1085 of 2015 (Kamalakar Eknath Salunkhe vs. Before us, the attempt of the appellant was to show that this conclusion was not correct and that the documents pointed to grants in favour of individuals for the time being managing the legal service affairs of a family deity. Learned counsel for the appellant contended that the documents were misconstrued and thus, the inference from them in which these so-called admissions were contained, was exactly the opposite of what the Courts have deduced.
The earliest case is Keshavan Madhava Menon v. Lajpat Rai Sharma, (2008) 12 SCC 577. Construing the proviso on this assumption, can it be said that in respect of the part of the first respondent’s (1) [1953] INSC 24; [1953] S. Debdas Nandy, (1986) 1 SCC 512, National Thermal Power Corpn. CCE, (2004) 3 SCC 48 and Kamlesh Babu vs. 19 top lawyer in Chandigarh it must be assumed that the transactions in question were outside the scope of the Act and no tax could have been imposed in respect of them.
27 accepted or departed from. n(2) Notwithstanding anything contained best lawyer in Chandigarh Sub-section (1), at the hearing of any such application, the Court may grant such interim relief as it may consider necessary, pending determination by it of the preliminary issue as to be jurisdiction. The result of the aforesaid discussion may be summarized in the following propositions: (i) whether the Constitution affirmatively confers power on the legislature to make laws subject-wise or negatively prohibits it from infringing any fundamental right, they represent only two aspects of want of legislative power; (ii) the Constitution in express terms makes the power of a legislature to make laws in regard to the entries in the Lists of the Seventh Schedule subject to the other provisions of the Constitution and thereby circum- cribes or reduces the said power by the limitations laid down in Part III of the Constitution; (iii) it follows from the premises that a law made in derogation or in -excess of that power would be ab initio void wholly or to the extent of the contravention as the case may be ; and (iv) the doctrine of eclipse can best Chandigarh lawyers be invoked only in the case of a law valid when made, but a shadow is cast on it by supervening constitutional inconsistency or,supervening existing statutory 41 inconsistency; when the shadow is removed, the impugned Act is freed from all blemish or infirmity.
The Court, by a majority, held that Art. In other words, depreciation allowed under the Income-tax Act now consists of what may be called the statutory normal depreciation calculated under r. The lawyer in Chandigarh objection taken was that the said top Chandigarh law firms was inconsistent with fundamental rights and therefore was void. It appears that those decisions have not been brought to the notice of the Division Bench taking a contrary view The Constitution Bench decision and other decisions given by larger Bench are binding on us.
33 the legal fiction about the retrospective operation of the said section must be given effect to and lawyers in Chandigarh construing the proviso to r. In view of these circumstances and the cases to which we have referred, and in view, further, of the fact that no text or authority was cited against such course of conduct with the consent of the worshipping public, we do not see any reason for holding that the temple was private and the deity, a family idol. 13(1) on the laws made before the Constitution.
10 (2) (vi) of the Income-tax Act has provided for initial and additional depreciation besides the statutory depreciation which was already admissible. In addition to the examination of the documents, the two Courts below relied strongly against the appellant on the admissions made by his predecessors-in-title from 1774 onwards. Applying the aforesaid principles to the present case, we hold that the validity of the Act could not be tested on the basis of the Constitution (Fourth Amendment) Act, 1955, but only on the terms of the relevant Articles as they existed prior to the Amendment.
In this appeal, therefore, all that is necessary is to see whether the inferences are vitiated by a misconstruction of the documents as such. The State of Bombay (1). Sachindra Nath Chatterjee AIR 1969 SC 823, ITW Signode India Ltd. It was emphasized that Risograph is a more sophisticated machine with previously unheard print quality; that the machine uses a method of scanning at 400 DPI resolution as used in Scanners in Printing Industry; that instead of optical system (Lens that the method is digital only; that just like in Offset Printing which uses a lithographic plate made of aluminium or Zinc coated with photo sensitive material, the Risograph uses similar materials which are heat sensitive called master; In support, the assessee had relied upon the dictionary meaning assigned to the ‘printing machines’ as well as ‘duplicating machines’ and it was argued that it was not a duplicating machine or a photocopier.
Shekhar Naphade, learned senior counsel Chandigarh law firm appearing for the respondent relied upon a recent decision of a Division Bench of this Court in Civil Appeal No. The propriety of this deduction was not questioned before the Labour Appellate Tribunal which evolved the formula; but the content of the item of depreciation became a matter of controversy subsequent to 1950.