Court : Delhi
..... by the appellant, and the finding returned does not raise a substantial question of law.7. the further submission of mr. billimoria is that the amendment incorporated in the second explanation in section 9(1) of the income tax act with effect from 1st april, 2019 would not have retrospective application. this submission ..... 30th august, 2011 reported as [2011]. 13 taxmann.com 233 (delhi) rolls royce ita9692019 page 1 of 8 plc vs. director of income-tax (international taxation) that the rolls- royce india ltd (hereinafter referred to as rril ), a hundred percent subsidiary of the appellant, constituted permanent establishment (hereinafter referred to as ..... appellant through: mr.percival billimoria, mr.sr patnaik, mr.thangadurai vp and mr.sidharth thakur, advocates versus deputy director of income tax, circle-2(1), international taxation, new delhi ..... respondent through: ms.lakshmit gurung, senior standing cousnel with mr.talha a rahman, mr.siddharth gupta and mr. shaz khan, advocates coram: .....
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..... by the appellant, and the finding returned does not raise a substantial question of law.7. the further submission of mr. billimoria is that the amendment incorporated in the second explanation in section 9(1) of the income tax act with effect from 1st april, 2019 would not have retrospective application. this submission ..... 30th august, 2011 reported as [2011]. 13 taxmann.com 233 (delhi) rolls royce ita9692019 page 1 of 8 plc vs. director of income-tax (international taxation) that the rolls- royce india ltd (hereinafter referred to as rril ), a hundred percent subsidiary of the appellant, constituted permanent establishment (hereinafter referred to as ..... appellant through: mr.percival billimoria, mr.sr patnaik, mr.thangadurai vp and mr.sidharth thakur, advocates versus deputy director of income tax, circle-2(1), international taxation, new delhi ..... respondent through: ms.lakshmit gurung, senior standing cousnel with mr.talha a rahman, mr.siddharth gupta and mr. shaz khan, advocates coram: .....
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..... 10 scc684held that even huf & coparcenary are not one and the same under the hindu law though for the purposes of taxation under the taxation laws are treated as one and the same. the law of succession after coming into force of the hindu succession act is governed thereby only. of course, section 6 thereof carved out an exception qua interest ..... of them is there any consideration of the effect of sections 4, 8 and 19 of the hindu succession act. the law, therefore, insofar as it applies to joint family property governed by the mitakshara school, prior to the amendment of 2005, could therefore be summarised as follows: (i) when a male hindu dies after the commencement ..... of the hindu succession act, 1956, having at the time of his death an interest in chand cs(os) 100/ .....
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..... firm), the lucknow v. commissioner of income tax, [2008]. 300 itr403(sc), had the occasion to interpret section 142(2a) of the act, as it stood prior to the amendments in question. the court was faced with the question as to whether section 142(2a) required giving the assessee a pre-decisional hearing before proceeding ..... of the constitutional principles; (c) that it must be presumed that the legislature understands and correctly appreciates the need of its own people, that its laws are directed to problems made manifest by experience and that its discriminations are based on adequate grounds; (d) that the legislature is free to recognise degrees ..... , air1958sc538 14. the principle enunciated above has been consistently adopted and applied in subsequent cases. the decisions of this court further establish- (a) that a law may be constitutional even though it relates to a single individual if, on account of some special circumstances or reasons applicable to him and not applicable to others .....
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..... firm), the lucknow v. commissioner of income tax, [2008]. 300 itr403(sc), had the occasion to interpret section 142(2a) of the act, as it stood prior to the amendments in question. the court was faced with the question as to whether section 142(2a) required giving the assessee a pre-decisional hearing before proceeding ..... of the constitutional principles; (c) that it must be presumed that the legislature understands and correctly appreciates the need of its own people, that its laws are directed to problems made manifest by experience and that its discriminations are based on adequate grounds; (d) that the legislature is free to recognise degrees ..... , air1958sc538 14. the principle enunciated above has been consistently adopted and applied in subsequent cases. the decisions of this court further establish- (a) that a law may be constitutional even though it relates to a single individual if, on account of some special circumstances or reasons applicable to him and not applicable to others .....
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..... and to consequent evisceration, under article 226 of the constitution of india.30. significantly, section 10 of the id act was amended, vide section 3 of the industrial disputes (amendment) act, 1952. whereas sub- section (1), of the pre-amended section 10, contemplated making of reference, by the appropriate government, of an industrial dispute, to the labour court or ..... opinion, and cannot make an order in blank and delegate to the taxing master to tax and then fill in the amount of costs allowed by him on taxation . in allcroft v. london (bishop), (1891) ac666 lord bramwell declared that if a man is to form an opinion and his opinion is to govern, ..... conclusion on those matters.14. when the appropriate government makes a reference of an industrial dispute for adjudication, it does not decide any question of fact or law. the only condition, which the exercise of that power should satisfy, the existence or apprehension of an industrial dispute. when once the government is satisfied about .....
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..... in respect of the trust, would be signed and filed in the name of its president, vice president and general secretary. based on this resolution, the respondents sought amendment of the plaint by substituting the aforesaid three office bearers as plaintiffs instead of the trust, which application came to be allowed by the trial court vide its order ..... for the parties at great length and, with their assistance, perused the records.23. in my view, the present appeal is a gross abuse of the process of law and shows how a licensee, once permitted by his employer to reside in the premises as a caretaker, is taking all kinds of contradictory and frivolous pleas to ..... the respondent no.1 in the suit for specific performance filed by the appellant. he, thus, contends that the tenancy was a protected tenancy under the delhi rent control act, 1958 and a suit for possession, therefore, was not maintainable. he further submits that, even otherwise, once the very title of the trust to the suit property .....
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..... provision for certain other matters in relation thereto. the employees' state insurance act is a social security legislation and the canons of interpreting a social legislation are different from the canons of interpretation of taxation law. the courts must not countenance any subterfuge which would defeat the provisions ..... of financial services to explore on the basis of actuarial studies, whether insurance sector should cover cost of treatment of rare diseases and amend the insurance act accordingly. it is necessary to bring in health insurance reforms through irda (insurance regulatory and development authority of india) and government ..... of india : extraordinary ========================================== employees state insurance corporation s ravichandran [part iii-sec. 4]. notification new delhi, the 26th november, 2018 to amend no.n-12/13/1/2016-p&d. the following draft regulations further the employees state insurance (general) regulations, 1950, which the employees state .....
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..... provision for certain other matters in relation thereto. the employees' state insurance act is a social security legislation and the canons of interpreting a social legislation are different from the canons of interpretation of taxation law. the courts must not countenance any subterfuge which would defeat the provisions ..... of financial services to explore on the basis of actuarial studies, whether insurance sector should cover cost of treatment of rare diseases and amend the insurance act accordingly. it is necessary to bring in health insurance reforms through irda (insurance regulatory and development authority of india) and government ..... of india : extraordinary ========================================== employees state insurance corporation s ravichandran [part iii-sec. 4]. notification new delhi, the 26th november, 2018 to amend no.n-12/13/1/2016-p&d. the following draft regulations further the employees state insurance (general) regulations, 1950, which the employees state .....
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..... present case, may be regarded as a radical change, by the criminal law (amendment) act, 2013 (hereinafter referred to as the 2013 amendment act ). these amendments also affected section 114a of the evidence act, which was also correspondingly amended. it would be useful to set out the pre-and post-amended provisions, thus, to enable a clear comparison between them: provision (section ..... not consent. explanation. in this section, sexual intercourse shall mean any of the acts mentioned in clauses (a) to (d) of section 375 of the indian penal code (45 of 1860). 61. the amendments carried out by the 2013 amendment act do not significantly impact the applicability of section 375 of the ipc, to the ..... of whether the prosecutrix could be said to have consented , to the said act/acts, or not.68. section 376 of the ipc, as it stood prior to, as well as after, its amendment, w.e.f. 3rd february, 2013, by the 2013 amendment act supra, contained two sub-sections. for the sake of brevity and convenience .....
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