Judgment Search Results Home > Cases Phrase: shops and commercial establishments act 1961 chapter 1 preliminary Page 91 of about 2,648 results (0.162 seconds)

Mitsui and Company Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

..... be done. the anpara project was treated as an independent and separate activity. intra venture debits and credits were not permitted. rather they constituted independent permanent establishments within the meaning of the said term under the double tax avoidance agreement between india and japan. thus, three entities are involved which were separate having ..... of india under the foreign exchange regulation act to set up a liaison office allowing to undertake only liaison work and not any activity of trading, commercial or industrial nature without a separate permission from the reserve bank of india. the liaison office was not to earn any income in india rather its ..... maintain such office in india with the condition that except for liaison work, the company shall not be entitled to carry on any activity of trading, commercial or industrial nature through its liaison office. the liaison office so set up has both japanese and indian employees. the japanese expatriate employees were paid monthly .....

Ajit Kumar Routray Vs. State of Orissa and ors.

Court : Orissa

..... harassed. merely because e-auction has been introduced for the first time in our state, that canno.be a ground to strike down the process unless it is established that such system in any manner is detrimental to the public interest. since the state in its wisdom has taken a decision that e-auction system would fetch more ..... use may ditch the bidders and misuse his id at the instance of his opponent/competitor has nothing to do with the validity of the impugned order since in commercial world the owner himself is no.doing all the business activities but depends upon many associates in respect of important works. therefore, there is nothing wrong in the ..... for settlement by auction and the conduct of the auction. therefore, it was argued that the order of the state government to put the existing c.s. shops imifl off shops through e-auction without prescribing any rules and instructions is illegal, arbitrary and contrary to law. now, the question arises as to whether the impugned order shall .....

Securities Exchange Board Of India Vs. Franklin Templeton Trustees Ser ...

Court : Karnataka

..... march, 2020 and submitted that action of the trustees of winding up could not have been taken in the teeth of the said guidelines, as all commercial establishments were ordered to remain closed.100. he submitted that covid 19 is not at all a ground for winding up and in any case, the trustees ..... the regulations made thereunder: provided that the board shall, within ninety days of the said attachment, obtain confirmation of the said attachment from the special court, established under section 26-a, having jurisdiction and on such confirmation, such attachment shall continue during the pendency of the aforesaid proceedings and on conclusion of the said ..... are following the settled principles laid down therein. the overview of the relevant provisions of sebi act156 the securities and exchange board (for short sebi ) was established in the year 1988 by the government of india under a government resolution with the object of promoting orderly and healthy growth of the securities market and for .....

Dynavision Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Reported in : (1991)36ITD1a(Mad.)

..... industrial undertaking is to be located at tehsil saidapet, district chingleput in the state of tamil nadu. 4. the new undertaking shall be completed and commercial production established within a period of two years from the date of issue of this industrial licence.111. in the wake of this letter of intent and the industrial ..... the company as storage facility for its black and white television manufacturing operations.the resolution referred to above shows that in view of the proposal to establish a separate shop floor for manufacture of colour t.v. sets, the board decided to put up immediately about 5,000 sq. ft., of stores building ..... colour television receivers where exclusively colour televisions are produced with the machineries and equipment purchased and installed. the other black & white televisions are produced in different shop floors and are fully equipped with the necessary equipment for the production of black and white televisions. as such, as permitted by the government, the .....

United Phosphorus Limited Vs. Joint Cit

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (2001)73TTJ(Ahd.)404

..... leave petition against the judgment of the gujarat high court whereby the high court dismissed a reference application on the question whether interest on amounts borrowed for establishing a new unit capitalised but still claimed as a revenue expenditure in the relevant assessment year could be allowed.it may be noted that a similar claim ..... revenue expenditure incurred for the purpose of business must be determined on a consideration of all the facts and circumstances, and by the application of principles of commercial trading. the question must be viewed in the larger context of business necessity or expediency. if the outgoing or expenditure is so related to the carrying on ..... in the said details. it appears from the copy of vouchers enclosed with the said details that this represents cost of cloth piece purchased from raymonds retail shop for rs. 10,051. the learned counsel contended that this was presented to a person connected with the assessees business.in any case this cannot be .....

Punjab State Industrial Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (2007)292ITR268(Chd.)

..... income, a proportionate portion of the receiving salary should be deducted in computing the non-agricultural income under section 56.35. similarly, in the case of establishment expenses incurred by the assessee to keep itself alive for earning income from other sources has been held to be an allowable expenditure in the following cases:chinai ..... )'s case (supra). sufficiently strong language has been used by employing words like "legislative mandate" "key words in parenthetical clause" to rule out application of commercial principles in interpreting section 80m. it is not possible to ignore restrictions imposed on applicability of deduction and in particular ignore the words, "dividend income computed in ..... bighas of land in the town of calcutta and set up a market therein. the question was whether the income realised from the tenants of the shops and stalls was liable to be taxed as "business income" under section 10 of the it act or as income from property under section 9 thereof. this .....

State of Uttaranchal Vs. M/S. Kumaon Stone Crusher

Court : Supreme Court of India

..... incurred for regulation of transit fee separately. it is submitted that transit fee is not the only source of forest department to meet the expenses of entire establishment of the forest department. 181. shri udit chandra, learned counsel appearing for some of the petitioners has referred to a division bench judgment of allahabad high ..... we also declare that the imposition of transit fee on sponge iron which is not a forest produce after undergoing the process of manufacture, converting it into a commercially different commodity than forest produce, and tendu patta , the trade and transportation of which is monopolized by the state government, is not valid in law, and ..... after purchasing the above said materials/finished goods the same are transported by them within the state of u.p. for sale to the consumers from the shops of the writ petitioners. the above materials are not directly transported from mines nor the same are in original form of mines and minerals. the petitioners have .....

Federation of Okhla Industrial Association (Regd.) vs.lt Governor of D ...

Court : Delhi

..... bearing no.f-12(22)/142/11/ mw/lab/2040 dated 26th november, 2011 in scheduled employments to the extent they relate only to shops and other establishments covered by the delhi shops and establishments act, 1954 .20. by a separate notification bearing no.f- 12/15/152/11/mw/lab/2033, also dated 26th november, 2011 ..... villages). then there are pockets of relocation colonies (say, for instance, dakshin puri, jahangir puri, etc.). industrial and commercial areas around all over delhi interspersing these colonies and areas. persons working in establishments would be living in adjacent locations having access to necessities of life at disparate and steeply varying rates and prices, depending on ..... kendriya bhandar and khadi gram udyog do not have branches wp(c) 5217/2017 & connected matters page 138 of 218 or presence in all the industrial/commercial areas in nct of delhi and that hardly any employee makes any purchase from any of these two stores. instead, purchases are made from either wholesale .....

Manish Kumar Vs. Union Of India

Court : Supreme Court of India

..... is unreasonable and violative of article 16 of the constitution . 20819.thus, it is no part of the appellants' burden to justify the classification or to establish its constitutionality. discrimination is the essence of classification and does violence to the constitutional guarantee of equality only if it rests on an unreasonable basis. 31.classification ..... any part thereof, in a building or on a plot of land. it may be used or intended to be used for any residential or commercial use such as residence, office, shop, showroom or godown or for carrying on any business, occupation, profession, trade or any other type of use, which his ancillary.112. ..... he also points out that there is no unfair discrimination. challenge to plenary legislation; grounds47 the grounds on which plenary law can be challenged are well established. in the first two decades decisions of this court unerringly point to three grounds which render legislation vulnerable. a law can be successfully challenged if contrary .....

Pasl Wind Solutions Private Limited Vs. Ge Power Conversion India Priv ...

Court : Supreme Court of India

..... which accrues after the termination of employment. these provisions, therefore, clearly indicate that it is not only a newspaper employee presently employed in a particular newspaper establishment who can maintain an application for gratuity. the scheme of all these acts dealing with industrial questions is to permit an ex-employee to avail of the benefits ..... not the same an arbitration that takes place in state a is a foreign arbitration in state b. it does not matter whether the arbitration is commercial or non-commercial or whether the parties are from the same country, from different countries or that one or all are from state a. since even a domestic ..... to the public policy of india. 74.2. he then argued that foreign awards contemplated under part ii of the arbitration act arise only from international commercial arbitrations. international commercial arbitration , as has been defined in section 2(1)(f) of the arbitration act, would make it clear that there has to be a foreign .....