti civil revision petition no.994 of 2012 22-04-2014 the national insurance companu ltd. .....

Karanam Bala Rama Krishna Murthy Vs. Gottipati Hanumantha Rao, Ministe ...

Court : Andhra Pradesh

Reported in : 1996(2)ALT799

..... . an ouster clause attaching finality to a determination, therefore, does not certiorari to some extent and it will be effective in ousting the power of the court to review the decision of an inferior tribunal by certiorari if the inferior tribunal has not acted without jurisdiction and has merely made an error of law which does not affect its jurisdiction and if its decision is not a nullity for some reason such as breach of rule of natural justice'.elucidating ..... further than that in each case you must look to the subject-matter; consider the importance of the provision that has been disregarded, and the relation of that provision to the general object intended to be secured by the act; and upon a review of the case in the aspect decide whether the matter is what is called imperative or only directory'.it is stated further in the same paragraph, 'enactments regulating the procedure in courts are usually ..... . national tobacco company of india limited, : 1978(2)elt416(sc) the supreme court has said;'it is well established rule of construction that a power to do something essential for the proper and effectual performance of the work which ..... . the act and the rules must be read harmoniously, and reading them so, it is plain that the apparent mandatory language of the rules and the notification still retains the permissive character of the section, but only lays down what the amount of the lump sum must be, if lump sum payment is made in lieu of payment of the tax calculated on actual fares .....

Commissioner of Income-tax Vs. Praga Tools Ltd.

Court : Andhra Pradesh

Reported in : [1986]157ITR282(AP)

..... assessee had also incurred expenditure relevant to the assessment years 1970-71 to 1972-73 with regard to the consultancy services it had obtained from the national productivity council, administrative staff college and the engineering management and foundry consultants, bangalore. ..... for that reason, we cannot hold that the fee paid to the national productivity council should be regarded as an expenditure incurred for acquiring a capital ..... with that view of the appellate assistant commissioner the tribunal had concurred and at the instance of the revenue, the above two questions have been referred for the opinion of this court. ..... an age of speedy technological progress, no degree of permanency can be attached to these opinions given by the firms like the national productivity council on how to increase the production. ..... , the assessee has claimed these items of expenditure as revenue expenditure deductible under section 37 of the income-tax act during the relevant years. ..... 93,377 by way of payment made to the national productivity council for obtaining advice for improving the manufacturing process in machinery tools accessory division, machine tools section, defence cell, precision engineering items and forge shop and ..... these reasons, we hold that the development expenditure had been rightly held by the tribunal to be revenue expenditure only. 3. ..... therefore, answer both the questions referred to us against the revenue and in favour of the assessee, agreeing with the opinion of the tribunal. .....

Commissioner of Income Tax Vs. Smt. Majjidunnisa Begum.

Court : Andhra Pradesh

Reported in : (1997)137CTR(AP)263

..... on identical facts dealing with the question of taxability of an erstwhile employee of the united nations, a division bench of the delhi high court has also taken the same view in cit vs . dr. ..... nexus in the pension receivable by the widow after the death of her husband and the salary receivable by the employee of the uno from the funds of the united nations from out of which the pension is paid, the principle contained in s. ..... the it act, 1961, to state the case and refer the question of law, the tribunal has stated the case and referred the following question of law :'whether, on the facts and circumstances of the case, the tribunal was justified in holding that the pension received by a widow of an ex-employee of the uno is exempt from the it act ?'2. ..... to those conventions and immunities, the united nations (privileges and immunities) act, 1947, was enacted by parliament. ..... however, on further appeal to the tribunal, it was held that the pension received by the employee of the uno was exempt from tax, so the amount of pension received by the assessee could also be exempt from taxation and accordingly, the three appeals for the said assessment years were allowed on 7th ..... a widow of one late shri durvesh alam quadri, who was in the service of the united nations organisation (uno) from 1961 and died in harness in 1965. ..... of the provision extracted above, shows that the officials of the uno shall be exempted from tax on the salaries and emoluments paid to them by the united nations.secs. .....

Durgam Anitha, Wo.Late Durgam Darshanam Vs. State Bank of Hyderabad, R ...

Court : Andhra Pradesh

..... explosives ltd, (2008) 3 scc 688, the court reversed an order passed by the division bench of the orissa high court quashing the show- cause notice issued to the respondent under the orissa sales tax act by observing that the high court had completely ignored the parameters laid down by this court in a large number of cases relating to exhaustion of alternative remedy. 52. ..... is a matter of serious concern that despite repeated pronouncement of this court, the high courts continue to ignore the availability of statutory remedies under the drt act and the sarfaesi act and exercise jurisdiction under article 226 for passing orders which have serious adverse impact on the right of banks and other financial institutions to recover their dues ..... even where a statute ousts common law jurisdiction and creates special tribunal empowering with all the powers to adjudicate the disputes thereunder, ordinarily writ court would not entertain such ..... industries v sail, (2010) 5 scc 44, the court held that where the remedy was available under the interest on delayed payments to small scale and ancillary industrial undertakings act, 1993, the high court was not justified in entertaining a petition under article 226 of the constitution. 55. ..... (2001) 6 scc 569, this court considered the question whether a petition under article 227 of the constitution was maintainable against an order passed by the tribunal under section 19 of the drt act and observed: (scc p.570, paras 5-6) "5. ..... in punjab national bank v. .....