Once the unabsorbed carried forward depreciation has become a part of the depreciation of the current year, it is not open to the assessee to bifurcate the two again and exercising its choice to claim the depreciation of the current year under Section 32(1) of the Act and take a position that since unabsorbed depreciation of the previous years is not claimed, it cannot be thrusted upon the assessee. The position would have been different if the assessee had not claimed any depreciation at all.

It will be extended to the other districts gradually. " This speech only reflects the policy of the Government. We say this because it is well known that if a particular danger could not reasonably have been anticipated it cannot be said that a person has acted negligently, because a reasonable man does not take precautions against unforeseeable circumstances. Review of literature of ROP screening guidelines One thing this report reveals clearly and that is that in the present case the onset of ROP was reasonably foreseeable.

The number seats is fixed so also reserved seats and election is to fill a seat and for that purpose qualifications of candidates are prescribed by Parliamentary legislation. Though these changes were brought about by the Finance Act, 2003, the Legislature thought it fit that these changes be deemed to have been brought into effect from 1. Ugale as a provisional diagnosis. 2005; and (ii) there was no time limit prescribed for completion of the said project.

The Bus Transport nationalisation was extended to Krishna District since it is contiguous to Telangana in regard to transport services. Otherwise, it would amount to negating the legal fiction that is created by the said provision, even to the limited extent. Ugale's evidence regarding the health of Laxmibai as given by the appellant. The Government is aware that Nationalisation of Bus Transport is not profitable. Article 327 confers on Parliament the power to make provision with respect to elections to Legislatures.

Parliament has established no criteria, no standards and has not prescribed any principle on which a particular disease or condition is to be specified in the Schedule. Consequently, where a hotel, as in the instant case, occupied the entire building, and rooms were let out for carrying on a business different from that of a hotel, such rooms could not fall within purview Of S. On the contrary, it goes against the assessee while answering the question which has arisen in the instant appeals.

I cannot give an assurance that all these would be taken over. These provisions show that the emphasis is on seats. Though it was fairly suggested to the contrary on behalf of the respondents, there is nothing to indicate that the disease of ROP and its occurrence was not known to the medical profession in the year 1996. 330 seats are reserved in the House of the People for Scheduled Castes and Scheduled Tribes and it also provides for the proportion that these seats shall bear to the 445 total number of seats allotted to any State and the reservation of seats and special representation are to cease after 10 years (Art.

There are 360 buses in Krishna District. The bus transport in Telangana was nationalised 25 years ago. However, once the depreciation is claimed and while giving deductions the depreciation is to be set off against the profits of the current year prior to the unabsorbed carried forward investment allowance, it is the entire depreciation, namely, the depreciation of the current year as well as the unabsorbed carried forward depreciation, which is to be taken into account as by virtue of the fiction created under Section 32(2) of the Act, carried forward depreciation also partakes the character of depreciation of the current year.

Part XVI of the Constitution make special provision relating to certain classes and under Art. As can be seen from the aforesaid provision, now the only changes that were brought about were that with effect from 1. But we should fall in line with other States and move with the times. It is regrettable that these should be subjected to severe criticism when they are being done in public interest. It also appears that the appellant told him that the lady was liable to hysterical fits, and that was set down by Dr.

It requires 12 crores of rupees to introduce nationalisation in all the districts at the same time. History of similar attacks frequently before". 2002: (i) the housing project had to be approved before 31. It is not stated what facts or circumstances are to be taken into consideration to include a particular- condition or disease. This scrambled egg cannot be unscrambled now. (b) the project is on the size of a plot of land which has a minimum area of one acre; and (c) the residential unit has a maximum built-up area of one thousand square feet where such residential unit is situated within the cities of Delhi or Mumbai or within twenty-five kilometres from the municipal limits of these cities and one thousand and five hundred square feet at any other place.

c) In the absence of any provisions under the Income Tax Act, the Tribunal was not justified in holding that upto 31/3/2005 deduction under Section 80IB(10) would be allowable to the projects approved by the local authority having residential building with commercial user upto 10% of the total built-up area of the plot. In fact, the case falls within the ambit of the said limited extent of legal fiction and gets covered by it.