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District Excise Officer, Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

as detailed below : (iii) Asstt. CIT vs. Chaturbhuj Radhakrishan (1985) 156 ITR 257 (Raj);CIT vs. Jabalpur Transport Development Co. (1983) 143 ITR 964 (MP); (xii) CIT vs. Satya Narain Suresh Kumar (1979) 120 ITR 840 (All); … the appeal to the assessee under s. 206C was intentional.This is also clear form the circular of the Board cited in the case of Union of India vs. A. Sanyasi Rao "Further, with a view to facilitate … as per provisions of sub-s. (7) of s. 206C of the IT Act. The assessee furnished the returns as under :Period for which returns were … bid money, basic license fee, etc. for the financial years 1990-91 to 1995-96. The proceedings were attended to and adjournment was sought on the ground … head 'appealable orders'. On going through the aforesaid section, we find that the same can be broadly … the demand as under :1991-92 1,54,72,0581992-93 8,32,6101994-95 11,36,3481995-96 9,78,200 4. The assessee was required to pay the

Mohit Mahajan vs.foundation for Innovation and Technology Transfer (Fi ...

Court : Delhi

Subject : Education

or support its own operational expenses. It is stated that FITT has received a one-time grant from the Technology Development Board of Department of Industrial and Scientific Research for supporting start up units in the incubator through seed loans. … of the word ‗establishment‘ under Section 2(k) of the Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (‗the PWD Act‘) and Section 47 thereof. LPA No.663/2016 Page 1 of 25 Background facts 2. The background … for terminating the services of the Appellant. Settlement dated 27th May 2015 9. On 27th May 2015 the said writ petition was disposed of in

Medirad Tech India Limited & Anr vs.technology Development Board

Court : Delhi

Subject : Land Acquisition

Board has been constituted by the Government of India under the provisions of the O.M.P.(COMM) No.17/2015 Page 1 Technology Development Board Act, 1995 for assisting and disbursing loan to the Companies/Organizations engaged in development and commercialization of indigenous technology and adaptation … above, do show that at the time of execution O.M.P.(COMM) No.17/2015 Page 9 of the loan agreement on 30.8.2000 the claimant and the respondents both … Barman, Advs. CORAM: HON'BLE MR. JUSTICE NAVIN CHAWLA NAVIN CHAWLA, J.(Oral) 1. This petition has been filed under Section 34 of the Arbitration and Conciliation Act, 1996 (hereinafter referred to as the ‘Act’) challenging the Arbitral Award

Life Insurance Corporation of Vs. Joint Commissioner of Interest

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

on the decision of the Supreme Court in the case of P. Kasilingam and Ors. v.P.S.G. College of Technology and Ors. AIR 1995 SC 1395. It was contended that this decision was also considered by the Allahabad … v.Madurai Mills Co. Ltd. (1973) 89 ITR 45 (SC) was cited.26. The Board issued a Notification No. 9858/F.No. 160/2/94-ITA-I, dt., 11th Sept., 1995 under Section … 27D provides for the manner and conditions of investment which could be prescribed by the Insurance Regulatory and Development Authority (Regulatory Authority for short). This provision, it was submitted, did not mean that the prescription could be … on loans and advances and subjecting it to interest-tax under the Interest-tax Act, 1974 (the Act).3. Assessee, that is, Life Insurance Corporation of India (LIC … case of CIT v. Jamnadas Khimji Kothati (1973) 92 ITR 106 (Bom) is referred to for the

National thermal Power Corporation Ltd. Vs. Spectrum Power Generation ...

Court : Delhi

Subject : ContractCivil

Acts : Code of Civil Procedure (CPC), 1908 - Order 39, Rule 1; Specific Relief Act, 1963 - Sections 14; Foreign Exchange Regulation Act, 1973 - Sections 19(1)

Reported in : 1998IAD(Delhi)141; 69(1997)DLT652

permitting transfer of supply of water to Ntpc to SPGL. On 16.6.1993 the Energy Forests Environment Science & Technology Department issued a clearance. The 5th Meeting of the Board of Directors of Spgl on 18.6.1993 and Mr. … any quarter, 0n24.5.1993 the Government of Andhra Pradesh, Irrigation and Command Area Development permitting transfer of supply of water to Ntpc to SPGL. On 16.6.1993 … in its 27th meeting held on 14th December, 1995 is illegal and ultra virus the promoters agreement … refers to Special Resolution. Section 7 deals with the Management. Section 8 speaks of Project Implementation and Funding. Section 9 states that 'the Spgl shall adopt, ratify, consent to and fully agree to be bound by this Agreement'. … any manner whatsoever and to direct defendant Nos. 1 and 2 to act only in terms of the Promoters' Agreement dated 29.6.1993. (e) An injunction

Peerless Securities Ltd. Vs. Joint Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2005)60SCL59NULL

fee and fees for operating on the floor paid to Calcutta Stock Exchange Association, towards admission fee and technology cost paid to OTC Exchange of India and towards Non-adjustable deposit for Membership subscription and deposit for Very … the circumstances of the case, the expenditure incurred by the assessee towards development fee and fees for operating on the floor paid to Calcutta Stock … ships, vehicles, books, scientific apparatus and surgical equipment, used for the purpose of business or profession. The Finance Act, 1995 amended the definition with retrospective effect from 1-4-1962 to state that the work 'plant' does not include tea … admissible deduction under Section 37(1) in the hands of its payers, vide Board's Circular 4. So far as the fees paid to Calcutta Stock Exchange … (1) of the Act. (v) Board's F. No. 9/23/67-IT(AI) dated 6-7-1967 stating that since the members of

Peerless Securities Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2005)94ITD89(Kol.)

fee and fees for operating on the floor paid to Calcutta Stock Exchange Association, towards admission fee and technology cost paid to OTC Exchange of India and towards non-adjustable deposit for membership subscription and deposit for Very … the circumstances of the case, the expenditure incurred by the assessee towards development fee and fees for operating on the floor paid to Calcutta Stock … ships, vehicles, books, scientific apparatus and surgical equipment, used for the purpose of business or profession. The Finance Act, 1995, amended the definition with retrospective effect from 1st April, 1962 to state that the word 'plant' does not … admissible deduction under Section 37(1) in the hands of its payers, vide Board's Circular F. No. 9/56/66-IT(AI) dt. 17th Jan., 1967. 4. So far as

Indian Council for Environ Legal Action and anr. Vs. Union of India (U ...

Court : Karnataka

Subject : ConstitutionEnvironment

Acts : Constitution of India - Articles 21, 48A and 51A; Environment (Protection) Act, 1976; Water Pollution Control Act, 1974; Air Pollution Control Act, 1981

Reported in : ILR1997KAR2956

of production of 1000 MW. On 20th January 1995, without considering the sitting criteria, the Karnataka Industrial Area Development Board (KIADB) decided to set up 4 X 250 MW coal based thermal power station proposed by MPC, a … accorded No Objection Certificate after considering the environmental data and management plans including the State of the art technology adopted for the production of power in the plant in question. In regard to SPM facility, two options … the policy for the development of power Sector in India. Electricity (Supply) Act. 1948 was amended by the Electricity Laws (Amendment) Act of 1991 to … thecapacity: neighbouringbuilding height- Less than 2 ton/ or 9 metershr. (whichever ismore)- More than 2 ton/hr 12to … the Environment Protection Act, 1976 and the Rules framed thereunder; requirements of Section 29 of the Electricity (Supply) Act, 1948 has to be complied with

All India Children Care and Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Allahabad

Subject : Direct Taxation

provide employment, create consciousness amongst the persons belonging to scheduled castes/tribes living below poverty line, plantation, Pollution, rural development, medical aid, old age home, etc. The AO considered that the income of the society is not exempt … 10(22), The learned counsel relied on the decision of the Orissa High Court in the case of Secondary Board of Education Orissa v. ITO (1972) 86 ITR 408 (Ori).15. The learned standing counsel on behalf of the … The AO issued notices under Section 143(2) and 142(1) of the IT Act dt. 18th Jan., 2000, along with a detailed enquiry letter for each … the CIT(A), Varanasi dt. 10th Jan., 2002, for the asst.yrs. 1993-94, 1994-95, 1995-96 and 1997-98 and are disposed of by a single order for the … of the society to the extent of Rs. 9,13,591 (Rs. 13,09,094-3,95,503) have been siphoned off by the

Modi Rubber Ltd. Vs. Guardian International Corp.

Court : Delhi

Subject : SICA

Acts : Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 16 and 18; Companies Act, 1956 - Sections 82; Arbitration and Conciliation Act, 1996 - Sections 6, 6.1, 9, 11, 17, 18, 19 to 24, 25 and 36; Indian Contract Act, 1872 - Sections 27, 32, 39 and 56; Specific Relief Act, 1963 - Sections 10, 14, 14(1), 16, 21, 23, 41, 41(1) and 42; Arbitration Act, 1940 - Sections 18, 20 and 41; Code of Civil Procedure (CPC) , 1908 - Sections 148A - Order 38, Rule 5 - Order 39; LCIA Rules; Constitution of India - Articles 16 and 226

Reported in : 2007(2)ARBLR133(Delhi); 141(2007)DLT822

parties, Guardian has received amounts from the joint venture on account of license fee, royalty etc. for the technology transfers while this technical expertise has enabled the GGL to establish itself as a highly profitable enterprise.18. Mr. … production and marketing of float glass. For the purposes of facilitating its development and operation and for ensuring a satisfactory relationship between the principal share … 21.24% in this joint venture.13. So far as the representation on the Board of Directors is concerned, the same was stipulated in clause 2.1 of … share purchase and cooperation agreement dated 12th May, 1995 with Messer Griestrein Gmbh(referred to as Messer for … venture.35. Perusal of the application filed by Guardian shows that it has been captioned as an application under Section 9 of the Arbitration and Conciliation Act, 1996. The arbitration clause which has been referred and reproduced in para