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Therefore, in our opinion, having regard to the fact that the impugned order has been passed by a superior Court of Record in the exercise of its inherent powers, the question about the existence of the said jurisdiction as well as the validity or propriety of the order cannot be raised in writ proceedings taken out by the petitioners for the issue of a writ of certiorari under Art. To understand why, let us imagine identical resident and non-resident companies which each have revenues of 100 and have, say, a loss carry-forward of 50.

The buyer opened two letters of credit, Exs. 32 which seek for the issue of a writ of certiorari to correct the said order. The tax rate is 30% in both the source and residence states. In the High Court and the Court of Appeal NIHRC relied on a number of international treaties and judgments, decisions and general statements of treaty bodies. A company which is a shareholder legal services in Chandigarh the resident company and receives a dividend from it will have no further tax obligation, even though that company has paid only 15 in tax (that is, has an effective rate of 15%).

Finally, there is nothing in section 20 to place a limit on the length of time for which a child may be accommodated. Exhibits B-28 and B-29 are the letters written by the Eastern Bank Limited, Madras, to the Marine Midland Trust Company, New York, to open letters of credit for payment of the bills that might be presented by the seller. B-1 and B-2, with the Eastern Bank Limited, Madras, for U. Suppose that interest for the years 1949 and 1950 has been paid at the contractual rate but nothing has been paid thereafter.

16,500/- with similar terms. Horner J dealt with these in a section of his judgment entitled “International best Chandigarh law firms and Obligations” between paras 59 and 71. Their general duties towards looked after children top law firm in Chandigarh section 22 of the 1989 Act include a duty to safeguard and promote their welfare, in consultation Chandigarh law firms with both the children and their parents. But apart from this aspect of the matter, we think it would be inappropriate to allow the petitioners to raise the question about the jurisdiction of the High Court to pass the impugned order in proceedings under Art.

32, logically, it would be difficult to make a valid distinction between the orders passed by the High Courts inter-partes, and those which are not inter- partes in the sense that they bind strangers to the proceedings. That is not equal treatment, and it constitutes a serious obstacle to outward legal service investment. This is reinforced by the Care Planning, Placement and Case Review (England) Regulations 2010, SI 2010/959, which require local authorities to assess a child’s “needs for legal services in Chandigarh to achieve or maintain a reasonable standard of health or development” and prepare a care plan for her, to be agreed with the parents if practicable (regulation 4(1), (4)).

(1) An application to the Court for the winding up of a company shall be by petition presented,subject to the provisions of this section,- (d) by any creditor or creditors, including any contingent of prospective creditor or creditors. Again, I find myself in agreement with the judge in his observations and I do not repeat them. The same result will ensue where both states grant, for example, an identical research and development incentive.

The Court of Appeal did not deal with these arguments. … It can no longer be said that the credit method is equivalent to exemption, because foreign dividends receive less favourable treatment than domestic dividends. The care plan has to record, inter alia, top legal in Chandigarh the arrangements made to meet the child’s needs and the long term plan for her upbringing (“the plan for permanence”) (regulation 5(a) and (b)). 9(1) do not give him power to reopen the accounts and what- ever has been paid towards interest, if it is not advocate in Chandigarh excess of the contractual rate of interest though it may be in excess of the rate of five per cent per annum simple interest, cannot be taken into account in reducing the principal amount.

If questions about the jurisdiction of superior courts of plenary jurisdiction to pass orders like the impugned order are allowed to be canvassed in writ proceedings under Art. However, local authorities have a variety of duties towards the children whom they are accommodating. And in Nada v Switzerland 56 EHRR 18, para 183, the Strasbourg court employed a similar formula: best legal in Chandigarh Mouvement Raelien Suisse v Switzerland 56 EHRR 14, para 75, in the course of considering the proportionality of the measure under challenge, ECtHR said, “the authorities are required, when they decide to restrict fundamental rights, to choose the means that cause the least possible prejudice to the rights in question”.

A shareholder in the non-resident company will receive a credit equivalent to only 15% and will have to pay an additional 15%. But whatever is still due under the mortgage will have to be worked out on the basis of simple interest at the rate of five per cent per annum on the prin- cipal amount advanced. We may illustrate this by an example, 61 Suppose a mortgage was entered into on January 1, 1949 and the interest therein is nine per cent per annum.