Court : Kerala
..... the question is whether the gratuity payable to retired employees or legal heirs of deceased employees of cooperative societies should be restricted to the maximum prescribed under s.4(3) of the payment of gratuity act, 1972, (for short 'the act'), r.59 of the kerala cooperative societies rules, 1969 (hereinafter referred to as 'the rules') and the bye laws framed under the said r.59, even in cases where the societies have entered into arrangement with the l.i.c. ..... president secretary, department of science and technology, government of india vice chancellors of cochin university of science and technology and kerala agricultural university secretary to government, finance department five eminent persons nationally known for their expertise in sandt, industry and environment (nominated by government) director, vikram sara bai space centre, thiruvananthapuram director, regional research laboratory, thiruvananthapuram director, sree chitra ..... the learned single judge held that employees of the institutes under the council who are governed by the rules and regulations framed by the council which have been made with effect from 19.06.2003 and as per rule 14 scientists and employees are entitled to receive the gratuity at the rate of half month's emoluments which the employee drew last for each completed year of service qualifying for gratuity. .....
Tag this Judgment!Court : Mumbai
Reported in : (2006)202CTR(Bom)361; [2006]283ITR56(Bom)
..... 2003-04 which are complex and require thorough examination, some of which are as under :(i) bad debts:on examination of the earlier year's claim for bad debts it was found that the petitioner's claim for bad debt was unacceptable since the conditions as laid down by section 36(1)(vii) of the it act were not met. ..... (supra) and the view of the kerala high court in the case of muthoottu mini kuries (supra). ..... (supra), the learned single judge of the calcutta high court relied upon the judgment in the case of peerless general finance & investment co. ..... (supra) and respectfully disagree with the view of the calcutta high court in the case of peerless general finance & investment co. ..... in this case also, the learned single judge relied upon the judgment of the calcutta high court in the case of peerless general finance & investment co. ..... the learned single judge of the calcutta high court in the case of peerless general finance & investment co. ..... the learned counsel relied upon the following judgments : peerless general finance & investment co. ..... in the case of peerless general finance & investment co. .....
Tag this Judgment!Court : Delhi
..... the provisions of this act or the rules made there- under shall be in addition to, and not in derogation of, the industrial finance corporation act, 1948, the state financial corporations act, 1951, the unit trust of india act, 1963, the industrial reconstruction bank of india act, 1984, the sick industrial companies (special provisions) act, 1985 and the small industrial development bank of india act, 1989. ..... on the appeal (fpa-mla-2147/dli/2018) of idbi, the appellate tribunal, by its decision dated 10.05.2018, set aside the said attachment of the two properties under pmla upholding the contention that the said assets had not been acquired by money- laundering and thus could not be described as proceeds of crime , it being noted that the two shops had been purchased by sale deeds of 2003, much prior to the alleged commission of acts constituting money-laundering. ..... the prevention of money-laundering act, 2002 ( pmla ) though enacted and notified on 17th january, 2003, came into force w.e.f. .....
Tag this Judgment!Court : Delhi
..... the provisions of this act or the rules made there- under shall be in addition to, and not in derogation of, the industrial finance corporation act, 1948, the state financial corporations act, 1951, the unit trust of india act, 1963, the industrial reconstruction bank of india act, 1984, the sick industrial companies (special provisions) act, 1985 and the small industrial development bank of india act, 1989. ..... on the appeal (fpa-mla-2147/dli/2018) of idbi, the appellate tribunal, by its decision dated 10.05.2018, set aside the said attachment of the two properties under pmla upholding the contention that the said assets had not been acquired by money- laundering and thus could not be described as proceeds of crime , it being noted that the two shops had been purchased by sale deeds of 2003, much prior to the alleged commission of acts constituting money-laundering. ..... the prevention of money-laundering act, 2002 ( pmla ) though enacted and notified on 17th january, 2003, came into force w.e.f. .....
Tag this Judgment!Court : Delhi
..... the provisions of this act or the rules made there- under shall be in addition to, and not in derogation of, the industrial finance corporation act, 1948, the state financial corporations act, 1951, the unit trust of india act, 1963, the industrial reconstruction bank of india act, 1984, the sick industrial companies (special provisions) act, 1985 and the small industrial development bank of india act, 1989. ..... on the appeal (fpa-mla-2147/dli/2018) of idbi, the appellate tribunal, by its decision dated 10.05.2018, set aside the said attachment of the two properties under pmla upholding the contention that the said assets had not been acquired by money- laundering and thus could not be described as proceeds of crime , it being noted that the two shops had been purchased by sale deeds of 2003, much prior to the alleged commission of acts constituting money-laundering. ..... the prevention of money-laundering act, 2002 ( pmla ) though enacted and notified on 17th january, 2003, came into force w.e.f. .....
Tag this Judgment!Court : Delhi
..... the provisions of this act or the rules made there- under shall be in addition to, and not in derogation of, the industrial finance corporation act, 1948, the state financial corporations act, 1951, the unit trust of india act, 1963, the industrial reconstruction bank of india act, 1984, the sick industrial companies (special provisions) act, 1985 and the small industrial development bank of india act, 1989. ..... on the appeal (fpa-mla-2147/dli/2018) of idbi, the appellate tribunal, by its decision dated 10.05.2018, set aside the said attachment of the two properties under pmla upholding the contention that the said assets had not been acquired by money- laundering and thus could not be described as proceeds of crime , it being noted that the two shops had been purchased by sale deeds of 2003, much prior to the alleged commission of acts constituting money-laundering. ..... the prevention of money-laundering act, 2002 ( pmla ) though enacted and notified on 17th january, 2003, came into force w.e.f. .....
Tag this Judgment!Court : Delhi
..... the provisions of this act or the rules made there- under shall be in addition to, and not in derogation of, the industrial finance corporation act, 1948, the state financial corporations act, 1951, the unit trust of india act, 1963, the industrial reconstruction bank of india act, 1984, the sick industrial companies (special provisions) act, 1985 and the small industrial development bank of india act, 1989. ..... on the appeal (fpa-mla-2147/dli/2018) of idbi, the appellate tribunal, by its decision dated 10.05.2018, set aside the said attachment of the two properties under pmla upholding the contention that the said assets had not been acquired by money- laundering and thus could not be described as proceeds of crime , it being noted that the two shops had been purchased by sale deeds of 2003, much prior to the alleged commission of acts constituting money-laundering. ..... the prevention of money-laundering act, 2002 ( pmla ) though enacted and notified on 17th january, 2003, came into force w.e.f. .....
Tag this Judgment!Court : Kerala
..... ext.r5(i): true copy of the para no.5-2-5 of the consolidated audit report for the year20012002 submitted to the kerala legislative assembly, under section23of kerala local fund audit act, 1994 and rule25of kerala local fund audit rules, ..... 9 under chapter ii thereof provides that the provisions contained in the kerala service rules, as amended from time to time shall mutatis mutandis apply to the teachers of the university with such modification as any, of the authorities of the university may make and the expression "government" appearing in those rules shall be construed as a reference to the "university". ..... 1989 issued by government of kerala, finance (pension b) department. ..... p11: true copy of g.o(p) no.369/87/fin dated313.1987 issued by government of kerala, finance (pension-b) department. ..... : ext.r5(a): true copy of para no.97 of the audit report of cusat for the year200102 (lf(cusat)a3-7/2004 dated43.2005) issued under section364) of the cusat act, 1986 and section13of kerala local fund audit act, 1994 and rule18of kerala local fund audit rules1996 ext.r5(b): true copy of order no.fin.iv/pen-r.77/2000/ugc/2001 ..... ext.r5(k): true copy of the budget speech of cusat for the financial year20112012, delivered by sri.k.anwar sadath, convenor, standing committee of the syndicate on finance and purchase, as published in page no.14 to23 in the budget estimates for20112012 of ..... true copy of letter no.17740/b2/2003/h.edn. ..... exhibits annexure-r2(a): true copy of letter no.17740/b2/2003/h.edn. .....
Tag this Judgment!Court : Kerala
Reported in : (2008)220CTR(Ker)399
..... is not entitled for the benefit of section 36(1)(viii) is erroneous in law. ..... a requirement by the assessee and in view of the fact that such a requirement was made expressly clear by an amendment brought about by the finance act, 1997, we have no hesitation to hold that such a requirement made explicitly clear both by amendment to section 36(1)(viii) as well as by insertion of sub-section (4a) of section 41 of the it act, that any retrospective effect cannot be presumed to be a condition for granting the benefit as per the provisions which stood prior to the amendment in question.in the above circumstances, we hold that the decision of the tribunal holding that the assessee ..... the brief facts are - the assessee is kerala financial corporation, established under the state financial corporation act. ..... cit (2003) 182 ctr (ker) 502 - ed. ..... , 2003 are as under:18. ..... 20th june, 2003.2. .....
Tag this Judgment!Court : Chennai
Reported in : 2004CriLJ1853
..... ; that in spite of there being no arrears on the part of the petitioners towards payment for textile items, the cheques obtained from the petitioners have been illegally and without any consideration retained by the de facto complainant, who has transformed the said cheques to the third party concerned and sent the same for encashment; that the de facto complainant issued notice under section 138 of the negotiable instruments act, threatening the petitioners for imprisonment and though the de facto complainant knew that those ..... ' for all the above discussions held, this court is of the view that it is neither feasible nor necessary on the part of this court to cause its interference into the case registered by the respondent in crime no.12 of 2003 and has taken up for investigation and on a overall consideration of the facts and circumstances of the case and the position of law on the subject, the only conclusion that could be arrived at by this court is to dismiss both the above crl.o.ps. ..... mansi finance (chennai) ltd. .....
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