Court : Income Tax Appellate Tribunal ITAT Chennai
Decided on : May-16-2005
Reported in : (2006)100TTJ(Chennai)738
..... renovate noon-meal centres before the chief minister's birthday, besides the hon'ble chief minister had ordered to take up the question of exemption of this expenditure under the it act to those who made the contribution. there is absolutely no business nexus with these expenses. as such, it cannot be allowed under section 37(1).10. the next ..... the assessee's business of which results in any benefit to the assessee's business has to be regarded as an allowable deduction under section 37(1) of the act. it is, therefore, important to see that whether the contribution was made towards the welfare fund or directly connected or related with the carrying on of the assessee ..... ble chief minister's birthday on 24th feb., 1992. further, the hon'ble chief minister has ordered to take up the question of exemption of this expenditure under the it act to those who made the contribution. , i know very well that you have more anxiety and tamin is leading in this cause than other public sector undertakings. 1 .....
Tag this Judgment!Court : Chennai
Decided on : Jul-18-2005
Reported in : 2005(3)CTC703
..... allowances and conditions of service of chairman, vice-chairman and members) rules 1985 and i schedule of high court judges (salaries and conditions of service) act, 1954 as well as basing reliance on pratibha bonnerjea's case, arrived at a conclusion that the chairman and vice-chairman of central administrative tribunal are entitled ..... the period during which he served as the commission of inquiry or as the commissioner of payments under the madras race club (acquisition and transfer of undertaking) act, 1986 can not be taken into consideration for computing the pensionary benefits. both the above answers are not applicable to the case on hand. no doubt, ..... hence an appeal by special leave by the union of india before the supreme court. after considering the provisions of the high court judges (conditions of service) act, 1954 and central administrative tribunal (salaries and allowances and conditions of service of chairman, vice-chairman and members) rules, 198 5, the supreme court has held .....
Tag this Judgment!Court : Chennai
Decided on : Sep-01-2005
Reported in : II(2006)BC382
..... on his file.2. the respondent preferred the complaint through the power of attorney before the judicial magistrate under section 138 read with section 142 of negotiable instruments act against the petitioner herein and after examining the power of attorney under section 200, cr.p.c, learned judicial magistrate had taken cognizance of the case. ..... in taking cognizance of the case is not valid in law.7. in this regard, it is essential to extract section 142(a) of the negotiable instruments act which reads as follows:'cognizance of offences.-- notwithstanding anything contained in the code of criminal procedure, 1973 (2 of 1974):(a) no court shall take cognizance of ..... 1994 1 lw (crl) 34, learned single judge of this court arunachalam, j. (as he then was) held as follows:'the eligibility criteria under the negotiable instruments act does not get disturbed, if a gpa duly constituted initiates private complaints, for, as i have stated earlier, the power of attorney agent, steps into the shoes of .....
Tag this Judgment!Court : Chennai
Decided on : Oct-03-2005
Reported in : (2005)4MLJ596
..... (see rule 31 of the management and preservation of properties of religious institutions rules), the idol had been shifted, such shifting also violates section 3 of central act 42/1991 and is also an offence under the indian penal code (obviously referring to sections 295 and 295-a of the ipc). in this context, we ..... stated to be under rule 52 of the management and preservation of properties of religious institutions rules framed under section 116 of the hindu religious and charitable endowments act. of course, as rightly contended by the plaintiffs in the suit, the validity of the above referred to government order cannot be challenged in that suit. ..... and preservation of properties of religious institutions rules, hereinafter referred to as 'the rules', framed under section 116 of the tamil nadu hindu religious & charitable endowments act. therefore on that short score, it can be easily held that shifting the idol of lord siva is bad in law. learned senior counsel would then take .....
Tag this Judgment!Court : Chennai
Decided on : Mar-21-2005
Reported in : 2005(2)CTC525; (2005)2MLJ281
..... , was also without any substance. as regards territorial jurisdiction, the board had, in fact, been registered only at chennai under the tamil nadu societies registration act and the deliberations of the marketing committee, which is relied upon in this writ petition, and the negotiations took place only at chennai and therefore, it ..... petitioner.23. the contention that the petitioner was fully ready to implement the contract was also denied. the further contention that the first respondent was simply acting on the directions of the second respondent was also denied. the second respondent never exercised his influence on anyone. only after it became known that ..... the fact that the deposit of 20 million us$ was done voluntarily. by such wilful suppression, the petitioner had misled this court. the specific relief act provides for adequate remedy in contractual matters and article 226 cannot be invoked on a complaint of breach of contract.19. apart from the above preliminary objections .....
Tag this Judgment!Court : Chennai
Decided on : Apr-29-2005
Reported in : (2005)2MLJ697
..... other employees. it was further contended that the order dated february 18, 1999 was also invalid for non-compliance of section 25-f of the industrial disputes act. it was lastly contended that since by notification dated december 9, 1976, the central government abolished engagement of 'contract labourer' in the public sector corporation, ..... rigorous interpretation and only govern specifically the situations covered by them and no further. an exception cannot be permitted to frustrate the general provisions of the act in this case to treat any termination of services are retrenchment except what is strictly excepted....'16. in another division bench judgment of punjab and ..... section 2(oo), namely, in the case of a 'retrenchment' vis-a-vis the consequential' benefits contained under section 25-f of the industrial disputes act. therefore, when such extraordinary circumstances are brought out in the matter of employment and termination is resorted to by taking umbrage under section 2(oo)(bb) .....
Tag this Judgment!Court : Chennai
Decided on : Apr-29-2005
Reported in : 2005(3)CTC115
..... the plaintiff union had not contributed to the trust and for the establishment and administration of the college etc., are nothing but expressions which would disclose acts of breach of trust on the part of the defendants besides the disclosure of their intention to treat the trust and the college as their family ..... trustees and the correspondent of the college and the development of the institution which was significant from 1995-2000 started declining thereafter. there had been several acts of misfeasance and malfeasance on the part of the defendants and they started openly to demand commission from the contractors who undertook works and supplies to the ..... february 2001 of the first defendant trust and the 6th defendant college. (b) the first plaintiff is a registered trade union registered under the trade unions act comprising as its members employees of the southern railway. the second and third plaintiffs are the president and assistant general secretary of the first plaintiff union. .....
Tag this Judgment!Court : Chennai
Decided on : May-02-2005
Reported in : 2005(2)CTC609; 2006(1)CTLJ495(Mad); (2005)2MLJ653
..... contract (the 'formalisation period'). after the formalisation period, the contract will govern the relationship between the parties.3. during the formalisation period both parties undertake to act in good faith and use their best endeavors to conclude the contract in the form as described above, granting to zee the rights before september 15th 2004 ..... to allege that the second respondent was hostile to the petitioner or did not want the petitioner to emerge as the winner of the tender process or acted arbitrarily. the said false aspersions are defamatory in nature and the petitioner is put to strict proof thereof and the second respondent has reserved his right ..... found that another bidder namely, espn (whose bid was admittedly lower than that of the petitioner) was also attending the meeting. it is alleged that this act of inviting espn which was a lower bidder, was clearly impermissible in terms of the instructions issued by the central vigilance committee's circular issued with respect .....
Tag this Judgment!Court : Chennai
Decided on : May-24-2005
Reported in : I(2006)DMC512; (2005)3MLJ256
..... , the family court has not considered the income earned by the respondent and that the respondent travelled abroad eight times and also not considered that the respondent acted in the tamil film 'anbae sivam'. the learned counsel further submitted that despite the application filed by the revision petitioner for production of the income tax records ..... by the trial judge for granting the interim maintenance allowance to the non-applicant from the date of the filing of the application under section 24 of the hindu marriage act.'(2) smt. jasbir kaur sehgal v. district judge, dehradun and ors., : air1997sc3397 , in which, the hon'ble supreme court held thus:'the question then ..... the case, the claim made by the respondent/wife for payment of maintenance amount from the date of filing of the application under section 24 of the hindu marriage act is in order and justifiable as also held by the hon'ble supreme court in smt. jasbir kaur sehgal v. district judge, dehradun and ors., : air1997sc3397 .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Chennai
Decided on : Jun-03-2005
Reported in : (2006)280ITR152(Chennai)
..... land to start 2nd unit of the school. hence it cannot be aid that trust was existing for the purpose of earning profit.18. the decision of acit v. bal bharti nursery school (supra) rests on an altogether different facts. in that case, it was shown that secretary of the society had absolute power to refuse admission to any ..... the contents of the cit(appeals) order and submitted that diversion of funds was clearly proved by the cit(appeals). he then relied on the decision of acit v. bal bharti nursery school, 82 itd 71, where in case of diversion of funds, society was held not to be eligible for deduction under section 10(22). he also ..... any restriction regarding mode of investment of funds, such institutions are not required to invest the funds in the mode specified under section 11(5) of the income-tax act." thus it is clear that educational institutions are not required to make investments in any specified assets prescribed by any authority, which means, they can park their surplus funds .....
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