32,748 in two instalments, being 25% of the estimated total price of the land. Nariman, the friend of the Court has also laid immense emphasis on the concurring best Chandigarh legal service opinion of Judge Pettit. And yet if one goes by the letter of the directions the film cannot be shown. The Income-tax Officer held that the transaction was an adventure in the nature of trade and the said sum was a profit therefrom, taxable under s. As his construction activities declined and the Government, who had requisitioned the land, were not immediately releasing it, the appellant best advocate in Chandigarh sold his rights under the agreement to a third party in 1947 and thereby received a sum of Rs.
, the validity of the Explanation to s. Furthermore, having viewed the film for itself, the Court is satisfied Chandigarh law firms that the decisions by the national authorities cannot be said to be arbitrary or excessive. 10-2) on grounds other than blasphemy, for example the profanation of symbols, including secular ones (the national flag) or jeopardising or prejudicing public order (but not for the benefit of a religious majority in the territory concerned).
34 266 advert which I have reserved for later consideration, viz. No one after viewing these episodes would think that patricide or incest with ones own mother is permissible or suicide in such circumstances or tearing out ones own eyes is a natural consequence. 10 of the Incometax Act, and included it in the assessable income. Bearing in mind the safeguard of the high threshold of profanation embodied in the definition of the offence of blasphemy under English Chandigarh law firm as well as the States margin of appreciation in this area, lawyers the reasons given to justify the measures taken can be considered as both relevant and sufficient for the purpose of Article 10 para 2 (art.
The Appellate Tribunal on appeal by the Department, reversed the findings and the decision of the Appellate Assistant Commissioner and affirmed that of the Income-tax Officer. Rape in all its nakedness may be objectionable but Voltaires Candide would be meaningless without Cunegondes episode with the soldier and the story of Lucrece best Chandigarh lawyers could never be depicted on the screen. 87 It must however be remembered that whereas the bare minimum or subsistence wage would have to be fixed irrespective of the capacity of the industry to pay, the minimum wagg thus contemplated postulates the capacity of the industry to pay and no fixation of wages which ignores this essential factor of the capacity of the industry to pav could ever be supported.
I would read down the Explanation in the same manner, as I have read down the main charging provision so as to confine the levy to entry from outside ‘that “local area”-local area being understood in the sense already explained. Again carnage and bloodshed may have historical value and the depiction of such scenes as the Sack of Delhi by Nadirshah may be permissible, if handled delicately and as part of an artistic portrayal of the confrontation with Mohammad Shah Rangila.
Similarly, scenes depicting leprosy as a theme in a story or in a documentary are not necessarily outside the protection. It is only in paragraph 53 of the judgment that the words any other are cited. If Nadir Shah made golgothas of skulls, must we leave them out of the story because people must be made to view a historical theme without true history? Profanation and serious attacks on the deeply held feelings of others or on religious or secular ideals can be relied on under Article 10 para 2 (art.
3 which equated “factory premises” with “local areas”, or rather rendering factory premises the sole local areas entry into which occasioned the tax. The Appellate Assistant Commissioner, in appeal, held that the assessee, a man of means, had intended to purchase the land for his own use, and that the motive of profit was entirely absent when the purchase was made and that as it was a case of appreciation of capital, he was liable to pay Capital Gains tax.
The land, however, was not released by best Chandigarh advocates the Government until 1949. 102) best legal service in Chandigarh addition to blasphemy. It would be apparent that the Explanation was necessitated by the terms of sub-s. I consider that the same decision could have been reached under paragraph 2 of Article 10 (art. The learned Judge though voted with the majority, observed:- . The reasoning should, in my opinion have been expressed in terms both of religious beliefs and of philosophical convictions.
