Income Tax Act, 1961, Section 10A -- Introduction of word `deduction' in S.10-A of the Act by amendment - Computation - Stage of deduction will be taken while computing gross total income of eligible undertaking under Chapter IV of the Act and not at stage of computation of total income under Chapter VI of the Act...........
Gujarat Provincial Municipal Corporations Act, 1949, Section 127 - - Constitution of India, 1950, Entry 49 List II, Art.265, Bombay Provincial Municipal Corporations Act, 1949, Gujarat Local Authorities Laws (Amendment) Act, 2011 - Levy of property tax on mobile towers - Constitutionality of Ss.127(1)(c), 145A of Gujarat Provincial Municipal Corporations Act under scope of..........
Gujarat Provincial Municipal Corporations Act, 1949, Section 127(1)(c), 145 -- Constitution of India, 1950, Entry 49 List II, Art.265, Bombay Provincial Municipal Corporations Act, 1949, Gujarat Local Authorities Laws (Amendment) Act, 2011 - Levy of tax on mobile tower - Tax on Mobile Towers is levied on yield from land and building - Tax is on use of land or building for..........
Civil Procedure Code, 1908, Order 6, Rule 17 -- Amendment of plaint - Plea of execution of Will in written statement - Amendment of plaint sought to add relief for declaring said Will to be null and void - No material on record that plaintiff had knowledge of said Will at the time of institution of suit - Amendment allowed to avoid multiplicity of suits...........
Mines and Minerals (Regulation and Development) Act, 1957, Section 10A -- As amended by Mine and Minerals (Development and Regulation) Amendment Act, 2015 - Grant of iron ore lease - Contempt of Court - State Government did not grant lease even after order of Court - Role of State Government was only to send recommendation regarding grant of lease to Central Government for..........
Mines and Minerals (Regulation and Development) Act, 1957, Section 10A -- As amended by Mine and Minerals (Development and Regulation) Amendment Act, 2015 - Grant of lease - Eligibility - Without `previous approval' of Central Government, no promise could be held by State Government to any applicant showing its intention to enter into a contract in future - There was not a..........
Civil Procedure Code, 1908, Order 6, Rule 17 -- Amendment of written statement to seek alternative plea of adverse possession - Suit for possession and permanent injunction - Destructive plea of adverse possession by way of amendment can be taken - No doubt, objection can be taken by plaintiff at first instance, but still cannot be said to be too late in a day when..........
Electricity Act, 2013, Section 126, 127 -- Punjab State Electricity Regulatory Commission (Electricity Supply Code and Related Matters) Regulations, 2017 - Punjab State Electricity Regulatory Commission (Electricity Supply Code and Related Matters) (4th Amendment) Regulations, 2013 - Unauthorized use of electricity - Assessment - Appellate Authority has remanded case on..........
Constitution of India, 1950, Article 136, 142 -- Generalised directions issued by High Court - Power of judicial review - High Court cannot enter into the domain where amendment to legislations and other regulations are necessary - Therefore, High Court can exercise the power of judicial review on the controversy before it...........
Civil Procedure Code, 1908, Order 6, Rule 17 -- Amendment of plaint - Amendment sought to bring on record subsequent facts and developments, would be in consonance with fair play - Amendment allowed...........
