Delhi Court September 1993 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
General Engineering Works Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-01-1993
Reported in: (1996)(81)ELT569TriDel
1. M/s. General Engineering Works have filed the above captioned appeals being aggrieved from the orders passed by the Collector of Central Excise (Appeals), New Delhi. Since the issue involved is common, the same are being disposed of by this common order. Shri K.K.Kapoor, the learned consultant has appeared on behalf of the appellants and Shri Prabhat Kumar, the learned SDR, for the respondent. Shri K.K.Kapoor, has pleaded that the appellants are the manufacturers of railway points, and crossings, and stranded wire and they have entered into contract with railways. He has argued that the issue involved is inclusion of inspection charges at the instance of the buyer in addition to the regular inspection charges incurred by the appellants on their own, in the assessable value. The price lists are filed in Part-II. He argued that the inspection charges are not includible in the assessable value. In support of his arguments, he cited the following judgments:-Shree Pipes Ltd. v. Collecto...
Collector of Central Excise Vs. Delhi Cloth Mills
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-01-1993
Reported in: (1993)(68)ELT478TriDel
1. Collector of Central Excise, New Delhi has filed an appeal being aggrieved from the order passed by the Collector of Central Excise (Appeals), New Delhi. Sh. Prabhat Kumar, the learned SDR who has appeared on behalf of the appellant pleaded that in the present matter the issue involved is whether the date of payment is to be considered or the date of finalisation of the RT 12 returns, for recurring limitation for grant of refunds. Shri Prabhat Kumar, the learned SDR pleaded that the issue is securely covered by the decision of the Hon'ble Supreme Court in the case of Samrat International (P) Ltd. v.Collector of Central Excise, reported in 1992 (58) E.L.T. 561 (S.C.).The learned Departmental Representative further argued that there are earlier judgments on the subject viz. (in the case of Miles India Ltd. v. Asstt. Collector of Central Excise, reported in 1987 (30) E.L.T. 641 (S.C.) and in the case of Collector of Central Excise, Chandigarh v.Doaba Co-operative Sugar Mills, reported...
inalsa Ltd. Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Sep-01-1993
Reported in: (1994)49ITD139(Delhi)
1 to 12. [These paras are not reproduced here, as they involve minor issues.) 13. The main issue in the appeal by the company relates to its claim of deduction of commission payment of Rs. 7,40,517 to M/s Krishan Chand Chellaram, Bombay, on the reasoning that, the party had helped in procuring the export order to Nigeria under the World Bank Scheme, though, in the initial stage, the tender as placed by the company came to be rejected. The claim of the appellant company was that, in the first round its tender was rejected because the rates as quoted by it was the highest. It was at that point that the said party had intervened to render its help in the restoration of its tender and for the procurement of the order, that was so lost. The plea further was that the party had worldwide offices, including at London, UK and at Nigeria and the office at party had close ties and link, which enabled it to have up-to-date information on all developments that took place.The assessee having no off...
Deepak Singh and Family (Huf) Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Sep-01-1993
Reported in: (1994)48ITD465(Delhi)
1. These are two appeals by the assessee, one against levy of penalty under Section 271(1)(c) and another against levy of penalty under Section 273(2)(a) of the Income-tax Act, 1961. Since facts involved in both these appeals are common, therefore, for the sake of convenience, these appeals are being disposed of by this consolidated order. First, we shall take up the appeal relating to penalty under Section 271(1)(c).2. The assessee is a HUF, Shri Deepak Singh is karta of HUF. The assessee derives income from business i.e., 67% share in a partnership firm known as Varun Enterprises and income from other sources. The assessee filed original return on 30th June, 1983 declaring net income of Rs. 4,28,190 after taking into consideration deduction under Section 35CCA at Rs. 5,00,000 claimed to have been made to Ramakrishna Vivekananda Mission, Gramsewa Parishad, as per Note 4 appended to the statement of assessable income of the assessee. Later on, the assessee revised return of income on ...
Ravilakhina and ors. Vs. Himmat Ram and ors.
Court: Delhi
Decided on: Sep-01-1993
Reported in: 1994(28)DRJ195
Sat Pal, J.(1) This application has been fid on behalf of the plaintiffs under Order 39 Rule 2A read with Section 151 of the Code of Civil procedure (hereinafter referred to as the Code). In this application it has been prayed that the defendant be punished for deliberate and willful disobedience of the injunction granted by this Court on 18.9.86 in is 4820/86 and properties of defendants 1,3,4,5 and 6 be attached and the defendants further be directed to make restitution of the properties.(2) Briefly stated the facts of the case are that the plaintiff's are the minor children's of the defendant No.1 and they arc under the care and custody of their mother Suit. Subhag (a) Smt. Nishi. The plaintiffs have Filed the present suit for partition, declaration and injunction in respect of various properties mentioned in the plaint and which are alleged to have been purchased with the funds provided by the joint Hindu family comprising of Gokul Chand (deceased), Sh. Himmat Rum (defendant No.1),...
State Bank of India Vs. G.G. Foam and ors.
Court: Delhi
Decided on: Sep-01-1993
Reported in: 1993IIIAD(Delhi)962; 52(1993)DLT137
Sat Pal, J. (1) This is a suit for recovery of Rs. 1,76,082.46 together with future interest @ 14% per annum from the date of filing of the suit tillrealisation.(2) The facts of the case, briefly stated, are that the plaintiff bank isa body corporate constituted by the State Bank of India Act, 1955 having its Central and Registered Office at Bombay and one of its Regional Head Office at 11-Parliament Street, New Delhi. The plaintiff has its branches throughout India and one of its branches is situated at Mayapuri, New Delhi. Shri B.R. Nanda, who has signed and verified the present plaint is duly authorised to institute the present suit and in this regard he holds a Power of Attorney from the plaintiff-bank. As per the averments made in the plaint, defendant No. 2 representing himself as sole proprietor of defendant No. 1 approached the plaintiff-bank for sanction of the Cash Credit facility and agreed to pay to the plaintiff-bank interest @ of 15% per annum on the amount, so advanced. ...
Sanjeev Vs. Administrator of Delhi and ors.
Court: Delhi
Decided on: Sep-01-1993
Reported in: 1993(27)DRJ469
Jaspal Singh, J. (1) By an Award announced on November 10, 1979 land measuring 1536 Bighas and 15 bids was was acquired. The village affected was Naharpur. Admittedly compensation was paid and possession of the land so acquired was taken over. The petitioner is a native of that village. His grievance is that by acquisition of land in and around the abadi of that village 'natural' drainage system has been destroyed and complains that there is no scavenging facility, no water supply and worst the villagers accustomed to answer the call of nature in the sprawling fields and jungle in the vicinity, now find themselves in the lurch, so to say, with no sewage system, no proper toilets. Not only this, as per the petitioner, the respondents have not made any provision for parks, playgrounds and other community facilities for the villagers. Hence, this writ petition for direction to the respondents (a) 'to complete and provide the sewage facilities in a time-bound period', (b) 'to provide suffi...
B.N. Chaudhary Vs. Municipal Corporation of Delhi
Court: Delhi
Decided on: Sep-01-1993
Reported in: 1993IIIAD(Delhi)863; 52(1993)DLT76; 1993(27)DRJ505
D.K. Jain, J. (1) The petitioner initially appointed in a temporary post of Assistant Teacher in the office of the Director of Education, Delhi Administration on 20 July 1953, was later promoted to the higher post as teacher. On the formation of the Municipal Corporation of Delhi (for short MCD), in the year 1958, the petitioner was sent on deputation to the Mcd for one year along with other middle/primary school teachers/officers. However, when middle and higher secondary schools of the Mcd were transferred to the Delhi Administration, some teaching and supervisory staff like Education Officers and School Inspectors were also transferred and absorbed in those-schools. However, (2) It is claimed that at the time of retention of the teaching staff and the supervisory staff by the Mcd, they were assured that a complete parity will be maintained in their conditions of service with those who were working in the Delhi Administration on similar posts and will not suffer any financial loss. S...
- ‹ Prev
- 1
- 2
- 3
- 4
- 5
- 6
- 7
- 8
- 9
- Next ›