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Judgment Search Results Home > Cases Phrase: rationale Court: kolkata Year: 1995 Page 1 of about 25 results (0.011 seconds)

May 31 1995 (HC)

Singh Alloys and Steel Ltd. Vs. Deputy Commissioner of Income-tax.

Court : Kolkata

Decided on : May-31-1995

Reported in : [1995]55ITD13(Cal)

..... declaring substantial dividends did not pay any income-tax. it was, therefore, thought necessary that such companies should be made to suffer income-tax on some basis. this is the rationale behind the provision. in one sense, the section is not entirely a new concept, since earlier the income-tax act contained a similar provision in section 80vva which was in .....

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Sep 07 1995 (TRI)

G.D. Agarwalla Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Kolkata

Decided on : Sep-07-1995

Reported in : (1996)59ITD230(Kol.)

..... fair market value of the asset on the date of conversion will be deemed to be the full value of the consideration received, for the purposes of section 48. the rationale behind this section is given in circular no.397, dated 16-10-1984 issued by the cbdt and printed at page 1070 of vol. 3 of direct taxes circulars, 1988 .....

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Nov 29 1995 (TRI)

Deputy Commissioner of Vs. Lipton India Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Decided on : Nov-29-1995

Reported in : (1996)57ITD397(Kol.)

..... lawful and legally due to the government is settled in course of litigation as provided in the hierarchy of appeal or other proceeding under the income-tax act, 1961. the rationale is quite plain. if a proceeding under the act concludes to the effect that the government as a result of the proceeding at a lower level took away more of .....

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Jan 12 1995 (HC)

State Transport Authority, W.B. and Others Vs. Asis Kumar Roy and Othe ...

Court : Kolkata

Decided on : Jan-12-1995

Reported in : AIR1995Cal42,(1995)1CALLT86(HC),100CWN591

..... route are likely to affect adversely the interest of weaker section of the profession is without any basis. the transport business is bound to be ironed out ultimately by the rationale of demand and supply. cost of a vehicle being, as it is, the business requires huge investment. the intending operators are likely to be conscious of the economics underlying the .....

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Feb 13 1995 (HC)

Hooghly River Bridge Commissioners Vs. Bhagirathi Bridge Construction ...

Court : Kolkata

Decided on : Feb-13-1995

Reported in : AIR1995Cal274

..... is outside theaward or outside whatever may be said about it in the award. the ambiguity of the award can, in such cases, be resolved by admitting extrinsic evidence. the rationale of this rule is that the nature of the dispute is something which has to be determined outside and independent of what appears in the award. such jurisdictional error needs .....

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May 15 1995 (HC)

Nandadulal Dey and ors. Vs. Putul Dey

Court : Kolkata

Decided on : May-15-1995

Reported in : 1995CriLJ3821

..... by her. the decision under hand and under consideration is not an authority regarding the place and occurrence and the jurisdiction. be that as it may, i find that the rationale that has been laid down by the allahabad high court and in view of section 179 of the cr. p.c., i am of the view that howrah court has .....

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Nov 29 1995 (HC)

Deputy Commissioner of Income Tax Vs. Lipton India Ltd.

Court : Kolkata

Decided on : Nov-29-1995

Reported in : (1996)56TTJ(Cal)143

..... . what is lawful and legally due to the government is settled in course of litigation as provided in the hierarchy of appeal or other proceeding under the it act, 1961. the rationale is quite plain. if a proceeding under the act concludes to the effect that the government as a result of the proceeding at a lower level took away more of .....

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Jun 21 1995 (HC)

Santi Ranjan Gangully Vs. the State of West Bengal and ors.

Court : Kolkata

Decided on : Jun-21-1995

Reported in : (1995)2CALLT154(HC),99CWN936

bhagabati prasad banerjee, j.1. the petitioner has challenged validity of the order of transfer passed on 12th may, 1992, transferring him from the post of officerin-charge, gariahat police station to enforcement branch, alleging that the said order of transfer was made in the interest of public service. along the petitioners several other officers who were also transferred by co. no. 162, dated 12th may, 1995, which reads as follows :'the following transfers in the rank of inspector of calcutta police (investigating cadre) are order with immediate effect in the interest, of public service : -1. shri prodyut bikas das (offg.) of north division, additional officerin-charge, syampukur p.s. is posted as officer-in-charge jorabagan p.s.2. shri prabir chakraborty (offg.) of south division, additional officerin-charge bhowanipore p.s. is posted as officer-in-charge new alipore3. shri manas kr. bandyopadhyay of south division, officer-in-charge new alipore p.s., is posted as officer-in-charge alipore p.s.4. shri santi ranjan gangully of south division, officer-in-charge gariahat p.s. is posted to enforcement branch.5. shri gananath mukhopadhyay (offg.) of north division, additional officer-in-charge amherst st. p.s. is posted to south division as officerin-charge, gariahat p.s.6. shri brojeswar bhattacharjee of north division officer-in-charge jorabagan p.s. is posted as officer-in-charge amherst st. p.s.7. shri adhir ghosh (offg.) of detective department is posted to special branch .....

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Dec 21 1995 (HC)

Bridge and Roof and Co. (India) Ltd. and Union of India (Uoi) Vs. K.K. ...

Court : Kolkata

Decided on : Dec-21-1995

Reported in : (1996)2CALLT269(HC)

bhagabati prasad banerjee, j.1. these two appeals have been filed against the judgment and order dated 20th july, 1987, passed by u.c. banerjee, j., in c.r. no. 13874(w) of 1985.2. the writ petition was filed by the respondent against the order dated 20th september, 1985, issued by the chairman and the managing director of bridge & roof co. (india) ltd. (a govt. of indian enterprise), informing the writ petitioner/opposite party, sri k.k. mazumder, that in accordance with the instruction received from the ministry of petroleum, the chairman & managing director relieved him of the duties as director (finance) of the said company with immediate effect. the writ petitioner was directed to hand over the charge to the chairman and the managing director immediately. by the said letter, the other benefits which the writ petitioner was enjoying were all withdrawn. this order dated 20th september 1985 was set aside by the learned trial judge by the order dated 20 july, 1987, and the appellants were directed to reinstate the writ petitioner/ opposite party, with immediate effect. it was further held by the learned trial judge that the writ petitioner/opposite party should be deemed to be in continuous employment since 20th september, 1985, till the date of delivery of the said judgment.3. during the pendency of this appeal, the writ petitioner/opposite party had attained the age of superannuation of 31 july, 1987, the facts of this case are as follows:-4. the writ petitioner/opposite .....

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Sep 25 1995 (HC)

Fylfot (i) Ltd. and Another Vs. Union of India and Others

Court : Kolkata

Decided on : Sep-25-1995

Reported in : AIR1996Cal291

order1. in this writ application the petitioners have challenged the notice inviting tender being t.e. no. s/ w-95-96/02 dated 2-6-1995 initially scheduled to be opened on 13th july 1995, but rescheduled for opening on 1st august, 1995 issued by therespondent no. 4, the assistant general (p) under com, telocm stores, calcutta.2. the petitioner no. 1 is a company and petitioner no. 2 is its director. they are engaged in manufacture of pvc insulated galvanised m. s. wires. it is their case that pvc insulated galvanised m.s. wires are manufactured by them exclusively/or supply to the department of tele-communication which is the only buyer of such materials in the country. on 10-1-1994, the petitioner no, 1 got a type approval certificate from the quality assurance authority which is a wing of the department of tele-communication. on 9-5-1995, petitioner no. 1 secured an order for supply of 1000 k.m. of pvc insulated galvanised m.s. wires from the department of tele-communication. the order was duly executed (o the satisfaction of the department as would be evident from the certificate issued by the quality assurance department which inspected the goods manufactured by the petitioners in pursuance of the said order. the petitioners have installed the plant and machinery for manufacturing pvc insulated galvanised m.s. wires with the reasonable expectation of manufacturing and supply the aforesaid ro-ducts to the department of telecommunication. it is the petitioners* case that .....

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