Court : Chennai
Reported in : (1948)2MLJ442
..... already pointed out, there is no provision corresponding to section 10(4)(b) of the indian act in any of the english taxing statutes.5. section 10(4)(b) became part of the income-tax act only by the amendment act of 1939. before the introduction of this provision, courts in india were called upon to ..... taxation. presumably with the object of obviating such uncertainty in the determination of the nature of such payments, section 10(4)(b) was introduced by the amendment act of 1939.7. the language of that provision is clear, and according to well established canons of construction it is not open to read into the ..... d.but these general observations were made in the absence of any provision in the statute prohibiting such a deduction being made. in fact, even under the indian act, rent for the business premises paid to a partner would be an allowable deduction. jones v. wright (1927) 13 t.c. 221 dealt with ..... -tax, statutes--both the cases upon which the high court relied and the flood of other decisions which has been let loose in this board. the indian act is not in pari maleria; it is less elaborate in many ways, subject to fewer refinements, and in arrangement and language, it differs greatly from ..... offer, very strict proof would reasonably be required of the existence of such an arrangement.in the electric and dental stores v. commissioner of income-tax, punjab and n.w.f. provinces (1931) 5 i.t.c. 254 payments made to working partners in a firm as salary for services rendered by them .....Tag this Judgment!
Court : Chennai
Reported in : 16ITR367(Mad)
..... pointed out, there is no provision corresponding to section 10 (4) (b) of the indian act in any of the english taxing statutes.section 10 (4) (b) became part of the income tax act only by the amendment act of 1939. before the introduction of this provision, courts in india were called upon to decide ..... with the object of obviating such uncertainty in the determination of the nature of such payments, section 10 (4) (b) was introduced by the amendment act of 1939.the language of that provision is clear, and according to well established canons of construction it is not open to read into the enactment words ..... but these general observations were made in the absence of any provision in the statute prohibiting such a deduction being made. in fact, even under the indian act, rent for the business premises paid to a partner would be an allowable deduction. jones v. wright dealt with the charges of a solicitor, ..... statutes - both the cases upon which the high court relied and the flood of other decisions which has been let loose in this board. the indian act is not in pari materia; it is less elaborate in many ways, subject to fewer refinements, and in arrangement and language it differs greatly from ..... offer, very strict proof would reasonably be required of the existence of such an arrangement.'in electric and dental stores v. commissioner of income-tax, punjab and n. w. f. provinces, payments made to working partners in a firm as salary for services rendered by them were held to be admissible .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1973SC1461; (1973)4SCC225; SuppSCR1
..... support has been sought from the observations relating to rights regarded as fundamental, being unalterable. what had happened there was that by virtue of section 41 of the bribery amendment act 1956, a provision was made for the appointment of a bribery tribunal which was in conflict with the requirement in section 55 of the ceylon constitution (order in council 1946), ..... the constitution first amendment act, 1951, the constitution fourth amendment act, 1955 and the constitution seventeenth amendment act, 1964. the validity of the mysore reforms act, 1962 as amended by act 14 of 1965 was also challenged on the same grounds. the punjab act and the mysore act were included in the ninth schedule. it was common case that if the seventeenth amendment act adding the punjab act and the mysore act in the ninth ..... declaration by reason of which judicial review is excluded. the severability of these portions is permissible in view of the decision of the privy council in punjab province v. daulat singh and ors. (1946) 73 indian appeals 59 and the principles laid down by this court in b.m.d. chamarbdugwalla v. the union of india (1957) s.c.r. ..... municipal corporation of delhi v. birla cotton mills 1968 (3) scr 251.(6) garewal v. state of punjab 1959 supp. (1) scr 792.468. it is also well-settled in countries, where the courts have taken a position different than in indian courts, that a legislature cannot create another legislative body. reference may be made here to in re initiative and .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1956SC614; 26CompCas280(SC); 1SCR603
..... execution against the bank in the bombay high court were also null and void in view of sections 171 and 232 of the indian companies act. (3) that in view of the banking companies (amendment) act, 1953, it is only the punjab high court that has exclusive jurisdiction to entertain and decide all claims between the bank and the appellant and to deal with the ..... judge, there is a bench appeal now pending in the high court of punjab. at this stage the banking companies (amendment) ordinance, 1953, (ordinance no. 4 of 1953), was promulgated on the 24th october, 1953. this was repealed and substituted, on the 30th december, 1953, by the banking companies (amendment) act, 1953 (lii of 1953). on the 17th february, 1954, the appellant filed a ..... whether there has been a valid transfer of the execution proceedings to the punjab high court, there can be no doubt that the execution proceeding filed by the appellant before the tribunal on the 6th january, 1953, continued to remain pending by the date when the banking company (amendment) act, 1953, came into operation. this appears from the subsequent applications dated the ..... execution proceedings initiated by the appellant against the bank. (4) that the execution proceeding was in fact transferred by the punjab high court to itself by its .....Tag this Judgment!
Court : Rajasthan
Reported in : 194ITR371(Raj)
..... income-tax officer. 40. in the punjab case, when the matter was before the inspecting assistant commissioner, the amending act had come into force. there are two well-established propositions of law, namely : (a) provisions of a statute dealing with procedural matters have ..... -tax officer. (d) when the inspecting assistant commissioner exercised jurisdiction for imposing penalty, he was in fact exercising the jurisdiction conferred on the income-tax officer. (e) the amending act of 1975, by deleting section 274(2), has taken away the referral jurisdiction of the inspecting assistant commissioner, with the result that the entire jurisdiction is now vested in the ..... section 274(2) by the taxation laws (amendment) act, 1970, with effect from april 1, 1971, and the said orders imposing penalty dated february 22, 1972, are null and void being without jurisdiction. shri singhal has, on the other hand, placed reliance on the decisions of the high courts of andhra pradesh and punjab and haryana as well as on the decisions ..... bench of the punjab and haryana as well as of the kerala high court. these appeals are pending in the supreme court. at this stage, mere admission does not lead us to any conclusion.52. sri singhal, learned counsel for the revenue, on the other hand, urged that, as the proceeding had been initiated before the taxation laws (amendment) act, 1970, .....Tag this Judgment!
Court : Delhi
..... indian law. for instance, angurbala mullick v. debabrata mullick, air1951sc293held that heirs are not just issues, but extend to all persons entitled to the property of the deceased by the laws of inheritance. that the term legal heir cannot be read so widely, is evident from the statement of objects and reasons of the 2008 amendment act ..... victim under the applicable law of inheritance. under hindu law, this meant, for instance, that class ii heirs (in terms of the hindu succession act, 1956) would lack the locus standii to maintain a criminal appeal, since they were excluded from inheriting by class i heirs. a.2: disparate and ..... appeals) which would possibly hover over, and weigh down those acquitted of offences goes, this court is in agreement with the view of the punjab and haryana high court that all such victims? or legal heirs? appeals would be heard together, and the issue can be resolved by proper ..... a victim by inclusion. subject to this, we are in agreement with the submissions of the learned amicus, and with the judgment of the punjab & haryana high court, that the meaning of legal heirs refers to all heirs designated as such by the relevant personal law, irrespective of whether ..... victim' is to devolve upon the legal heirs as per the order of preference prescribed under the personal law of such 'victim'. 10. the punjab & haryana high court reasoned further that as the purpose of inserting the proviso to section 372 was to give restricted participation in trial to the .....Tag this Judgment!
Court : Supreme Court of India
..... to its members. according to him, the constitution (forty-sixth amendment) act, 1982 ( hereinafter referred to as the 46th amendment ), which inserted clause (29-a) into article 366 of the constitution, has not done away with the young men s indian association (supra), as there cannot possibly be a supply of goods ..... at the very outset, we may mention certain undisputed facts. it is beyond cavil that the respondent is an incorporated entity under the companies act, 1956. the respondent assessee charges and pays sales tax when 5 it sells products to the non-members or guests who accompany the permanent members. ..... the enactment of sub-clause (f) as follows: 11. as has been stated in the trilogy of judgments in associated hotels of india ltd. [state of punjab v. associated hotels of india ltd., (1972) 1 scc472 and the two northern india caterers (india) ltd. [northern india caterers (india) ltd. v. ..... as has been stated in the statement of objects and reasons, is the doing away with of two judgments of this court, namely, state of punjab v. associated hotels of india limited air1972sc1131and northern india caterers (india) ltd. (supra).40. this is clear not only from the statement of objects ..... goods. now such transactions are deemed sales. sub- clause (f) pertains to contracts which had been held not to amount to sale in state of punjab v. associated hotels of india ltd. [(1972) 1 scc472: (1972) 29 stc474 that decision has by this clause been effectively legislatively invalidated. 14. .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : AIR2001P& H61
..... the duty : provided that the collector shall, within a period of two years from the date of the commencement of the indian stamp (haryana amendment) act, 1973, also be competent to act as aforesaid in respect of the instruments registered on or after the first day of november, 1966 and before the first day ..... of section 47-a, as applicable to the state of haryana, is not incorporated in the punjab amendment and explanation appearing below sub- section (4) of section 47-a (as applicable to the state of punjab) is not embodied in the provision applicable to the state of haryana and as the decision of ..... cannot be made basis for granting relief to the petitioner because the language of section 47-a inserted by the punjab amendment is different from the language of the said section inserted by the haryana amendment. he also referred to the difference between the language of sub-sections (1) and (2) of section 47 ..... the absence of a provision like the one contained in the explanation appended to section 47-a(4) (as applicable to the state of punjab), the guide-lines issued by the district collector for determination of the market value of the properties situated in the concerned district in the state ..... supra) is based on the interpretation of the explanation appearing below sub-section (1) of section 47-a (as applicable to the state of punjab), the same cannot be relied upon for granting a declaration that any reference to or reliance upon the market value determined by the collector would .....Tag this Judgment!
Court : Rajasthan
Reported in : AIR1982Raj297; 1982()WLN294
..... ) (supra), a constitution bench of five judges was constituted. chandrachud. c.j., and gupta, untwalia and kailasam. jj. held that section 4 of the constitution 42nd amendment act was bevond the amending power of parliament and was void, since it damaged the basic and essential features of the constitution and destroyed its basic structure by a total exclusion of challenge to ..... opinion that issuing of the notice to the attorney general and union of india for deciding the validily of forty-fifth amendment in the indian constitution, is not necessary.87. in the net analysis, the forty-fifth amendment in the indian constitution, in its broad repercussion, implications and dimensions results in a system in which people practice equality as a way ..... 30 years.19. yet another contention, which emerges in this case though not precisely argued by shri vichitra, is, that amendment of article 334 has resulted in violation and destruction of essential features of the basic structure of the indian constitution, which are claimed to be as under;--1. republican and democratic form of government;2. the mandate to build ..... of un-touchability in india--scheduled castes, scheduled tribes and backward classes socio-economic revolution of three decades under directive principles of indian constitution' in the seminar organised by the director, professor shri paras diwan the department of laws, punjab university, chandigarh, under the chairmanship of shri j.n. kaushal, m.p., on 28th feb., 1981 (1) may be .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1998SC1782; 1998(3)ARBLR518(SC); JT1998(3)SC9; 1998(2)SCALE562; (1998)4SCC219; 2SCR557
..... constitution and (2) ultra vires the powers of the state government by reason of the proviso to section 82(6) of the punjab reorganisation act, 1966. we are not concerned here with the second ground though the amendment was struck down by this court as ultra vires the state government under this count as well. on the first count this court ..... helps his case. in both the judgments the employees were civil servants governed by statutory rules either framed by the legislature or under article 309 of the constitution. by amending the provision of law retrospective operation could be given to the rules. however, retrospective operation of service rules could not be given by mere executive instructions. in the ..... under the proviso to article 309 which affects or impairs vested rights. therefore, unless it is specifically provided in the rules, the employees who are already promoted before the amendment of the rules, cannot be reverted and their promotions cannot be recalled. in other words, such rules laying down qualifications for promotion made with retrospective effect must necessarily satisfy ..... 14 and 16(1) of the constitution.'13. in union of india v. tushar ranjan mohanty, : (1994)5scc450 respondent no. 1 was a general category candidate belonging to indian statistical service. certain other respondents, who belonged to scheduled castes and scheduled tribes, were promoted under the relevant rules superseding the first respondent. this suppression was successfully challenged by the .....Tag this Judgment!