Delhi Court November 2002 Judgments
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Abdul Sattar and anr. Vs. Dda and ors.
Court: Delhi
Decided on: Nov-14-2002
Reported in: 2003(67)DRJ165
Sanjay Kishan Kaul, J. 1. The petitioners claim to have been residents of Sarai Khalil from where they were removed in May 1976 for purpose of beatification of the city. The petitioner are aggrieved by the impugned demand letters dated 8.1.1998 issued to the second petitioner and dated 9.1.1998 issued to the first petitioner demanding the difference of premium, cost and ground rent in respect of flats in question being flat Nos. A-12/94-B and A-16/127-A, Inder Lok, Delhi respectively.2. The petitioners have stated that they were never compensated for the demolition of their residential accommodation and a policy had been announced for providing tenement to each of the families consisting of seven or less than seven members while two slum tenements were to be allotted in case of families consisting of eight or more than eight members. Both the petitioner were allotted only single tenement.3. On 23.12.1985 DDA announced a slum registration scheme and started registration for the flats. B...
Commissioner of Income-tax Vs. RomIn Consulting Services (P) Ltd.
Court: Delhi
Decided on: Nov-14-2002
Reported in: [2003]262ITR357(Delhi)
D.K. Jain, J. 1. At the instance of the Revenue, the Income-tax Appellate Tribunal, New Delhi (for short 'the Tribunal'), has referred under Section 256(1) of the Income-tax Act, 1961 (for short ''the Act'), the following question for our opinion :'Whether, on the facts and in the circumstances of the case, the assessed is entitled to weighted deduction under Section 35B of the Income-tax Act, 1961, in respect of the foreign travel expenditure of Rs. 38,689 of Mr. R. Chand ?'2. Briefly stated, the material facts giving rise to the present reference are :The assessed is a private limited company engaged in the business of consultancy services. During the previous year ended June 30, 1977, for which the relevant assessment year was 1978-79, the assessed claimed as revenue expenditure the expenses, amounting to Rs. 38,689, incurred on the foreign travel of its managing director, namely, Mr. R. Chand, abroad. Weighted deduction on the said amount under Section 35B of the Act was also claim...
Commissioner of Income-tax Vs. Insilco Ltd.
Court: Delhi
Decided on: Nov-14-2002
Reported in: (2003)179CTR(Del)214; [2003]261ITR220(Delhi)
I. T.A. No. 119 of 2002 :1. This appeal by the Revenue under Section 260A of the Income-tax Act, 1961 (for short 'the Act'), is directed against the order dated November 5, 2001, passed by the Income-tax Appellate Tribunal, Delhi Bench 'D', New Delhi (for short 'the Tribunal'), in I. T. A. Nos. 2317 and 2318/Delhi of 1994, pertaining to the assessment years 1990-91 and 1991-92.2. Despite service no one appears for the respondent-assessed. We have, accordingly, heard Mr. Jolly, learned senior standing counsel for the Revenue.3. Though both the appeals, on the issue of interest under Section 234B of the Act, have been disposed of by the Tribunal by the impugned order but we find that there is significant difference on the facts in the two assessment years and in fact for deleting the said interest the Tribunal has itself assigned different reasons in respect of the two assessment years.4. In so far as the assessment year 1990-91 is concerned the Tribunal has come to the conclusion that t...
Commissioner of Income Tax Vs. RomIn Consulting Services (P) Ltd.
Court: Delhi
Decided on: Nov-14-2002
Reported in: (2003)179CTR(Del)34
D.K. Jain, J.1. At the instance of the Revenue, the Income-tax Appellate Tribunal, New Delhi (for short 'the Tribunal'), has referred under Section 256(1) of the IT Act, 1961 (for short 'the Act'), the following question for our opinion :'Whether, on the facts and in the circumstances of the case, the assessed is entitled to weighted deduction under Section 35B of the IT Act, 1961, in respect of the foreign travel expenditure of Rs. 38,689 of Mr. R. Chand ?'2. Briefly stated, the material facts giving rise to the present reference are ;The assessed is a private limited company engaged in the business of consultancy services. During the previous year ended 30th June, 1977, for which the relevant assessment year was 1978-79, the assessed claimed as revenue expenditure the expenses amounting to Rs. 38,689, incurred on the foreign travel of its managing director, namely, Mr. R. Chand, abroad. Weighted deduction on the said amount under Section 35B of the Act was also claimed. However, whil...
Bhakra Beas Management Board Vs. Employees State Insurance Corporation ...
Court: Delhi
Decided on: Nov-14-2002
Reported in: 2003(66)DRJ286; [2003(97)FLR376]; (2003)IILLJ637Del
S.K. Mahajan, J.1. The short question involved in this appeal is whether the sub-station of the appellant in Delhi could be covered under the provisions of the Employees State Insurance Act when neither the appellant board is covered by the Act nor any manufacturing activity is being carried on in these sub-stations which are meant only for purposes of maintenance and the respondent corporation has Itself de-registered them after its judgment in Workmen of Delhi Electric Supply Undertaking v. The Management of Delhi Electric Supply Undertaking : (1972)IILLJ130SC , A few facts relevant for deciding this appeal are :2. M/s. Bhakra Beas Management Board (in short referred to as the 'Board') is engaged in generating electricity at Bhakra. It supplies electricity to various States including the Union Territory of Delhi. For purpose of supplying electricity to various States and Union Territories, the Board has set up sub-stations in each of the States and Union Territories from where the el...
Kamal Silk Emporium Vs. Commissioner of Income Tax
Court: Delhi
Decided on: Nov-14-2002
Reported in: (2003)179CTR(Del)65; [2003]264ITR520(Delhi)
D.K. Jain, J. 1. At the instance of the assessed, the Income-tax Appellate Tribunal, New Delhi (for short the Tribunal), has referred under Section 256(1) of the IT Act, 1961 (for short the Act), the following question for our opinion : 'Whether, on the facts and in the circumstances of the case, the expenditure of Rs. 61,873 on account of sale of goods to the foreign tourists in return of foreign exchange was eligible for weighted deduction under Section 35B of the IT Act, 1961?' 2. Briefly stated, the background facts leading to the present reference are that the assessed, an individual, carries on business of purchase and sale of silk articles. During the asst. yr. 1977-78, for which the relevant previous year ended 31st March, 1977, the assessed claimed before the ITO weighted deduction under Section 35B of the Act on the expenses amounting to Rs. 1,85,620, on the plea that these expenses were incurred on earning foreign exchange by selling goods to the foreign tourists. The ITO, h...
Shyam Lal, Etc. Vs. Union of India (Uoi)
Court: Delhi
Decided on: Nov-14-2002
Reported in: 104(2003)DLT599
Devinder Gupta, ACJ.1. Claimant's land situated within the revenue estate of Madanpur Khadar was acquired for public purpose, namely construction of LPG Bottling Plant under non-plan scheme. Emergency provisions were invoked and notification under Sections 4, 6 and 17 were issued on the same day i.e. 18th March, 1985. Collector, Land Acquisition on 6th September, 1985 made his award No. 15/ 85-86 offering compensation @ Rs. 22,685/- per bigha. Feeling aggrieved, references were sought. The Reference Court by the impugned awards determined the fair market value @ Rs. 36,584/- per bigha and ordered payment of compensation accordingly. Still feeling aggrieved, appeals have been filed seeking further enhancement claiming compensation @ Rs. 70,000/,- per bigha.2. We have heard learned Counsels for the parties and have gone through the record. The Reference Court proceeded to determine the fair market value by relying upon the market value as had been determined for the land land situated in...
Commissioner of Income Tax Vs. Ivory Mart
Court: Delhi
Decided on: Nov-14-2002
Reported in: (2003)179CTR(Del)613; [2004]265ITR409(Delhi)
D.K. Jain, J. 1. At the instance of the Revenue, the Income-tax Appellate Tribunal, New Delhi (for short the Tribunal), has referred under Section 256(1) of the IT Act, 1961 (for short the Act), the following question for our opinion : 'Whether, on the facts and circumstances of the case, the assessed is entitled to weighted deduction under Section 35B on sales made in India though against foreign currency in asst. yr. 1976-77 ?' 2. The material facts as emerging from the statement of the case drawn up by the Tribunal are as follows : The assessed, a registered firm, deals in handicraft items, including ivory and jewellery. In its return of income for the asst. yr. 1976-77, for which the previous year ended on 31st March, 1976, the assessed claimed weighted deduction under Section 35B of the Act in respect of the expenses incurred by it on the sales made in India to foreign tourists against foreign currency amounting to Rs. 2,31,221. However, while framing assessment for the said asses...
Commissioner of Income Tax Vs. Pearl Leasing Ltd.
Court: Delhi
Decided on: Nov-14-2002
Reported in: (2003)179CTR(Del)30
1. Although the service report is awaited but having regard to the fact that the issue raised in this appeal under Section 260A of the IT Act, 1961 (for short 'the Act'), by the Revenue, stands concluded by a decision of this Court in CIT v. Bansal Credits Ltd dt. 13th Nov., 2002, in ITA No. 16/2002 and other connected matters, we feel that it would not be necessary to direct service of fresh notice on the respondent-assessed.2. The only issue raised in the appeal is whether an assessed, who is engaged in the business of leasing out motor lorries, etc. but not using these vehicles in the business of hiring himself would be entitled to higher rate of depreciation under Appendix I to the IT Rules, 1962. In the afore-mentioned judgment we have held that for availing higher rate of depreciation what is mandatory is the user of the vehicle in the business of hiring, whether it is by the assessed-the Lesser or the lessee.3. In the instant case, we find from the assessment order that higher r...
Amrit Foods Co. Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-13-2002
Reported in: (2003)(85)ECC621
1. This is an appeal against the order dated 7.8.2001 passed by the Commissioner of Central Excise, Meerut. The issue involved is regarding the classification of the products manufactured by the appellants.2. Shri V. Lakshmi Kumaran, learned Advocate has appeared on behalf of the appellants and he submitted that the appellants are engaged in the manufacture of milk based products viz. milk shake mix, soft serve mix, skimmed milk, toned milk, double toned milk and cream. The contention of the learned Counsel is that the said products are classifiable under Heading 04.04 of the CETA attracting nil rate of duty and as such, the impugned order of the Commissioner holding that the products are classifiable under sub-heading No. 1901.19 of the CETA is apparently incorrect. He contended that the Chapter Note 4 of Chapter IV provides as under: "Heading No. 04.04 applies, inter-alia, to butter milk, curdled milk, cream, yogurt, whey, curd and products consisting of natural milk constituents, w...
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