Court : Delhi
..... outline the relevant facts.44. on 3rd november, 2000, the dera, 2000 passed by the legislative assembly came into force. according to its object clause, the act was passed to provide for "the constitution of an electricity commission, restructuring of the electricity industry (rationalization of generation, ..... shall prevent the corporation from levying any of the said taxes on such lands and buildings to which immediately before the 26th january, 1950, they were liable or treated as liable, so long as that tax continues to be levied by the corporation on other lands and ..... liabilities: special tools and equipments, material handling equipment, earth movers, bulldozers, concrete mixtures, cranes, trailers, heavy and light vehicles, furniture, fixtures, office equipments, air conditioners, refrigerators, computers and signal systems, spares, consumables, raw materials, civil work installations including roads, buildings, schools, dispensaries, testing laboratories and equipment, training .....
Tag this Judgment!Court : Delhi
..... issued in march, 2003 pursuant to kelkar committee report wherein the committee has acknowledged the prevalence of the practice amongst the search parties to obtain forced confessions of undisclosed income from the assessees. the proposition is well established that admission made by an assessee during search operations constitute substantive evidence in ..... singh ita no.169/2005+connected appeal page 1 of 77 sanjiv khanna, j.: afore-stated appeals under section 260-a of the income tax act, 1961 ( act for short) have been preferred by the revenue, the commissioner of income tax, delhi (central)-iii.2. ita no.169/2005 challenges order of ..... somewhat conflicting judicial pronouncements.36. the relevant provisions of chapter xiv-b, namely, section 158b clause(b), 158ba, 158bb and 158bc, including amendments made vide finance act, 2002 with retrospective effect from 1st july, 1995, read as under:-" section 158b. in this chapter, unless the context otherwise requires,- xxx (b) undisclosed income .....
Tag this Judgment!Court : Delhi
..... issued in march, 2003 pursuant to kelkar committee report wherein the committee has acknowledged the prevalence of the practice amongst the search parties to obtain forced confessions of undisclosed income from the assessees. the proposition is well established that admission made by an assessee during search operations constitute substantive evidence in ..... singh ita no.169/2005+connected appeal page 1 of 77 sanjiv khanna, j.: afore-stated appeals under section 260-a of the income tax act, 1961 ( act for short) have been preferred by the revenue, the commissioner of income tax, delhi (central)-iii.2. ita no.169/2005 challenges order of ..... somewhat conflicting judicial pronouncements.36. the relevant provisions of chapter xiv-b, namely, section 158b clause(b), 158ba, 158bb and 158bc, including amendments made vide finance act, 2002 with retrospective effect from 1st july, 1995, read as under:-" section 158b. in this chapter, unless the context otherwise requires,- xxx (b) undisclosed income .....
Tag this Judgment!Court : Delhi
..... v. state of rajasthan & anr air1999raj 305 held as ultra vires the standard rent provisions (section6) of the rajasthan premises (control of rent and eviction) act, 1950.43. as far as the omnibus challenge to provisions that according to the petitioners, this court notices that in amarjit singh v smt. khatoon quamarin1986 (4) ..... laid down guidelines in mohammad ahmad & anr. v. atma ram chauhan & ors. air2011sc1940to minimize landlord-tenant litigation at all levels. these guidelines should have had the same force- contend the petitioners, as guidelines in vineet narain & others v. union of india & anr. 1996 (2) scc199vishaka and others v. state of w.p.(c ..... reading down exercise performed in satyawati sharma (supra), have breathed fresh air into the drc act; coupled with the declaration in raghunandan saran (supra) the provisions are not as restrictive as they were originally. furthermore, section 25b of the drc act now enacts a special procedure for obtaining eviction in regard to certain .....
Tag this Judgment!Court : Delhi
..... dispute, but does not include any such person:_ w.p.(c) 8291/2014 page 6 of 22 (i) who is subject to air force, 1950 (45 of 1950), or the army act, 1950 (46 of 1950), or the navy act, 1957 (62 of 1957); or (ii) who is employed mainly in the police service or as an officer or other employee of a ..... local regulation applicable keep and maintain proper accounts as approved by the company. the applicant was required to keep himself fully conversant with all the regulations in force which may come into force from time to time with regard to consolidation of accounts, direct taxes, indirect taxes, and local taxes and/or the management. further the applicant being ..... maintenance of the accounts of the company as per the requirement of the various statutes and he was required to be fully conversant with all the regulations in force with regard to consolidation of accounts for the purpose of statutory audit, filing returns for direct taxes, indirect taxes and local taxes and or/ any other regulation .....
Tag this Judgment!Court : Delhi
..... penal code (45 of 1860).]. (2) no court shall take cognizance of any offence alleged to have been committed by any member of the armed forces of the union while acting or purporting to act in the discharge of his official duty, except with the previous sanction of the central government. (3) the state government may, by notification, ..... was committed by a person referred to in clause (b) during the period while a proclamation issued under clause (1) of article 356 of the constitution was in force in a state, clause (b) will apply as if for the expression state government occurring therein, the expression central government were substituted.]. [explanation. for the removal of ..... in court. it is submitted that the cbi was at pains to strengthen the evidence at trial to escape the consequences of illegal acts of fabrication. learned counsel relies on the cases of zahiruddin v. emperor, air(34) 1947 privy council, 75 and ranbir yadav v. state of bihar, (1995) 4 scc392to bring home the point 177. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2007)107ITD1(Delhi)
..... notice containing the requirements of section 15(3).o. thomas children's benefit trust v. agrl. ito : notice issued under section 17(2) of the kerala agrl. it act, 1950 was held to be invalid since it granted 5/7 days whereas the provisions required statutory period of 30 complete days. the court held that such requirement cannot be dispensed ..... days for furnishing the return, such a notice has, as discussed supra, no legal sanctity in the eye of law. further, by the said notice the assessee is forced to furnish return within the short time prescribed in the notice. since the assessee is, in the process, not granted sufficient time to prepare and furnish its return, the ..... the decision in ashutosh sikdar v. behari lal kirtania (supra) was cited with approval to bring about the distinction between a nullity and an irregularity : (p. 1304 of air 1964 sc) ...no hard and fast line can be drawn between a nullity and an irregularity; but this much is clear, that an irregularity is a deviation from a .....
Tag this Judgment!Court : Delhi
..... construction. such aid to construction is needed when literal reading of the provision leads to an ambiguous result or absurdity.51. we thus do not find any force in any of the arguments advanced by the counsel appearing for the assessees and cannot persuade ourselves to given an interpretation to the aforesaid provisions contrary to ..... has been explained in cbdt circular no. 772, dated 23.12.1998 extracted herein under:-"1 under the provisions of chapter vi-a of the income tax act, various deductions from the profits and gains are allowed to specified appellants, subject to fulfilling certain requirements specified under the relevant sections. the total deductions under chapter ..... sanjeevayya v. election tribunal air 1967, sc 1211.30. he thus reiterated the submissions made by ms. kapila namely that the a avowed objective of inserting sub section (9) of section 80 ia was limited to the extent that it ensures that the total deductions under chapter vi a of the act are restricted to the gross .....
Tag this Judgment!Court : Delhi
..... rent as agreed for entire period as stipulated in the agreement if it was not paid by his client, as the plaintiff has within the next three months had forcefully dispossessed the defendant and had wrongly claimed his possession which was allegedly given to the embassy in the month of december, 2011 though six months advance rent as ..... though the plaintiff has received a sum of `7 lac from the defendant as part payment by way of cheque and also received `27,10,000/- which the defendant forcefully handed over to the plaintiffs guard/peon. (l) the possession of the basement, ground floor, second floor and the terrace was still with the plaintiff and the lease ..... the view we have taken finds support from the decision of the privy council in ram rattan v. parmananad, air 194.pc 5.wherein it was held:[that] the words for any purpose' in section 35 of the stamp act should be given their natural meaning and effect and would include a collateral purpose [and that] an unstamped partition deed .....
Tag this Judgment!Court : Delhi
..... passed by him in respect of land measuring 8 bighas and 40 biswas situated in village chandan hola of delhi under the administration of evacuee property act, 1950 and the disabled persons (compensation and rehabilitation) act, 1954. his case was that the property in question was never an evacuee property and neither was it so declared nor could it have been ..... court, inter alia, held as under:8. the expression judgment used in the letters patent came to be interpreted by the supreme court in shah babulal khimji vs. jayaben, air 198.sc 178.as under:113. the concept of a judgment as defined by the code of civil procedure seems to be rather narrow and the limitations engrafted by sub ..... bench of this court in c.s. agarwal vs. state and ors.[2011 viii ad (delhi) 265], the decision of the supreme court in shah babulal khimji vs. javaben [air 198.sc 1786], the decision of the division bench of this court in basant kharbanda vs. punjab & sind bank [1997 1 ad(delhi) 398] and the decisions of the .....
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