Judgment Search Results Home > Cases Phrase: aircraft amendment act 2007 section 13 amendment of section 11a Court: delhi Page 9 of about 165 results (0.155 seconds)

Kulvinder Singh Sethi Vs. Punjab and Sind Bank

Court : Delhi

Reported in : 1999VIAD(Delhi)407; 82(1999)DLT617; 1999(51)DRJ406

..... in the pwd union, which had ceased to exist. in that case, the mandate rules provided promotion on the basis of seniority-cum-merit however amendment to those rules reduced the number of promotional posts of one of the two unions comparatively to very low figure. this was held to be discriminatory ..... qua the other branches would necessarily involve scrutiny of the desirability of such a change which would require considerable knowledge of modern aircraft, scientific and technical equipment available in such aircraft to quide in navigating the same, tactics to be followed by the indian air force and so on. these are matters ..... discrimination and forbids class legislation out permits classification founded on intelli gible differentia having a rational relationship with the object sought to be achieved by the act/rule/regulation in question. the government is legitimately empowered to frame rules of classification for securing the requisite standard of efficiency in services and the .....

Niranjan Patel Vs. Uoi

Court : Delhi

..... (f) offenses related to illegal drugs, as described in the single convention on narcotic drugs, 1961, done at new york on march 30, 1961, the protocol amending the single convention on narcotic drugs, 1961, done at geneva on march 25, 1972, and the united nations convention against illicit traffic in narcotics drugs and psychotropic substances ..... section 2 committing, aiding and abetting the commission of offence against the us and was sentenced to 37 months imprisonment vide order dated 2nd october, 2007. in november, 2007, the petitioner left the us for india via qatar where he was detained. the petitioner spent a month in a jail at qatar but was ..... offenses, as described in the hague convention for the suppression of unlawful seizure of aircraft, done at the hague on december 16, 1970; (c) acts of aviation sabotage, as described in the montreal convention for the suppression of unlawful acts against the safety of civil aviation, done at montreal on september 23, 1971; (d) crimes against .....

Hindustan Photo Films Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1990)LC116Tri(Delhi)

..... basic law relating to customs was enacted more than 80 years ago. it has been amended from time to time and some important amendments were made by the sea customs (amendment) act, 1955. general and comprehensive revision of the act has not so far been undertaken. several provisions of the act have become obsolete. difficulties have also been experienced in the implementation of certain other provisions ..... with certain modifications. there is no separate law relating to air customs, and the administration of air customs is governed by certain rules made under the indian aircraft act, 1911. while revising the sea customs act, it is proposed to consolidate the provisibns relating to sea customs, land customs and air customs into one comprehensive measure. the notes on clauses explain in detail .....

Collector of Central Excise Vs. Kashmir Conductors

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1997)LC304Tri(Delhi)

..... all laws of limitation lead to some inconvenience and hard cases. the court has held that the remedy for the legislature is to amend the law suitably and courts can administer the laws as they find them and they are seldom required to be astute to defeat the ..... in the manufacture of such goods :- (i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves india, or (ii) if the goods are exported by land, the date on which such goods pass ..... tariff (tools) on the ground that they were entitled to slab exemption under notification 83/83-c.e., dated 1-3-1983 as amended, more so when the aggregate value of clearances of all excisable goods for home consumption did not exceed rs. 25 lakhs during the ..... 49 of the central excise rules by way of addition of explanation. section 51 (1) of the finance act, 1982 provided that the amendments made to rules 9 and 49 by the aforesaid notification shall be deemed to have and to have always .....

National Winder Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)LC937Tri(Delhi)

..... provided that where an application for refund has been made before the commencement of the central excise and customs laws (amendment) act, 1991, such application shall be deemed to have been made under this sub-section as amended by the said act and the same shall be dealt with in accordance with the provisions of sub-section (2) substituted by that ..... be, the excisable materials used in the manufacture of such goods, - (i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves indian, (ii) if the goods are exported by land,, the date on which such goods pass the frontier, or (iii) if ..... under protest, would be available to him.2. the adjudication of the issue referred to the larger bench, depends on the interpretation of the provisions of section 11b, as amended in 1991. therefore, it would be convenient and beneficial to set out the same. the relevant provisions of this section reads as under :- "section 11b. claim for .....

Handicrafts and Handloom Export Corporation of India Vs. Commissioner ...

Court : Delhi

Reported in : (1982)29CTR(Del)185; [1983]140ITR532(Delhi)

..... of the section but also an additional 33-1/3% of that expenditure. in fact by a proviso to sub-s. (1)(a) inserted by the direct taxes (amendment) act, 1974, with effect from april 1, 1973, the deduction under this section in the case of a domestic company in which the public are substantially interest has been raised to ..... sub-clause (iii) and sub-clauses (viii) of clause (b), expenditure incurred by an assessed engaged in e business of - (i) operation of any ship or other vessel, aircraft or vehicle, or (ii) carriage of, or making arrangement for carriage of passengers, livestock, mail or goods, on or in relation to such operations or carriage or arrangement for ..... that so far as items (a) and (d) are concerned, the expenses could not qualify because sub-clause (ii) of clause (b) after its amendment with retrospective effect by the finance act of 1970 permitted the allowance only of expenditure incurred outside india. so far as item (b) is concerned, he was of opinion that two emotes of rs .....

Essar Steel Ltd. Vs. Union of India (Uoi)

Court : Delhi

Reported in : 2001(128)ELT353(Del)

..... gatt, dated 12th april, 1979 and protocol to agreement on implementation of article vii of gatt, dated 1st november, 1979 along with the statement of objects and reasons of the amendment act. he also relied upon the observations of the supreme court in the earlier litigation between the parties that without the licence, the importer could not have utilised the plant and ..... and to arrive at a just decision in the case, reference is required to be made to the various relevant provisions of the act and the rules, which are extracted herein- below :-'2. definitions. ... ...... ... ...(22) 'goods' includes- (a) vessels, aircrafts and vehicles;(b) stores;(c) baggage;(d) currency and negotiable instruments; and(e) any other kind of movable property;(23) 'import', with .....

Simplex Global Impex Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)LC114Tri(Delhi)

..... exported. this was the clarification issued by the board under circular no. 555/51 /2000-cx. 1, dated 19-10-2000 in respect of similar amendments carried out under section 11a of the act. i, therefore, hold that the refund claim by the appellant is not hit by time-bar. the requirement of disclaimer certificate is not a substantive ..... initially cleared for home consumption.4. i have considered the submissions of both the sides. section 11b of the central excise act was amended by section 101 of the finance act, 2000 with effect from 12-5-2000. after the amendment, the refund claim is required to be filed before the expiry of one year from the relevant date. as the ..... as the period specified under section 11b of the central excise act is one year from the relevant date; that the relevant date in respect of goods exported is the date on which the ship or the aircraft leaves india; that when the refund claim was filed by them amended section 11b has come into force.he relied upon the board .....

Director of Income Tax-ii Vs. Ohm Limited

Court : Delhi

..... assessed on the basis that 10% of the revenues will be deemed to be the profits as provided in section 44bb. in other words, the amendment made by the finance act, 2010 w. e. f. 01.04.2011 in both the sections, cannot have the effect of altering or effacing the fundamental nature of both ..... . because of the different modes or methods prescribed in the two sections for computing the profits, it apparently became necessary to clarify the position by making necessary amendments. that perhaps is the reason for inserting the second proviso to subsection (1) of section 44da and a reference to section 44da in the proviso below sub ..... (3) of section 143 and determine the sum payable by, or refundable to, the assessee. explanation for the purposes of this section, (i) "plant" includes ships, aircraft, vehicles, drilling units, scientific apparatus and equipment, used for the purposes of the said business; (ii) "mineral oil" includes petroleum and natural gas. special provision for computing .....

Sedco Forex International Vs. Deputy Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2000)72ITD415(Delhi)

..... expenses. the question was whether the 5 per cent of the selling agency commission was wholly exempt from tax under s. 4(3)(vi) of it act, 1922 (prior to its amendment in 1965) as a special allowance, benefit or perquisite specifically granted to meet expenses wholly and necessarily incurred in the performance of the duties of an ..... such taxpayers at 10 per cent of the aggregate of certain amounts, which have been specified in the said section. the provisions of s. 44bb were amended by the finance act, 1988 with retrospective effect w.e.f. 1st april, 1983 which clarifies that applicability of s. 44b will be restricted to the cases of only ..... and machinery on hire used, or to be used, in the prospecting for, or extraction or production of, mineral oils outside india. (i) "plant" includes ships, aircraft, vehicles, drilling units, scientific apparatus and equipment, used for the purposes of the said business.20. the aforesaid s. 44bb making a special provision for computing profits and gains .....