Court : Delhi
..... in the present case, though the workers employed by the assessee directly were less than ten, it is not in dispute that the total number of workers employed by the assessee directly or hired through a contractor for carrying on the manufacturing activity exceeded ten and, therefore, the tribunal was justified in holding that the assessee complied with the condition set out in section 80-ib(2)(iv) of the act."38. ..... the relevant extract from the decision of the gujarat high court in saurashtra cement & chemical industries (supra) is quoted below:the next question to which the tribunal addressed itself, and no our opinion rightly, was whether the tribunal was justified in refusing to continue the relief of tax holiday granted to the assessee-company for the assessment year 1968-69, in the assessment year under reference, that is, 1969-70, without disturbing the relief granted for the initial year. ..... (supra) a full bench of the kerala high court held that an assessee who was engaged in mixing rubber with chemicals, process oil etc. ..... in support of this contention, the learned counsel for the assessee has cited the decision of full bench of kerala high court in the case of midas polymar compounds pvt. .....
Tag this Judgment!Court : Delhi
..... in the present case, though the workers employed by the assessee directly were less than ten, it is not in dispute that the total number of workers employed by the assessee directly or hired through a contractor for carrying on the manufacturing activity exceeded ten and, therefore, the tribunal was justified in holding that the assessee complied with the condition set out in section 80-ib(2)(iv) of the act."38. ..... the relevant extract from the decision of the gujarat high court in saurashtra cement & chemical industries (supra) is quoted below:the next question to which the tribunal addressed itself, and no our opinion rightly, was whether the tribunal was justified in refusing to continue the relief of tax holiday granted to the assessee-company for the assessment year 1968-69, in the assessment year under reference, that is, 1969-70, without disturbing the relief granted for the initial year. ..... (supra) a full bench of the kerala high court held that an assessee who was engaged in mixing rubber with chemicals, process oil etc. ..... in support of this contention, the learned counsel for the assessee has cited the decision of full bench of kerala high court in the case of midas polymar compounds pvt. .....
Tag this Judgment!Court : Delhi
..... in the present case, though the workers employed by the assessee directly were less than ten, it is not in dispute that the total number of workers employed by the assessee directly or hired through a contractor for carrying on the manufacturing activity exceeded ten and, therefore, the tribunal was justified in holding that the assessee complied with the condition set out in section 80-ib(2)(iv) of the act."38. ..... the relevant extract from the decision of the gujarat high court in saurashtra cement & chemical industries (supra) is quoted below:the next question to which the tribunal addressed itself, and no our opinion rightly, was whether the tribunal was justified in refusing to continue the relief of tax holiday granted to the assessee-company for the assessment year 1968-69, in the assessment year under reference, that is, 1969-70, without disturbing the relief granted for the initial year. ..... (supra) a full bench of the kerala high court held that an assessee who was engaged in mixing rubber with chemicals, process oil etc. ..... in support of this contention, the learned counsel for the assessee has cited the decision of full bench of kerala high court in the case of midas polymar compounds pvt. .....
Tag this Judgment!Court : Delhi
..... in the present case, though the workers employed by the assessee directly were less than ten, it is not in dispute that the total number of workers employed by the assessee directly or hired through a contractor for carrying on the manufacturing activity exceeded ten and, therefore, the tribunal was justified in holding that the assessee complied with the condition set out in section 80-ib(2)(iv) of the act."38. ..... the relevant extract from the decision of the gujarat high court in saurashtra cement & chemical industries (supra) is quoted below:the next question to which the tribunal addressed itself, and no our opinion rightly, was whether the tribunal was justified in refusing to continue the relief of tax holiday granted to the assessee-company for the assessment year 1968-69, in the assessment year under reference, that is, 1969-70, without disturbing the relief granted for the initial year. ..... (supra) a full bench of the kerala high court held that an assessee who was engaged in mixing rubber with chemicals, process oil etc. ..... in support of this contention, the learned counsel for the assessee has cited the decision of full bench of kerala high court in the case of midas polymar compounds pvt. .....
Tag this Judgment!Court : Delhi
..... " the employers deducted tax from the salary under section 1 of the income tax (employments) act, 1943, and the employee brought an action to recover the amounts deducted on the ground that the deductions were in breach of his service agreement. ..... concerns with at least five employees had to register with the pension fund authorities and both the employer and the employee were required to contribute to the pension insurance scheme; (c) the monthly contribution of both the employer and the employees were to be deposited with the national bank of japan; (d) the benefit from the scheme took the form of annuity payment until death and the individual employees were eligible to receive the first tier of benefits from the welfare pension plan only on attaining the age of 65 and not prior to it. ..... we disagree with the opinion of the kerala high court in commonwealth trust ltd. ..... , one of the kerala high court in cit v. c. w. ..... the madras high court in its judgment has approved of the ratio of the decision of the kerala high court. .....
Tag this Judgment!Court : Delhi
..... union of india (1979) 4 scc 573.the pragmatics of the situation is that if the stream of contributions were frozen by employers' defaults after due deduction from the wages and diversion for their own purposes, the scheme would be damnified by traumatic starvation of the fund, public frustration from the failure of the project and psychic demoralisation of the miserable beneficiaries whey they find their wages deducted and the employer get away with it even after default in his own contribution and malversation of the workers' share. ..... [1976] 37 stc 39.the division bench of the andhra pradesh high court was to consider whether copra is an oil-seed within the meaning of item (vi) of the list of declared goods mentioned in section 14 of the central sales tax act, 1956, and whether it is eligible to sales tax under the andhra pradesh sales tax act, 1957. ..... 2 & 3 inasmuch as unless and until it was the ratio of the supreme court in maharashtra state co-operative bank ltd.vs.the assistant provident fund commissioner (supra) that an entry under the epf act should be interpreted in the most wide manner by ignoring the normal meaning assigned to that term, i do not think that the observations of the supreme court in any manner helps the respondent no.2 for arguing that a dry brown coconut is a fruit and the products made therefrom are fruit products. ..... raman, [1960] 11 stc 26.the kerala high court also took the same view. ..... income-tax and sales-tax, kerala v. a.p. .....
Tag this Judgment!Court : Delhi
..... besides, as envisaged and in conformity with the national employment service manual, the employment exchange also sponsored some names of sc candidates from neighbouring employment exchanges since sufficient number of candidates were not available in the union territory of pondicherry. ..... a careful reading of this notification would indicate that the obcs would be recognized as such in the government of national capital territory of delhi as notified in the notification dated 20.01.1995 and further for the purpose of verification of claims for belonging to castes/communities in delhi as per the list notified by the national capital territory of delhi the certificates will have to be issued only by the specified authorities and certificates issued by any other authority could not be accepted. ..... after examining the provisions of articles 230, 231, 239, 239a, 239b, 240, 341 and 342 of the constitution, section 3(8) of general clauses act, 1987, section 3 of pondicherry (administration) act, 1962 and section 50 of government of union territory act, 1963 the court held as under: 14. ..... the constitution (scheduled castes) (union territories) order 1951 as amended in the years 1956, 1976 and 1987 notified the scheduled castes in various union territories, and pertaining to delhi we find only 36 castes notified as scheduled castes. ..... income tax officer 1968 (2) scr103: air1968sc367 in new delhi municipal council vs. .....
Tag this Judgment!Court : Delhi
..... besides, as envisaged and in conformity with the national employment service manual, the employment exchange also sponsored some names of sc candidates from neighbouring employment exchanges since sufficient number of candidates were not available in the union territory of pondicherry. ..... a careful reading of this notification would indicate that the obcs would be recognized as such in the government of national capital territory of delhi as notified in the notification dated 20.01.1995 and further for the purpose of verification of claims for belonging to castes/communities in delhi as per the list notified by the national capital territory of delhi the certificates will have to be issued only by the specified authorities and certificates issued by any other authority could not be accepted. ..... after examining the provisions of articles 230, 231, 239, 239a, 239b, 240, 341 and 342 of the constitution, section 3(8) of general clauses act, 1987, section 3 of pondicherry (administration) act, 1962 and section 50 of government of union territory act, 1963 the court held as under: 14. ..... the constitution (scheduled castes) (union territories) order 1951 as amended in the years 1956, 1976 and 1987 notified the scheduled castes in various union territories, and pertaining to delhi we find only 36 castes notified as scheduled castes. ..... income tax officer 1968 (2) scr103: air1968sc367 in new delhi municipal council vs. .....
Tag this Judgment!Court : Delhi
..... besides, as envisaged and in conformity with the national employment service manual, the employment exchange also sponsored some names of sc candidates from neighbouring employment exchanges since sufficient number of candidates were not available in the union territory of pondicherry. ..... a careful reading of this notification would indicate that the obcs would be recognized as such in the government of national capital territory of delhi as notified in the notification dated 20.01.1995 and further for the purpose of verification of claims for belonging to castes/communities in delhi as per the list notified by the national capital territory of delhi the certificates will have to be issued only by the specified authorities and certificates issued by any other authority could not be accepted. ..... after examining the provisions of articles 230, 231, 239, 239a, 239b, 240, 341 and 342 of the constitution, section 3(8) of general clauses act, 1987, section 3 of pondicherry (administration) act, 1962 and section 50 of government of union territory act, 1963 the court held as under: 14. ..... the constitution (scheduled castes) (union territories) order 1951 as amended in the years 1956, 1976 and 1987 notified the scheduled castes in various union territories, and pertaining to delhi we find only 36 castes notified as scheduled castes. ..... income tax officer 1968 (2) scr103: air1968sc367 in new delhi municipal council vs. .....
Tag this Judgment!Court : Delhi
..... besides, as envisaged and in conformity with the national employment service manual, the employment exchange also sponsored some names of sc candidates from neighbouring employment exchanges since sufficient number of candidates were not available in the union territory of pondicherry. ..... a careful reading of this notification would indicate that the obcs would be recognized as such in the government of national capital territory of delhi as notified in the notification dated 20.01.1995 and further for the purpose of verification of claims for belonging to castes/communities in delhi as per the list notified by the national capital territory of delhi the certificates will have to be issued only by the specified authorities and certificates issued by any other authority could not be accepted. ..... after examining the provisions of articles 230, 231, 239, 239a, 239b, 240, 341 and 342 of the constitution, section 3(8) of general clauses act, 1987, section 3 of pondicherry (administration) act, 1962 and section 50 of government of union territory act, 1963 the court held as under: 14. ..... the constitution (scheduled castes) (union territories) order 1951 as amended in the years 1956, 1976 and 1987 notified the scheduled castes in various union territories, and pertaining to delhi we find only 36 castes notified as scheduled castes. ..... income tax officer 1968 (2) scr103: air1968sc367 in new delhi municipal council vs. .....
Tag this Judgment!