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Deputy Commissioner of Vs. Abg Heavy Industries Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

801A. The assessee supported its submission by referring to the definition of "port" as given in the Indian Ports Act, 1908 according to which a "port" would include any part of the river or channel in which the said … has erred in: 1. directing the Assessing Officer to deduct a sum of Rs. 13,15,01,864/- being deduction Under Section 80IA by holding that the assessee has carried on the business of developing, maintaining and operating any infrastructure

Dy. Cit Vs. Abg Heavy Industries Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2008)303ITR328(Mum.)

80-1A. The assessee supported its submission by referring to the definition of "port" as given in the Indian Ports Act, 1908 according to which a "port" would include any part of the river or channel in which the said … has erred in: 1. directing the assessing officer to deduct a sum of Rs. 13,15,01,864 being deduction under Section 80-IA by holding that the assessee has carried on the business of developing, maintaining and operating any infrastructure

M/S. Shreeji Shipping Vs. C.C.E. and S.T. Rajkot

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

are concerned in this case is being rendered in a minor port to which the provisions of Indian Ports Act, 1908 and Gujarat Maritime Board Act, 1981 are applicable is also a distinction which is untenable as grant of … under the head of port services at the relevant point of time. 13. It is also a settled law laid down by the Apex Court … services and are liable to pay the differential service tax and demanded interest; imposed equivalent penalties under various sections of the Finance Act, 1994. 3. Ld. Counsel appearing on behalf of the appellant after taking us through

Calcutta Dock Labour Board and anr. Vs. Smt. Sandhya Mitra and ors.

Court : Supreme Court of India

Subject : Labour and Industrial

Acts : Code of Civil Procedure (CPC) - Sections 6, 8 and 60; Payment of Gratuity Act, 1972 - Sections 1(3), 4, 5, 13 and 14

Reported in : AIR1985SC996; [1985(50)FLR322]; 1985LabIC714; (1993)IIILLJ412SC; 1985(1)SCALE213; (1985)2SCC1; [1985]2SCR826; 1985(1)SLJ189(SC); 1985(17)LC571(SC)

2(n) of the Act. There can be no dispute that the Calcutta Port is covered by the Indian Ports Act, 1908. It is true that under one of the three schemes framed by the Calcutta Dock Labour Board 1 … his debtor or legal representative. This right, however, is always subject to exceptions made by any statutory provision. Section 13 of the Payment of Gratuity Act no doubt bars attachment but that only is in respect of gratuity

State of Gujarat and ors. Vs. the Board of Trustees of Port of Kandla ...

Court : Gujarat

Subject : ConstitutionOther Taxation

Reported in : (1979)1GLR732

Government in exercise of powers conferred by Clause (a) of Sub-section (1) of Section 4 of the Indian Ports Act, 1908 (1908 Act) extended the provisions of the said Act to the Port of Kandla with effect from 1st … and this stows that the; power to nuke penal provisions is also indirectly transferred to the Board. Section 130 which begins with a non-ob-stante Clause empowers the Board to cancel the allotment of any premises made to

Delta Engineers Vs. State of Goa and ors.

Court : Supreme Court of India

Subject : Civil

Acts : Indian Ports Act, 1908 - Sections 1(2), 3, 4, 6, 31, 32, 33, 35, 46, 47 and 54A; Goa Ports (Amendment) Rules, 1994 - Rules 2 and 54A; Goa Ports (Amendment) Rules, 1992; Goa Barge Tax Act, 1973; Uttar Pradesh Municipalities Act, 1916 - Sections 220; Goa, Daman and Diu Port Rules, 1983 - Rules 34, 38, 40, 41, 42, 54, 55, 64

Reported in : 2009AIRSCW4319; JT2009(9)SC142; 2009(8)SCALE685; (2009)12SCC110

(Amendment) Rules, 1992 and Rule 54A of the Goa Ports (Amendment) Rules, 1994 were ultra vires the Indian Ports Act, 1908; (b) for quashing the demand for rental charges by letter dated 1.11.1993; and (c) for a direction to … which the Act is extended by the Government in exercise of the power conferred under the Act (vide Section 1(2) of the Act). Section 3 contains the definitions and Clause (4) thereof defines `port' as including also … of barges only when the barge is floating above the waterline. About 1300 sq. mtrs. of the river area adjoining the workshop is used by

G.C. Nagaraju Vs. the Executive Engineer, P.W.D., Mysore Division, Mys ...

Court : Karnataka

Subject : ContractLimitation

Acts : Limitation Act, 1963 - Sections 3- Schedule - Articles 18 and 55; Code of Civil Procedure (CPC), 1908 - Sections 80, Order 41, Rule 27; Madras Port Trust Act - Sections 110; Constitution of India - Article 136, 141; Limitation (Amendment) Act, 1908 - Schedule - Article 115, 120; Contract Act, 1872 - Sections 73

Reported in : ILR2000KAR5033; 2001(1)KarLJ71

v Sirajuddin) in similar set of circumstances held that word 'compensation' used in Article 115 of the Limitation Act, 1908 has the same meaning as it has under Section 73 of the Contract Act and that, where the … three years set out therein begins to run when contract was broken. 13. In support of his argument, Sri Bhat had also cited a decision … defeat just claim of citizen came to be deprecated by the Supreme Court in a decision in Madras Port Trust v Hymanshu International by its Proprietor V. Venkatadri (dead) by L.Rs. 15. While taking me through the

Sylvester and Co. Vs. their workman thro' Transport and Dock Workers' ...

Court : Mumbai

Subject : Labour and Industrial

Acts : Industrial Disputes Act, 1947 - Sections 2, 10, 25F and 33; Indian Ports Act, 1908 - Sections 3; Mines Act, 1952; Employees State Insurance Act, 1948; Maharashtra Mathadi Hamal and other Manual Workers (Regulation of Employment and Welfare) Act, 1969; Dock Workers Act, 1948; Constitution of India - Article 226; Air India Employees' Service Regulations - Regulation 48

Reported in : 2008(3)BomCR395; (2008)ILLJ546Bom

Section 2 to mean a major port as defined in Clause 8 of Section 3 of the Indian Ports Act, 1908. The expression 'major port' is defined by the Indian Ports Act, 1908 to mean any port which the … office copies of the challans. Memo dated July 17, 1985.iii) Fraudulent claim of overtime - Memo dated August 13, 1985.iv) Negligence in tracing container No. TRIU 2800696-your explanation dated April 3, 1986 for failing to trace the

Jsw Steel Ltd. versus the Board of Trustees of the Mumbai Port Trust M ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.701

amount deposited in the court by the appellant and disposed of the writ petition as being infructuous. Headnotes† Ports Act, 1908 - s.14 - Raising or removal of wreck impeding navigation within limits of port - Appellant called upon … Notice/Communication dated 19.04.1995 issued by the then Deputy Conservator of respondent no.1, which specifically states that power under Section 14(1) 1 of the Indian Ports Act, 1908 2 was being exercised and the appellant (in its then … Hari Commandant v. Union of India [2023] 3 SCR 431 : (2023) 13 SCC 779; Union Territory of Ladakh v. Jammu and Kashmir National Conference

M/S. United India Insurance Company Ltd. and Another Vs. Kishore L. To ...

Court : Mumbai Goa

Subject : Miscellaneous

the port area and that there was navigational hazard. It is submitted that Chapter III of the Indian Ports Act, 1908 (the Act, for short) deals with the appointment of the Conservator and his powers. He submitted that in … for short) deals with the appointment of the Conservator and his powers. He submitted that in terms of Section 10 of the said Act the Conservator can cause obstruction to be removed within the limits of port … of the wreck or even failure to do so and under clause 13.6, the expenses incurred by the plaintiff shall be recoverable in addition to