Delhi Court August 2002 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.
Commissioner of Income-tax Vs. Eicher Goodearth Ltd.
Court: Delhi
Decided on: Aug-13-2002
Reported in: [2004]267ITR769(Delhi)
1. Heard. Admit. 2. The following substantial question of law is framed for adjudication :'Whether, on the facts and circumstances of the case, the Income-tax Appellate Tribunal was correct in holding that the amount received by the assessed on surrender of tenancy rights, amounting to Rs. 6,83,017, is a casual and non-recurring receipt under Section 10(3) of the Income-tax Act, 1961, not chargeable to tax ?'3. In so far as, the first question proposed by the Revenue is concerned, we find that the Tribunal has decided the issue in favor of the assessed by placing reliance on its earlier order in respect of the assessment year 1989-90 and further the fact that in respect of the assessment years 1986-87 and 1990-91 loss on account of foreign exchange fluctuation had been allowed by the Assessing Officer himself. The Tribunal has also found as a fact that there has been no change in the circumstances in the present assessment year.4. Mr. Jolly, learned senior standing counsel for the Reve...
Union of India (Uoi) and anr. Vs. S. Kumar
Court: Delhi
Decided on: Aug-13-2002
Reported in: 2004(3)ARBLR479(Delhi)
ORDER1. It The challenge in this appeal is to the order passed on 20.07.2000 by learned Single Judge thereby deciding an application filed under Section 20 of the Arbitration Act, 1940, hereinafter referred to as 1940 Act, seeking direction to the respondents to file Arbitration agreement in Court and for reference of disputes to the Arbitrator so appointed, by the Court.2. During pendency of the said application, Arbitration and Conciliation Act, 1996 (hereinafter referred to as the Act) came into force. Question thus arose before the learned Single Judge as to whether the petition filed under Section 20 of the Arbitration Act, 1940 would be governed by the 1940 Act or by the Arbitration and Conciliation Act, 1996. Learned Single Judge concluded that in view of the judgment of Supreme Court in Thyssen Stahlunion GMBH v. Steel Authority of India Ltd. 1999 (3) Arb. LR 532 (SC), the provisions of Arbitration and Conciliation Act, 1996 will be applicable to the proceedings between the par...
Jaya Ram Banan Vs. Mahinder Dara
Court: Delhi
Decided on: Aug-13-2002
Reported in: 2003(26)PTC493(Del)
Mukundakam Sharma, J. 1. The present suit is instituted by the plaintiff as against the defendants praying for a decree of permanent injunction restraining the defendants from using the offending trade mark/trade name 'SUKH SAGAR' and also from passing off and for rendition of accounts as also for damages and delivery of the goods of the defendants to the plaintiff. 2. It is stated by the plaintiff that the plaintiff is carrying on the business of South Indian prepared foods in the name of SAGAR FOOD HOME, SAGAR RATNA and SAGAR. It is the further case of the plaintiff that he is using the trade mark SAGAR continuously and exclusively since 1980 in relation to the said business of the plaintiff and that the trade name 'SAGAR' and 'SAGAR RATNA' is known and popular for its quality South Indian food preparations. 3. The application for registration for registering the aforesaid trade mark 'SAGAR 'and 'SAGAR RATNA' filed by the plaintiff is pending for consideration by the appropriate auth...
Cit Vs. Eicher Goodearth Ltd.
Court: Delhi
Decided on: Aug-13-2002
Reported in: (2002)177CTR(Del)379
ORDERBy the CourtHeard.2. Admit.3. The following substantial question of law is framed for adjudication :'Whether in the facts and circumstances of the case the Tribunal was correct in holding that the amount received by the assessed on surrender of tenancy rights, amounting to Rs. 6,83,017, is a casual and non-recurring receipt under section 10(3) of the Income Tax Act not chargeable to tax ?'4. Insofar as, the first question proposed by the revenue is concerned, we find that the Tribunal has decided the issue in favor of the assessed by placing reliance on its earlier order in respect of assessment year 1989-90 and further the fact that in respect of assessment years 1986-87 and 1990-91 loss on account of foreign exchange fluctuation had been allowed by the assessing officer himself. The Tribunal has also found as a fact that there has been no change in the circumstances in the present assessment year.5. Mr. Jolly, learned senior standing counsel for the revenue does not dispute the ...
Kalong Engineers Pvt. Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-12-2002
Reported in: (2003)(160)ELT524TriDel
1. This appeal has been preferred by the appellants against the impugned order-in-appeal dated 24-10-2000, passed by the Commissioner of Central Excise (Appeals) vide which he had upheld the order-in-original dated 28-11-1997 of the Deputy Commissioner disallowing Modvat credit of Rs. 5,63,616/- to the appellants and imposing penalty of Rs. 2 lakhs.2. The appellants are engaged in the manufacture of branded electronic exhaust fans. In the manufacture of these fans, aluminium alloy ingots are their one of the inputs. They availed deemed Modvat credit of the disputed amount during the periods in 1989-90, 1990-91, 1991-92 (till 8-1-1992) on aluminium alloy ingots. These goods were purchased by them from M/s. Avon Alloys & Casting Co. and M/s. Baldev Metals Pvt. Ltd. (both authorised stockists of M/s. Hindustan Alloys Manufacturing Co.Ltd., Bombay). The Department issued them show cause notice after invoking the provisions of Section 11A of the Central Excise Act and vide which the re...
Saral Creations Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-12-2002
Reported in: (2003)(85)ECC81
1. M/s. Saral Creations have filed this appeal being aggrieved by the order pased by the Id. Commissioner (Appeals) holding that - "I do not find any evidence on record to satisfy myself that the Piston Rings exported by the appellants were Pig iron products. Neither any test report nor composition of the impugned Piston rings has been produced by the appellants. Further, the clarification given by the DGFT is confined to a specific export made by M/s. Indo Java Exports Pvt. Ltd., Ludhiana, and it is not ascertainable at this stage as to under what circumstance and on which evidence the DGFT left that Piston ring sets were pig iron products and whether Piston ring sets exported by M/s. Indo Java Exports Pvt. Ltd., Ludhiana were same, in all respect as the Piston ring exported by the appellants. In such a situation, I find that the evidence on record is not sufficient to establish that the goods were Pig iron products. In view of discussion and findings recorded herein above, I do not ...
Maruti Udyog Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-12-2002
Reported in: (2002)(84)ECC606
1. The common issue involved in these two appeals, filed by M/s. Maruti Udyog Ltd. (MUL) and arising out of two Adjudication Orders, passed by the Commissioner, Central Excise, is whether the provisions of Rule 173H of Central Excise Rules, 1944 are applicable in the facts and circumstances of the matter and whether the Appellants are liable to discharge duty liability on the motor vehicles cleared by them.2. Shri V. Lakshmikumaran, learned Advocate submitted that M/s. MUL manufacture various types of motor vehicles, which are cleared on payment of duty of excise for home consumption and under bond for export; that sometimes, after the clearance of the vehicles from the factory, but before the vehicles reach destinations viz. the dealers' premises or port of export, transit damages occur to the vehicles; that if the damage/defect is repairable at the dealers' end, the vehicles are not brought back to the Appellants' factory but are repaired by the dealers; that other damaged vehicles ...
Skb Dry Fruits Marketing Co. Pvt. Vs. Commr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-12-2002
Reported in: (2002)(84)ECC270
1. In these two appeals arising out of common Order-in-Appeal passed by the Commissioner (Appeals), the issue involved is whether the process undertaken by M/s. SKB Dry Fruits Marketing Co. P. Ltd. amounts to manufacture.2. Shri Ashok Singh, learned Advocate, submitted that the Appellant company carry out the activities of processing the dry fruit and peanuts and also carry out activities of clearance of Wheat Dalia, Rice Flips, roasted and spiced channa and channa dal in different pouches bearing brand name Yum-Yum and SKB; that the Additional Commissioner under Adjudication Order 81/98, dated 21-12-98 confirmed the demand of duty, imposed penalties besides confiscating the seized goods and ordering their redemption on payment of fine of Rs. 35,000/- that a personal penalty of Rs. 15,000/- has also been imposed on Shri Sudhir Kumar, Director under Rule 209A of the Central Excise Rules; that the Additional Commissioner has given his finding that various nuts are subjected to the proce...
N.K. Suroya, Ias (Retd.) Vs. Union of India (Uoi) and ors.
Court: Central Administrative Tribunal CAT Delhi
Decided on: Aug-12-2002
Reported in: (2003)(3)SLJ34CAT
(i) To quash the order dated 14.5.2001 imposing upon him the punishment of 40% cut in the monthly pension on permanent basis; (ii) To quash the report of Inquiring Authority (IA) dated 8.4.98; and 2. The facts of the case in brief, as stated by the applicant, are that the applicant, a retired IAS (AP 62), Officer was served with acharge sheet dated 7.1.97 on the following charges: Article-I That during the period from the date he joined duty at the Centre for Agricultural Marketing (now know as the National Institute of Agricultural Marketing), Jaipur till 6.4.1992 and while functioning in the said office in the post of Director General, Shri N.K. Suroya, IAS (AP: 62) had attempted to sexually harass Mrs. Stelle Pal. Ex-private Secretary to Director General during office hours. The action of Shri N.K. Suroya indicates that he has tried to misuse his official position and, therefore, his conduct can not be conducive of ethics, morality and standard of the post held by him. Thus, Shri N...
In Re: Rf Wood and Co. Ltd.
Court: Delhi
Decided on: Aug-12-2002
Reported in: [2003]115CompCas539(Delhi)
Vikramajit Sen, J. 1. This application has been filed in CP 211/1986 in which the provision of Section 397 and 398 of the Companies Act had been invoked. The parties in the Petition were Shri Krishna and his wife Smt. Phoola Devi as Petitioners and R.J. Wood & Co., Shri Shiv Shankar and Shri Brij Raj Kumar as Respondents. The Respondents 2 and 3 are the sons of the late Petitioners who had died on 21.1.1996 and 22nd August, 1998 respectively. This has been stated to emphasise that the Respondents in this application were not arrayed in the Petition. 2. The prayer in the main petition are as follows:- 'It is thereforee respectfully prayed that this Hon'ble Court be pleased to order that the: 1. The affairs of the Company shall hereafter be carried on with the active participation of the petitioners and for this purpose direct the Company to amend its articles in the manner provided in Section 265 of the Act and make fresh appointments of directors in pursuance of 'the articles so amend...
- ‹ Prev
- 9
- 10
- 11
- 12
- 13
- 15
- 16
- 17
- 18
- 19
- Next ›
- Last »