Court : Mumbai
Reported in : (2004)188CTR(Bom)232; [2004]267ITR488(Bom)
..... of his contention. the assessee further submits that the shipping bill (p. 9 of paper book-i) clearly described the pre-recorded beta-cam tape as goods. exchange control declaration form no. aj (p. 10 of paper book-i) also described it as goods. the customs department which is the another wing of the ministry of finance ..... ) ninety per cent of any sum referred to in clause (iiia), (iiib) and (iiic) of section 28 or of any receipts by way of brokerage, commission, interest, rent charges or any other receipt of a similar nature included in such profits, and(2) the profits of any branch, office, warehouse or any other establishment of the assessee situate ..... court in the case of cit v. shriram pistons and rings ltd. : [1990]181itr230(delhi) , wherein the high court ruled that when remuneration is approved by the company law board of department of company affairs as required by the companies act, the it department cannot take a contrary view that it is excessive or unreasonable for the purpose .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2005SC2920; JT2005(6)SC79; (2005)5SCC665
..... placed reliance on several decisions namely, d.p. joshi v. state of madhya bharat : [1955]1scr1215 , kishan singh v. state of rajasthan : [1955]2scr531 , gopi chand v. delhi administration : 1959crilj782 , kangshari haldar v. state of west bengal : [1960]2scr646 and clarence pais v. union of india : [2001]2scr43 . we do not consider it necessary to ..... and exceptionally within the exclusive knowledge of the accused and which he could prove without difficulty or inconvenience. this principle was reiterated in sanjai @ kaka v. state (nct of delhi), : 2001crilj1231 and ezhil v. state of tamil nadu, : 2002crilj2799 .in r. v. oliver, 1943 all er 800, the accused was charged with having sold sugar ..... and sub-section (1), (8) and (9) of section 3 thereof read as under :'3. - general provisions for regulation and control. - (1) except as otherwise provided by or under this act, where a person is not a british citizen(a) he shall not enter the united kingdom unless given leave to do so in accordance .....
Tag this Judgment!Court : Delhi
Reported in : AIR1990Delhi87
..... is alleged to have been handed over to r.m. sekseria and dewan jarmanidas. soon thereafter, the said property was requisitioned under s. 3 of the delhi premises (requisition and eviction) act, 1947 vide an order dt.17th june, 1950. this requisition was with effect from 15th july, 1950 and the order of requisition was addressed to r. ..... the state by an executive action. it has always been thought necessary that statutory provision has to be made whereby power is given to the government to take control of such property. 73. legislative history in india would show that whenever the need has arisen necessary enactment or ordinance has been enacted, which is in the ..... defendant 3, in his evidence, that the ruler of kapurthala was paying all charges and was incurring all expenses including salaries of employees, gardening charges, municipal taxes, ground rent, water and electricity bills etc. and the suit property. in support thereof, the witness proved exs. cp/ 1 to c.p. 1/42 which showed that at .....
Tag this Judgment!Court : Kerala
Reported in : AIR1962Ker110
..... sprung from agricultural income. this applies not only to agricultural produce like paddy stored by some of the petitioners in their granary, but also to arrears of rent which had accrued due from their tenants. in the case of such arrears which stand in the position of debts due to the assessee, the mode of ..... such as a hindu undivided family'. the view that a hindu undivided family is a corporation was rejected as unsound and the argument founded on the indian income-tax act, 1922, that according to legislative practice, the term 'individual' must exclude a hindu undivided family from its connotation, was repelled as unsustainable, shah, j., observing ..... particular field are few that would not establish that there was no legislative practice', upadhya. j. drew largely on legislative practice relying also on the expenditure tax act 1957, though a post-constitution enactment, and also on the meaning of the term 'individual' in the dictionary and then surveyed the course of judicial decisions .....
Tag this Judgment!Court : Kerala
Reported in : AIR1999Ker93
..... relative at all; ande) discriminates against a christian who dies within 12 months of execution of the will, of which he has no control.we, therefore, declare that section 118 of the indian succession act is anomalous and anachronistic being violative of articles 14, 15, 25 and 26 of the constitution of india. section 118 of the indian ..... or development in england or any other foreign country. the indian parliament represents the will of the people of this country and that it is not guided or controlled by the wisdom of english legislature. it is the prerogative of the indian legislature to decide whether the impugned provision should be repealed or modified and till ..... by brother bhagwati. the test of directness of the impugned law as contrasted with its consequences was thought in a.k. gopalan and ram singh v. state of delhi, air 1951 sc 270 to be the true approach for determining whether a fundamental right was infringed. a significant application of that test may be perceived in naresh .....
Tag this Judgment!Court : Chennai
Reported in : AIR1986Mad66
..... 26th january 1955. the result, according to the learned counsel, therefore, is that no control order having been issued after the essential commodities act came into force, neither the textile commissioner nor the central government could fall back upon the control order of 1948, and therefore, the impugned notification must be deemed to have been issued ..... similar, indeed, identical to section 3 of the essential commodities act, 1955. on or after 1-4-1955 the control order got its sustenance from the power under section 3 of the essential commodities act read with section 16 of the said act. section 16 of the act repeals the ordinance and section 16(2) expressly provides that ..... ordinance and the corresponding saving. provision in section 16 of the essential commodities act it is clear to us that the control order of 1948 continued to be effective even after 26th january, 1935. up to 26th of january 1955,the control order was effective by virtue of it having been issued in exercise of the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1984SC684; AIR1984SC991; (1984)86BOMLR365; 1984CriLJ613; 1984CriLJ819; 1984(1)Crimes568(SC); 1984(1)Crimes926(SC); 1984(1)SCALE198; 1984(1)SCALE583; (1984)2SCC183; (1984
..... that the meaning of the words and expressions used in a statute ordinarily take their colour from the context in which they appear. in dy. chief controller of imports & exports, new delhi v. r.t. kosalram and ors. : 1971crilj1081 this court observed as under: it is not always a safe way to construe a statute, or ..... of the legislative assembly of the corresponding province.' armed with this power, the maharashtra state legislative assembly has enacted 'the maharashtra legislature members' salaries and allowances act, 1956 (bombay act xlix of 1956)'. section 3(1) provides that 'there shall be paid to each member during the whole of his term of office a salary at ..... by his application dated september 1, 1981 requesting him to grant sanction to prosecute the accused as required by section 6 of the prevention of corruption. act, 1947 ('1947 act' for short) for various offences alleged to have been committed by the accused and neatly set out in the application. complainant then filed the first .....
Tag this Judgment!Court : Delhi
Reported in : 40(1990)DLT251
..... the producers competing with each others both on quality and price and were also available at reasonable prices; and lastly, the control order was ultra virus s. 3 of the ec act.(29) the present petitions are replete with almost the same arguments.the correspondence that was exchanged between the central government,indian standards ..... would be unable to afford huge outlay for installing facilities, getting more space and employing experts. reference was made to guidelines by the municipal corporation of delhi for licensing of factories. it is mentioned therein that for a small entrepreneur desirous to set up trade/industry on a very limited scale, facility of ..... the writ petitions (w.p. no. 2096/88) is now filed by this association, ft could not be said that the other association, i.e. delhi small scale domestic electrical appliances manufacturers' association, was not a representative body of the members manufacturing domestic electrical appliances. as noted above, one of the writ petitions .....
Tag this Judgment!Court : Chennai
Reported in : [1973]91ITR595(Mad)
..... officer, textiles committee, to (1) all mills with spinning plants, (2) the silk and rayon textiles export promotion council, bombay, (3) the joint chief controller of imports and exports, new delhi, bombay, calcutta, madras, and (4) all mill owners' associationamong others, and came to the conclusion that standards have already been prescribed. dealing with the ..... yarn manufactured by the appellant. we may observe that this scheme has nothing to do with the functions of the committee constituted under the textiles committee act, 1963 (act no. 41 of 1963).30. we shall now refer to a few of the letters exchanged between the appellant and the first respondent on which the ..... carried on in open air or in tents and buildings are indispensable for all those purposes. buildings should be either be taken on rent or should be built. the payment of rent annually on buildings taken on hire will result in annual revenue expenditure and unless the laboratories are well equipped in buildings owned by the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC365; [1961]2SCR91
..... to be separated. as regards the valuation of the property he referred to the valuation made by the assistant valuation officer and superintendent, valuation office, khan market, new delhi, the former at rs. 7,41,300 for the construction and lands and the latter at rs. 14,15,000 inclusive of machinery, lands and buildings and ..... .p. ordinance 1 of 1949. on august 25, 1949, item 31-b relating to 'evacuees' was added to the concurrent list by the government of india act (third amendment) act of 1949 and thus this constitutional vacuum was filled up. on october 18, 1949, the governor general promulgated the administration of evacuee property ordinance (xxvii of 1949). ..... 8. the decision of the case mainly depends upon the decision as to whether the property in dispute was composite property. under section 2(d) of the separation act composite property has been defined : section 2(d) 'composite property' means any property which or any property in which an interest has been declared to be evacuee .....
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