Judgment Search Results Home > Cases Phrase: aircraft amendment act 2007 section 13 amendment of section 11a Court: mumbai Page 1 of about 67 results (0.131 seconds)

Balsara Hygiene Products Ltd. and Another Vs. D.S. Saxena and Another

Court : Mumbai

Reported in : 1994(2)BomCR164; [1994]208ITR623(Bom)

..... speech and expression within article 19(1)(a) of the constitution of india. 16. the real question which requires determination is whether the impugned amendments in section 37 of the income-tax act restrains or curtails commercial speech. in the decisions in express newspapers (p.) ltd. v. union of india : (1961)illj339sc , the question ..... the freedom of speech and expression on businessmen to advertise, it is necessary to refer to the exact ambit of the amended provisions under challenge. 8. section 37 of the income-tax act provides that any expenditure not being expenditure of the nature described in sections 30 to 36 and not being in the ..... from april 1, 1981. 3. parliament by the finance act, 1983, again amended section 37 by inserting sub-sections (3a) to (3d) and, inter alia, provided that 20 per cent. of the expenditure incurred on advertisement, publicity and sales promotion, running and maintenance of aircraft and motor cars and payments made to hotels would be disallowed .....

Narang Hotels and Resorts Pvt. Ltd. Vs. State of Maharashtra and ors.

Court : Mumbai

Reported in : [2004]135STC289(Bom)

..... originally contained the explanation, the reproduction of which is not necessary at this stage.66. the original explanation to article 286(1) was deleted by the constitution (sixth amendment) act after the judgment in the bengal immunity co. ltd. v. state of bihar : [1955]2scr603 , and sub-articles (2) and (3) were inserted permitting the ..... unit to be parked inside the international airport after completing customs, quarantine and other legal formalities and keep ready for being delivered to a foreign going aircraft. the final requirement of the quantity is notified to the supply unit just a few minutes before the flight takes off with slight modification or change ..... submits that the sale in the course of exports must take place only after the goods have crossed the customs frontiers of india meaning thereby vessel or aircraft must leave customs area towards its onward journey to a foreign destination. he submits that the judgment referred to by the petitioners in the case of minerals .....

Madan Malji Kambli and Others Vs. State of Goa, Through Its Chief Secr ...

Court : Mumbai Goa

..... and replace the entry in the concurrent list by a comprehensive entry covering the whole subject. (see statement of objects and reasons in respect of constitution (seventh amendment) act, 1956)." 11. the scope of entry 42 in list iii of the seventh schedule has been considered in detail in rustom cavasjee cooper -vs- union of ..... argued that the international airport, its establishment, maintenance and operation is only by the central government and none else. the state government is empowered by the aircraft act to establish, maintain and operate a airport. once there can be a private airport and the function of the authority under section 12(1) inter alia ..... had appointed international civil aviation organization (icao) as consultants for conducting a goa dual airport study. icao submitted its report to the government in august 2007. the respondent craves leave to refer to and reply upon the said report at the time of the hearing. the report takes into consideration that both the .....

Cedric D'Silva Vs. Union of India (UOi) through the Under Secretary to ...

Court : Mumbai

Reported in : 2008(1)BomCR70; (2007)109BOMLR2397; [2008(116)FLR247]; (2008)ILLJ483Bom

..... service, rights, obligations of either party, which are not amended in terms of this agreement will not be adversely affected.the other contention which was sought to be raised on behalf of the management is based on the aircraft rules, 1937 and the operation manual. the aircraft act and rules were in force even at a time justice ..... officer which was the basic material on which the appropriate government seems to have formed its opinion which can be seen from the communication of 15th february, 2007 rejecting the reference. prima facie the inference drawn and many of the reasons given in the failure report would be either totally erroneous or irrelevant for deciding ..... . the petitioner subsequent to the order of this court has received a communication dated 15th february, 2007 which reads as under:capt. cedric d'silva, senior commander, jet airways, prima-facie is not a workman under the id act, in view of the predominant nature of the duties assigned to him i.e. managerial/supervisory work .....

Micoperi S.P.A. Milano Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2002)82ITD369(Mum.)

..... is to give effect to that meaning. the sixth principle of interpretation is that due consideration must be given to the law as it stood before the amendment and the purpose of enactment, the remedy, if any, defect that existed before the enactment.13. according to the above principles of interpretation, the first is ..... helicopter services. in the above case, the non-resident company derived profits and gains from the business of exploration etc., of mineral oils or operation of aircrafts. the company entered into a contract with c, another non-resident company to provide helicopter services to facilitate the operation of a joint venture project of ..... m/s hhi on account of mobilisation/demobilisation activities and insurance connected therewith from the gross receipts while computing the taxable income under section 44bb of the it act. the learned cit(a) has failed to appreciate that the d.b. crawler barge have ultimately been brought to locations within the continental shelf/exclusive .....

Commissioner of Income Tax Vs. Siemens Aktiongesellschaft

Court : Mumbai

Reported in : (2008)220CTR(Bom)425; [2009]310ITR320(Bom); [2009]177TAXMAN81(Bom)

..... by way of technical fees and (3) reimbursement of expenses, are taxable in india considering the provisions of section 9 of the it act as amended w.e.f. 1st june, 1976.18. the finance act, 2007 has inserted the explanation to section 9(1) with retrospective effect from 1st june, 1976. the supreme court in ishikawqjma-harima ..... in the form of rents, royalties, interests, dividends, management charges, remuneration for labour or personal services or income from the operation of ships or aircraft but shall include rents or royalties in respect of cinematographic films. a reading of this article may prima facie indicate that only royalties from cinematographic films form ..... the foreign government or company with technical knowledge, plans, a licence and facilities for the interchange of staff to enable them to manufacture specified types of aircraft engines. the agreements were for various periods. the question was whether in computing the company's profits or gains, the lump sums paid to it .....

Indian National Shipowners' Association, a Company having Its register ...

Court : Mumbai

Reported in : 2009(5)BomCR369; 2009(111)BomLR1529; (2009)224CTR(Bom)197; [2009]17STJ255; 2009[14]STR289; [2009]19STT408; (2009)22VST293(Bom)

..... the present petition is liable to be dismissed.34. we are concerned here with the scope of entry (zzzy) inserted into section 65(105) of the finance act 1994 by the finance act, 2007. the moot question is what kind of services are covered by this entry. as noticed by us hereinabove entry (zzzzj) was inserted into section 65(105) of ..... direct nexus to mining activities. entry (zzzzj) is not a carve out of entry (zzzy). both entries are independent. entry (zzzzj) was not inserted into the finance act by amending entry (zzzy). it is not possible to invent a remote connection of the services rendered by the members of the 1st petitioner to mining activities and hold that they ..... of the 1st petitioner are only of transport of goods and men by sea. he drew our attention to section 65-105-(zzn) of the finance act, 1994 which relates to transport by aircraft. he also referred to section 65-105-(zzp) which relates to transport by road. he also referred to section 65-105(zzz) which covers transport .....

Veena Investments (P) Ltd. Vs. Asstt. Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... on by him. the above definition was in force between 1-4-1997 to 31-3-1999. the definition of 'assets' under section 2(ea) of wealth tax act underwent an amendment with effect from 1-4-1999 and it was provided as under: (i) any building or land appurtenant thereto (hereinafter referred to as 'house'), whether used for residential ..... as assets for the purpose of computation of net wealth as per the provisions ofsection 2(ea) of the act (ii) motor car other than those used in the business of running on hire or stock-in-trade; (iv) yachts, boats and aircrafts, other than those used for commercial purposes; (vi) cash in hand, in excess of rs. 50,000 ..... of individuals and hindu undivided families and in case of other persons, any amount not recorded in the books of account. 11. the definition of 'assets' in section 2(ea) of wealth tax act is an exhaustive definition, which .....

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

Court : Mumbai

Reported in : 2003(4)ALLMR829; 2003LC898(Bombay); 2003(158)ELT274(Bom); 2004(1)MhLj497

..... relating to vested right is not only prospective.'37. in the case of hitendra vishnu thakur (supra), the apex court laid down the ambit and scope of an amending act and its retrospective operation as follows: (scc p. 633, para 26)'(i) a statute which affects substantive rights is presumed to be prospective in operation unless made ..... amounting to rs. 14,18,311/- and rs. 14, 26,077/- respectively under rule 12 of the central excise rules, 1944. section 11b of the act (prior to amendment by finance act, 2000) provided that the application for rebate of duty shall be made within six months from the date of shipment, however, in the present case the ..... such goods are exported outside india or shipped as provision or stores for use on board a ship proceeding to a foreign port (or supplied to a foreign going aircraft) to such extent and subject to such safeguards, conditions and limitations as regards the class or description of goods, class or description of materials used for manufacture thereof .....

Commr. of Cus. Vs. Hindustan Petroleum Corporation

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(121)ELT109Tri(Mum.)bai

..... what the department relies upon.9. our attention however has been drawn to the public notice no. 131 of 17-9-1997 of the mumbai custom house. by this amendment, paragraph 11a has been added to the public notice which reads as follows : "the oil companies shall take the shore tank dip measurement in the presence of po and ..... are imported into india. india includes the territorial waters thereof. therefore, accepting the department's logic would result in a situation in which the act of import is complete as soon as the ship or aircraft carrying the imported goods enters the territorial waters. this was in fact, the view that has been rejected by the supreme court in garden ..... waters, the import is complete. we do not agree with the submission. this court in its opinion in re. the bill to amend section 20 of the sea customs act, 1878 and section 3 of the central excises and salt act, 1944,1964 (3) scr 787 at page 823 observed as follows : "truly speaking, the imposition of an import duty, by .....