We do not think that that definition for the purposes of an Act like the Trade Unions Act is of any assistance in construing the definition in the Act with which we are now concerned, even though the words employed are the same; for one thing, the meaning of the word `workman’ completely changes mouse click the following article ambit of the definition clause, and for another, the objects, scheme and purpose of the two Acts are not the same. While the things proceeded in the aforesaid manner, it so happened in the case of some other Production Sharing Contracts, which did not specifically contain the fiscal benefits and visit the website deduction envisaged by Article 16 of the MPSC, the Income Tax Authorities questioned the basis on which such assesses had claimed deduction/ allowances under Section 42.
24,809 was not an allowable deduction. The said statement has been proven during the GCM vide Exhbt. For the same reasons, we do not think that with regard to the precise problem before us much assistance can be obtained by a detailed examination of English, 1176 American or Australian decisions given with regard to the terms of the statutes in force in those countries. The OM noted that it would not be equitable and fair if Section 42 deductions were denied in respect of these 13 PSCs.
In support of the arguments that the equities were to be balanced on the facts of the case which according to the appellant were in their favour, following judgments were referred: However, as the possession has not been taken, the interest of justice would be subserved if the appellants are given liberty to make representation to the State authorities under Section 48(1) of the Act for release of their land. In this regard, reference to the pronouncement in Bachan Singh v.
In our view, since the existence of houses/structures and buildings as on November 22, 2003/February 20, 2004 over the appellants’ land has been seriously disputed, it may not be appropriate to issue any direction to the State Government, as prayed for by the appellants, for release of their land from acquisition. We, accordingly, grant liberty to the appellants to make appropriate representation to the State Government and observe that if such representation is made by the appellants within two months from today, the State Government shall consider such representation in accordance with law and in conformity with the State policy for release of land under Section 48(1) without any discrimination within three months from receipt of such representation.
The appellant’s two PSCs are among these thirteen (13) PSCs referred to by the MoPNG in this Office Memorandum. In the said case, the appellant therein faced the GCM and was found guilty of the charge and sentenced to suffer two years imprisonment and dismissal of service. Each Act must be interpreted on its own terms particularly when the definition of a ‘workman’ varies from statute to statute and, with changing conditions, from time to time, and country to country.
10(1) of the Act also but it negatived this argument observing that under the Indian Act, the profits must be (1) (193i) L. Union of India and others[7] would be seemly. This move of the Income Tax Authorities prompted the MoPNG to write OM dated 17. The challenge to the said document shows the hollowness of assault on the part of the appellant. We are restricting our analysis only to the statement recorded under Rule 23 of the Rules and how the testimony of the witnesses deposing about the statement have absolutely stood firm during cross-examination.
It has also been supported by Risaldar Rajesh Kumar, CW2. That led the appellant therein to approach this Court in appeal by special leave. We may hasten to make it clear that we are not placing any reliance on the My Home Page (browse around these guys) confession made by the appellant before the Army officers at the police station in the presence of police officers. “Where the business or interest in such business is transferred in a previous year in which such business carried on by the assessee is no longer in existence, the provisions of this clause shall apply as if the business is in existence in that previous year; 2005 to the MoF, Department of Revenue to clarify to the relevant Income-Tax Authorities that the provisions of Section 42 of the Income-Tax Act would be applicable to all PSCs, including those thirteen (13) PSCs executed by the Union of India, which did not expressly contain these provisions, for the purpose of computing profits and gains, after allowing the Section 42 deductions.
The said order was set aside by the learned Single Judge of the High Court against which the Union of India preferred a Letters Patent Appeal and that was allowed by the Division Bench. In any case, sans real urgency and need for immediate possession of the land for carrying out the stated purpose, heavy onus lies on the government to justify exercise of such power. Its attention was drawn by the learned Counsel for the appellant to the provisions of s.
The list is only illustrative and not exhaustive. Despite roving cross-examination, both the witnesses have firmly stood embedded to their version.