provisions of sub-section (2) of section 32 , which contains a deeming fiction that carried forward depreciation should be treated as current year ... current year's business profit, in spite of the deeming fiction contemplated by sub-section (2) of section 32 ?
9. Before discussing this question
land
under rereservation in the revised development
plan. Once the deeming fiction for lapse of the
reservation is applicable, it would not adversely
affect ... condition
precedent for applying the deeming fiction. If
the notice is not duly served, it cannot be said
to be a valid notice. Thus
section (2) and he was deemed to have been appointed under Section 60. But for the deeming fiction an employee of the Panchayat could ... commencement of the Act is deemed to have been appointed under the Act but this deeming fiction only meant that
deemed value of land) = Rs.67 GST
@ 18% = Rs.12.06."
It was argued out that the tax liability by virtue of deeming fiction ... land is deemed to be 1/3rd of the total agreement value.
22 It was urged that the deeming fiction is ex-facie discriminatory
Gajendragadkar J., it is obvious so far as the three deeming fictions under Section 5-A are concerned, particularly under Section 5-A Clause ... proof or conclusive presumptions and, therefore, the basic assumption that the deeming fictions create conclusive presumptions or irrebuttable presumptions is not warranted
Section (12) of Section 25B also incorporates a deeming
fiction. As per sub-section (2) to Section 25B, if a workman has
worked ... calendar months prior to the date of termination/
retrenchment. By deeming fiction in Section 25B (2), the workman
who has worked for aforesaid period
Section (12) of Section 25B also incorporates a deeming
fiction. As per sub-section (2) to Section 25B, if a workman has
worked ... calendar months prior to the date of
termination/ retrenchment. By deeming fiction in Section 25B (2),
the workman who has worked for aforesaid period
loss of 'earning capacity' is fixed by creating deeming fiction. To claim the compensation commensurate with the percentage of loss of earning capacity ... fixed any percentage of loss of earning capacity by creating deeming fiction. Therefore, in such type of cases, it will be necessary for the workman
succeeding previous years. He further submits that by a deeming fiction created in sub-section (2) of section 32 , the unabsorbed depreciation which is carried ... legal fiction will be defeated and the court will not endure that the purpose for which the legal fiction of deemed allowance introduced
legal etc. 25-B(2)
is only a provision of deeming fiction of continuous service on
completion of 240 days where a workman ... service from 03.01.1989 to
31.12.1995, the concept of the deeming fiction of 240 days
was not applicable.
5.2 Mr. Mishra further contended that, the Industrial
