Judgment Search Results Home > Cases Phrase: office or place of profit Page 8 of about 237,874 results (0.222 seconds)

Colonel Vijynath Jha vs.union of India and Ors.

Court : Delhi

..... service profit and assessment report of such officers is placed before qasb for their consideration final orders for permanent secondment are issued by ..... the detailed procedure set out in the reply to the rti question reads as under: detailed procedure for permanent secondment of service; officers into dgq& lias been laid down in para 4 of mod om no 67952/q/dgi (adm-4) / 10412/ d(prod) dated 28 oct 78 as amended from time to ..... om dated 4th may 1993, as further amended by an om dated 22nd december 1993, lays down guidelines for grant of permanent secondment to service officers of the rank of lieutenant colonel (including lieutenant colonel/ts) and major in terms thereof: (a) officers should have a minimum of 2 years service in the dgqa organization before consideration. ..... the dgqa is an independent organisation with its own policies for induction of service officers on tenure and for granting them permanent secondment after fulfilling the eligibility criteria.13. ..... out that under the om dated 4th may, 1993, amended by om dated 22nd december, 1993 of the mod, an officer was required to earn 2 tars before being considered for permanent secondment. ..... petitioner not having made him a party thereby depriving such superior officer to present his point of view, the court cannot permit ..... by an om dated 28th october, 1978 fresh rules for intake of service officers in the dgqa as well as the terms and conditions of those permanently retained were made by the dodp in the mod and amended from time .....

Shyamlal PragnaraIn Vs. Commissioner of Income-tax, U.P., Lucknow

Court : Allahabad

Reported in : AIR1955All299; [1955]27ITR404(All)

..... and the payment being necessary having regard to the requirements of the business have to be judged in accordance with the exigencies of the business keeping in view ordinary commercial practice and commercial expediency, and the excess profits tax officer must, for this purpose, place himself as far as possible in the shoes of the persons carrying on the business and judge the question from their point of view.13. ..... us the appellate tribunal did not clearly bear in mind what it was called upon to decide and the line followed by it in its appellate order for coming to the conclusion that the excess profits tax officer was justified in reducing the amount is something like this:'(a) the excess profits tax payable on the profits made by the assessee firm should have been deducted before calculating the commission payable to the manager and the assistant manager. ..... even if it is a point, to be taken into consideration, it cannot be said to be a circumstances of any great importance, as the question of reasonableness under rule 12 of schedule i, excess profits tax act, has to be decided in accordance with the provisions of that rule and the excess profits tax officer has to decide the question of reasonableness and the question whether the payment was necessary having regard to the requirements of the business and in accordance with the services rendered by the employee's with reference .....

The British India Corporation Ltd. Vs. the Commissioner of Excess Prof ...

Court : Allahabad

Reported in : AIR1957All826; [1958]33ITR826(All)

..... and the payment being necessary having regard to the requirements of the business have to be judged in accordance with the exigencies of the business keeping in view ordinary commercial practice and commercial expediency, and the excess profits tax officer must for this purpose, place himself as far as possible in the shoes of the persons carrying on the business and judge the question from their point of view. ..... pointed out on behalf of the department that there was no evidence as to any extra services rendered by the directors and managers find if there were any extra services the amount of commission already allowed by the excess profits tax officer in both the chargeable accounting periods from 1-1-1943 to 31-12-1943 and from 1-1-1944 to 31-12-1944, was quite adequate with due regard to the provisions of rule 12 of schedule i of the excess ..... even if it is a point to be taken into consideration, it cannot be said to be a circumstance of any great importance, as the question of reasonableness under rule 12 of schedule i to the excess profits tax act has to be decided in accordance with the provisions of that rule and the excess profits tax officer has to decide the question of reasonableness and the question whether the payment was necessary having regard to the requirements of the business and in accordance with the services rendered by the employees with .....

Commissioner of Income Tax Vs. Mentor Graphics (Noida) Pvt.Ltd.

Court : Delhi

..... price in relation to the said international transaction [or specified domestic transaction] in accordance with sub-sections (1) and (2), on the basis of such material or information or document available with him: provided that an opportunity shall be given by the assessing officer by serving a notice calling upon the assessee to show cause, on a date and time to be specified in the notice, why the arm's length price should not be so determined on the basis of material or information or document in the possession ..... in the present case what has happened is that the transfer pricing officer has generally rejected the comparables submitted by the respondent/assessee in his transfer pricing report and has rejected the suggested arms length price based on a profit level indicator of 6.99% as determined by the respondent/assessee and, in place thereof, the transfer pricing officer adopted a profit level indicator of 24.53% and determined the arms length price of the international transactions at ..... also make it clear that the reference to the oecd guidelines by the tribunal in the impugned order are in the context of the reliance placed by the transfer pricing officer on the very same guidelines, in particular, to paragraph 3.27 thereof. ..... however, the transfer pricing officer took the data of the subsequent year namely the financial year 2003-04 as an indication of the quantum of related party transactions that might have taken place in the relevant year, that is, financial year ending .....

(Nagadevam) Venkatasubbamma Vs. Nagadeva Venkateswaralu and anr.

Court : Chennai

Reported in : AIR1936Mad429

..... in cases too where persons doing no duty are enjoying the profits of office, whenever a lapse takes place, the emoluments should be restored to the persons who actually perform the ..... lands, from fees in money or grain, or from other sources, which have been annexed by the state to hereditary village and other offices in the revenue and police departments are inalienable from such offices by mortgage, sale, gift or otherwise; that all transfers which may hereafter be made thereof by the holders of such offices shall be null and void and that such emoluments shall not be liable to attachments or other process in satisfaction of decrees of court.4 ..... required, in cases where persons doing no duty were enjoying, the profits of the office, to restore the emoluments to persons who actually performed the work when a lapse took place.9. ..... the collector will take immediate measures for placing this portion of the original emoluments attached to the office, in the hands of the person performing the duty, and should he be of opinion that it is still insufficiently remunerated, that he will submit his proposals for the restoration to it of such portion of the manium lands that were ..... -division of the emoluments of office among the several persons is also objectionable, and in all cases in which this has already taken place, every opportunity should be taken of gradually restoring them to such number of persons only as are absolutely necessary for the proper performance of the duties of office. .....

Nagadevara Venkatasubbamma Vs. Nagadevara Venkataesw Aralu, Minor by M ...

Court : Chennai

Reported in : 162Ind.Cas.292

..... in cases too, where persons doing no duty are enjoying the profits of office, whenever a lapse takes place, the emoluments should be restored to the persons who actually perform the work. ..... even according to the standing order of the board of revenue which as a matter of policy enjoined consideration to the party in possession, collectors were required, in cases where persons doing no duty were enjoying the profits of the office, to restore the emoluments to persons who actually performed the work when a lapse took place.14. ..... the collector will take immediate measures for placing this portion of the original emoluments attached to the office, in the hands of the person performing the duty and should he be of opinion that it is still insufficiently remunerated, he will submit his proposals for the restoration to it of such portion of the maniam lands that were resumed in default of ..... this was embodied in 1865 edition of the standing orders of the board of revenue (vide dalyell's edition section 90, rule 4) ran thus:2 the sub-division of the emoluments of office among the several persons is also objectionable, and in all cases, in which this has already taken place, every opportunity should be taken of gradually restoring them to such number of persons only as are absolutely necessary for the proper performance of the duties of office. .....

The Goa Urban Co-operative Bank Ltd. Vs. Noor Mohd. Sheikh Mussa and a ...

Court : Supreme Court of India

Reported in : AIR2004SC3886; 2004(5)ALLMR(SC)1119; 2005(1)BomCR351; JT2004(5)SC265; 2004(3)KLT233(SC); 2004(4)MhLj689; 2004(6)SCALE133; (2004)6SCC166; 2004(2)LC1477(SC)

..... the word 'office' has various meanings depending upon the context, such as holding of an office, office bearer, office of profit or a place in a building used as a place of business/ or where office work is conducted for non manual work.16. ..... branch or branch office has been defined to mean in section 5(cc) as follows:''branch' or 'branch office', in relation to a banking company, means any branch or branch office, whether called a pay office or sub-pay office or by any other name, at which deposits are received, cheques cashed or moneys lent, and for the purposes of section 35 includes any place of business where any other form of business referred to in sub-section (1) of section 6 is transacted;' 26. ..... the branch office has been defined to mean a place at which deposits are received, cheques cashed or monies lent and includes any place of business where any other form of business referred to in sub-section (1) of section 6 is transacted, a banking company cannot open a new place of business in india without obtaining the prior permission of the reserve bank of india. ..... the oxford dictionary defines the term 'office' to be 'a room or building used as a place of business, especially for clerical or administrative work'.17. ..... the term 'office' when it is used as a place of business or to conduct office work has been defined in black's law dictionary as 'a place for the regular transaction of business or performance of a particular service'. .....

Commissioner of Income-tax Vs. S.B. Industries

Court : Guwahati

..... 50,000 can be taken as net profit for the undisclosed transaction and, accordingly, directed the assessing officer to modify the assessment order.7. ..... further, we are also of the considered view that it will be proper and justified to remit back the case to the assessing officer (ao) for fresh adjudication of what would be the net income out of the entries marked k, i.e. ..... the assessing officer had estimated the net profit suppressed out of the unrecorded sales as at rs ..... the assessing officer was further justified in treating the entire entries of sale as undisclosed investment and thereafter in estimating the net profit suppressed out of the unrecorded sales at rs ..... the main grounds taken in the present appeal for challenging the order of the tribunal dated december 17, 2002, read as follows :(ii) for that from the materials on record the assessing officer was fully justified in treating the entire amount of purchases of rs. ..... the tribunal held that in the absence of specific material or evidence on record, the estimate made by the assessing officer is not sustainable in the eye of law but went on to hold that it would be proper and justified for a profit of rs. ..... the tribunal took the view that the profit out of the undisclosed transaction is required to be reasonably ..... in view of the facts and circumstances, the tribunal ought to have remanded/ restored the matter back to the assessing officer for taking a fresh decision in accordance with law. ..... 50,000 made by the tribunal in place of rs. .....

Commissioner of Income-tax, Bombay City Ii Vs. New Citizen Bank of Ind ...

Court : Mumbai

Reported in : [1965]58ITR468(Bom)

..... the rule involve both identity as to the source and numerical identity of the two incomes and in order to be entitled to the relief granted by the said provisions it must be shown in the first place that a part of the income on which indian income-tax is paid comes from the same source from which the state income arises and if that condition is satisfied the relief will be obtained only in ..... has paid by deduction under section 18 of the indian income-tax act, 1922, or otherwise, indian income-tax for any year on any part of his income proves to the satisfaction of the income-tax officer that he has paid for the corresponding year by deduction or otherwise state income-tax in respect of that part of his income, he shall be entitled to the refund of indian income-tax calculated on that part ..... kolah has argued that section 12 of the limitation act cannot be availed of in the present case because, in the first place, applications under section 66 of the indian income-tax act are not governed by the provisions of the limitation act, but by special provisions as to limitation prescribed by the income-tax act ..... maintained a consolidated account at the head office incorporating all branch profits including those of the branches located ..... is a banking concern, having its head office in bombay and branches at other places including miraj, sangli and kolhapur, which ..... in the first place, income-tax must have been paid by the assessee, both under the indian income-tax act as well as under the state .....

In Re: All India Defence Accounts Association

Court : Allahabad

Reported in : (1988)74CTR(All)41; [1989]175ITR494(All); [1989]43TAXMAN216(All)

..... expenses at the place where the duties of his office or employment of profit are ordinarily performed by him or at the place where he ordinarily resides, or to compensate him for the increased cost of living, as the central government may, by notification in the official gazette, specify, to the extent specified in ..... (i) any such special allowance or benefit, not being in the nature of a perquisite within the meaning of clause (2) of section 17, specifically granted to meet expenses wholly, necessarily and exclusively incurred in the performance of the duties of an office or employment of profit, as the central government may, by notification in the official gazette, specify, to the extent to which such expenses are actually incurred for that purpose ; (ii) any such allowance granted to the assessee either to meet his personal ..... against the scheme of the act of 1961, in that section 10(14) thereof exempts the special allowance or benefit specially granted to meet expenses wholly, necessarily and exclusively incurred in the performance of the duties of an office or employment of profit, to the extent to which such expenses are actually incurred for that purpose. ..... of english law defines 'perquisite' as meaning anything acquired by the holder of a place or office over and above the wages or salary thereof'. .....