Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Decided on : Nov-20-1985
Reported in : (1986)16ITD652(Ahd.)
..... that the personnel to be provided by s.p. to gsfc shall only be those eligible for income-tax exemption under the (indian) income-tax act, 1961 ('the act'). thereafter, on the formation of gnfc. a tripartite agreement was executed between s.p., gsfc and gnfc on 21-2-1978 under which the terms and ..... was not resident in india in any of the four financial years immediately preceding the financial year in which he arrived in india, and (2) the contract of his service in india is approved by the central government, the application for such approval having been made to that government before the commencement of such ..... on business in india, the assessee would not be entitled to exemption under section 10(6)(viia).he also submitted that since there was no contract between the assessee and gsfc/gnfc, it is difficult to hold that the assessee was an employee of a concern which is carrying on business ..... only including the value of perquisites, etc., whether paid in india or outside india. 3. it may be noted that this approval of the contract of service(s) of the technicians mentioned above is with reference to the matter of exemption from payment of income-tax on the salary/allowances payable ..... italy or elsewhere outside india, the requisite machinery and other equipments for the said urea plant for gnfc. in addition to the know-how agreement and supply contract, s.p. had also entered into 'services agreement' with gsfc in 1976 under which s.p. undertook the obligation to provide to gsfc for a .....Tag this Judgment!
Court : Rajasthan
Decided on : Sep-04-1985
Reported in : 1985(2)WLN189
..... obligation that has been imposed by the first proviso to sub-clause (1) of clause vi of the schedule to the indian electricity act. it is, therefore, not a case of a purely non-statutory contract, but it is a case of contract entered into in exercise of a statutory power. the present cases, therefore, fall in the second category of cases referred to ..... in radha krishna agrawal'scase (supra). in relation to such cases, the law is well-settled that the state in the performance of its obligations under the contract cannot act arbitrarily and unreasonably.10. in this connection reference may be made to a recent decision of the supreme court in gujarat state financial corpn. v. lotus hotels pvt. ltd ..... electricity board is unable to meet with the requirements of electric power of all its consumers and in exercise of the powers conferred on it under section 22 of the indian electricity act, the government of rajasthan has been issuing notifications from time to time directing the electricity board to introduce cuts/restrictions/staggerings in the supply of electric power and energy ..... contractual matters the right to equality guaranteed under article 14 of the constitution is available only at the stage of formation of the contract by the slate and the said article has no application in regulating the relationship of the contracting parties after the contract has been entered into. in support of his aforesaid submissions, dr. singhvi has placed reliance on the decisions of .....Tag this Judgment!
Court : Kolkata
Decided on : Jun-24-1985
Reported in : AIR1986Cal45
..... meissner with regard to several items of consultancy and supervision which humphreys would have to undertake. this agreement contains an arbitration clause for arbitration of disputes under the indian arbitration act, 1940. we are not really concerned with this arbitration clause in this application.8. on or about the 11th november, 1981 another agreement was entered into ..... the production was not sustained and was extremely meagre. it was also substandard. the raw materials and utility consumption were extremely high. there was no production of sodium formate and the total operation of the plant was erratic. under the circumstances the defendant no. 1 advised the plaintiff that the plant operation should be discontinued from the ..... and spare parts into india.(e) to assist and advise the petitioner in negotiations with the government authorities relating to performance of the obligations of the petitioner under any contract including import and export clearance for vessels, construction equipments and spare parts as also visas, work permits, exchange guarantee, radio and other licences required for construction and ..... petitioner suitable office space and arrange for telephone, telex and duplicating facilities therein and also arrange for free storage for spare parts and material required for performance of contracts.(h) arrange for medical services for the personnel of the petitioner.(i) render liasion service with the said statutory corporations.(j) assist and advise the petitioner in .....Tag this Judgment!
Court : Rajasthan
Decided on : Jan-24-1985
Reported in : 1985(1)WLN745
..... . district judge has seriously further erred in holding that in the present case, the plaintiff was entitled to take the advantage of section 70 of the indian contract act, 1872 (here in after referred to as 'the contract act') according to the appellant, the learned trial court further erred in observing that even according to the government advocate the royalty was not paid gratuitously. it ..... petition on 26th october, 1963 only confirms the above deduction that the plaintiff claimed the exemptions under clause 6 of the agreement of 1941 even after merger and even after formation of the united state of rajasthan and then state of rajasthan and coming into force of the constitution.60. realising that the apex court of country has declared the agreement ..... of each of the company's profits for the period ending 12th february, 1946.44. all those who are conversant with the evolution of the industrialisation, urbanisation and independence, constitutional formation of the united state of rajasthan, the judicial notice of which has been taken in series of the decisions by the apex court, and this court some of which are ..... merger of jodhpur state in the united state of rajasthan, on 7th april, 1949, followed by the coming into force of the constitution of india on 26th january, 1950; and formation of the state of rajasthan known as part b state of rajasthan on 26th january, 1950.20. this agreement dated the 17th april, 1941 was finally declared void and unenforceable .....Tag this Judgment!
Court : Kerala
Decided on : May-27-1985
Reported in : AIR1986Ker86
..... havebecome employees of the corporation under sub-section (1) of section 11'. section 43 of the act provides that specific provisions of the insurance act which shall apply to the corporation as they applied to any other insurer.3. with the formation of the corporation to take over the entire life insurance business in the country, the services of ..... section 11 of the lic actwas to provide for a smooth take-over and to promote some common conditions of servicein a situation where a jungle of divergent contracts of employment and industrial awards or settlements confronted the state. unless such rationalisation and standardisation were evolved the ensuing chaos would itself have spelt confusion, conflicts and difficulties ..... , control and appeal) rules, civil services (temporary service) rules, revised leave rules, civil service regulations, civilians in defence service (classification, control and appeal) rules or the indian railway establishment code or any other rules or regulations that may be notified in this behalf by the appropriate government in the official gazette apply.' according to the above provision ..... contrary view cannot be valid tender. the further question is whether the non-compliance with section 9a of the i.d. act will invalidate ext. p3. counsel for the petitioners referred to the decisions of the supreme court reported in indian oil corporation v. workmen : (1975)iillj319sc (withdrawal of compensatory allowance) tata iron & steel co. ltd. v. workmen : ( .....Tag this Judgment!
Court : Gujarat
Decided on : Oct-18-1985
Reported in : AIR1986Guj209; (1986)1GLR1
..... or statutorily fixed as the period of operation of an award or settlement, the same does not become honest but continues to be binding. law abhors vacuum. until a new contract or award replaces the previous one, the former settlement or award will regulate the relations between the parties. the precedents on the point, the principles of industrial law the constitutional ..... hearing of reference. s. 92. deals with procedure before industrial court which will be regulated by regulations consistent with the provisions of the act and the rules made there under. such regulations may also provide for the formation of benches consisting of one or more of its members and the exercise by each such bench of the jurisdiction and powers vested in ..... of board or court and presiding officer of a labour court, tribunal or national tribunal shall be deemed to be public servants within the meaning of section 21 of the indian penal code; while as per sub-section (7) thereof, they have been given full power to determine by and to whom and to what extent and subject to what conditions ..... high court shall take cognizance of a contempt alleged to have been - committed in respect of a court subordinate to it where such contempt is an offence punishable under the indian penal code'.it is in the background of the aforesaid statutory settings that the moot questions posed for our consideration will have to be answered. it is obvious that if .....Tag this Judgment!
Court : Karnataka
Decided on : May-13-1985
Reported in : ILR1985KAR1802; 1985(2)KarLJ541
..... article 299 of the constitution (vide state of haryana and others v. lal chand and others, ). 34. section 2 of the contract act which defines certain terms that are frequently dealt in that act, formation and performance of a contract, defines a 'contract' as an agreement enforceable at law. anson, salmond and halsbury define the same term as hereunder : "a legally binding agreement made ..... divisions or parts. the distinction and difference, if any between these terms, the principles that should be applied have been set out by pollock and mulla on the indian contract and specific relief acts (9th edition at pages 250-252 and 837-838) and the american jurisprudence (vol. 17 paras 324 to 328 - pages 757 to 763). bearing the principles ..... claim, the supreme court speak-ing through shah, j, (as his lordship then was) expressed thus : "...the indian contract act does not enable a party to a contract to ignore the express covenants thereof, and to claim payment of consideration for performance of the contract at rates different from the stipulated rates, on some vague plea of equity. the parties to an executory ..... and indivisible was not correct and sound. 10. sri achar has sought to support the finding of the learned judge. 11. the indian contract act of 1872 (central act no. 9 of 1872) (contract act) that generally incorporates the english principles of contract and is said to be one of the best drafted codes, does not contain any express statutory provision defining the terms 'divisible' .....Tag this Judgment!
Court : Karnataka
Decided on : Apr-09-1985
Reported in : (1985)48CTR(Kar)88; ILR1985KAR1543; 155ITR81(KAR); 155ITR81(Karn)
..... ' and to report on their true character. in our opinion, the legal position of the auditor in the present case in similar to that of the auditor under the indian companies act, 1956. in such a case, the audit is intended for the protection of the shareholders and the auditor is expected to examine the accounts maintained by the directors with ..... recommend (a) concrete and effective measures (i) to unearth black money and prevent its proliferation through further evasion; (ii) to check avoidance of tax through various legal devices, including the formation of trusts; and (iii) to reduce tax arrears; (b) examine various exemptions allowed by the tax laws with a view to their modification, curtailment or withdrawal, (c) indicate the ..... is not palpably arbitrary. 4. the principle underlying the guarantee of article 14 is not that the same rules of law should be applicable to all persons within the indian territory or that the same remedies should be made available to them irrespective of differences of circumstances. it only means that all persons similarly circumstanced shall be treated alike both ..... allowance by way of depreciation. 4. brief particulars of expenditure on entertainment, adevertisement, guest house, etc., and the amount, if any, disallowable under section 37 of the income-tax act, 1961. 5. particulars of expenses in respect of which payments have been made to directors, partners or persons substantially interested in the concern and their relatives. the amount, if any .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Nov-29-1985
Reported in : 1988(35)ELT38(AP)
..... '. applying the principles to the present case, it is manifest that the appellant would have been entitled to compensation under s. 70 of the indian contract act if he had adduced evidence in support ofhis claim, but the trial court has examined the evidence on this point and reached the conclusion that ..... in england, america and australia that money paid under mistake of law cannot be recovered held that the contrary intendemnt of s. 72 of the indian contract act must be given effect to in this country, in view of the pronouncement of the privy council in shiba prasad singh v. srish chandra, (air ..... the law in view of the compelling public need whe an occasion arises. ss. 70 and 72 occurring in chapter 5 of the contract act relating to quasi-contracts cannot be effectively employed in working out the right between the state and the citizen, in particular when tax was collected under unconsitutional law ..... they would get the refund of excise duty paid by them to the revenue. that is not the object with which s. 72 of the contract act is enacted............'we respectfully agree with every word inthe said boservations. indeed, they correctly echo our thoughts, and give expression to our view. in ..... mistake as to foreign law is treated as mistake of fact. this difference in two types of mistakes in the formation of the contract was held not germane to invoke s. 72 of the contract act in respect of mistake of law by the privy council in shiba prasad singh v. srish chandra, (air 1949 .....Tag this Judgment!
Court : Mumbai
Decided on : Oct-18-1985
Reported in : AIR1986Bom184; 1986(1)BomCR1; (1985)87BOMLR534; 1986MhLJ1
..... in detail this aspect of transferability of contractual tenancy and/ or statutory tenancy.12. under s. 108(j) of the t. p. act in the absence of a contract to the contrary the lessee has a right to transfer his tenancy rights absolutely or by way of sub-lease etc. this right would continue ..... all. taking into account, the importance of these questions. we have heard the learned advocates on behalf of both the sides. we felt that the formation of the questions that have been referred to us should be modified a little and accordingly we have formulated the following questions.(1) whether a statutory ..... be assumed that the position is the same in this country without any reference to the provision of the relevant statute. tenancy has its origin in contract. there is no dispute that a contractual tenant has an estate or property in the subject-matter of the tenancy, and heritable is an incident ..... ground to the landlord for eviction. this is provided by s. 13(1)(c). section 15 had made a provision that tenant (subject to any contract to the contrary) would not be able to sublet, transfer or assign his interest in the rented premises. the supreme court considered these and other provisions ..... occupied by him.'in the same para 12 the supreme court has further held as follows :'the concept of statutory tenancy under the english rent acts and under the indian statutes like the one we are concerned with in this appeal rests on different doundation. it must, therefore, be held that the predecessor- .....Tag this Judgment!