Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2008)112ITD57(Kol.)
..... case of cit v.lakshmi machine works reported in 290 itr 667, wherein your lordship held as under: the object of the legislature in enacting section 80hhc of the act was to confer a benefit on profits accruing with reference to export turnover. therefore, "turnover" was the requirement, commission, rent, interest, etc. did not involve ..... the assessee will get the deduction therefor under section 36(1)(va) only if he deposits the sum received from employees before the due date specified under the act, rule, order or notification governing the funds mentioned above. thus the provision of section 43b, which is applicable in respect of employer's contribution, is quite ..... the expression "residential accommodation including any accommodation in the nature of guesthouse" used in sub-sections (3), (4) and (5) of section 37 of the act. while the two expressions can be similarly interpreted, a distinction has been sought to be introduced for the purposes of section 37 by specifying the nature of .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2008)115TTJ(Kol.)45
..... supreme court in the case of cit v.lakshmi machine works , wherein your lordship held as under: the object of the legislature in enacting section 80hhc of the act was to confer a benefit on profits accruing with reference to export turnover. therefore, 'turnover' was the requirement, commission, rent, interest, etc. did not involve ..... incurred by the factories in connection with the movement of the idle machinery for their efficient utilisation and hence the same is allowable under the provisions of the it act. we have heard the parties and perused the material placed before us. the jurisdictional high court in the case of cit v.karanpura development co. ltd. ..... the assessee will get the deduction therefor under section 36(l)(va) only if he deposits the sum received from employees before the due date specified under the act, rule, order or notification governing the funds mentioned above. thus the provision of section 43b, which is applicable in respect of employer's contribution, is quite .....
Tag this Judgment!Court : Kolkata
Reported in : 2008(3)CHN496
..... ) clj (cri) 251 make it out clear that in exercising revisional jurisdiction under article 401 of the cr. pc in hearing revision against order of acquittal the court does not act as 2nd appellate power and cannot make minute examination of the entire evidence and it is only when there is manifest error on the record that the court can certainly ..... court forgot absolutely that when massive evidence has been led by the prosecution witnesses with respect to the charges the presumptions arising out of 113a and 113b of the evidence act could not be lost sight of mr. ganguly submits that p.ws. 1, 2, ,3, ,4, 7, 8, 9, 10 all have very consistently deposed about physical and mental ..... out whether the state was supporting or opposing the revision.13. mr. s. sanyal appearing with mr. s. chatterjee and mr. s. k. das submitted that the court should not act as an appellate court so as to pick up the fallacious reasonings, if any, and in terms of the guidelines laid down by the hon'ble supreme court in a .....
Tag this Judgment!Court : Kolkata
Reported in : 2008(1)CHN658,[2008(117)FLR283]
..... in the said organisation. the writ petitioners herein did not claim absorption in the establishment of the kolkata port trust under the provisions of the apprentice act, 1961 after successful completion of the apprentice training in the said organisation. the writ petitioners specifically urged before this court that the appellants herein cannot ..... -1/1/83-apnew delhi, dated the 21st april, 1983.the question of utilizing the seats identified in different establishment for training apprentices under the apprentices act, 1961 and also absorbing the trained apprentices in employment was considered by the committee of secretaries at their meeting held on 22.3.1983.2. the ..... the trade apprentices?3. mr. joydeep kar, learned counsel of the appellants submits that the apprentices are creature of statute namely, the apprentice act, 1961 and the said act since does not confer any legal right on the apprentices to seek employment in the organization where the said apprentices were trained. mr. kar .....
Tag this Judgment!Court : Kolkata
Reported in : 2008(2)CHN546
..... station of singur in the district of hooghly started acquisition proceedings and several notifications were issued by the state government under section 4 of the said act. one such copy of the said notification is reproduced hereunder:government of west bengaloffice of the land acquisition collector & district magistrate &collector;, hooghlynotification ..... v. lotus hotels put ltd. : air1983sc848 , in which a statutory corporation arbitrarily refused to grant the sanction of loans to entrepreneurs who had already acted on the basis of the sanction, and had incurred expenditure and liabilities. the argument that the transaction was purely a contractual arrangement between the parties ..... differential treatment meted out to government recognised private law colleges alone. there should be nexus between the basis of classification and the object of the act under consideration. on the above crucial aspects, on an evaluation of government's affidavits, they are found to be wanting, replete as they .....
Tag this Judgment!Court : Kolkata
Reported in : [2009]147CompCas434(Cal)
..... to the plaintiff/petitioner stating, inter alia, that the department of company affairs, government of india while carrying out inspection under section 209a of the companies act, 1956 has questioned the justification and proprietary of the said issue of shares in favour of the plaintiff/petitioner by stating:thus, the issue of shares at ..... right of andrew yule on unjustifiable and baseless grounds. the reference was made to an inspection purported to have been made under section 209a of the companies act 1956, which, however, by reason of the clarification issued on september 27, 2001, by the government that the inspecting officer's query about the ..... resolution of the shareholders of descon in its extraordinary general meeting held on june 9, 2006. under the provisions of section 81(1a) of the companies act, 1956 the shareholders' mandate expressed through a special resolution held in a properly convened meeting would, under normal circumstances, the sole determinant for such a step .....
Tag this Judgment!Court : Kolkata
Reported in : 2008(3)CHN821
..... relevant registers and arrange for depositing the cash with the vidyasagar central co-operative bank ltd., belda branch. following a report of commission of fraudulent act the cashier was suspended under the order of the chairman and the assistant registrar of cooperative societies, midnapore was requested to hold an enquiry which was ..... public servant and can be tried before the learned judge, 2nd special court, midnapore constituted under west bengal criminal law amendment (special courts) act, 1949 (for short the act of 1949). mr. milan bhattacharya, learned advocate appearing for the petitioner submitted that an accountant of a cooperative society is not a public ..... 21 of the ipc. therefore, 'every officer' has to be an officer as has been defined in section 2(31) of the west bengal co-operative societies act, 1983. the persons who are included in the category of officer are 'officer' includes a chairman, vice-chairman, secretary, joint secretary, assistant secretary, managing director, .....
Tag this Judgment!Court : Kolkata
Reported in : 2008(3)CHN578
..... qualifications.14. section 14 of the 1993 act stipulates.recognition of institutions offering course of training in teacher education (1) every institution offering or intending to offer a course or training in ..... and determination of standards in institutions for higher education or research and scientific and technical institutions.13. in section 2(d) of the 1993 act, the expression examining body has been defined to mean 'university agency or authority to which an institution is affiliated for conducting examinations in teacher education ..... has supported the petitioners' case on the aspect of primacy of the council on the issue of granting recognition to institutions covered by the 1993 act. she has submitted that while examining the question of recognition of an institution for conducting b.ed, course, the authorities verify the quality of infrastructural .....
Tag this Judgment!Court : Kolkata
Reported in : (2009)1CALLT59(HC),2008(4)CHN297
..... rights of the relations only to those known under the said law as heirs/relatives and therefore, assignment to strangers is barred under the said provisions of 1993 act.25. accordingly, we find that there is substance in submission made by mr. mitra, learned counsel appearing on behalf of the appellants in the matter and accordingly ..... relied upon a decision reported in : 1990crilj1756 , state of madhya pradesh and ors. v. rameshwar rathod, where the court held that section 4 of the amendment act, 1974 is only prospective and not retrospective. not only that, there are no specific words to indicate the provisions of retrospective effect.22. after considering the facts and ..... for such transfer on such condition and in such form as may be prescribed.10. disposal of government land by lessee.- (1) notwithstanding anything contained in this act, a lessee, who intends to dispose of any government land held by him on lease for pecuniary or other compelling reasons but who is unable to dispose of .....
Tag this Judgment!Court : Kolkata
Reported in : 2008(4)CHN852
..... that judgment (howell v. falmouth boat construction co. ltd.) (supra) lord simonds observed after referring to the observations of denning, l.j.:the illegality of an act is the same whether the action has been misled by an assumption of authority on the part of a government officer however high or low in the hierarchy.the question ..... . in union of india and ors. v. indo-afghan agencies ltd., this court held that the government is not exempt from the equity arising out of the acts done by citizens to their prejudice, relying upon the representations as to its future conduct made by the government. this court held that the following observations made by denning ..... their position to their prejudice. the obligation arising against an individual out of his representation amounting to a promise may be enforced ex contractu by a person who acts upon the promise : when the law requires that a contract enforceable at law against a public body shall be in certain form or be executed in the manner .....
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