Court : Gujarat
Reported in : (1985)2GLR767
..... government to extend the beneficient provisions of the act to persons engaged in industrial occupations in the light of special circumstances of a particular industry, locality or establishment, is unguided, and uncanalised and, therefore, violative of article 14 of the constitution of india. rejecting this contention, the division bench of this court consisting ..... india.(3) the impugned sections deprive a worker not being a member of a representative union of personal liberty without fair, just and reasonable procedure established by law inasmuch as he is denied participation in proceedings to decide whether his abstention from work in a given situation constitutes illegal strike the declaration ..... the bir act given by a large section of ex-employees of the respondent-company, which had closed its business and sold its assets to tarun commercial mills co. ltd. for enhanced compensation than that agreed to by the tla which was a representative union in settlement entered into by the said .....
Tag this Judgment!Court : Mumbai
Reported in : (1985)IILLJ24Bom; 1985MhLJ1
..... is an act, 'to consolidate and amend the law relating to the regulation of conditions of work and employment in shops, commercial establishments, residential hotels, restaurants, eating houses, theatres, other places of public amusement or entertainment and other establishments. under s. 2(6), 'establishments' means a shop, commercial establishment, residential hotel, restaurant, eating house, theatre, or other place of public amusement or entertainment to which this act applies ..... is whether, while purporting to consolidate and amend the law relating to the regulation of conditions of work and employment in shops, commercial establishments and other establishments, the legal profession or the establishment of a legal practitioner, could be brought in for identical treatment with commercial establishment without taking note of the difference.15. it was observed in the state of madras v. m/s. gannon dunkerly .....
Tag this Judgment!Court : Chennai
Reported in : (1986)52CTR(Mad)354; [1986]159ITR381(Mad)
..... of newspaper production, and has more recently begun organisation of editorial workers. journalism schools, particularly in the united states, but increasingly in other lands, have been established to enrich the training of newspapermen. we, in india, have diploma courses in journalism conducted in universities. (vide encylopaedia americana, 1971 edn., pages 288 and ..... the rise of the printed, periodically issued newspaper came (1) with the invention of printing roughly 1430-1450 and (2) with the era of expanding commercialism in european life. before this time, the news-disseminating function had been provided by irregular publications, word of mouth, or by posted notices. the acta ..... may include a factory thousands of miles away which produces newsprint. one will guide the mechanics of the manufacturing process with the aid of foreman and shop superintendents. one will head a corps of salesmen which keep the advertising rolling in and sees that it is readied for publication. one will be .....
Tag this Judgment!Court : Gujarat
Reported in : (1986)2GLR910
..... as unavoidable circumstances beyond his control. in the normal working of business of a commercial undertaking financial losses or accumulation of undisposed of stocks and the expiry of the period of the lease or the licence can ordinarily go a long way in establishing that it has virtually become impossible to carry on the business. for instance, if ..... to 'the residence of such person'. but it is one thing to affirm the jurisdiction, another to authorise its free exercise like a bull in a china shop. this court has spelt out wise and clear restraints on the use of this extraordinary remedy and high courts will not go beyond those whole some inhibitions except ..... reference to the residence of such person'. but it is one thing to affirm 'the jurisdiction, another to authorise its free exercise like a bull in a china shop. this court has spelt out wise and clear restraints on the use of this extraordinary remedy and high courts will not go beyond those wholesome inhibitions except where .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Hyderabad
Reported in : (1986)15ITD26(Hyd.)
..... the factories act which naturally seeks to give an extended meaning to the word 'manufacture' so as to bring within its scope a larger number of establishments. in fact, the madras high court in the case of cit\.buhari sons (p.) ltd. [1983] 144 itr 12 had pointed out that the ..... services. it has installed expensive machinery and has skilled labour.the only dispute is whether the product which is electroplated by the assessee could be considered as commercially different from the one before electroplating. the assessee has electroplated various items of industrial and trade articles. it has electroplated spare parts for fan equipment, ..... new article with a shining surface and different qualities after electroplating. before electroplating, the article is almost worthless whereas the same, after electroplating, is a valuable commercial commodity. for instance, a spoon, before electroplating, may not have any value whatsoever, whereas the same, after electroplating, may be used by a five star .....
Tag this Judgment!Court : Gujarat
Reported in : (1986)54CTR(Guj)272; (1987)1GLR3; [1986]162ITR28(Guj)
..... by rodnev j. anderson : 'auditing is the process of examining evidence regarding a report, statement or other assertion to determine its correspondence to established criteria. the audit of set of financial statements investigates whether these statements reflect underlying business transactions following existing criteria for financial statement preparation. a tax ..... proviso in support of their plea of under-classification, because parliament having recognised that these welfare agencies constituted the special act subjecting them to commercial audit thought it fit to exclude them from the obligation of the special auditor as sufficient compliance with the obligation under the impugned section, ..... in the non-corporate sector without much difficulty. 2.148. we are conscious that determination of taxable income is altogether different from that of commercial profits. the scope of audit and examination of accounts for the purpose of determination of taxable income has, therefore, to be wider. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1986(52)FLR661]; 1986LabIC863; (1986)ILLJ490SC; 1986(1)SCALE1048; (1986)2SCC624; [1986]2SCR126; 1986(3)SLJ29(SC)
..... deemed to be a factory under section 85 of the said act'. the definition of 'commercial establishment' in clause (4) of section 2 clearly shows that a commercial establishment is one of the categories of 'establishment'. 'establishment' is separately defined in clause (8) of section 2 as follows :(8) 'establishment' means a shop, commercial establishment, residential hotel, restaurant, eating house, theatre, or other place of public amusement or entertainment to ..... to the inspector of the local area concerned a statement in a prescribed form together with the prescribed fees containing various particulars including 'the category of the establishment, i.e., whether it is a shop, commercial establishment, residential hotel, restaurant, eating house, theatre or other place of public amusement or entertainment'. on receipt of such statement and the fees the inspector, if satisfied about .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1986SC2045; (1986)88BOMLR260; 1986CriLJ1922; 1986(1)SCALE745; (1986)2SCC716; [1986]2SCR621
..... iii) the ncpa be permitted to build a hotel of international standard in the complex and offices and shops ancillary and germane to such hotel establishment only. they may by themselves or through any other parties develop and operate the commercial complex. iv) the ncpa will be required to pay to government 25% of the net annual profits ..... officer copies of the rent receipts for november, 1973 and november, 1980 as also a xerox copy of the registration certificate of the firm under the bombay shops and establishments act. ramesh merchant several times went to the office of the controller of accommodation for no-objection certificate but he was told that the application was under ..... and government resolution dated 23rd march 1977 so as to enable ncpa to construct a commercial building of net rentable area of 400,000 sq.ft. the fact that ajit kerkar and j.j. bhabha both participated in these negotiations is clearly established by the note dated 20th july 1979 addressed by ajit kerkar to j.j. .....
Tag this Judgment!Court : Mumbai
Reported in : 1988(3)BomCR581a; (1987)89BOMLR485
..... from the application of general laws relating to industrial relations. the legislation imposed reasonable restrictions on the fundamental right in the interests of persons employed in newspaper establishments and therefore, fell outside the categories specified in article 19(2). it was contended that its provisions had the effect of levying a direct and preferential ..... ltd. (jansevak) entered into negotiations with the company for printing and publishing editions of the times of india and nav bharat times from a press to be established at lucknow. three agreements dated june 4, 1983, july 30, 1983 and october 1, 1983 were entered into. in pursuance of the agreement, necessary applications ..... 305, the supreme court said that it had there been held that 'the freedom of speech could not be restricted for the purpose of regulating the commercial aspects of activities of the newspapers'. the freedom of a newspaper to publish any number of papers or to circulate it to any number of persons had .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1988)25ITD193(Delhi)
..... textile commissioner...." in september 1959 a new scheme for the promotion of exports of engineering goods was announced. according to the scheme, "it was open both to established and to prospective exporters. manufacturers could obtain their requirements of raw materials, indigenous steel and pig iron, tools, components, etc., for fulfilling the export targets agreed ..... were received by it specifically by way of recompense or reimbursement of any specified losses or specific expenditure or specifically to carry on business in a commercial manner so as to yield profits. no identification can be perceived precisely between the ccs receipts and the costs or profits earned or the losses incurred ..... packing that is done by the assessee with a view to attract attention of the potential customers. any body who looks at the packing in a foreign shop might get attracted towards the packing and thereby the goods got advertised. in this sense, it is possible to uphold the assessee's viewpoint and for .....
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