Judgment Search Results Home > Cases Phrase: company secretaries act 1980 chapter viii appeals Court: kolkata Page 58 of about 579 results (0.067 seconds)

State of Jharkhand and ors. Vs. Bank of Baroda and anr.

Court : Kolkata

..... suit. in such circumstances the defendant no.2 had made the present application and sought for following reliefs:(a) notice be issued to the state of jharkhand through chief secretary jharkhand. (b) state of jharkhand be substituted in place and stead of state of bihar, to plaintiff herein and the cause title be suitable amended. (c) defendant ..... (e) defendant no.1 be directed to cancel the charge in respect of the assets and properties mentioned in paragraph 26 of the petition registered with the registrar of companies. (f) adinterim order in terms of prayers above. (g) such further and other order or orders made and/or direction or directions be given as to this ..... covered under the 18 several bank guarantees. the bank guarantees were furnished by the defendant no.1 to then state of bihar. in view of the bihar reorganization act, 2000 the state of jharkhand was entitled to be joined as plaintiffs to the suit. the defendant no.2 sought to enforce rights emanating from its relationship with .....

M/S. Hindustan Lever Ltd. Vs. C.C.E., Calcutta-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2001)(75)ECC152

..... .: 1988 (35) elt 605 (sc)collector of central excise, hyderabad vs. m/s chempar drugs and linimentspadmini products vs. c.c.e., bangalore: 1989 (43) elt 195 (sc);pushpam pharmaceuticals company vs. c.c.e., bombay: 1995 (78) elt 401 (sc); (vi) mac laboratories (p) ltd. vs. c.c.e. bombay: 1985 (19) elt 307 (cegat); (vii) ashwini ..... upon the decision in the case of bombay chemical pvt. ltd. vs.c.c.e.: 1995 (77) elt 3 (sc); haldyn glassworks pvt. ltd. vs. m.l.badhwar: 1980 elt 291 (bom; and mechanical packing industries ltd. vs.c.l. nangia: 1981 elt 144 (bom). he further argues that in taxation matters, if two interpretations are possible, the ..... and it did not contain any specific allegation whatsoever of any fraud, collusion, wilful misstatement or suppression of facts or contravention of any of the provisions of central excise act and the rules made thereunder with intent to evade payment of duty. he further submits that in any event the appellants are not guilty of willful suppression and / .....

T.S. Venkatesan Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2000)74ITD298(Kol.)

..... wallace & co. the department found that lot of cash was generated out of which payments were also made to top executives who were involved actively in the activities of the company leading to generation of cash and assessee is one of them. he has contended that mr. pandiya was actively involved in such activities of m/s. shaw wallace & co. ..... cit [1965] 57 itr 532 (sc) (at page 539) (5) addl. ito v. t. mudduveerappa sons [1993] 45 itd 12 (bang.) (at page 30) (7) kishinchand chellaram v. cit [1980] 125 itr 713 (sc) (at pages 720 and 723) (8) smt. panna devi chowdhary v. cit [1994] 208 itr 849/75 taxman 507 (bom.) (at pages 858 and 859) (9 ..... fix a liability upon a person. the hon'ble supreme court also observed that even assuming that the entries in loose sheets are admissible under section 9 of the evidence act to support an inference about correctness of the entries still those entries would not be sufficient without supportive independent evidence. in amar singh's case (supra) it has been .....

Moulvi Ali HossaIn Mian and ors. Vs. Rajkumar Haldar and ors.

Court : Kolkata

Reported in : AIR1943Cal417

..... heirs or legal representatives upon a future contingency, which may happen beyond a life or lives in being and 18 years thereafter, would be perfectly valid : walsh v. secretary of state for india (1863) 10 h.l.c. 367. it concerns rights of property only and does not affect the making of contracts which do not create rights ..... the court plainly indicate that in that case there would have been a perfectly enforceable covenant by powell at the instance of the london and south western railway company and the whole doctrine of the rule against perpetuity would have absolutely nothing to do with it.13. farwell l.j. further observed:the fact that there ..... were made in connection with question as to whether the plaintiff could get the benefit of twelve years' limitation as provided for in article 142, limitation act. the transfer of property act itself indicates that for the purpose of perpetuities the cestui que trust is to be considered as having interest in land (see the illustration to section .....

income-tax Officer Vs. Gopalpur Tea Co. Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1985)12ITD259(Kol.)

..... bonus amounting to rs. 7,55,877 only could have been paid in view of the amendment by the payment of bonus (amendment) act, 1977. therefore, according to him, the assessee-company could not have paid a single penny over and above this amount and the payment of rs. 4,07,776 paid by the assessee ..... considered, the payment of bonus act is related only to three types of bonus which have been indicated above. this conclusion is well supported by the decision of the supreme court in sanghvi jeevraj ghewar chand v. secretary, madras chillies, grains & kirana merchants workers union airmumbai kamgar sabha v. abdulbhai faizullabhai air 1976 sc 1455, hukumchand ..... payment of bonus (amendment) act, 1977, and section 36(1)(ii) of the income-tax act, 1961 ('the act'). he, therefore, disallowed this claim.2. on appeal before the commissioner (appeals), the assessee relied upon the decision of the hon'ble supreme court in hukumchand jute mills ltd. v. second industrial tribunal [1980] 3 taxman 43 and some .....

Commissioner of Income-tax Vs. Borhat Tea Co. Ltd.

Court : Kolkata

Reported in : [1992]193ITR134(Cal)

..... less than 10 per cent, but shall not exceed one and a half times of 75 per cent. (83 1/3 per cent. in the case of company assessee with effect from september 1, 1980) of the assessed tax as defined in sub-section (5) of section 215. section 215 (5) defines 'assessed tax' :'assessed tax, means the tax ..... the provision of section 192 to 194, section 194a, section 194c, section 194d and section 195 on any income (as computed before allowing any deductions admissible under the act) on which tax is required to be deducted under the said sections and which has been taken into account.the question, therefore, is what is the precise meaning of ..... respect of interest and dividend income from tata finlay ltd. would have to be taken into account while computing the assessed tax as defined under section 215 (5) of the act for the purpose of determining the quantum of minimum penalty impossible for the default falling under section 273 (1) (b). the tribunal, therefore, directed the income-tax officer .....

Maniraj Industries Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(154)ELT264Tri(Kol.)kata

..... facts and circumstances of the instant case." on analysis of evidences on record, the irrefutable conclusion which emerges is that m/s. maniraj industries existed since 1980. it engineered setting up of a shadow unit, viz., m/s. macborn in 1988-89 only with the objective to avail of ssi exemption benefits, ..... hereinafter referred to as maniraj in short) is a partnership firm, having following partners, engaged in the manufacture of biscuits falling under chapter 19 of the central excise tariff act, 1985 :- (b) appellant - m/s. macborn industries, chauliaganja, cuttack (hereinafter referred to as macborn in short) is also a partnership firm having following partners ..... and c has got more than one factory, all these factories should of course, be combined. limited companies whether public or private, are separate entities distinct from the shareholders composing it. hence, each limited company is a manufacturer by itself and will be entitled to a separate exemption limit and hence the question .....

Wealth-tax Officer Vs. B.K. Chatterjee

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1982)1ITD857(Kol.)

..... tax deducted but not paid together with simple interest payable thereon, if any, for delayed payment shall be a charge upon all the assets of the person or the company, as the case may be. thus, the tax and/or interest payable by the responsible person concerned would be a liability on all his assets. such liability has not ..... , that is, deduction of tax from the salaries payable to the employees, would not amount to a liability arising in consequence of any order passed under the income-tax act or other acts specified therein. therefore, he held that the conditions envisaged under items (a) and (b) to sub-clause (iii) of section 2(m) would not be satisfied in ..... involve a common ground. these appeals relate to the assessment years 1970-71 to 1975-76 and are directed against the consolidated order of the aac dated 17-9-1980 wherein he held that the taxes deducted at source from the salaries of the employees but remaining unpaid to the credit of the central government for more than 12 months .....

Satis Chandra Ghosh Vs. Kalidasi Dasi

Court : Kolkata

Reported in : AIR1922Cal203,68Ind.Cas.577

..... plaint, and no variation between pleading and proof can be allowed. in support of this position, reference has been made to the following passage from the judgment in bansiram v. secretary of state35 ihd. cas. 284 : 20 c, w. n. 638 ' two principles, it is well settled, are applicable in these circumstances. in the first place, as ..... judge for a succession certificate to enable her to realise a sum of rs. 2,825 for which her late husband had been insured in the phoenix insurance company ltd. on the 23rd february she filed a further petition' asking that government promissory notes of the total approximate value of rs. 7,500 should be included ..... than a suit for a pure declaratory decree without consequential relief, was ever intended to he included within clause 17 (iii) of schedule 11 of the court foes act, 1870. similar remarks were applicable to the memorandum of cross-objections. the appellant and respondent were consequently sailed upon to value the reliefs sought in the appeal and .....