Court : Chennai
..... a person should have sufficient financial administrative experience (iii) a person should have sufficient knowledge of accounts, commerce and taxation laws (iv) a person should have sufficient legal acumen to deal with the companies act, fcra and taxation regulations. (v) a person should have been a member of the synod/ diocesan executive committee for at least ..... the constitution of csi. b. consequently pass a decree of permanent injunction restraining the defendants from giving effect to the proposed constitutional amendments. c. declaring the newly introduced bye-laws pertaining to rule 7 under the headings 1. 'procedure for the election of the moderator 2. 'procedure for the election of the ..... were already due in january, 2017 and the suits had been filed only in representative capacity. most of the diocesan councils had already ratified the amendments and the process of ballot still continues. no case for interim orders was made out and the applications were dismissed. the pleas: 15. in .....
Tag this Judgment!Court : Chennai
..... by the educational agencies for the grant of permission for establishing educational institutions and pending on the date the amending act no. 27 of 1987 came into force, shall be considered and disposed of in accordance with law in force on the date of consideration of such applications including the policy decision, if any, taken by the ..... or to search for defects of drafting, much less inexactitude of language employed. 17.6. the privy council in shell co. of australia v. federal commissioner of taxation, 1931 ac 275 : 1930 all er rep 671 (pc), opined that unless it became clear beyond reasonable doubt that the legislation in question transgresses the limits ..... or to search for defects of drafting, much less inexactitude of language employed. 17.6. the privy council in shell co. of australia v. federal commissioner of taxation, 1931 ac 275 : 1930 all er rep 671 (pc), opined that unless it became clear beyond reasonable doubt that the legislation in question transgresses the limits laid .....
Tag this Judgment!Court : Chennai Madurai
..... as well as a petition for ad-interim injunction for the purpose of continuance of the interim order. the petition for amendment was ordered and so also, in the petition for interim order. 1.10. the tamil nadu taxation special tribunal was constituted during the month of december, 1995 and the above said petition was transferred to the special tribunal ..... ct), madurai north, confirmed the disallowance of exemption and remitted the case to the first respondent for imposing penalty, if any, leviable under section 12(5) of the tngst act. 1.5. the petitioner company being aggrieved by the said order filed appeals before the sales tax appellate tribunal, madurai bench, in m.t.a.nos.1051 and 1052 ..... totalling a sum of rs.7,56,009.91 in favour of it's subsidiary company, namely, annamalaiar textiles pvt. ltd., and it also bonafidely believed in law that any transfer by the holding company in favour of it's subsidiary company of any capital assets would not be taxable under the provisions of the tngst .....
Tag this Judgment!Court : Chennai
..... the tribunal was right in holding that the ground raised by the assessee in relation to the applicability of the non-discrimination clause of the india usa dtaa was already addressed by it and hence, no mistake or error is apparent from the record which requires rectification? 11. whether on facts and circumstances of ..... and circumstances of the case the hon 'ble tribunal erred in not appreciating that in the absence of permanent establishment as contemplated under article 5 of the dtaa between india and usa, the business profits of sprint are not chargeable to tax in india under article 7? 5. whether on the facts and circumstances ..... the facts and circumstances of the case the tribunal was right in law in confirming the disallowance under section 40 (a) (i) of the act, on the basis of retrospective amendments without appreciating that the assessee at the time of remittance could not have anticipated such subsequent amendments and hence, the impossibility of performance at the time of making .....
Tag this Judgment!Court : Chennai
..... as rightly pointed out by the learned counsel for the petitioner, much importance has been given to chartered accountant's certificate under the tnvat act, as separate provision was inserted by amendment act 18 of 2012 with effect from 30.08.2012. therefore, there is a sanctity attached to the such certificate and unless the department is ..... mentioned by the petitioner stand attracted, then obviously there would be no necessity to relegate the petitioner to avail the appellate remedy. it is true that in taxation matters, court should be slow in interfering with the orders of assessment by issuing 'writs' when the statute provides for hierarchy of remedies, but this rule ..... the result, the writ petitions are allowed and the impugned orders are set aside and the first respondent is directed to redo the assessment in accordance with law, after affording an opportunity of personal hearing and adopt any one of the modes for verification of the data/records in terms of the observations contained in .....
Tag this Judgment!Court : Chennai
..... gross revenue) from revenue earned from licensed activities. 105. per contra, learned addl. solicitor general submitted that the licensee having accepted the terms and conditions vide amendment to the licence agreement dated 25.9.01, wherein 'adjusted gross revenue' has been defined, cannot, at this point of time, claim that the share of ..... best available price for its valuable rights." 116. the above proposition has been reiterated by the supreme court in the case of har shankar vs excise and taxation commissioner (1975 (1) scc 737) as well as its subsequent decisions. the supreme court, in the above cited decision, also had occasion to consider the ..... vs harinarayan jaiswal (1972 (2) scc 36), wherein while interpreting the expression exclusive privilege of the state government under the state excise act to sell liquor, quoted with approval, the rule of law as enunciated by the supreme court, which is quoted hereunder :- "13. ..... the fact that the government was the seller does not .....
Tag this Judgment!Court : Chennai
..... tax due on the returned income where such shortfall is on account of increase in the rate of surcharge under section 2 of the finance act, 2000 (10 of 2000), as amended by the taxation laws (amendment) act, 2000 (1 of 2001), and the assessee has paid the amount of shortfall, on or before the 15th day of march, 2001 in ..... tax due on the returned income where such shortfall is on account of increase in the rate of surcharge under section 2 of the finance act, 2000 (10 of 2000) as amended by the taxation laws (amendment) act, 2001 (4 of 2001) and the assessee has paid the amount of shortfall on or before the 15th day of march, 2001 in ..... imposition of interest used the expression "may" thereby giving a discretion to the authorities concerned to either reduce or waive the interest. the change brought about by the amending act (finance act, 1987) is a clear indication of the fact that the intention of the legislature was to make the collection of statutory interest mandatory." 28. thus, from the .....
Tag this Judgment!Court : Chennai
..... or specified territory, as the case may be, to promote mutual economic relations, trade and investment, or (b) for the avoidance of double taxation of income under this act and under the corresponding law in force in that country or specified territory, as the case may be, or (c) for exchange of information for the prevention of evasion ..... relief and not put residents of a contracting country at a disadvantage vis- -vis other taxpayers, section 90 of the income-tax act has been amended to clarify that any beneficial provision in the law will not be denied to a resident of a contracting country merely because the corresponding provision in the tax treaty is less beneficial." ..... said country or territory as a notified jurisdictional area in relation to transactions entered into by any assesse. the rules under section 94-a were notified as income-tax (8th amendment) rule, 2013, through s.o. 1856 (e) dated 26th june, 2013, by inserting rule 21ac and form 10fc in the income-tax rule, 1962. india .....
Tag this Judgment!Court : Chennai Madurai
..... distribution of essential commodities. tamil nadu land reforms act, unlawful activities (prevention) act, irrigation from dam, public holidays declaration. part iisection 2notification regarding tamil nadu motor vehicle taxation act, exemption from tax, indian stamp act, code of criminal procedure, traffic points of ..... of name both (tamil and english) by individuals, advertisements by private individuals and private institutions, notifications under company law. 7. procedures to get gazette 1details of subscriptionthe subscription for the supply of full gazette or for requisite parts ..... act, indian christian marriages act, tamil nadu town and country planning act variation of master plan, official secrets act, indian made foreign spirits manufacturer rules, land acquisition act, tamil nadu universities act, tamil nadu pollution control act. etc.,3part iiisection 1(a)general statutory rules, notifications, orders, regulations, etc., issued by the secretariat departments, e.g., amendments .....
Tag this Judgment!Court : Chennai
..... renula bose v. rai manmatha nath bose, air pc, p. 110; stock v. frank jones (tipton) ltd., all er, p. 951; assessing authority-cum-excise and taxation officer v. east india cotton mfg. co. ltd.] 54. an exception to this rule can be made. but before adding words to a statute, the court must be ..... supreme court held as under: 20. while interpreting a provision the court only interprets the law and cannot legislate it. if a provision of law is misused and subjected to the abuse of the process of law, it is for the legislature to amend, modify or repeal it, if deemed necessary. (see cst v. popular trading co.) ..... farming; (f) poultry farming; (g) livestock breeding; (h) growing of trees; and agricultural shall be construed accordingly; 26. under the tamil nadu town and country planning act, 1971, the agricultural zone is defined, whereunder the lands used for all agricultural purposes, farm houses and buildings for agricultural activities, dairy and cattle farms, piggeries and poultry farms, .....
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