Court : Punjab and Haryana
Reported in : [1997]226ITR764(P& H)
..... 'whether, on the facts and in the circumstances of the case, expenditure on the purchase of air-conditioners, coolers, calculators and fans in the research and development wing was eligible for deduction under section 35(1)(iv) of the income-tax act, 1961 ?' 24. in the result, the income-tax appellate tribunal is ..... be capitalised and depreciation was allowable thereon. the tribunal agreed with the assessee's plea that air-conditioner, coolers, etc., had been purchased in the research and development wing maintained by the assessee and, therefore, these things were directly connected with the facilities related to the research. 21. shri r.p. sawhney, senior advocate ..... to the foreign agents and also on foreign travelling. 3. the relevant sub-clauses in section 35b(1)(b) of the act are as under : '35b. export markets development allowance. -(1) . . . (b) the expenditure referred to in clause (a) is that incurred wholly and exclusively on -- (i) advertisement or publicity outside india in .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [2006]133CompCas759(P& H); [2006]70SCL424(Punj& Har)
..... nor a 'state' within the meaning of article 12 of the constitution of india. it is their further case that initially, m/s. punjab state industrial electronics development and production corporation ltd. (hereinafter referred to as psedpcl) owned 100 per cent, shares of puncom but in the year 1994, the company came out with public ..... monopoly status and that it is a totally commercial organization. the punjab government does not exercise a deep and pervasive control over the company. the rules and regulations of the punjab government do not apply upon the company. the company is an autonomous body and a commercial organization created under the companies act, 1956. ..... effect that these were made/done with malice or with some ulterior motive, are totally false and slanderous. the chairman has the responsibility to enter the actual developments in a meeting and in any event, these 'cuttings' are totally irrelevant as the petitioner was fully aware that all the directors who attended the meeting, .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC1825; (1977)79BOMLR553; 1977MHLJ205(SC); (1977)2SCC670; [1977]2SCR828
..... i reads:industries, the control of which by the union is declared by parliament by law to be expedient in the public interest.parliament, in the industries (development and regulation) act, 1951 (act 65 of 1951) has made the necessary declaration contemplated in entry 52 and has occupied the field of 'gold industry', as is ..... and, it may be that in regard to some economic activities and at some state of social development it might be maintained that prohibition with a view to state monopoly was the only practical and reasonable manner or regulation, and that inter-state trade, commerce and intercourse thus prohibited and thus monopolized remained absolutely free.43 ..... petty farmers, manual workers and allied categories steeped in debt and bonded to the money-lending tribe. so, in passing on its constitutionality, the principles, of development juris prudence must come into play. 37. we agree with shri nariman that the intimate unity of national life sought to be sustained by part xiii cannot .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2001SC1203; JT2001(5)SC9; (2001)2MLJ166(SC); 2001(2)SCALE85; (2001)3SCC537; [2001]1SCR1085
..... to time or may declare, by notification in the official gazette, to be a minor mineral, under clause (e) of section 3 of the mines and minerals (regulation and development) act, 1957 (act no. 67 of 1957).'chapter iii provides for payment of royalty and dead rent. under rule 21 of the rules, which is under chapter iii ..... that area becomes available for re-grant which was held under a mining lease under chapter ii or was reserved under section 17a of the mines and minerals (development and regulation) act, 1957 and not the area which was held under mining lease under chapter iv, like the present one. it was further submitted that in view of ..... 54 of union list to the seventh schedule of the constitution of india, the parliament enacted the mines and minerals (development and regulation) act, 1957 (hereinafter referred to as 'the act') to provide for the development and regulation of mines and minerals under the control of the union. section 15 of the act provides that the state government may .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1979SC1084; (1979)4SCC93; [1979]3SCR1078
..... returned candidate was a whole-time salaried employee of the l.i.c. working as its development officer and as such he was subject to the staff regulations. it was also not disputed that under proviso (iii) to regulation 25(4) he did not obtain the permission from the chairman of the l.i.c. ..... r. s. pathak, j. 34. manohar nathurao samrath was a development officer in the service of the life insurance corporation, of india, his employment was governed by the life insurance corporation of india (staff) regulations, 1960 [shortly referred to as the "(staff) regulations]". desirous of being a councillor in the corporation of the city of ..... the former who was, during the election, a development officer under the life insurance corporation (for short, the lic). the lethal legal infirmity, pressed with success, by the respondent was that under regulation 25 of the life insurance corporation of india (staff) regulations, 1960 (briefly, the regulations) framed by the lic, all its employees were .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1996IAD(SC)1065; AIR1996SC1356; JT1996(2)SC295; (1996)1MLJ118(SC); 1996(2)SCALE218; (1996)2SCC405; [1996]2SCR767
..... and various manufacturers, users, institutes and other organisations in establishing the standards for japan. similar is the position in many other countries developed as well as under-developed.28. it appears that the telecom regulatory authority of india ordinance, 1996 has been promulgated after the hearing of the writ petitions concluded ..... systems have to be compatible with each other and have to be actually inter-connected. because of this, there is a demand even in developing countries to have communication system on international standards. even after several decades of the invention of the telephone system, in almost all countries telecommunications ..... . from the preamble of the said ordinance it appears that object thereof is to establish the telecom regulatory authority of india to regulate the telecommunication .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2004SC2236; 2004(4)ALD50(SC); 2004(5)ALLMR(SC)894; 111(2004)DLT317(SC); [2004(3)JCR113(SC)]; JT2004(Suppl1)SC362; RLW2004(3)SC341; 2004(5)SCALE170; (2004)5SCC583; (2004)
..... schools shall submit returns. analysis: the said act and the rules framed thereunder provide for a complete code not only as regard regulation of education but also organisation and development thereof. establishment of a private educational institutional has been held to be a fundamental right by this court in t.m.a. ..... direction can be issued by this court contrary thereto or inconsistent therewith. furthermore, the expression 'development of education' is a broad term. there does not exist any reason as to why the said right would be limited, regulated or curtailed in absence of any provisions contained in the act or the rules framed thereunder. ..... gratuity and other specified retirement and other benefits admissible to the employees of the school; (b) the needed expansion of the school or any expenditure of a development nature; (c) the expansion of the school building or for the expansion or construction of any building or establishment of hostel or expansion of hostel accommodation; ( .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1990)2CompLJ82(SC); JT1990(1)SC412; 1990(1)SCALE449; (1990)2SCC371; [1990]1SCR951; 1990(2)LC41(SC)
..... february 1, 1983 approving the scheme as given by the dcm provided that the scheme had taken all necessary safeguards and controls which would help triggering re- development and rehabilitation in the congested areas of the central core of the capital. the technical committee of the dda assisting in the matter was even of the opinion ..... included for the purpose of calculations of coverages and far. these should be left as independent plots for providing such facilities.6. the present master plan zoning regulations presents a height of 80 ft. for residential group housing whereas the height provided is more than that.7. the present scheme has been formulated having some ..... of the blocks of 12 floors (ground plus 11 storeys). the master plan zoning regulations provide a maximum height of 80 ft. i.e. ground plus 7 storeyes. therefore, the scheme needs modifications accordingly.8. in the proposed scheme 2 basements .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1991SC140; [1991]72CompCas651(SC); (1991)2CompLJ1(SC); JT1991(2)SC218; 1991(1)SCALE675; (1991)3SCC153; [1991]2SCR329
..... , 1989 has intimated m/s. larsen & toubro ltd. that condition no.v of the consent letter provides that the utilisation of fund shall be monitored by industrial development bank of india ltd. the representatives of industrial credit and investment corporation of india ltd. (instant icici) issued a letter to the l&t; stating that it ..... had thereby become india's largest conglomerate, with three different kinds of industries and that by its very nature a conglomerate unlike a linear monopoly defies control and regulation was a glaring factor quite apart from the technicalities of the monopolies act. section 22(3)(b) and (d) of the monopolies act required in depth policy ..... had thereby become india's largest conglomerate with three different kinds of industries and that by its very nature a conglomerate unlike a linear monopoly defies control and regulation was a glaring factor quite apart from the technicalities of the monopolies act, which ought to have been considered by the cci.99. in n.k. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2007(1)CTLJ137(SC); JT2007(4)SC70; (2007)4MLJ890(SC); 2007(3)SCALE465; (2007)9SCC593; 2007AIRSCW2010
..... mumbai. 26. as regards the suggestion of irregularity in the allotment in favour of the appellant is concerned it is submitted that the principal secretary, urban development, government of maharashtra was present in the board meeting in which decision was taken to allot the subject plot in favour of the appellant and the ..... no loss caused to cidco in the said allotments. the appellant sought another information from the cidco authorities regarding methodology for allotment of plots for service industries, warehousing, multiplexes, etc. again on 04.04.2006, the appellant had sought for further information in respect of 15 cases similar to the case of the appellants ..... of this court in hazi mastan v. kerala financial corporation reported in : [1988]1scr1079 is misconceived because in the said case there were no statutory regulations providing for the manner of disposal of land and secondly even in that case the court had approved the disposal of land by considering individual application as .....
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