Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: delhi Year: 2003 Page 13 of about 294 results (0.267 seconds)

Beekaylon Synthetics Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(90)ECC703

..... separately under a common order.3. the assessees are engaged in the manufacture of pty twisted yarn falling under chapter sub-heading 54.02 of the central excise tariff act, 1985. on the basis of intelligence received by the officers of anti evasion directorate that the assessees are indulging in evasion of central excise duty by resorting to undervaluation ..... the depot price clause [section 4(1)(a) proviso (ia) read with section 4(iv)(b)(iii)]. he therefore took the view that the proposal under show cause memo to make assesssment taking recourse to rule 7 of valuation rules is ..... far as bhiwandi sales are concerned there is no factory gate sale and therefore, there is no normal price under section 4. he took the view that since the name of the buyer is fictitious the definition of buyer under section 4(1)(a) cannot be satisfied. it is then pointed out that the show cause notice has not invoked .....

Pace Marketing Specialties Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the finance bill 2000 included amount payable by reason of "financing" also. however, "financing was deleted before passing bill into act". the learned counsel submitted that this background made it clear that, under the new substituted section also there is no warrant to include cash discount in the assessable value of the goods. the learned counsel for the appellant ..... filed against the said order.4. the learned sdr has, however, pointed out that our earlier order related to a period prior to the substitution of the section 4 or central excise act (valuation provisions) with effect from 1.7.2000. it is the learned sdr's contention that the criterion under the substituted ..... section is transaction value in each case. he has, therefore, contended that a cash discount, which is not given in a particular transaction, would not be eligible for .....

Cce Vs. Pace Marketing Specialities Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(92)ECC329

..... the finance bill 2000 included amount payable by reason of "financing" also. however, "financing was deleted before passing bill into act". the learned counsel submitted that this background made it clear that, under the new substituted section also there is no warrant to include cash discount in the assessable value of the goods. the learned counsel for the appellant ..... filed against the said order.4. the learned sdr has, however, pointed out that our earlier order related to a period prior to the substitution of the section 4 of central excise act (valuation provisions) with effect from 1.7.2000. it is the learned sdk's contention that the criterion under the substituted ..... section is transaction value in each case. he has, therefore, contended that a cash discount, which is not given in a particular transaction, would not be eligible for .....

Saipem S.P.A. Vs. Dcit (Asstt.) Special Range 1

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2005)276ITR55(Delhi)

..... that the amounts made liable to tax therein are in line with the scope of total income as provided in sub-section (2) of section 5 of the act. clause (a) of sub-section (2) of section 44bb of the act provides that the presumptive rate of taxation shall be applied on the amounts paid or payable on account of provisions of ..... under consideration wherein it has been held that mobilisation charges in respect of voyage outside the territorial waters of india are not taxable in view of section 5 read with section 9 of the act. the learned accountant member has, on page 18 and 19, relied upon the decision of the delhi tribunal in the case of sedco forex ..... filed before the bench:- "the scheme of taxation of income under the income-tax act, 1961 ("the act") is summarised hereunder: section 1 provides that the provisions of the act shall apply to the whole of india. sections 4 and 5 are the charging sections of the act. section 4 brings to charge total income of every person of the previous year at .....

Keshav Nilu Steels (P) Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(90)ECC653

..... 97. we hope that your honour will be pleased to consider all the factors responsible for production and determine the acp accordingly in terms of sub-section (2) of section 3a of central excise act, 1944, taking into account our performance in the past. 4. we are, therefore, awaiting for the orders of your goodself and hope reasonable ..... envisaged in sub-rule (3) of rule 96zo is subject to the condition that we shall not avail of the benefit, if any, under sub-section (4) of section 3a of central excise act, 1944 (1 of 1944). 3. sir, the application of deeming provision of production based on formula of determination of annual capacity of production solely depending ..... 96zo of the central excise rules in terms of compounded levy scheme and that, that rule specifically excludes re-fixation of duty liability under sub-section (4) of section 3a of the central excise act, 1944. it is also pointed out that in view of the decision of the apex court in the case of commissioner, customs & central .....

Sarda Plywood Industries Ltd. Vs. Tac Construction Materials Ltd. and ...

Court : Delhi

Reported in : 107(2003)DLT687; 2003(27)PTC391(Del)

..... answer to the question whether the sound of one word resembles too nearly the sound of another so as to bring the former within the limits of section 12 of the trade marks act, 1938, must nearly always depend on first impression, for obviously a person who is familiar with both words will neither be deceived nor confused. it ..... not only of the person seeking to buy under the trade description, but also of the shop assistant ministering to that person's wants.'8. section 2(1)(d) of the trade and merchandise act defines 'deceptively similar' as:'a mark shall be deemed to be deceptively similar to another mark, if it so nearly resembles that other mark has ..... the notice of opposition on 10.9.1990 opposing the registration of the mark, alleging that the same would be contrary to the provisions of sections 9, 11(a), 18(1) and 18(4) of the act. it was averred that the petitioner is met registered proprietor of the trade mark 'duroply', 'durobord', 'duromac', 'duroderby' and 'duroteak' in class .....

New India Assurance Co. Ltd. Vs. Alexander M.P. and ors.

Court : Delhi

Reported in : II(2004)ACC718; 2005ACJ1938

..... of the offending vehicle but also that it was being driven by a person authorised by the owner unless of course compensation is being claimed under section 163-a of the 1988 act on no fault liability basis. while the proof of negligence may be upon claimants, however, the fact as to whether or not the driver was ..... unknown persons hired the autorickshaw but subsequently stole away the same and killed d. d's legal representatives filed a claim petition under section 163-a of the motor vehicles act, 1988 (for short 'the act') claiming damages for the death of d caused during the course of his employment under the owner of the autorickshaw and also fastened ..... the contention of mr. seth appearing on behalf of the insurance company is that it was a clear case of murder and consequently the petition under section 110-a of motor vehicles act, 1939 claiming compensation for the death alleged to have been caused in the accident was not maintainable. for this, he has placed reliance upon the .....

New Holland Tractors (India) (P) Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2004)83TTJ(Delhi)628

..... beyond 180 days, i.e., beyond the statutory period allowed under law without obtaining the approval of the cit for such retention within the meaning of sub-section (8) of section 132 of the it act. the assessee filed a writ petition praying that the retention of the books beyond the statutory period is illegal and the respondents be directed to return the ..... in the reassessment for the asst. yr.1980-81; the ito included the income relating to assets which were partitioned in the hands of huf in view of section 171a of the act. the assessee filed a writ petition on the ground that the income of the property which was the subject-matter of partial partition could not be treated as the ..... had been created by the assessee for concealing his income. in the facts of the present case, it is seen that the ao in the assessment order under section 143(3) of the act has only dealt with one addition made by him and at p. 8, para 3.4(vi), and observed as under : "(vi) the company has apportioned the .....

Tedco Investment and Financial Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

..... then the addition made by assessing officer of rs. 1,76,53,665 is to be deleted. 7. the registration under the reserve bank of india act, 1934 under section 45-ia is pending as the central government by its order sent it back to rbi duly set aside for re-consideration which is pending with reserve bank ..... the balance sheet. various particulars were given to the assessee thereupon. notice was issued in order to grant opportunity to the assessee before making an assessment under section 144 of the act in response to which, the following submissions were made on behalf of the assessee : "the company being a non-banking financial company, is bound by the ..... prudential norms of income recognitions. the notes given is self explanatory on implications." 3.4 after considering the same and taking into account the fact that section 145 of the act has been amended with effect from 1-4-1997 according to which the assessee either has to follow the cash system or mercantile system of accounting regularly .....

Dev Kumar JaIn Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2004)82TTJ(Delhi)703

..... and where any such reference is made, the provisions of sub-sections (2), (3), (4), (5) and (6) of section 16a, clauses (ha) and (i) of sub-section (1) and sub-sections (3a) and (4) of section 23, sub-section (5) of section 24, section 34aa, section 35 and section 37 of the wt act 1957 (27 of 1957), shall with the necessary modifications, apply in ..... which was referred to their lordships was whether understatement of consideration in a transfer of property is a necessary condition for attracting the applicability of section 52 sub-section (2) of the it act 1961 or it is enough for the revenue to show that the fair market value of the property as on the date of the transfer ..... kerala high court challenging the validity of the order of reassessment insofar as it brought the sum of rs. 48,500 to tax relying upon section 52 sub-section (2) of the act.27.6 the learned single judge game to the conclusion in the writ proceedings that the understatement of consideration in respect of the transfer was .....