Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1993)45ITD1(Kol.)
..... of the institution as they are not against the main object and rather support it. the certificate from the assistant labour conimissioner-cum-deputy chief inspector of plantation, tinsukia and medical inspector of plantation, tinsukia, which is in page 30 of the paper book also clearly states that the assessee is maintaining and conducting ..... philanthropic institution. in this connection we may mention that their lordships of the calcutta high court while deciding the issue under section 10(22) of the it act in the case of birla vidhya vihar trust (supra) have referred to the finance bill, 1970 and its memorandum explaining the provisions in the finance bill ..... run, aid, hold, maintain, or otherwise support schools, colleges, educational institutions etc., therefore, the institution is entitled for exemption under section 10(22) of the it act. the ratio of the above quoted decisions are applicable to the facts of the present case before us also as the main objects of the assessee before us .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1951Cal570
..... raised by the learned counsel for the respondents. it is contended that the government of india and other labour unions should have been made parties. the petitioners' ease is that they have been directly and personally affected by the acts complained of in the petition and so they have moved the court for redress. i see no reason ..... why all other labour unions or seamen's unions should be dragged into this proceeding unnecessarily. the petitioners had no definite ..... facts or materials in their possession for implicating the government of india in the acts complained of and so government was not made a party. if the .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1965Cal389,(1966)IILLJ849Cal
..... employees has come to be recognised as a fundamental right of an individual is the need, in modern times, for 'collective bargaining' to protect the interests of labour as against the employer who has gained strength in the bargain with the development of industry and capital. in 1937, the american supreme court observed that ''union was ..... 1 of the rules for the recognition of associations of non-gazetted railway servants under part 'b' of appendix xiii of indian railway establishment code, vol. 1 (1951 edition), which was sent to you as an enclosure to this office letter of even number dated 2-2-62 and accepted by you under your letter no. ..... whether the petitioner has been afforded proper opportunity to meet the relevant charge. whether prompted by communal considerations or not, mr. ashraff had committed an ultra vires act to the injury of the petitioner union by cancelling one of the branches of the union shortly after its recognition and since then the relationship between the petitioner .....
Tag this Judgment!Court : Kolkata
Reported in : (2006)1CALLT1(HC),2006(4)CHN146,[2006(109)FLR496],(2006)IILLJ628Cal
..... and sonepath co-operative sugar mills ltd. v. ajit singh, reported in (2005) scc 232 and the judgment of the high courts in guest keen williams v. assistant labour commissioner, govt. of west bengal, reported in 1986 lab i.c. 1668, rallies india ltd. v. state of west bengal and ors. reported in 1983 (2) ..... the appellant, the contract was determined after affording adequate and reasonable opportunity. the said respondent raised a dispute with the labour department, government of india, under the provisions of industrial disputes act, 1947( for short 'the act'). the conciliation officer held the said respondent as a workman which was challenged in the writ proceedings. by an order ..... 6. the learned tribunal by its award dated 20th december, 1999 held that the said respondent was a workman under section 2(s) of the industrial disputes act, 1947 and the action of the management of the appellant in terminating the service of the concerned workman was bad, illegal, inoperative and void ab initio. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1951Cal145,56CWN481
..... of lords in 'lancaster v. blackwell colliery co. ltd.,' (1920) 122 l. t. 162, in which it was held that on a claim for compensation under the workmen's compensation act, if the facts which are proved give rise to conflicting inferences of equal degrees of probability so that the choice between them is a mere matter of conjecture, then the .....
Tag this Judgment!Court : Kolkata
Reported in : [2000(86)FLR566],(2000)ILLJ1543Cal
..... departmental proceedings whichever is earlier for retaining the delinquent in service. the supreme court noted that the three months fixed by the order dated january 6, 1951 expired on march 31, 1961 and that the effect of the said order was that the service of the delinquent would come to an end on march ..... in the contract of employment may stand altered by imposition of terms by legislative mandate and also by administrative instructions. apart from the payment of gratuity act there appears to be no other statutory mandate imposing any terms in the contract of employment in question. there is also no administrative instruction imposing a ..... would have been passed but for the superannuation that itself would prevent the petitioner from claiming gratuity in terms of the provisions of the payment of gratuity act, 1972 and therefore, once the disciplinary proceedings has been initiated that should be continued for reaching a conclusion, whether in the meantime the petitioner has superannuated .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1961Cal420,65CWN596,[1961(2)FLR477],(1961)IILLJ20Cal
..... , children and apprentices;(iv) different localities;' 2. by a notification dated september 5, 1951, the government of west bengal, acting, under the provisions of the said act, fixed the minimum rates of wages payable to the employees employed in tea plantations in which the petitioners in these two applications are interested. by subsequent notifications dated march 1952 ..... , or represent, certain tea estates in west bengal, which employ various classes of employees working in their respective tea plantations. the question that arises here is a question under the minimum wages act, 1948 (act xi of 1948), the object of which is to provide for fixing minimum rates of wages in certain employments. under ..... rates of wages so fixed were revised from time to time under section 3(1)(b) of the said act. in 1955, by an agreement between the employers and the workers of the tea plantations, the employers agreed to pay to the workers, wages in excess of these notified by government as minimum wages .....
Tag this Judgment!Court : Kolkata
Reported in : [1982]137ITR827(Cal)
..... , in our opinion, the ratio of the said decision of this court mentioned hereinbefore will be applicable.20. reliance was placed on the case of cit v. manjuskree plantations ltd. [1980] 125 itr 150 . this decision, in our opinion, does not help the revenue. it has been noted that they referred and applied the ratio ..... law for reference. at the instance of the assessee-company, the tribunal has referred the following two questions to the court under section 256(1) of thel.t.act, 1961 :'(1) whether, on the facts and in the circumstances of the case, the appellate tribunal was justified in holding that no weighted deduction on account of ..... before the tribunal. the tribunal, following certain decisions of the supreme court and on an interpretation of sub-section (2) of section 35c of the i.t. act, 1961, held that the weighted deduction on account of agricultural development allowance was not permissible in respect of depreciation. the appellate tribunal discussed in detail thedecisions of the .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1957Cal601,61CWN352
..... there will be either total incapacity for work when no work is available to him at all or there will be a partial incapacity when such defect makes his labour saleable for less than it would otherwise fetch. the; capacity of a workman for work may remain quite unimpaired, but at the same time his eligibility as ..... of proving that the appellant's left eye was really sightless to the fullest extent or even if it was so in 1949, that it was sightless even in 1951. that onus not having been discharged, the prima facie claim, otherwise established by the appellant is not dislodged and, therefore, it entitles the appellant to compensation. 18 ..... the appellant was en-titled to the scheduled compensation without the aid of anything else. 12. mr. sanyal, who appears on behalf of the respondent, contended that the act was not concerned with disablement, whether partial or total, in the physical sense, but was concerned only with disablement, alerting or destroying earning capacity. according to him, the .....
Tag this Judgment!Court : Kolkata
Reported in : 2005(3)CHN161,(2005)IIILLJ500Cal
..... to get any special benefit by filing the instant application. it is submitted that the medical and other facilities are required to be provided by the contract labourers under the contract labour (rehabilitation and abolition) act, 1970 and providing of such facilities as required under statute does not create any right in favour of the petitioners for being absorbed in a permanent post ..... the work of security strappers which was undertaken by the contractor, namely m/s. general security information services under whom the petitioners working are not prohibited under the contract labour (rehabilitation and abolition) act, 1970, as such there was no obligation on the part of the air india either to absorb or regularize the petitioners after the contract had come to an .....
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