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The next question that falls to be determined is whether the sum of Rs. It is true that the, sum was not drawn by the firm but that can hardly affect the question of its liability to tax, once it is established that the income had accrued or- arisen to the firm 264 The mere fact that the company was withholding payment on account of a pending dispute cannot be held to mean that the amount did not accrue to the firm.

In the 219 narrow sense it is used to mean the final selection of a candidate which may embrace the result of the poll when there is polling, or a particular candidate being returned unopposed when there is no poll. As the appellant was appointed against the vacancy reserved for Scheduled Tribe, Condition (vii) of the said Appointment Letter is of some relevance. Article 14 of our Constitution, it is well known, corre- sponds to the last portion of section 1 of the Fourteenth Amendment to the American Constitution except that our article 14 has NRI legal services; try this web-site, also adopted the English doctrine of rule of law NRI legal services (try this web-site) by the addition of the words "equality before the law.

Further, the point at which these iron and steel products are taxable is the point of accretion, that is, the point of incorporation into the building or structure nTwo important propositions emerge on a conjoint reading of Builders Association and M/s. In case you belong to Scheduled Caste/Tribe, the appointment is provisional and is subject to verification of Scheduled Caste/Tribe certificate through proper channels and if on verification, your claim to belong to Scheduled Caste or Scheduled Tribe, as the case may be, is found to be false, your NRI legal services (browse around this site) will be terminated forthwith without assigning any reason and without prejudice to such further action that may be taken under the Indian penal Code for production of false certificate.

3000-100-3500-125-4500, vide appointment letter dated 16th June, 1995, subject to fulfilling terms and conditions mentioned herein. The only question is whether the aforesaid sum ceased to be, income by reason of the fact that on the 30th March the sum was carried to the suspense account by a reso- lution of the directors as a result of the request made by the firm that the outstanding debt due from it may be written off. The word "election" has by long usage in connection with the process of selection of proper representatives in demo- cratic institutions acquired both a wide and a narrow mean- ing.

2,26,850-5-0 was part of the profit and gains which had accrued to the firm during the accounting year 1941-1942. In the books of the company main- tained by the firm the aforesaid sum was debited as an item of revenue expenditure and the profits were computed after deducting that sum. " It has not, however, been urged before us that the addition of these extra words has made any substantial difference in its practical application.

The Union of India and Others (1). Under these circumstances, it is idle to contend that the aforesaid sum had not accrued. The Arbitral Tribunals are private fora chosen voluntarily by the parties to the dispute, to adjudicate their disputes in place of courts and tribunals which are public fora constituted under the laws of the country. The undisputed facts are that the amount in question was the commission earned by the firm as managing agents of the company. The difference of opinion in that case was not so much on the principles to be applied as to the effect of the application of such principles.

304 the club carried on business within the meaning of the Excess Profits Duty Act (X of 1919) and was liable to pay tax in respect of money received from the public by way of entrance fees to the stand, entry fees for race horses, book makers' license fees and percentages of the totalisator. Gannon Dunkerley (supra). Briefly stated, the appellant was appointed NRI Legal Services as Chemical Examiner Grade"I in the Customs and Central Excise Department in the pay scale of Rs.

In the wide sense, the word is used to connote the entire process culminating in a candidate being declared elected and it is in this wide sense that the word is used in Part XV of the Constitution in which article 329 (b) occurs. Those principles were again considered and summarised by this Court in The State of Bombay v. The meaning, scope and effect of 334 article 14 of our Constitution have been discussed and laid down by this Court in the case of Chiranjit Lal Chowdhury v.

First, that works contracts that are liable to be taxed after the 46th Constitution Amendment are subject to the drill of Article 286(3) read with Section 15 of the Central Sales Tax Act, namely, that they are chargeable at a single point and at a rate not exceeding 4% at the relevant time. , as he then was, and myself differed from the actual deci- sion of the majority of the Court, there was no disagree- ment between us and the majority as to the principles underlying the provisions of article 14.

The amount was simultaneously credited to the managing agents' commission account. It reads thus:- (vii). There can be no doubt under the circum- stances that the aforesaid sum was income which had accrued to the firm.