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Judgment Search Results Home > Cases Phrase: comparative chart of corresponding sections of 1983 act Year: 2006 Page 1 of about 22 results (0.051 seconds)

Mar 21 2006 (TRI)

Deputy Commissioner of Vs. Delhi Press Samachar Patra (P.)

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Mar-21-2006

Reported in : (2006)101ITD253(Delhi)

..... the comparative chart expenses booked under different units appearing at page 22 of the compilation of the assessee, with a submission that in each and every head, assessee has booked higher expenses in unit no. i because the unit no, i is no longer eligible for deduction under section 80-i of the act. since ..... instant case the impugned assessment satisfied the said tests? from the discovery of secret accounts in the head office, it does not necessarily follow that a corresponding set of secret accounts were maintained in the branch office, though it is probable that such accounts were maintained. but, as the accounts were secret, ..... but no expenses was shown in unit no. iii. in unit no. i another sum of rs. 48,26,988 was shown under the head 'ink', corresponding to that only rs. 1,04,113 was shown under similar head in unit no. iii. he, accordingly, concluded that expenses on ink in unit no. ..... id. dr further pointed out that the assessee has booked the expenses at rs. 17,32,165 under the head 'subscription deposit scheme' but no corresponding expenses are booked in units no.ii and iii nothing has been placed on record on behalf of the assessee either before the cit(a) or ..... has also noticed that other item such as subscription deposit service expenses amounting to rs. 17,32,165 is shown in unit no. i but no corresponding expenses were shown in unit no. iii. with regard to this subscription deposit service expenses, assessing officer observed that the assessee has not brought out a .....

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Jul 26 2006 (HC)

Rajasthan Ground Water Subordinate Service Association and ors. Vs. St ...

Court : Rajasthan

Decided on : Jul-26-2006

Reported in : RLW2006(4)Raj3400

..... of rs. 5500-10500 to the post of technical assistant. the government thereupon called for further details from the chief engineer who submitted a comparative chart of both the posts indicating the procedure for recruitment, minimum educational qualification, earlier pay scale, revised pay scale. the chief engineer vide letter ..... qualifications prescribed for appointment and the functional responsibilities and therefore commission recommended that these posts may be placed in the replacement scale of pay corresponding to rs. 2000-3599 in place of 1640- 2900. it was pursuant to acceptance of such recommendation of the fifth pay commissioner by ..... matters with restraint and interfere only when they are satisfied that the decision of the government is patently irrational, unjust and prejudicial to a section of employees and the government while taking the decision has ignored factors which are material and relevant for a decision in the matter. even ..... help of which he has contended that two posts were always in the similar scale of pay in the pay scale rules, 1969,1976, 1983, 1987 and 1989. it was for the first time that under the rules of 1998 the state government granted the scale of rs. ..... p.v. hariharan and anr. : [1997]2scr1050 while examining similar question, observed as under:it is the function of the government which normally acts on the recommendations of a pay commission. change of pay scale of a category has a cascading effect. several other categories similarly situated, as well .....

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Sep 01 2006 (TRI)

Shri Arvind Kumar Section Officer Vs. Union of India (Uoi) (Through th ...

Court : Central Administrative Tribunal CAT Delhi

Decided on : Sep-01-2006

..... accounts cadre on the one hand and accounts posts in the directorate of sugar on the other. in the counter reply it was emphasised that the channel of hierarchy in the organized accounts cadre were materially different.the post of section officer (accounts and statistics) in the ..... not applicable to the pay of section officers (accounts & statistics) in the directorate of sugar. while granting these scales to various posts, due consideration was given to the fact that granting pay revision did not disturb the existing vertical and horizontal relativity of the cadre. the respondents in their counter-reply have also given comparative chart of hierarchy in the organised ..... in pursuance to the recommendation of the vth central pay commission contained in para 83.235 of its report. keeping in view the fact that the pay scales of the corresponding categories in various organised accounts cadres have traditionally been at par with the government of india, ministry of finance and company affairs, department of expenditure decided that the dispensing ..... with pay scales without proper reasons and without being conscious of the fact that fixation of pay is not their function. it is the function of the government which normally acts on the recommendations of a pay commission. change of pay scale of a category has a cascading effect. several other categories similarly situated as well as those situated as .....

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Mar 03 2006 (HC)

State of West Bengal and ors. Vs. Sambhunath Chatterjee and ors.

Court : Kolkata

Decided on : Mar-03-2006

Reported in : (2006)2CALLT482(HC)

..... in the circular or that his appointment was for fixed tenure of 3 or 6 months as a stopgap arrangement. the appellant has also pointed out with reference to a comparative chart filed in the proceedings that teachers similarly situated and having the same qualifications are getting the pay scale of rs. 1,640-2,900. these teachers are apart from the ..... this case the classification of employee in the regularly recruited employees and casual employees for the purpose of paying less than the minimum pay payable to the employees in the corresponding regular cadre particularly in the lowest rung of the department where the pay scale are the lowest is not tenable.'61. mr. baneerjee relied on another decision reported in dhirendra ..... possessing m.phil degree or above the scale of pay would be rs. 550 - 1,470/-.16. in the above manner the respondents/writ petitioners were allowed graded scale with corresponding revision. the said graded scale was revised from time to time and ultimately, it was made at par with the ugc prescribed scale.17. through government order dated 21st september ..... each of the writ petitioners.76. we, therefore, allow the appeals, set aside the of order impugned in the above numbered appeals. we also allow the applications under section 5 of the limitation act filed in connection with m.a.t. no. 1474 of 2002. the other application pending in connection with m.a.t. no. 1474 of 2002 is being disposed .....

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Feb 23 2006 (TRI)

Mishapar Investments Ltd. Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Feb-23-2006

Reported in : (2006)8SOT532(Mum.)

..... the assessee's case are quite identical with the facts of the case of m/s. mafatlal holdings ltd. the assessee has filed a comparative chart to demonstrate that the assessee's case is rather on better footing than the mafatlal holdings ltd. besides reiterating the submissions raised before the lower ..... it was either from the borrowed funds or from personal/own funds. if the assessee had made the investment from a common pool only a corresponding disallowance can be made not the entire interest. we, therefore, are of the view that this issue requires a fresh adjudication by the assessing ..... the buyer and the delivery and payment can be deferred. but, in the instant case, though physical delivery was not effected, but, the corresponding entries with regard to the consideration were passed in the books of the seller as well as of the buyer. with regard to the transfer ..... its various letters through which nature of transactions were explained to the assessing officer. copies of ledger accounts were also filed to establish that the corresponding entries on transfer of shares were made in the books of account of the assessee-company as well as of m/s. sumish associates. ..... they could have summoned the concerned bankers and other financial institution with whom the shares have been pledged by resorting to the provisions of section 131 of the act for producing such documents. the approach of the department in this connection appears to be quite casual. under the circumstances, the department .....

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Jan 27 2006 (TRI)

Commissioner of Central Excise Vs. Pest Control (India) Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Jan-27-2006

Reported in : (2006)(106)ECC93

..... authority has given a detailed discussion on the same, which is based upon perusal of their records. for better appreciation we reproduce the relevant paragraphs: the appellants have submitted a comparative chart of the assessable value and the sale price charged to the customers, alongwith the relevant central excise and commercial invoices, in support of their contention that the incidence of the ..... /7/95 for the product termiseal 5 ltrs. the assessable value is shown as rs. 325.79 and on which the c.excise duty @ 10% is paid. however, in the corresponding commercial invoice no. ps/1198/95/96 dtd 7/7/95 only the value of rs. 325.79 per tin is charged and the amount c. excise duty of 10 .....

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Jul 12 2006 (FN)

Bradford and Bingley Plc (Appellants) Vs. Rashid (Fc) (Respondent)

Court : House of Lords

Decided on : Jul-12-2006

..... property but which stated that it was written "without prejudice to liability". this letter, taken together with previous correspondence, was held to amount to a relevant acknowledgment within the meaning of section 10(1) of the prescription and limitation (scotland) act 1973 of the subsistence of an obligation to make reparation which would otherwise have been extinguished by the five year ..... liability.' the rule applies to exclude all negotiations genuinely aimed at settlement whether oral or in writing from being given in evidence. a competent solicitor will always head any negotiating correspondence 'without prejudice' to make clear beyond doubt that in the event of the negotiations being unsuccessful they are not to be referred to at the subsequent trial. however, ..... to the scottish judges, including my noble and learned friend lord hope, it goes too far. there is nothing in the modern english authorities to encourage a dissection of correspondence or, still worse, conversations, to ascertain whether admissions of fact were made hypothetically or without qualification. it has frequently been said that the purpose of the rule is to ..... not been overruled or disapproved, so the proposition to which the authors refer must be read subject to the qualification that is set out in that case. this brief comparative exercise shows that, while there may be room for some difference of view as to the application of that qualification in particular cases, the general approach which is taken .....

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Jan 25 2006 (HC)

Dr. Satyawati Rana Vs. Dr. A.P. Singh Narang and ors.

Court : Punjab and Haryana

Decided on : Jan-25-2006

Reported in : (2006)143PLR182

..... in medicine) from the bhabha atomic research centre (barc) held by him is more relevant than doctorate in nuclear physics. it is submitted that in all corresponding posts elsewhere, a diploma in radiological physics is insisted upon and that, even in the state of andhra pradesh, all other physicists working in the line ..... a doctorate in nuclear physics has been prescribed. there is nothing prima facie preposterous about this requirements. it is not for us to assess the comparative merits of such a doctorate and the barc diploma held by the petitioner and decide or direct what should be the qualifications to be prescribed for ..... the relevant material before it. in sitting in appeal over the selection so made and in setting it aside on the ground of the so called comparative merits of the candidates as assessed by the court, the high court went wrong and exceeded its jurisdiction.likewise in j. ranga swamy's case ..... relevant factors, the court should be very slow to interfere with such recommendations (see: university of mysore v. c.d. gonida rao). in a more comparable situation in state of bihar v. dr. asis kumar mukherjee. this court observed as under: (s.c.c. p. 611, para 21)shri jagdish ..... by public service commission, aided by experts in the field, within the framework of regulations framed by the medical council of india under section 33 of the indian medical council act, 1956, and approved by the government of india on june 5, 1971. when selection is made by the commission aided and .....

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Dec 06 2006 (HC)

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

Court : Mumbai

Decided on : Dec-06-2006

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 .....

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Jul 31 2006 (TRI)

Deputy Commissioner of Income Tax Vs. Asia Resorts

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Decided on : Jul-31-2006

Reported in : (2007)112TTJ(Chd.)572

..... portion of it was also allowed to be carried forward. it would be relevant to note here that brought forward unabsorbed depreciation of rs. 35,79,113 corresponded to various assessment years starting from the asst. yr. 1985-86 and inclusive of and upto the assessment year immediately preceding i.e.1995-96. the ao ..... asst. yr. 1996-97.2. the only issue in this appeal involves the efficacy or otherwise of an order passed by the ao under section 154 of the it act, 1961 (in short 'the act'), dt. 30th march, 2001 for the asst. yr. 1996-97. the ao has by way of present proceedings attempted to modify the ..... 1.2 of its order has made out a chart showing the computation of loss, unabsorbed depreciation, etc.for various years as determined by the ao in its order dt. 17th april, 1995 and compared it with that determined by the ao in the impugned order passed under section 154 dt. 30th march, 2001. on the ..... concerned, the same has become final inasmuch as it was beyond the power of the ao to rectify the same under section 154 of the act since the time-limit of four years as prescribed under section 154(7) had elapsed. the ao, by doing the present order, has indirectly done what could not be done directly ..... , there is no substance in the appeal of the revenue.undisputedly, the rectification made by the ao by way of the impugned order passed under section 154 of the act has been made with reference to the asst. yr. 1996-97, yet in sum and substance, what is proposed to be rectified is unabsorbed .....

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