Skip to content

Judgment Search Results Home > Cases Phrase: comparative chart of corresponding sections of 1983 act Page 8 of about 706 results (0.088 seconds)

Nov 22 1974 (HC)

South India Shipping Corporation Ltd. Vs. Income-tax Officer

Court : Chennai

Reported in : [1976]46CompCas250(Mad); [1976]103ITR1(Mad)

..... reading of sections 80j and 80k with the corresponding earlier provisions in sections 15c(1) and 15c(4) of the 1922 ..... , however, submit that the decision in commissioner of income-tax v. s.s. sivan pillai was rendered with reference to section 15c(1) and 15c(4) of the indian income-tax act, 1922, corresponding to sections 84 and 85, respectively, of the income-tax act of 1961, before their deletion in 1969 and that the said decision cannot be of any assistance in the interpretation ..... of sections 80j and 80k which are entirely different from sections 15c(1) and 15c(4). 12. if the principle laid down in ..... -section shall be computed in accordance with such rules as may be made in this behalf by the central board of revenue '. 15. under the income-tax act of 1961, sections 15c(1) and 15c(4) werereplaced by sections 84 and 85 by the finance (no. 2) act of 1967. sections 84and 85 were later replaced by sections 80j and 80k, respectively. it -willbe clear from a comparative .....

Tag this Judgment!

Jul 04 2017 (HC)

M/S Shipra Estate Ltd & Jai Krishan Estates Developers Pvt Ltd vs.m/s ...

Court : Delhi

..... shipra on leaving his employment. although, it is not disputed that the letter dated 27.03.2006 was not referred to in any of the correspondence or subsequent amendments carried out to the agreement - which undoubtedly raises a doubt as to the genuineness of the said letter - the onus to ..... award was wholly without jurisdiction. he contended that the letter dated 27.03.2006 was forged and fabricated and this was evident from the subsequent correspondence between the parties. he pointed out that the agreement was amended thrice: first on 11.07.2007; second on 06.09.2008; and for ..... determination. a mere award without determination/adjudication of the facts necessary to return findings would render the arbitral award susceptible to challenge under section 34 of the act.37. this court has also examined the impugned award and it is apparent that the arbitrator has not determined the real questions involved ..... shipra) to the respondent alleging that extra amounts had been paid to the respondent. in support of the said allegation, mr rastogi had attached comparative statement which indicated the quantities and rates for various items of work. he submitted that this clearly indicated that the lump sum rates as referred ..... to get the project completed from other contractors.6. on 28.05.2014, the respondent filed a petition (arb. p. 302/2014) under section 11 of the act in this court for appointment of an arbitrator. this court, by order dated 15.01.2015, appointed justice j m malik (retired) as .....

Tag this Judgment!

Dec 06 2006 (HC)

Hindustan Lever Limited Vs. Hindustan Lever Employees' Union and Ors.

Court : Mumbai

Reported in : 2007(2)BomCR102

..... that while the workmen in colgate work for 192hours, their counterparts in hll work for 208 hours. the challenge to the award on the ground that the tribunal failed to compare the corresponding categories of workmen in colgate and in hll mustexfacie be accepted. in para 53 of its award, the tribunal reflected an awareness of the necessity 'to know the exact ..... be constituted to collect all the requisite details from colgate palmolive and for fixation and revision of scales.the industrial tribunal which adjudicates upon a wage reference under section 10 of the industrial disputes act, 1947 has to perform the task of adjudication and it does not require an elaborate line of reasoning to establish that the function of adjudication cannot be ..... not provided adequate evidence in regard to actual fixation of salary, the span and total wage packet in each of the concerned categories of colgate. the tribunal while rejecting the chart for wage fixation proposed by the union came out with the following suggestions:with the conclusion supra, i would like to suggest that either court of inquiry, or the ..... all wage packet and the consequential burden that would be placed on the employer. the circumstance in which pensionary benefits came to be introduced by the settlement of 17th september 1983 constitutes important background material as does the object and purpose of theprovision. protecting pensionary payments from erosion consequential to the increase in the cost of living, is an important .....

Tag this Judgment!

Aug 16 1989 (HC)

Precision Technofab and Engineering Co., Ahmedabad and ors. Vs. State ...

Court : Madhya Pradesh

Reported in : AIR1990MP55

..... authority i.e. the state government for its decision. none of the tenderers made any camouflage upon the revised financial offer by way of correspondence. the correspondence done by the tenderer after the opining of the revised price bid has no bearing on the evaluation. the competent authority i.e. the ..... as early as possible and work orders issued accordingly. it may also be made clear that the interim order asking the government to place the comparative statement before this court shall no more remain in existence and the government, without taking any further directions from the court, can decide the ..... even the engineer-in-chief after evaluation of the tender was of the opinion that the tender of the petitioner was the lowest. m section precision after having found that the tender of the petitioner om metal is lowest started manoeuvring and they attempted to put a camouflage upon revised ..... tender. the government is subject to restrains inherent in democratic society and in the matter of grant of or rejection of tenders the government cannot act arbitrarily and capriciously. it cannot be allowed to make a departure from the rules, norms and standards violating the equality clause enshrined in the ..... rather wide, we do not think that in making this observation, the court intended to lay down any absolute proposition permitting the state to act arbitrarily in the matter of entering into contract with third parties. we have no doubt that the court could not have intended to lay down .....

Tag this Judgment!

Oct 24 1985 (HC)

Tri-sure India Ltd. Vs. A.F. Ferguson and Co. and Others

Court : Mumbai

Reported in : [1987]61CompCas548(Bom)

..... company in the united states of america. the audit showed steep increase in sales and gross profit, taxes payable and net profits compared to the relevant figures for the previous year. the corresponding figures were as follows :----------------------------------------------------------------------figures submitted figures submittedfor the year for the yearended 31-8-1973 ended 31-8-1974----------------------------------------------------------------------rs. rs. ..... account no. 19a, it is clear that the entries were not fully checked. mahindra further admitted that in respect of three entries in the sales journal, the corresponding entries in the general ledger were not posted, and the three entries included the export items of myanma oil corporation and oil refineries administration, iraq. mahindra further ..... failed to carry out the audit programme which demanded checking of various control accounts. in this connection, the defendants produced on record exhibit 11, which is a chart maintained by the defendants prescribing rules for effecting tick marks during the audit. these rules, which appear to have been prepared in january, 1951, do not ..... placed reliance upon the decision of the division bench of this court reported in [1983] 54 comp cas 197 richard laurence parish (jr.) v. registrar of companies in a proceeding adopted by mr. parish and mr. wheaton under section 633 of the companies act. the division bench, while dealing with the circumstances relied upon by the trial judge .....

Tag this Judgment!

Apr 22 1994 (HC)

Bibhuti Bhusan Mohapatra and ors. Vs. the State of Orissa, Represented ...

Court : Orissa

Reported in : 78(1994)CLT665; 1994(II)OLR79

..... under circumstances later on explained in the judgment, and thereafter from 1-3-1989 which has also since been equalised. since they have been always holding corresponding posts, higher scale of pay being given to the private secretaries in the secretariat rendered the provision in the schedule relating to the private secretaries of ..... acknowledged in the memorandum of 3-6-1991 in these words :'the functions and duties attached to the posts of private secretaries of the court are comparable in functions with that of the private secretaries of the secretariat who are in the scale of pay rs. 2200-3500/- with gazetted class-ii ..... date merely picked up at random is a stranger to the concept of equal protection of law. the principle was pointed out by the supreme court in air 1983 sc 130 (d.o. sakara and ors. v. union of india) in paragraph 63.10. the decision in ojc no. 4162 of 1989 and ..... the same counter affidavit in paragraph 6 it has been stated that the pay scale of the private secretaries in the secretariat was revised in the year 1983, to rs. 730-1050/- as per the orissa revised scales of pay rules, 1981 and again it was revised to rs. 1600-2500/- from ..... acting chief justice recommended to the government for equalisation of the scale of pay of the private secretaries of the judges of the court with that of the private secretaries of the state secretariat. in the letter the facts stressed were that the staff of the court have always bean treated at par with that of the corresponding .....

Tag this Judgment!

Dec 09 1997 (SC)

Orissa Sponge Iron Ltd. and anr. Vs. State of Orissa and ors.

Court : Supreme Court of India

Reported in : AIR1998SC735; 86(1998)CLT83(SC); JT1997(10)SC123; 1997(7)SCALE502; (1998)2SCC268; [1997]Supp6SCR299; [1998]109STC193(SC)

..... was not an arbitrary exercise of power, more so when the industry granted further exemption was a comparatively new one. this court observed :'the governor, in exercise of its power given by section 5 of the act, can decide the exemption of any goods from taxation. the power may be exercised having regard to ..... it should pursue and what discriminations advance those social and economic policies.'we, therefore, hold that para 2.18 of the 1989 policy and the corresponding provisions of the notification sro 790/90 (finance) dated 16.8.1990, insofar as they extended the benefit of the 1989 policy only to the ..... and textile industries ltd. v. state of maharashtra : 1988(2)scale944 one of the arguments was that (see p.189) the result to the 1983 amendment to sec. 41-a was that while the old unit had to pay purchase- tax. sales-tax turnover tax etc. totalling rs. 1650 per metric ton, ..... 1989 policy dealt with grant of 'deferment/ exemption' of sales tax duties as specified in the notification under section 7. inasmuch as the 1989 policy is a new scheme, in our opinion nakara : (1983)illj104sc cannot apply. in nakara case certain rules conferred particular benefit on members of a particular class and subsequently, ..... mistake but there is good reason for stipulating the said cut off date.does nakara apply?19. the other contention based on nakara's case : (1983)illj104sc is also not tenable. this argument is based on the theory that the 1989 policy is a continuation of the 1980 policy. a reading .....

Tag this Judgment!

Dec 11 2015 (HC)

Maruti Suzuki India Ltd. Vs. Commissioner of Income Tax

Court : Delhi

..... the third step would be to determine the alp by applying one of the five price discovery methods specified in section 92c. the fourth step would be to compare the price of the transaction that is shown to exist with the alp and make the transfer pricing adjustment by ..... such an instance deploys the 'best judgment' assessment as a device to disallow what he considers to be an excessive expenditure. there is no corresponding 'machinery' provision in chapter x which enables an ao to determine what should be the fair 'compensation' an indian entity would be entitled to ..... promoting its name and products through advertisement, also promoted the foreign brand simultaneously, coupled with its expenses being proportionately much higherthan those incurred by comparable cases, lent credence to the inference of the transaction between msil and smc for creating marketing intangibles for the benefit of the latter. (iii ..... . this could be by first identifying the comparable domestic cases. (vi) the exercise of separating the amount spent by the assessee in relation to the international transaction of building brand for its foreign ae in terms of section 92 of the act cannot be considered as a case of disallowance ..... it will be desirable if the counsel for the assessees as well as the standing counsel for the department-revenue sit down and prepare a chart of cases which can be disposed of on the basis of arguments relating to transfer pricing adjustment on account of advertisement, marketing and sales .....

Tag this Judgment!

Aug 16 2001 (HC)

Municipal Corporation of Delhi Vs. the Workmen C/O Water and Sewage La ...

Court : Delhi

Reported in : 2002(63)DRJ178

..... of laboratory technicians in the central government departments is similar to that of the water supplies and sewage disposal undertaking., from a comparative reading of the earlier pay scales given to the members of the respondent union and the corresponding pay scales recommended by the third pay commission shows that the pay scale of rs.130-300 was replaced by the pay ..... the existing grade of rs.210-425. admittedly, in the present writ petition, i am not concerned with the aforesaid level posts. level iii posts, according to the recommendation would correspond to the existing grade of rs.150-300. the commission was of the view that the aforesaid grade would normally be a promotion grade for the lower staff such at ..... witness no.1. according to the tribunal the said witness admitted in his cross-examination that laboratory technicians are allotted certain jobs by the sectional heads which they carry out independently and put up to the sectional heads and that a laboratory technician is not merely a helping hand but does his job independently and the job is for complete water and ..... awards on hyper-technical grounds. in support of the aforesaid contention the counsel also relied upon the decisions of the supreme court reported in sadhu ram vs . delhi transport corporation; : (1983)iillj383sc and calcutta port shramik union vs . the calcutta river transport association and others; : (1989)illj223sc .6. so far the contention of the counsel appearing for respondent no.1 that .....

Tag this Judgment!

Sep 17 1984 (HC)

Young Builders Pvt. Ltd. Vs. Madhya Pradesh State Industrial Corporati ...

Court : Delhi

Reported in : ILR1985Delhi424; 1985RLR440

..... was held that the jurisdiction does not end as soon asan attachment is made on the ground of emergency and that the provisions of the section of the new code 'are substantially the same as the corresponding provisions before the 1955 amendment of the old code'. in the case of harijan yellaiah and another (8), a division bench of the andhra ..... not excluding the distortion offacts, perjury and even manipulation of the police as well as the magistracy. unfortunately during the recent years, it has generally gone round that it is comparatively, easy to manage the police at certain levels and to even manipulate the magistracy, to an extent. such an impression, if wellfounded, would certainly call for introspection among the litigants ..... and that there was no apprehension of breach of peace'. thisorder was challenged by the petitioner in a revision in the session court and by an order of 19/03/1983, now under formal challenge, the learned additional sessions judge not only upheld the order of the learned magistrate, challenged beforeit, but also expressed the view that the orders passed ..... for the consideration of the authorities that be;the desirability of legislation dealing with unauthorized occupation of private premises on the lines of the public premises (eviction of unauthorised occupants') act. to be ad-ministered by the rent controllers andor the rent controltribunals, should be considered. alternatively, the procedure and practice in suits, and the law relating to court fees .....

Tag this Judgment!

Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //