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

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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Sep 15 2004 (HC)

Seshasayee Paper and Boards Limited Vs. the Deputy Commissioner of Inc ...

Court : Chennai

Reported in : (2005)193CTR(Mad)641; [2005]272ITR165(Mad)

..... at page 1128 and v.s.sundaram's the law of income tax in india, has clearly held that both, by way of process of interpretation and looking to the rationale viz., preventing erosion of the capital base of the assessee's business, the order of priority viz., that the unabsorbed depreciation allowance gets priority over the unabsorbed investment allowance, is ..... wordings in the parenthesis in sub-s. (2) of s. 33 for the purpose of fixing this order of priority. both, by way of processor interpretation and looking to the rationale, viz., preventing erosion of the capital base of the assessee's business, the order of priority that we have mentioned earlier is the correct order of priority as between carried .....

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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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Oct 23 2003 (HC)

The Madras High Court Staff Association, Represented by Its Secretary, ...

Court : Chennai

Reported in : (2004)1MLJ223

..... g.o. unlike any other executive or administrative action. therefore, we are convinced that when the reasons which weighed with the state government are considered, the same bear an acceptable rationale and does not suffer from any arbitrariness in order to interfere with the same. 52. as far as the other change which was brought out under the said g.o ..... made available to them as well and that the deprivation of the same for the reasons mentioned in the g.o. cannot be countenanced. we do not find any acceptable rationale in bringing out such a drastic change in the quantum of leave benefit and the basis of its determination and we therefore, hold that the said g.o. suffers from .....

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Dec 03 2002 (HC)

NLC Contractors' Sangam Reg. No. 77/92-SA rep. by Its General Secretar ...

Court : Chennai

Reported in : 2003(1)CTC161

..... and capricious and therefore cannot be sustained; likewise the classification of persons under the priority columns in condition no. 16 of the tender is not reasonable and there is no rationale to the object sought to be achieved, which violates article 14 of the constitution of india.3. the above referred to condition and classification are sought to be sustained by ..... law. on the other hand, it is definitely a measure in rehabilitating people, who had suffered for the ultimate development of nlc. therefore i find that there is reasonableness and rationale in grouping people as referred to above. priorities 2 and 3 deal with preference to be given to sc & st contractors and nlc registered contractors. even in respect of these .....

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Jan 05 2012 (HC)

United India Insurance Company Vs. B.Padmavathy and ors.

Court : Chennai

..... expenses, tribunal has taken the contribution at rs.3500/- per month. adopting multiplier 17, the tribunal has awarded rs.7,14,000/- for future prospects. we do not find any rationale for awarding rs.7,14,000/- for future prospects and also inflation. 20. future prospects could only be in accordance with the ratio laid down by the supreme court in .....

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