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Judgment Search Results Home > Cases Phrase: rationale Court: chennai Page 10 of about 2,185 results (0.062 seconds)

Jul 19 1973 (HC)

N Sundaramony Vs. the State Bank of India, Kuzhuthurai Branch, Represe ...

Court : Chennai

Reported in : (1974)1MLJ358

..... petitioner must have been paid retrenchment compensation before the self-operating order resulted in the termination of the services of the petitioner on 18th november, 1972. he relied on the rationale found in the decision in state of bombay v. hospital mazdoor sabka : (1960)illj251sc . he further contended that the payment of retrenchment compensation is a condition precedent to the termination ..... 25-b and 25-f, i am unable to see any reason why the prayer should be held as not valid. the learned counsel for the petitioner relied on the rationale found in rex v. northumberland compensation appeal tribunal ex parte shaw (1952) 1 k.b. 338. wherein it has been held that an order for certiorari can be granted by .....

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Apr 23 1998 (HC)

Commissioner of Income-tax Vs. Gannon Dunkerley and Co. Pvt. Ltd.

Court : Chennai

Reported in : [2000]244ITR832(Mad)

..... of this court in the unreported decision referred to above (since reported in : [2000]243itr646(mad) , answered the common question in the affirmative and against the revenue. the reasoning or rationale as adopted by the said learned judges of the division bench in the unreported t.c. numbers as stated above (since reported in : [2000]243itr646(mad) , will also hold good ..... and there is no need at all for us to reproduce such rationale or reasoning here.14. following the decision of a division bench of this court in the unreported decision (since reported in cit v. gannon dunkerley and co. p. ltd. : [2000 .....

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Dec 08 2000 (HC)

Vasantha R. Vs. Union of India (Uoi) and ors.

Court : Chennai

Reported in : (2001)IILLJ843Mad

..... suitable to work and to earn in the regular shifts, the question of discrimination imposed by the statutory provision looms large.97. it is the statutory provision which has no rationale in this context as but for the statutory prohibition imposed by section 66 of the factories act, the women who have also volunteered themselves could very well be engaged during ..... . clause (1) of article 15 applies only where the discrimination against a citizen is solely based on the ground of sex, religion, race etc. if there can be found any rationale behind any general or customary law making such a discrimination between a male, and female worker in favour of the male based not solely on the ground of sex, then .....

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Dec 29 1993 (HC)

Tractors and Farm Equipments Ltd. Vs. Deputy Commissioner of Income Ta ...

Court : Chennai

Reported in : (1994)49TTJ(Mad)500

..... had done. drawing our attention first to the provisions of r. 1(iii), he contended that it authorises modification of the capital employed in the stipulated manner. broadly speaking, the rationale behind the said provisions is that a reserve cannot be created out of the amounts allowed as a deduction for the purposes of income-tax.in the context of depreciation ..... act certain provisions with a view to ensuring that the capital base does not get inflated.29. the first safeguard is built into r. 1a of the second schedule. the rationale behind the said rule, which was inserted by the finance act, 1976 w.r.e.f. 1st april, 1975, may thus be stated. particularly, as respects provision for taxation and .....

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Jan 04 2000 (HC)

Radhakrishnan P.N. and ors. Vs. Governor, Reserve Bank of India and or ...

Court : Chennai

Reported in : (2000)IIILLJ861Mad

..... is to operate the scheme on the pattern of the scheme governing central government employees and to extend the benefit to those bank employees who had demanded the same .........the rationale for fixing the cut-off date as january 1, 1986 was the same as in the case of central government employees based on the recommendations of the fourth central pay ..... mala fide in fixing the cut off date to deprive those who had retired on or before december 31, 1985 of the benefit of the pension scheme and that the rationale for fixing the cut-off date as january 1, 1986 was the same as in the case of central government employees, based on the fourth pay commission, thus, when the .....

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Dec 12 1997 (HC)

Tan India Limited Vs. State of Tamil Nadu

Court : Chennai

Reported in : [2003]133STC311(Mad)

..... , found that the despatches effected to those three traders, as stated above, represent only 'stock transfer to its branch at palghat' and, therefore, not exigible to tax, under csta. the rationale or reasoning given by the tribunal for holding that the despatches effected to the three traders as stated above represented only branch transfer, is that these despatches were not directly ..... found that the despatches effected to three other traders, about whom we have mentioned in the summation of the case, represented only 'stock transfer' and not 'inter-state sales'. the rationale provided by the tribunal for holding these despatches effected to those nine traders through their palghat branch is one and the same.11. the revenue, while filing revision, perhaps, by .....

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Apr 20 2009 (HC)

S. Nagoor Babu @ Mano Vs. the Chief Commissioner of Income Tax - Ii an ...

Court : Chennai

Reported in : (2009)227CTR(Mad)287; [2010]320ITR500(Mad); [2009]181TAXMAN33(Mad)

..... sections 234b and 234c as well. the reasoning of the chief cit that clause (e) of the notification only deals with the late filing of return of income overlooks the rationale for conferring the power of reduction/waiver of interest...under the circumstances, when the assessee is able to satisfy the chief cit that the delay in filing the return of .....

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Sep 28 1994 (HC)

J. Sampath Kumar Vs. Bar Council of India Represented by Its Secretary ...

Court : Chennai

Reported in : (1994)2MLJ651

..... respondents do not guarantee any income in the profession which ultimately depends upon one's own capacity, skill, knowledge and the clientele one may create and therefore, there is no rationale behind the fixation of an upper age for enrolment. it is stated that the move in question has the consequence of denying the prospectus of professors in law colleges and ..... who have served as assistant judges no such restriction of age has been provided in rules 6(2)(i)(a) and (b) of the said rules. there is obviously no rationale nor any reasonableness for introduction of this age bar in regard to appointment by promotion to the post of an assistant judge. the rule, is therefore, arbitrary, and it violates .....

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Aug 26 2004 (HC)

T.T. Saravanan, Minor, Rep. by His Father and Natural Guardian, Dr. G. ...

Court : Chennai

Reported in : 2004(5)CTC704; (2004)4MLJ283

..... . 9. mr. jinasenan, appeared for the petitioner, seeking inclusion for the great grandchild, submitted that the word 'children' should only be understood to mean 'descendants' of freedom fighters and the rationale behind the reservation for children/descendants of freedom fighters, is the recognition of the gratitude the country owes to them. 10. mr. muthukumarasamy, learned additional advocate general would submit that ..... . satyanarayana v. state of karnataka : [1986]1scr692 wherein it was held,'reservations in favour of sons of political sufferers are considered to be belonging to a special category. there is rationale behind it. those who are political sufferers undergo certain disadvantages and pass on such disadvantages to their children. they will be in a worse position than the children of those .....

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Mar 19 1998 (HC)

Luss Rowena Coelho and ors. Vs. State of Tamil Nadu

Court : Chennai

Reported in : (1999)152CTR(Mad)149

..... considering the objections filed, the commr. of agrl. it set aside the assessment orders of the agrl. ito and directed him to pass revised orders according to law.5. the rationale reasonings for passing such an order are two-fold. they are(1) option to file a composition application for compounding the tax under s. 65 of the act cannot be ..... basis under the act and a part of the income cannot be assessed on return basis and another on composition for the relevant year in question. this sort of a rationale, according to us is pregnant with meaning if we take into account the charging provision, viz., s. 3 and the compounding provision, viz., s. 65.sub-s (1) of s .....

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