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Judgment Search Results Home > Cases Phrase: rationale Court: chennai Year: 2004 Page 1 of about 21 results (0.068 seconds)

Aug 26 2004 (HC)

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

Court : Chennai

Decided on : Aug-26-2004

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

Decided on : Sep-15-2004

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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Sep 15 2004 (HC)

Seshasayee Paper and Boards Ltd. Vs. Dy. Cit

Court : Chennai

Decided on : Sep-15-2004

Reported in : [2005]144TAXMAN812(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 ..... in the parenthesis in sub-section (2) of section 33 for the purpose of fixing this order of priority. 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 that we have mentioned earlier is the correct order of priority as between carried .....

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Mar 12 2004 (HC)

V. Krishnamurthy, Proprietor, Meena Advertisers Vs. Airports Authority ...

Court : Chennai

Decided on : Mar-12-2004

Reported in : 2004(1)CTLJ606(Mad); (2004)2MLJ314

..... in the tender is that if a contractor tries to withdraw from any single airport in the group, the contract in respect of the entire group will be cancelled. the rationale behind the grouping is to get quality advertisement of international standards not only in bigger airports and also smaller airports and besides improving revenue from it.12. advertisement is a .....

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Mar 30 2004 (HC)

Thiru. R. Gandhi President, Madras Bar Association Vs. Union of India ...

Court : Chennai

Decided on : Mar-30-2004

Reported in : [2004]120CompCas510(Mad); (2004)2CompLJ274(Mad); 2004(2)CTC561; [2004]52SCL79(Mad)

..... ; or who has been a secretary to the government of india, or been a member of the bifr was eligible for appointment as member. the legislative draftsperson has without any rationale, incorporated in section 10fr(3) a provision which had been made for the bifr.112. section 10fr(3) must therefore be suitably amended to delete the reference to all subjects .....

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Mar 09 2004 (HC)

New India Assurance Co. Ltd. Vs. Rahamed and ors.

Court : Chennai

Decided on : Mar-09-2004

Reported in : 2006ACJ994

..... hire or reward', it was construed that these words are wide enough to include the owner of the goods travelling along with the goods for hire or reward. such a rationale was followed from the judgment of the division bench of karnataka high court in the case of channappa v.laxman , wherein it was observed as follows:in fact, in our .....

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Feb 25 2004 (HC)

K. Periyanayagam Vs. J.K. Savithri and ors.

Court : Chennai

Decided on : Feb-25-2004

Reported in : 2004(2)CTC50

..... the decision. right to reasons is an indispensable part of a sound judicial system, reasons at least sufficient to indicate an application of mind to the matter before court. another rationale is that the affected party can know why the decision has gone against him. one of the salutary requirements of natural justice is spelling out reasons for the order made .....

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Aug 25 2004 (HC)

All India Medical and Engineering Colleges Association (Reg. No. 128/2 ...

Court : Chennai

Decided on : Aug-25-2004

Reported in : (2004)4MLJ1

p.k. misra, j.1. these two sets of appeals have been directed against the common order dated 13.7.2004 passed by the hon'ble single judge in w.p.nos.16034,16068,16095,16444 to 16447, 16659 to 16662 and 17383 of 2004 and the connected miscellaneous petitions. w.a.no.2856 of 2004 has been filed by the permanent committee for the conduct of common entrance test and the government of tamil nadu and the other three appeals have been filed by all india medical and engineering colleges association, forum of tamil nadu minority self financing engineering colleges and the consortium of professional arts & science colleges in tamil nadu respectively.2. the contesting respondent in the appeal filed by the state government and the permanent committee is the appellant in the connected w.a.no.3053 of 2004, wherein the state and the permanent committee are the contesting respondents. 3. we have heard the learned advocate general on behalf of the government of tamil nadu and the permanent committee and dr.rajeev dhavan, senior counsel for the consortium of professional arts & science colleges in tamil nadu and the forum of tamil nadu minority self financing colleges. even though some of the appeals have been filed through some other counsels, those counsels have not appeared at the time when the appeals were taken up for hearing, obviously because of the boycott-call given by various bar associations. since the questions raised in those appeals are also raised in the appeals in which dr. .....

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Dec 23 2004 (HC)

Dr. M. Sathiyapriya Vs. the Secretary to Government, Health and Family ...

Court : Chennai

Decided on : Dec-23-2004

Reported in : (2005)1MLJ378

m. karpagavinayagam, j.1. the issue involved in the above batch of writ appeals is as to the validity of clause 23 of the prospectus issued by the state of tamil nadu, the first respondent herein in respect of admission of service candidates to the post graduate degree/diploma in medicine course for the academic year 2004-2005.2. these writ appeals are directed against the common order of the learned single judge of this court dismissing the batch of writ petitions in w.p. no. 2151 of 2004 etc. dated 27.4.2004.3. all the writ appellants are doctors, who have passed m.b.b.s. examination and who are in-service candidates, who have been appointed in various primary health centres in 2001. the relevant rule prevailing at the time of their appointment was that they can seek admission to the post graduate degree/diploma in medicine course only after completion of their two years service in government primary health centres.4. the state government earmarked 50% of seats in admission for service candidates to the post graduate degree/diploma/m. ch. (neuro surgery) course as an incentive and to attract candidates to be appointed in rural areas so as to render medical service to the rural public. the writ appellants and alike others have entered into rural service in primary health centres with the fond hope that they will get post graduate degree/diploma admission under the above said 50% seats earmarked for in-service candidates after finishing their service for two years.5. in the .....

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Jul 21 2004 (HC)

Commissioner of Income Tax Vs. Smt. Sulochana Legal Rep. of Late P. Sa ...

Court : Chennai

Decided on : Jul-21-2004

Reported in : 2004(5)CTC410; [2005]272ITR529(Mad)

orderp.d. dinakaran, j.1. heard. the appeal is preferred against the order of the income tax appellate tribunal madras bench 'd' dated 21.05.2003 in i.t.a. nos. 1619,1620,1621 and 1622/98, holding that the reassessments for the assessment years 1972-73, 1973-74, 1974-75 and 1977-78, in the case of the assessee was completed by the assessing officer without reason to believe that such income has escaped assessment. 2. the appellant/revenue raised the following substantial question of law.'whether on the facts and in the circumstances of the case the income tax appellate tribunal was right in holding that the reassessments for the assessment years 1972-73, 1973-74, 1974-75 and 1977-78 in the case of the assessee were completed by the assessing officer without reason to believe that income has escaped assessment and therefore the reassessments are liable to be set aside?'3.1. the original assessment for the assessment years 1972-73, 1973-74, 1974-75 and 1977-78 were sought to be reopened invoking section 147 of the income tax act by issuing a notice under section 148 of the income tax act, of course based on a search said to have taken place on 20.2.1980. during the search, assessee has alleged to have admitted that she had failed to disclose certain quantity of jewellery found at the time of search and came out with an explanation that the jewellery and precious stones relied by the revenue were presented to her daughters as gift on the occasion of their marriage and the .....

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