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Judgment Search Results Home > Cases Phrase: dharma hindu law Year: 2000 Page 11 of about 2,508 results (0.103 seconds)

Aug 18 2000 (TRI)

Frigoscandia Winner Food Process Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Indore

Decided on : Aug-18-2000

..... the case, the assessee was not entitled to the claim of deduction on account of deferment of sales-tax in view of the existing provisions of law and the ao has allowed the claim to the assessee even without making any discussion on this subject in its order. an oblique reference in ..... the ao has allowed the claim of the assessee without examining the issue of entitlement of the assessee in the light of the aforesaid provisions of laws and the board circulars, though a formal query in this regard was raised from the assessee in the general questionnaire. in response to the query, ..... with intent to give a full benefit to the assessee, the board has decided through this circular that where amendments are made in the sales-tax laws on these lines, the statutory liabilities shall be treated to have been discharged for the purpose of section 43b of the act. again, a further ..... should have adjudicated the issue in the light of the same. since the action of the ao is against the existing guidelines and the relevant provisions of law, the cit was justified in holding that the assessment order is erroneous and prejudicial to the interests of the revenue.9. mr. brijesh gupta, learned ..... the assessment order passed. the application of mind by the ao means the ao should adjudicate the issue in the light of the existing provisions of law and prevailing judicial pronouncements of the higher authorities. in the entire assessment order there is no discussion about the impugned issue. the ao has simply .....

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Aug 18 2000 (TRI)

Frigoscandia Winner Food Process Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Indore

Decided on : Aug-18-2000

..... sufficient to say that the impugned issue has been examined by the assessing officer after application of mind in accordance with the existing provisions of law.17. keeping in view the totality to the facts and circumstances of the case in the light of the existing legal provisions, we are ..... case, the assessee was not entitled to the claim of deduction on account of deferment of sales-tax in view of the existing provisions of law and the assessing officer has allowed the claim to the assessee even without making any discussion on this subject in its order. an oblique ..... officer has allowed the claim of the assessee without examining the issue of entitlement of the assessee in the light of the aforesaid provisions of laws and the board circulars, though a formal query in this regard was raised from the assessee in the general questionnaires. in response to the ..... adjudicated the issue in the light of the same. since the action of the assessing officer is against the existing guidelines and the relevant provisions of law, the cit was justified in holding that the assessment order is erroneous and prejudicial to the interests of the revenue.9. mr. brijesh gupta, ..... passed. the application of mind by the assessing officer means the assessing officer should adjudicate the issue in the light of the existing provisions of law and prevailing judicial pronouncements of the higher authorities. in the entire assessment order there is no discussion about impugned issue.the assessing officer has .....

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Jun 28 2000 (FN)

Hill Vs. Colorado

Court : US Supreme Court

Decided on : Jun-28-2000

..... provision of the statute was 750 chosen to precisely address crowding and physical intimidation: conduct shown to impede access, endanger safety and health, and strangle effective law enforcement"); id., at 14 ("[t]his provision narrowly addresses the conduct shown to interfere with access through crowding and physical threats"). the court nevertheless concludes that ..... place of employment involved in a labor dispute. we concluded that this statute violated the equal protection clause of the fourteenth amendment, because it discriminated between lawful and unlawful conduct based on the content of the picketers' messages. that discrimination was impermissible because it accorded preferential treatment to expression concerning one particular subject ..... moreover, as with every exercise of a state's police powers, rules that provide specific guidance to enforcement authorities serve the interest in evenhanded application of the law. whether or not those interests justify the particular regulation at issue, they are unquestionably legitimate. it is also important when conducting this interest analysis to recognize ..... the avoidance of potential trauma to patients associated with confrontational protests. moreover, rules providing specific guidance to enforcement authorities serve the interest in evenhanded application of the law. also, the statute deals not with restricting a speaker's right to address a willing audience, but with protecting listeners from unwanted communication. pp.714-718. .....

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Jun 09 2000 (HC)

Cit Vs. India Carbon Ltd.

Court : Guwahati

Decided on : Jun-09-2000

..... the revenue, submitted that the two questions referred to above arose out of the order of the tribunal and are/were pure questions of law but the tribunal erroneously refused to refer the same in a most illegal fashion. the learned counsel strenuously argued that the two questions mentioned ..... the learned tribunal upon hearing the parties rejected the application holding that the questions referred to above were not questions of law arising out of such order and, accordingly, rejected the application. hence, this application.4. mr. k.p. sarma, the learned senior counsel appearing ..... of interest amounting to rs. 8,50,000 made by the assessing officer ?"3. the revenue contended that the aforesaid questions were pure questions of law and, accordingly, prayed before the tribunal to draw up a statement and refer the case before the high court. the assessee opposed the application. ..... application before the tribunal under section 256(1) of the act requiring the tribunal to refer to the high court the following two questions of law:"1. whether, on the fact sand in the circumstances of the case, the tribunal is justified in holding that there is no nexus between the ..... the income tax act, 1961 (hereinafter referred to as 'the act'), requiring the tribunal to state the case and refer the two questions of law enumerated in their application under section 256(1) of the act before the tribunal, gauhati bench, which was finally turned down by the tribunal. the .....

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Jun 09 2000 (HC)

Commissioner of Income-tax Vs. India Carbon Ltd.

Court : Guwahati

Decided on : Jun-09-2000

..... the revenue, submitted that the two questions referred to above arose out of the order of the tribunal and are/were pure questions of law but the tribunal erroneously refused to refer the same in a most illegal fashion. learned counsel strenuously argued that the two questions mentioned above ..... learned tribunal upon hearing the parties rejected the application holding that the questions referred to above were not questions of law arising out of such order and accordingly rejected the application. hence, this application.4. mr. k. p. sarma, learned senior counsel appearing on ..... interest amounting to rs. 8,50,000 made by the assessing officer ?'3. the revenue contended that the aforesaid questions were pure questions of law and accordingly prayed before the tribunal to draw up a statement and refer the case before the high court. the assessee opposed the application. the ..... application before the tribunal under section 256(1) of the act requiring the appellate tribunal to refer to the high court the following two questions of law : '1. whether, on the facts and circumstances of the case, the tribunal is justified in holding that there is no nexus between the ..... under section 256(2) of the income-tax act, 1961, requiring the tribunal to state the case and refer the two ques-tions of law enumerated in their application under section 256(1) before the income-tax appellate tribunal, gauhati bench, which was finally turned down by the tribunal. .....

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Oct 13 2000 (HC)

Sopan Marutirao Pottulwar Vs. Maharashtra Public Service Commission an ...

Court : Mumbai

Decided on : Oct-13-2000

Reported in : 2001(2)ALLMR155; 2001(2)BomCR740

..... guardian of the petitioner. accordingly the learned advocate for the respondent, therefore, submitted that the changes in the school records were not carried out in accordance with the provisions of law. reliance is placed in the decision of a division bench of this court in the matter of rajesh yadavrao shankpale v. state of maharashtra and others : air1999bom372 and it is ..... contained in rules 26.3 and 26.4 of the secondary schools code would not be applicable. the petitioner, however, was not able to point out any other provisions of law which would apply to the changes which can be brought about in the primary schools records. undisputedly there was no other code specifically prescribing the procedure to be followed by ..... were certainly applicable to the procedure to be followed in the case of changes in the school record of the primary schools. it cannot be disputed that the provisions of law contained in rules 26.3 and 26.4 merely codify the principles of natural justice, and the rules of discipline in order to have legal sanctity for the records maintained .....

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Jul 25 2000 (HC)

Kota Co-operative Agricultural Bank Limited, Kota Vs. State of Karnata ...

Court : Karnataka

Decided on : Jul-25-2000

Reported in : AIR2001Kant36; ILR2000KAR3063; 2001(2)KarLJ188

..... section 30 of the advocates act and section 14 of the bar council act and that the state legislature was not competent to make a law repugnant to laws made by the parliament pursuant to entries in 77 and 78 of list i of 7th schedule of the constitution. sri holla had also ..... either by the supreme court or by the high court by virtue of his ability, standing at the bar or special knowledge or experience in law he had acquired and that conferment was also with certain restrictions for him as the bar council of india might have in the interest of the ..... was given the option to regulate even the procedure for the presentation of an address after the misbehaviour or incapacity had been proved by enacting a law for the purpose to make it more definite and consistent'.13. in sultana begum's case, supra, under the heading 'interpretation of statutes -- harmonious ..... thought of clearly demarcating the boundaries and, therefore, indicated that up to the stage of proof of misbehaviour or incapacity the field is covered by a law enacted by the parliament, the first part being covered by clause (5) and the latter by clause (4) with the only difference that the parliament ..... clause (5) it would have indicated that it was incumbent on the parliament to regulate even the procedure for presentation of an address by enacting such a law leaving it no option even in the matter of its procedure after the misbehaviour or incapacity had been investigated and found true. 'sometimes, the legislature uses .....

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Mar 16 2000 (HC)

The Karnataka Board of Wakf, Bangalore Vs. State of Karnataka and Othe ...

Court : Karnataka

Decided on : Mar-16-2000

Reported in : 2000(3)KarLJ602

..... entitle a person rendering any religious service in the religious institution for registering him as an occupant, is contrary to the well-settled principles of law as kazi is only a superintendent or manager, he has no power to claim property independently as that of wakf. his position is analogous to ..... wherein it is held that the dedication of property need not be in favour of dargah. grants by way of service inams for purposes recognised by muslim law as pious, religious or charitable constitute the property as 'wakf property. wakf property being permanent dedication, grant of patta under inams act does not nullify ..... kazi the functions whereof, though judicial at its inception, later became wholly or almost wholly religious, can never be hereditary in nature. the muslim law does not recognise a hereditary priestly class but requires that the office of a kazi or of a mulla must be held by a person duly ..... and thereby attracting the provisions of section 6-a of the karnataka religious and charitable inams abolitions act, 1955. besides that, the provisions of mohammedan law go to show that the meaning of word is derived from cases which refer to wakf property. so the argument of sri s.m. somasekharappa ..... or the proceeds thereof for the maintenance or support in perpetuity of a specific object or of a series of objects recognised as pious by mohammedan law, it amounts to a valid and binding dedication'.it is also further held:'the position of kazi is analogous to the position of shebait, .....

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Aug 25 2000 (HC)

State by Piriyapatna Police Vs. Mota Alias Motta S/O Madiah and anr.

Court : Karnataka

Decided on : Aug-25-2000

Reported in : 2000CriLJ4414

..... the court pronouncing a sentence of life imprisonment is entitled to take into account the latter consideration and after an in depth consideration of the law on different occasions, the supreme court has in unequivocal terms laid down that the life imprisonment is life imprisonment and nothing less than that. ..... case accompanied by abnormally high degrees of savage, brutality and that merely because the accused come from a particular strata of society that the law cannot condone such acts which show absolute and complete disregard for life. there is only one small factor which can be pleaded on behalf ..... a life sentence would be adequate punishment for what has been done. it is not a question of retribution because the days when the law prescribed revengeful punishments are long passed, but society also recognises the fact that where the offence is so abhorrent that any right thinking authority ..... pradesh) and : 1996crilj4158 (kamta tiwari v. state of madhya pradesh) wherein the apex court had occasion to deal with several facets of the law relating to the award of death sentences. in the latter of the two cases where the supreme court did confirm the death sentence, it was ..... off. we are unable to read even the slightest prejudice that has occurred to the accused and having regard to the clear cut position in law, the objection that has been pleaded is overruled. we need to add here that the criminal procedure code itself makes a distinction between irregularities and illegalities .....

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Jan 05 2000 (HC)

Commissioner of Income Tax Vs. Sri Balaji and Co. and ors.

Court : Karnataka

Decided on : Jan-05-2000

Reported in : (2000)163CTR(Kar)410

..... & ors. : [1987]164itr376(sc) it was observed that, tax is a compulsory exaction of money by a public authority for public purposes enforceable at law and not a payment for services rendered.17. it was further observed :'this definition brings out, in our opinion, the essential characteristics of a tax as distinguished ..... as 'duty' for the purpose of provisions of section 43b of the income tax act, 1961 ?'in itrc no. 342/98, the following question of law has been referred :'whether, on the facts and in the circumstances, the tribunal was right in holding that 'kist' payable by the assessee to the ..... diesel and shop rent which included expenses of rs. 11,26,788 under high speed diesel account?'in itrc no. 791/98, the following question of law has been referred :'whether, on the facts and in the circumstances of the case, particularly having regard to the changed provisions in the karnataka excise act, ..... 1965, especially the provisions of section 24 of the said act, the tribunal was right in law in holding that 'kist' amount payable to the government by the assessee could not be brought within the purview of provisions of section 43b of the ..... be brought within the purview of provisions of section 43b of the income tax act, 1961 ?'in itrc no. 5/96, the following question of law has been referred:'whether on the facts and in the circumstances of the case, particularly having regard to the changed provisions in the karnataka excise act, .....

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