Delhi Court February 1983 Judgments
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income-tax Officer Vs. Master Gaurav Dalmia
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Feb-02-1983
Reported in: (1984)7ITD233(Delhi)
1. This departmental appeal is against the order of the Commissioner (Appeals) and it relates to the assessment year 1977-78. The assessee is a minor who is assessed through his father and guardian Shri M.H.Dalmia. The first ground of appeal is that the Commissioner (Appeals) erred in treating the gain of Rs. 5,583 as long-term capital gain and not as a trading profit. The assessee hold 13,300 equity shares of Orissa Cement Ltd., out of which he sold 200 shares to his father and natural guardian on 29-10-1976 realising a capital gain of Rs. 5,583.According to the assessee, this was a long-term capital gain but the ITO held the assessee as a dealer in the shares and the above amount constituted a revenue profit in his hands. The assessee had contended that he had not sold any share of Orissa Cement Ltd. n any of the two earlier years or two following years.2. In the assessment year 1976-77, when the similar question arose and the department had assessed the profit as a business income,...
Embarkation Headquarters Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-01-1983
Reported in: (1983)LC530DTri(Delhi)
1. This revision petition has been received by transfer from the Central Government. It has been registered as an appeal.2. One hundred and thirty-five cases of Grease Tsiatim-203 were imported from USSR. Bill of Lading No. 191 placed on the file indicates this. The goods were cleared at Bombay port under Bill of Entry No. 12 of 2nd August, 1974. Customs duty was duly paid by the appellant before the goods were released.3. The appellant made an application for the refund of excess duty paid to the Assistant Collector of Customs submitting that only 47 cases of grease belong to the Air Force and, therefore, customs duty was payable by the appellant only on these cases. About the remaining 88 cases, it is contended that the duty should be charged from the Naval authorities. The prayer of the appellant was not granted by the Assistant Collector. He accordingly dismissed the application vide his order dated 23rd July, 1976. An appeal was then preferred before the Appellate Collector of Cu...
Shri Rama Krishna and anr. Vs. Mr. Siri Dhar Cargo Section, Sita World ...
Court: Delhi
Decided on: Feb-01-1983
Reported in: AIR1984Delhi164; 24(1983)DLT149; 1983(4)DRJ359
Sultan Singh, J.1. This revision under Section 25B of the Delhi Rent Control Act, 1958 (for short the Act) challenges the judgment and order dated 25th October, 1982 of the Additional Rent Controller dismissing the application for the eviction of the respondent without deciding whether the respondent-tenant was entitled to leave to contest the eviction application and also without recording any evidence of the parties. The Additional Rent Controller held that the eviction application was not maintainable on the basis of alleged admitted facts.2. Briefly the facts are that the petitioners filed an application for eviction of the respondent alleging that the respondent was tenant of petitioner No. 1 at Rs. 450/- per month with respect to a portion of the first floor of house No. E-14/4, Vasant Vihar, New Delhi, that petitioner No. 1 is owner of the premises in suit let for residential purposes, that he bona fide required the suit premises for the residence of his family members dependent...
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