Judgment Search Results Home > Cases Phrase: chandernagore merger act 1954 Court: delhi Page 5 of about 74 results (0.079 seconds)

M/S. L.G. Electronics India Private Limited Vs. the Asstt. Commissione ...

Court : Income Tax Appellate Tribunal ITAT Delhi

..... needs to determine the arm's length price in respect of the international transaction made by the domestic entity, with the foreign entity, which is its associated enterprise within the meaning of section 92a of the act, taking into consideration all the rights obtained and obligations incurred by the two entities, including the advantage obtained by the foreign entity. (4). p. ..... it was submitted that the expression in the nature of has been clarified by way of insertion of explanation to section 92b by the finance act, 2012 with retrospective effect from 1-4-2002, but the case under consideration does not fall in any of the sub-clauses of clause (i) of the explanation to section 92b so as to be called as an international ..... clause (c) of explanation to sub- section (1) of section 263 is an example of a provision encompassing both full and partial merger of the assessment order with that of the cit(a) so as to permit the cit to exercise the revisional power on that part of the assessment order which has not been considered and decided by the ..... 's length price of an international transaction in the nature of expense is rs.100 and the amount of actual expense recorded in the books of account is rs.80/-, then the arm's length price of such expense at rs.100 will be ignored, because acting upon such alp will lead to lowering of the total income by rs.20, which isn't permissible as per sub-section (3). ..... observed that the concept of partial merger is not alien to the act. ..... others 1954 air .....

Parekh Prints Vs. Union of India

Court : Delhi

Reported in : 45(1991)DLT456; 1992(37)ECC78; 1991LC167(Delhi); 1992(62)ELT253(Del); ILR1992Delhi304

..... low yield from the additional duties of excise vis-a-vis many-fold increase in the revenue from the sales tax during the period the act has been in operation; (4) states also apprehend that perhaps merger would remove completely the identity of additional duties of excise as a separated levy and would prejudice the interests of the states. 34. ..... article 265 no tax could be levied or collected except by authority of law and since that authority was lacking, the additional duties act is invalid and further that the notifications issued there under or under the central excise act are again ultra virus the provisions of article 274 of the constitution which requires prior recommendation of the president to bills affecting taxation ..... if during a financial year there is levied and collected in any state a tax on the sale or purchase of the commodities to which the act applies, no sums shall be payable to that state out of the additional duties of excise in respect of that financial year, unless the central ..... as it had been introduced in the parliament on the recommendation of the president and that the central excises and salt and additional duties of excise (amendment) act, 1980, was unconstitutional as it was not introduced in parliament on the recommendation of the president inasmuch as under article 274 no bill or amendment which imposed or varied any tax ..... the state of orissa - : [1954]1scr1 , the court examined the precise scope and meaning of the doctrine of colourable .....

Government of National Capital Territory of Delhi and Others Vs. Union ...

Court : Delhi

..... the exercise of his functions in relation to matters with respect to which the legislative assembly of the union territory has power to make laws except in so far as he is required by or under this act to act in his discretion or by or under any law to exercise any judicial or quasi-judicial functions: provided that, in case of difference of opinion between the administrator and his ministers on any matter, ..... the relations of the government with any state government , the supreme court of india or the high court of delhi; (iv) proposals or matters required to be referred to the central government under the act or under chapter v; (v) matters pertaining to the lieutenant governor's secretariat and personnel establishment and other matters relating to his office; (va) matters on which lieutenant governor is required to make order ..... . it is also pointed out by the leaned asg that as per rule 7 read with rule 2(d) of the indian administrative service (cadre) rules, 1954 made by the central government under section 3(1) of the all india services act, 1951, all appointments to joint cadre shall be made by the "joint cadre authority" which has been constituted vide notification dated 25.04.1995 by ..... provinces delhi, ajmer and coorg and some erstwhile indian states which were retained as centrallyadministered areas after their merger with india; the latter group consisted of the following areas: himachal pradesh, bhopal, bilaspur, cooch-behar, kutch, tripura, manipur and vindhya pradesh .....

institute of Human Behaviour and Allied Sciences Vs. Govt. of Nct of D ...

Court : Delhi

..... court has held that all along the defendant used open land as any neighbour could use for drying saris and if the plaintiff s suit was on the allegation that neighbours were now committing acts of waste of his property by digging foundation and they be restrained from doing so, the averments in the plaint could never be treated as averments of the plaintiff having been dispossessed. ..... on the other hand, the assertion of title by the real owner is evident from the eviction proceedings under the ppa act right from 1969; the execution of the order of eviction on 27th october, 1987 by the estate officer; and the further actions of ihbas noted hereinabove ..... except construction of water tank and shed over the open land and construction of roof in front of the shop the appellant has not done any substantial acts of possession over the land which may excite the attention of the respondent that she has been dispossessed. ..... alia, provides that where, in the case of any suit or application for which a period of limitation is prescribed by the act, the knowledge of the right or title on which a suit or application is founded is concealed by the fraud of the defendant or his agent (section 17(1)(b)) or where any document necessary to establish the right of the plaintiff or applicant has been ..... likewise, the doctrine of merger also gets attracted. ..... ghulam mohmudin and others air 1954 jammu and kashmir 32 which was invoked by the petitioners before this court, as indeed before the learned addl .....

British Airways Plc. Vs. Dy. Cit

Court : Delhi

Reported in : (2001)73TTJ(Del)519

..... submitted 'british airways operations in india is limited to international traffic and as per dgca rules is not permitted to indulge in domestic traffic, the profits related to british airways operations in india as per normal source rules under the act, may be said to be arising in india and hence taxable in india.in view of the above said discussion, the income of the assessed is to be computed as business income which the assessed himself has agreed as per the provisions of ..... from the premises of violation of principles of natural justice, only for the reason that being conscious of the fact that the tribunal is the highest fact-finding authority under the scheme of the income tax act of 1961 and thus, in the particular case, any serious and bona fide effort of the assessed to bring on record necessary information should not be blocked even at this belated stage as the purpose of correctly ..... research which shows that british airways published accounts for the last two years reflect operating profits returns between 5.83 per cent and 6.53 per cent and section 44bba of the indian income tax act, 1961 provides for a 5 per cent deemed profit for these international airlines operating in india, who do not have the benefit of tax treaty protection, in the light of that evidence, i believe the offer is ..... co-operation ranges from pooling of supply of spare parts at airports, via the alternating operation of certain flight routes, to the merger of enterprises'. ..... neely (1954) 11 w.w.r. .....

Shalimar Cinema and anr. Vs. BhasIn Film Corporation and anr.

Court : Delhi

Reported in : ILR1985Delhi14

..... of the omission to give to a judgment-debtor the notice corporation & another under order 21 rule 66 civil procedure code and was in fact concerned with the result of non-compliance with section 35 of the bengal money lenders act (10 of 1940) which was a provision relating to the contents of the sale proclamation and its effect is to amend or supplement order 21 rule 66(2) (a) which directs the court to specify in the sale proclamation 'the property to be sold' ..... when the breach of the more protective provision for the judgment-debtor that is a breach of s.35 of the bengal money lenders act (10 of 1940) was held only an irregularity to be taken note of under order 21 rule 90 of the code of civil procedure, the omission to give notice under order 21 rule 66 ..... unless the court is satisfied about the adequacy of the price the act of confirmation of the sale would not be a proper exercise of judicial ..... , it follows that if the provision of a statute is only directory, an act done in contravention thereof is only an irregularity and not a nullity. ..... ltd, and others air 1954 bom 305 according to which the mere proof of the hand-writing on the document would not tantamount to prove the contents or correctness ..... a defect in the sale proclamation within the meaning of sub-rule (2) of order 21 rule 90 and wherein it was consequently held that an objection that the sale proclamation did not conform to section 35 of the bengal money lenders act could not avail a judgment-debtor in an applicalior. .....

M/S Federal Motors Pvt Ltd Vs. M/S Atma Ram Properties Pvt Ltd

Court : Delhi

..... similarly placed premises are irrelevant as they are collusive and not binding on the tenant; (d) the increase in rent cannot be made unilaterally by the landlord contrary to the provisions of section 6a of the act; (e) the landlord had already filed a similar application in the past and is hence precluded from filing the present application; and (f) the purpose of order xli rule 5 of the first schedule to the ..... reasoning of the supreme court will be discussed in further detail at a more appropriate juncture, it requires noticing herein that the supreme court held inter alia that the doctrine of merger does not have the effect of postponing the date of termination of tenancy merely because the decree of eviction stands merged in the decree passed by the superior forum at a latter ..... century and three generations later when things are no longer the same and the urban centres are faced with newer problems, some of those having their origin in the rent act itself, there is the need to take a relook on the court's attitude towards the relationship between the landlord and the tenant and to provide for a more level ground in ..... appeal is decided with a reasoned order or otherwise, the original order merges with the appellate order and cannot be reviewed, being non existent by operation of the doctrine of merger.73 it also observed inter alia that where the leave to appeal is not granted or, on being granted, the appeal is dismissed without a reasoned order, the 72 73 supra, n. ..... 1954 ..... 1954 .....

Joint Commissioner of Income Tax Vs. Khanna and Anndhanam

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2008)115TTJ(Delhi)663

..... if your firm and the counterpart firms wish to begin practicing under a new name before the national merger becomes legally effective please contact the firm's chief operating officer, in order to make arrangements for signing the appropriate ..... the firm is pleased to welcome your firm to membership and hopes that your merger with the counterpart firms will soon be completed successfully.the relevant clauses of the agreement and ..... in voluntary and gratuitous payments, which are connected or linked with the office, vocation or occupation.13.2 income under the act connotes a periodical monetary return coming in with some sort of regularity or definite source. ..... 's supplemental agreement) in the event of your firm's departure from the firm as a result of the failure to complete the merger with the counterpart firms or as a result of executive committee decision. 6. ..... and any remaining right and obligations under this letter agreement, shall be extended to and remain binding upon your firm's successors, including any new firms arising from the merger of practices of two or more of the concurrent member firms in india. 3. ..... at the said meeting, drt international representatives proposed the merger of dh&s and tr firms in india in keeping with ..... thereafter a condition was circulated for sake of national merger between four constituent: firms of dhs and two constituent firms of tr amongst the constituents of dhs that they have to join the firm ..... received by the assessee on 11th june, 1954. ..... 1954 .....

Tikka Shatrujit Singh and ors. Vs. Brig. Sukhjit Singh and anr.

Court : Delhi

Reported in : (1992)105CTR(Del)249

..... a joint hindu family and such a sovereign ruler is a supreme legislature, the supreme judiciary and the supreme head of the executive and there could be no limitations on his authority and apparently so because even if he acted against any alleged rule of law, there was no court to enforce compliance by the sovereign ruler of any particular provisions of personal law.he has then referred to indian history as recorded in the white paper of indian states ..... meramvala and - it could not be the case since the merger agreement would be an act of state - that as a result of the merger agreement any interest was acquired by him in the properties held by ..... which devolves by principle of primogeniture vests in the holder thereof absolutely and exclusively.it is pleaded by him that he had joined indian army as a commissioned officer in 1954 and he had been posted at various places and had been leaving his things to a large extent in the hands of plaintiff no. ..... it has been also urged by the learned counsel for the plaintiffs that with the coming into force of hindu succession act, 1956, the alleged custom of primogeniture and impartible estate came to be abolished and, thus, the properties in question ..... he has pointed out that the political power of the british and subsequently the terms of any instrument of merger and thereafter the covenants entered into with the government of india only referred to the succession to the estate or gaddi and the alleged rule of primogeniture would have ..... 1954 .....

Eaton Corporation and anr. Vs. Bch Electric Limited

Court : Delhi

..... plaintiffs trademark ch (label) worldwide including india and proprietorship of plaintiff no.1 over the trademark ch control under no.205632 in class 9 since 3rd november, 1975 in accordance with the provisions of trade and merchandise marks act, 1958 and having admitted rights of plaintiff no.1 in the registered user agreement, defendant applied for registration of the identical/deceptively similar trademark under no.582999 in class 9 in the year 1992 and obtained registration thereof ..... that the registered user agreement dated 19th february, 1979 was recorded with the trade marks registry as per section 48 of the trade and merchandise marks act, 1958, thus, it does not lie in the mouth of the plaintiffs to say that use would accrue to the plaintiffs for the period 1979- ..... 7 that: user recognizes the trade mark owners title to the said trade marks and shall not at any time do or suffer to be done any act or thing which will in any way impair the rights of the trade mark owner in or to said trade marks. ..... , 1954 as per the provisions of the trade and merchandise marks act, ..... of ownership and merger merging cutlerhammer, inc ..... to show that the said registration and/or any other marks were part of the merger. ..... order thereon dated january 23, 1980, plaintiff no.1 was registered as subsequent proprietor of the mark cutler-hammer by virtue of certificate of merger. ..... and order dated 23rd january, 1980, plaintiff no.1 was registered as subsequent proprietor by virtue of certificate of merger.11. .....