Judgment Search Results Home > Cases Phrase: the tripura value added tax amendment ordinance 2007 Court: mumbai Page 9 of about 275 results (0.207 seconds)

Surendra M. Khandhar Vs. Assistant Commissioner of Income Tax and ors.

Court : Mumbai

Reported in : (2009)224CTR(Bom)409

..... dealing with the last contention, it is submitted that the tribunal considering the material evidence on record has rightly arrived at the conclusion that income-tax had to be added in the case of the assessee. ..... 132(4a) as also section 292c which read as under:132(4a): where any books of account, other documents, money, bullion, jewellery or other value article or thing are or is found in the possession or control of any any person in the course of a search, it may be presumed:(i) that such books of account other documents, money, bullion, jewellery or other value article or thing belong or belongs to such person;(ii) that the contents of such books of account and other documents are true; and(iii) that ..... the signature and every other part of such books of account and other documents which purport to be in the handwriting of any particular person or which may be reasonably be assumed to have been signed by, or to be in the handwriting of any particular person, are in that person's handwriting, and ..... it is secondly submitted that subsequent to the judgment of the supreme court, in the case of metrani (supra), the it act has been amended and section 292c has been inserted by finance act, 2007 w.e.f. .....

Commissioner of Excess Profits Tax, Bombay City-i, Bombay Vs. Tata Iro ...

Court : Mumbai

Reported in : [1978]115ITR538(Bom)

..... was borrowed by a newly started company which was in the process of constructing and erecting its plant, the interest incurred before the commencement of production on such borrowed money could be capitalized and added to the cost of the fixed assets created as a result of such expenditure; in other words, the position with regard to allowing additional depreciation on the amount of interest paid on borrowings made for the purpose of income-tax is made abundantly clear by the supreme court in the aforesaid case. ..... and debts shall be deducted, and in particular there shall be deducted any debts incurred in respect of the business for income-tax or super-tax or excess profits tax, or for advance payments due under any provision of the indian income-tax act, 1922 (xvi of 1922), or for any further sum payable in relation to excess profits tax under section 2 of excess profits tax ordinance, 1943 (xvi of 1943). ..... the finance act, 1942, but nothing of the kind was done and since express provision seems to have been made by way of amendment in indian finance act, 1944, so as to include only the compulsory deposit paid under the 1943 ordinance, it should stand to reason that voluntary deposits made by the ..... the restriction pertains to disallowing unabsorbed depreciation of earlier years from being carried to the subsequent years, although such carrying forward in regard to unabsorbed depreciation that was claimed by the assessee was depreciation due to it on the written down value of the .....

Oberoi Constructions Private Limited a Company Registered Under the Co ...

Court : Mumbai

Reported in : 2008(3)ALLMR546; 2008(3)BomCR408; (2008)110BOMLR951

..... ; for a period of one year from the date of such publication, or till the date of the publication of the notification under sub-section (5), or as the case may be, till the date of communicating the decision under sub-section (7) or as the case may be, till the date of communicating the decision under sub-section (7) whichever period expires earlier, namely:(a) the breaking up or cleaning of the land for cultivation;(b) the pasturing of cattle;(c) the firing or cleaning of the vegetation;(d) the girdling, tapping or burning of any tree or the stripping off the bark or leaves from any tree ..... in these state of affairs and when the advocate's affidavit dated 18th july, 2007 was placed before us we permitted the state to rejoinder/reply and on 10th october, 2007 joint secretary in the government of maharashtra, forest department filed the affidavit and urged that the data from thane division shows that the notices have been issued by the then officer of conservator of forest, western circle, nashik and conservator of forest, thane. ..... he submitted that the new interpretation clause was added by bombay amendment act 62 of 1948 and section 34a was amended. ..... the acquisition under the land acquisition act was also a long drawn process and contemplated payment of market value as compensation plus other set of provisions entailing in delay. ..... he relied upon the case reported in : [1975]3scr743 (commissioner of sales tax v. .....

Britannia Industries Ltd. A company registered under the Companies Act ...

Court : Mumbai

Reported in : 2009(3)BomCR562; (2009)IIILLJ275Bom

..... we, therefore, conclude that it is open to the corporation to recover the tax as determined on the basis of the impugned assessment lists pending disposal of the appellants' applications under section 151, until and unless, by virtue of an order under section 151 or 152 passed thereon, the assessment list is amended or altered.17. ..... by the government to the land owners which they may accept or may prefer an application for enhancement under section 18 of the land acquisition act where the award and the proceedings before the collector are treated as relevant piece of evidence to be considered by the reference court and though the court does not examine legality or validity of an award, the award itself is a piece of evidence which may provide relevant information to the reference court for coming to a conclusion on just and fair market value in terms of section 23 of the ..... another aspect which appropriately can be referred to at this stage itself is that when the present writ petition came up for hearing, the learned judge dealing with the petition after noticing the facts referred to the preliminary submissions, vide his order dated 30th october, 2007 framed certain preliminary issues and recorded his findings on all those issues. ..... but it must be added that the order made by a statutory authority even if it is given finality does not thereby acquire judicial quality if no other characteristic of judicial power is present. .....

R.S. Jiwani Vs. Ircon International Ltd., a Government of India

Court : Mumbai

..... correction andinterpretation of award; additional awardthe court may by order modifyor correct an award -(a) where it appears that apart of the award is upon a matter not referred to arbitration and such partcan be separated from the other part and does not affect the decision on thematter referred; or(b) where the award isimperfect in form, or contains any obvious error which can be amended withoutaffecting such decision; or(c) where the award contains a clerical mistake or anerror arising from an accidental slip or omission.section 16. ..... thus, a covenant in a lease that the tenant should pay 'all parliamentary taxes', only included such as he might lawfully pay, and a separate covenant to pay the landlord's property tax, which it was illegal for a tenant to contract to pay, although void, did not affect the validity of the instrument. ..... the provisions of section 34 are quite pari materia to the provisions of article 34 of the model law except that the proviso and explanation have been added to section 34(2)(iv). ..... the word 'proof' again has some definite value in law and it cannot be equated to the word 'ground' or 'alleged facts'. ..... : (2007)5 scc 371, the supreme court stated the law relating to precedents and held that a decision, as is well known, is an authority for what it decides and not what can logically be deduced there from. .....

People for Elemination of Stray Troubles by Its Convener Dr. Rosario M ...

Court : Mumbai

Reported in : 2009(1)BomCR501

..... the tax, if any due and the costs incurred by the commissioner by reason of its detention and on such person giving an undertaking that the dog will thereafter be kept in accordance with the conditions of the licence and will not be a source of nuisance to the residents of the building or locality:provided that, if, within the said three days, no person satisfies the commissioner that he is the owner or person in charge of the dog and pays the tax and the costs or gives the undertaking aforesaid, the commissioner may cause the ..... adding to, or amending, varying or repealing the law made by the state legislature under the proviso to article 254.so far as the present state act is concerned, we are called upon to consider the various shades of the constitutional validity of the same under article 254(2) of the ..... the said affidavit the mcgm itself has acknowledged the success of the scheme, categorically stating in the said affidavit as under:the recent dog census done in october, 2007 has revealed that in the city ..... the learned counsel has submitted that even the provision of the abc rules which provides that the dogs caught from a particular area have to be released back in the same area, is not a valid provision because abc rules being sub-ordinate ..... the supreme court has further held that the ratio of any decision must be understood in the background of the facts of that case and a little difference in facts or additional facts may make a lot of difference in the precedental value .....

Harinarayan G. Bajaj Vs. Union of India (Uoi), Through Secretary, Mini ...

Court : Mumbai

Reported in : 2008(1)ALLMR604; 2008(2)BomCR780; [2009]147CompCas579(Bom); [2008]82SCL79(Bom)

..... : (2007)2scc230 so as to demonstrate how and in what manner a statute has to be interpreted and that ordinarily, courts should not depart from the literal rule that would really be amending the law in the garb of interpretation, which is not permissible; and that departure from the literal rule be only done in very rare cases, and the court cannot attend to the principles of interpretation other than literal rule where the words are absolutely clear and unambiguous; and, therefore, the literal rule ..... provided however that if the transfer of joint control to sole control isthrough sale at less than the market value of the shares, a shareholders' meeting of the target company shall be convened to determine mode ofdisposal of the shares of the outgoing shareholder, by a letter of offer orby block-transfer to the existing shareholders in control in accordance withthe decision passed by a special ..... hence on the repeal of the rules and the gold (control) ordinance, 1968 the consequences mentioned in section 6 of the general clauses act ..... exemption from payment of tax to many of the appellants and based on which exemptions, the appellants established their various industrial units; and in many cases, applied for high tension energy connection in the year 1998 and set up captive power plants in 2000 and started drawing energy from their captive power plants only from the year 2000 and took various measure based on such exemptions and on the expectation that the exemptions would continue .....

Janu Chandra Waghmare and ors. Vs. the State of Maharashtra and ors.

Court : Mumbai

Reported in : AIR1978Bom119; (1977)79BOMLR499

..... part of 'private forest under section 2 (f). secondly, when act 29/75 was initially amended by ordinance 13 of 1975 sub-clause (vii) which spoke of 'all the forest produce therein' was added in the definition of 'private forest' in section 2 (f) but when the act was further amended by the amending act 72 of 1975 (which replaced the ordinance) that sub-clause (vii) was deleted from section 2 (f) and was added as a new sub- clause (v) to the definition of 'forest' under section 2 (c-1) and as such the amending measure (act 72 of 1975) must be held to have misfired ..... . after reaching the aforesaid conclusion and accepting the ratio of the atiabari case subject to clarification indicated, the court examined the question whether the relevant provisions of the impugned act (sections 4, 8 and 11 read with schedule) fell within the category of compensatory taxes or not and ultimately came to the conclusion that the taxes imposed under the impugned provisions of the act were compensatory taxes which did not hinder the freedom of trade, commerce and intercourse, being taxes for the use of trading facilities and hence the act was ..... 16,52,781 and, the value of the material under categories (iii) and (iv) could be about rs. ..... he has further admitted that the value of the material under categories (i) and. ..... 42, 2494 teak trees had been felled and teak wood logs numbering 6795 admeasuring 825.280 cubic meters of approximate value of rs. .....

Shri Vasant Bhaskar Parulkar and ors. Vs. Shri Mahesh Shivram Rege

Court : Mumbai

Reported in : 2007(4)ALLMR446; 2007(4)BomCR39; 2007(5)MhLj674

..... 49 of 1959 reads as under:(2) notwithstanding anything contained in any judgment, decree or order of a court or any contract, the bar against subletting, assignment or transfer of premises, contained in subsection (1) or in any contract shall, in respect of such sublessees, assignees or transferees as have entered into possession despite the bar before the commencement of the bombay rents, hotel and lodging house rates control (amendment) ordinance , 1959 and as continue in possession at such commencement, have no effect and be deemed never to have had any effect.10. ..... not only that such prohibition was removed retrospectively but even the decrees which were passed a sub tenant or an assignee who continued to remain in possession on the date of coming into force of the bombay rents, hotel and lodging house rates control amendment (ordinance) 1959 were rendered ineffective and inexecutable. ..... section 105 of the transfer of property act 1882, defines the lease of an immovable property as a transfer of a right to enjoy such property, made for a certain time, express or implied, or in perpetuity, in consideration of a price paid or promised, or of money, a share of crops, service or any other thing of value, to be rendered periodically or on specified occasions to the transferor by the transferee, who accepts the transfer on such terms. ..... . though he has added that the trust paid rent on behalf of his father there is no evidence to show that the trust paid the rent on behalf of shivram .....

A.S. Krishnamurthy and ors. Vs. Central India Spinning, Weaving and Ma ...

Court : Mumbai

Reported in : 2007(1)ALLMR601; 2007(2)BomCR147

..... notwithstanding anything contained in sub-section (1) of section 23, any union registered as a recognised union in any local area in respect of any industry under the central provinces and berar industrial disputes settlement act, 1947 (xxiii of 1947), shall, on the commencement of the bombay industrial relations (extension and amendment) act, 1964 (xxii of 1965), be deemed to be an union entered in the approved list as an approved union for that local area in respect of that industry. ..... 1 had declared lockout or closure and because of wide spread unrest, state government promulgated ordinance which latter on became an act in 1986 and entire establishment of respondent no. ..... 2 was not acting for and on behalf of the employees but was acting mala fide and against their interests, the appellant and his five other co-employees should have been allowed to be added as parties to the application and permitted to appear and act therein has also no force. ..... 2 empress mills through maharashtra state textile corporation was added as party respondent. .....