Judgment Search Results Home > Cases Phrase: chandernagore merger act 1954 Court: delhi Page 7 of about 74 results (0.043 seconds)

British Airways Plc. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2002)80ITD90(Delhi)

..... 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 assessee to bring on record necessary information should not be blocked even at this belated stage as the purposes of correctly determining ..... have carried out further research which shows that british airways published accounts for the last two years reflect operating profits returns between 5.83% and 6.53% and section 44bba of the indian income-tax act, 1961 provides for a 5% 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 not ..... enter into an agreement with the government of any country outside india- (a) for the granting of relief in respect of income on which have been paid both income-tax under this act and income-tax in that country, or (b) for the avoidance of double taxation of income under this act and under the corresponding law in force in that country, or (c) for exchange of information for the prevention of evasion or avoidance of income-tax chargeable under this ..... cooperation 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. .....

Commissioner of Income Tax-Iii vs.shyam Telelink Ltd.

Court : Delhi

..... sub-section (1) thereof, with which we are concerned, reads as under: (1) subject to the provisions of this act, the total income of any previous year of a person who is a resident includes all income from whatever source derived which (a) is received or is deemed to be received in india in such year by or on behalf of such person; or (b) accrues or arises or is deemed ..... on the question of application of the accounting principles, section 145 of the act and mandate of the companies act and paragraph 9 of the accounting standards, in dinesh kumar goel (supra) it ..... it is difficult to say that this distinction has been throughout maintained in the act and perhaps the two words seem to denote the same idea or ideas very similar, and the difference only lies in this that one is more appropriate than the other when ..... sanjiv khanna, j.these appeals by the revenue under section 260a of the income tax act, 1961 (act, for short) in the case of sistema shyam teleservices ltd. ..... (supra):-" the expression profits or gains in section 10(1) of the income-tax act has to be understood in its commercial sense and there can be no computation of such profits and gains until the expenditure which is necessary for the purpose of earning the receipts is deducted therefrom whether ..... however, in cases of mergers and acquisitions, companies sometimes undertake to defer revenue expenditure over future years which brings in the concept of deferred tax ita nos.70/2013, 73/2013 & 1069/2017 page 13 ..... tax [1954]. .....

Pr. Commissioner of Income Tax-8 vs.sistema Shyam Teleservices Ltd.

Court : Delhi

..... sub-section (1) thereof, with which we are concerned, reads as under: (1) subject to the provisions of this act, the total income of any previous year of a person who is a resident includes all income from whatever source derived which (a) is received or is deemed to be received in india in such year by or on behalf of such person; or (b) accrues or arises or is deemed ..... on the question of application of the accounting principles, section 145 of the act and mandate of the companies act and paragraph 9 of the accounting standards, in dinesh kumar goel (supra) it ..... it is difficult to say that this distinction has been throughout maintained in the act and perhaps the two words seem to denote the same idea or ideas very similar, and the difference only lies in this that one is more appropriate than the other when ..... sanjiv khanna, j.these appeals by the revenue under section 260a of the income tax act, 1961 (act, for short) in the case of sistema shyam teleservices ltd. ..... (supra):-" the expression profits or gains in section 10(1) of the income-tax act has to be understood in its commercial sense and there can be no computation of such profits and gains until the expenditure which is necessary for the purpose of earning the receipts is deducted therefrom whether ..... however, in cases of mergers and acquisitions, companies sometimes undertake to defer revenue expenditure over future years which brings in the concept of deferred tax ita nos.70/2013, 73/2013 & 1069/2017 page 13 ..... tax [1954]. .....

Parke Davis India Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1991)LC154Tri(Delhi)

..... the appellants have contended before us in these appeals that the product is a bulk drug basing their reliance on the extract from the british pharmaceuticals codex 1954 which is extracted above and also from the extract of the information pertaining to the product as appearing in martindale extra pharmacopoeia (26th edition) at page 906 which is re-produced below :- "red mercuric iodide resembles ..... literature on which reliance has been placed which is extracted above, they have also submitted that the product has been considered as a drug under the drugs and cosmetics acts and rules and the same is also manufactrued under the strict control of the said licence. ..... notice has been issued under proviso to sub-section (1) of section ha of the act with the same allegation as in the earlier show cause notice in respect of appeal ..... 68 of the first schedule to the central excises and salt act, 1944 (1 of 1944), from the whole of duty of the excise ..... the time of filing of the classification list and got the same approved as exempt under the said notification and therefore the extended period of 5 years under the proviso to section 11a of the act was attracted and, therefore, he confirmed the demand. ..... 68 of cet of first schedule of central excises and salt act, 1944; and also manufacture the said product and cleared it claiming ..... they have submitted that there cannot be any suppression of facts as alleged by the department and contended that the demand was barred under section 11a of the act. .....

Peak Chemical Corporation Inc Vs. National Aluminium Co. Ltd

Court : Delhi

..... muralidhar judgment 07.02.2012 introduction 1.1 both these petitions are filed under section 34 of the arbitration and conciliation act, 1996 ('act') against the award dated 16th february, 2005 of the learned sole arbitrator. ..... also, for the plea of frustration to succeed, in terms of section 56 of the contract act, the mere fact of increase in prices of the commodity contracted to be supplied may not suffice. ..... as regards the award of interest, section 31 (7) of the act does permit the arbitrator to award reasonable interest. ..... moreshwar parashram air 1954 sc 236, union of india v. ..... after referring to section 56 of the contract act, 1872 it was held that despite the abnormal rise of price in labour and materials, the contract could not be said to have suffered frustration. ..... significantly, delay has not been specified as one of the grounds under section 34 of the act for setting aside an award. ..... whether the claimant has acted contrary to accepted commercial practices?.5. ..... nalco then appointed a former chief justice of india to act as the sole arbitrator. ..... reference was also made to section 38 (2) of the sale of goods act, 1930..31. ..... it would be straining the language of that provision to hold that delay in the pronouncement of an award would by itself place it in "conflict with the public policy of india" within the meaning of section 34 (2) (b) (ii) of the act. .....

Sushil Arora vs.state

Court : Delhi

..... -b ipc not having been challenged by any appeal by the state, the necessary corollary being that the order has to be construed as one of acquittal on the said charge i, however, find no substance in the plea in as much as the acts of commission or omission proved at the trial by the prosecution through cogent evidence have brought home facts, the conduct manifesting wherefrom shows sharing of common intention and thus, binding all the appellants together under ..... shalini (dw-2) about hemant garg (a-2) not being adept in driving a car and he having engaged one ankur as the driver, or about the eventual intention to sell the indica car, are claims which cannot per se be believed or acted upon, particularly, in the face of consistent testimony showing that it was appellant hemant garg (a-2) who was driving the indica car at the time of the incident, he being earlier present with the two appellants who ..... state (delhi administration), (1979) 3 scc90 which reads:-" 8 there is a clear distinction between the conduct of a person against whom an offence is alleged, which is admissible under section 8 of the evidence act, if such conduct is influenced by any fact in issue or relevant fact and the statement made to a police officer in the course of an investigation which is hit by section 162 of the criminal procedure code. ..... 16. of madhya pradesh [air1954sc31: ..... m.p. [air1954sc15: ..... state of madhya pradesh [air1954sc31:1954. .....

Sanjeev Kumar @ Kalia vs.state

Court : Delhi

..... in the crime in furtherance of the common intention cannot conceive of some independent criminal act by all accused persons, besides the ultimate criminal act because for that individual act law takes care of making such accused responsible under the other provisions of the code ..... 901 (2) held that it is only when a court with some certainty hold that a particular accused must have pre-conceived or pre- meditated the result which ensued or acted in concert with others in order to bring about that result, that section 34 may be applied.41. ..... be held guilty only under section 304 part ii as he had intentionally joined in the commission of an act with the knowledge that the assault on shashi was likely to result in his death. ..... 34 deals with the doing of separate acts, similar of diverse, by several persons; if all are done in furtherance of a common intention, each person is liable for the result of them all, as if he had done them himself, for 'that act' and 'the act' in the latter part of the section must include the whole action covered by 'a criminal act' in the first part, because they refer to ..... words, the prosecution must prove facts to justify an inference that all the participants of the act had shared a common intention to commit the criminal act which was finally committed by one or more of the participants. ..... reported at 1954 air (sc) 706, wherein the hon ble supreme court convicted two accused persons under section 326 of ipc while the third accused was convicted under .....

Rajesh @ Rajesh Rickshewala vs.state

Court : Delhi

..... in the crime in furtherance of the common intention cannot conceive of some independent criminal act by all accused persons, besides the ultimate criminal act because for that individual act law takes care of making such accused responsible under the other provisions of the code ..... 901 (2) held that it is only when a court with some certainty hold that a particular accused must have pre-conceived or pre- meditated the result which ensued or acted in concert with others in order to bring about that result, that section 34 may be applied.41. ..... be held guilty only under section 304 part ii as he had intentionally joined in the commission of an act with the knowledge that the assault on shashi was likely to result in his death. ..... 34 deals with the doing of separate acts, similar of diverse, by several persons; if all are done in furtherance of a common intention, each person is liable for the result of them all, as if he had done them himself, for 'that act' and 'the act' in the latter part of the section must include the whole action covered by 'a criminal act' in the first part, because they refer to ..... words, the prosecution must prove facts to justify an inference that all the participants of the act had shared a common intention to commit the criminal act which was finally committed by one or more of the participants. ..... reported at 1954 air (sc) 706, wherein the hon ble supreme court convicted two accused persons under section 326 of ipc while the third accused was convicted under .....

Krishan Das and anr. Vs. Union of India and anr.

Court : Delhi

Reported in : 1983(5)DRJ224; 1984(1)SLJ172(Delhi)

..... inter-se seniority posts merger and combination. ..... _________________________________________________________________________ (4) kishan das and brij lal entered the service of the c.g.h.s.as compounders in 1954. .....

Sheraton International Inc. Vs. Deputy Director of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2007)293ITR68(Delhi)

..... with the government of any other country for: (a) the granting of relief in respect of income on which have been paid both income-tax under this act and income-tax in that country; or (b) for the avoidance of double taxation of income under this act and under the corresponding law in force in that country; or (c) for exchange of information for the prevention of evasion or avoidance of income-tax chargeable ..... agreement with the government of any other country for: (a) the granting of relief in respect of income on which have been paid both income-tax under this act and income-tax in that country; or (b) for the avoidance of double taxation of income under this act and under the corresponding law in force in that country; or (c) for exchange of information for the prevention of evasion or avoidance of income-tax ..... it pertaining to industrial, commercial and scientific experience for consideration, the payment of such consideration in lump sum or on periodical basis falls within the domain of section 9 of the it act, 1961 as well as article 12 of dtaa between india and usa which deals with the payments on account of 'fees for included services' and/or 'royalty'. ..... department while giving approval to a particular agreement examines that agreement from its own angle and within the mandate provided to that authority under the particular acts or rules and, therefore, such approval does not preclude the other departments from examining the nature of payment under the relevant statute. ..... ( .....