Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: delhi Year: 2003 Page 27 of about 294 results (0.172 seconds)

Deepak Sudhan Bahuguna Vs. Union of India (Uoi) and ors.

Court : Central Administrative Tribunal CAT Delhi

Reported in : (2005)(1)SLJ70CAT

..... . as a preliminary objection it is stated that having failed to exhaust the statutory remedy of representation. o.a. is not maintainable in view of section 20 of the administrative tribunals act, 1985.17. in so far as another preliminary objection is concerned, it is stated that stand of applicant in the present o.a. is contrary ..... v. ashok kumar misra, (1991) 3 scc 325, held that mere expiry of initial probation period would not automatically result in deemed confirmation which is a positive act depending upon the satisfactory completion of probation.36. if one has regard to the above, keeping in line the terms and conditions of applicant, in absence of any ..... period of probation if an officer is continued beyond this prescribed period or extended period, there is no question of his deemed confirmation , which is a positive act and to be declared as such in consultation with the upsc in the present case with a sine qua non condition precedent of satisfactorily completion of service. in .....

O.P. Arora Vs. Syndicate Bank and ors.

Court : DRAT Delhi

Reported in : III(2003)BC102

..... against the firm and its partners so as to bind the other partner, namely, the appellant/2nd defendant.therefore, reliance placed upon sections 22 and 25 of the indian partnership act by the learned counsel for the respondent-bank will not be of any help. there is also nothing to show that the appellant/2nd defendant had expressly ..... admit the liability in a suit or proceeding against the firm so as to bind the other partners. therefore, in view of the provision contained in section 19(2)(e) of the indian partnership act, it is clear that the 3rd defendant had no authority to enter into a compromise, and to submit to a decree in the o.a. filed ..... the partner to submit to a decree in favour of a third party. in this regard, the appellant/2nd defendant relies upon section 19 of the indian partnership act, which provides that subject to the provisions of section 22, the act of the partner, which is done to carry on, in the usual way, business of the kind carried on by the firm .....

Centre For Women'S Development Vs. Deputy Director Of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2003)78TTJ(Delhi)744

..... case, the it authorities levied tax on what could not be termed as income or was otherwise exempt under provisions of the it act, viz., section 10(22) or alternatively under section 11 of the said act. 4. that on the facts and circumstances of the case, the ao as well as cit(a) failed to consider the ..... programmes in hospitality management, educational training, conducting workshops and seminars, providing training course material and institutional resources was held as liable for exemption under section 10(22) of the it act.9. learned counsel for the assessee has further placed reliance upon the judgment of the apex court in the case of dr. ravi singh and ..... and dissemination of knowledge which may be termed as imparting education to the womenfolk. but for bringing the assessee within the ambit of provisions of section 10(22) of the it act, it has to be positively established that assessee did exist solely for the educational purpose and none else. during the course of hearing, learned .....

Sunil Lamba Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2004)83TTJ(Delhi)174

..... was erroneous insofar as prejudicial to the interest of the revenue. thus even on merits, the cit was not justified in assuming jurisdiction under section 263 of the act. the order under section 263 is, therefore, quashed.24. as regards the taxability of the amount received on the assignment of trade-mark, there was a consistent ..... the order passed by the ao was neither erroneous nor prejudicial to the interest of the revenue. the cit has, therefore, wrongly assumed jurisdiction under section 263 of the act and his order, therefore, deserves to be quashed. on the other hand, learned departmental representative supported the order of the cit.13. keeping in ..... ) 203 itr 108 (bom) and submitted that no error of law or facts arise out of the assessment order and, therefore, the assumption of jurisdiction under section 263 of the act was illegal.7. the cit considered the submissions of the assessee regarding payment received for assignment of the trade-mark "kwality", the cit observed as under: .....

Twenty First Century Steels Ltd. Vs. Dy. Commissioner of Income-tax,

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2005)94ITD258(Delhi)

..... assessee are incorporated by the ao in paras 5.4 to 5.6 of his order which are as under: "5.4. unlike investment allowance under section 32a of the act, section 32ab does not allow deduction in respect of installation charges of parts of machineries used for that purposes. it only provides for deduction i respect of ..... no utilization. if payment by instalment under the terms of contract constitute utilization, then equally, payment of advance would also constitute utilisation for the purposes of section 32ab of the act." 50. in view of the ratio of the above decisions, it is clear that the courts have adopted a purposive and contextual interpretation in relation to ..... placement of overhead crane, annealing furnace and ladle for casting of rolls and these items could be designated as plant or machinery within the meaning of section 32ab of the act.11. the learned cit(a) rejected the plea of the assessee by observing that sine the assessee had not purchased these items of plant and machinery .....

Escorts Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(160)ELT623TriDel

..... the excisable goods from the whole or any part of the duty of excise leviable thereon. the central government in exercise of the powers vested under section 5a of the central excise act has exempted excisable goods from payment of whole of the duty, if the goods are removed to another factory of the same manufacturer subject to ..... used in the manufacture of final products which are exempt from the whole of the duty or are chargeable to nil rate of duty. under section 3 of the central excise act duty is chargeable on all excisable goods which are produced or manufactured in india at the rates set-forth in the schedule to the central excise ..... - 1980 (6) e.l.t. 704 (bombay) that once an item comes into existence with a definite identity the process of manufacture as contemplated by section 2(f) of the central excise act is complete and merely because such a product is used subsequently for manufacturing another article it cannot be concluded that the earlier manufactured product is not a .....

Modesto Corpn. and ors. Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(89)ECC656

..... pointed out that the photocopiers etc. purportedly purchased and resold by the appellant were not notified goods.imposition of penalty in the present case under section 112 of the customs act is on the ground that appellant acquired possession of goods and engaged in their selling. however, there is no evidence forthcoming to show that the ..... submitted that the quantities and value involved are negligible and in respect of such quantities for personal consumption, evidence regarding legal acquisition is not required under section 11a of customs act, 1962. the appellant has also relied on the decision of this tribunal in the case of tapan ch. sen rai and ors. v. c.c ..... 117 of the impugned order. these paragraphs are reproduced below for discussion of the case: "114. shri k.k. arya in his statement under section 108 of the customs act, 1962, inter alia stated that the signatures on the exemption certificate on which the said consignment on the disguise of diplomatic goods were cleared from .....

Saipem S.P.A. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2003)86ITD572(Delhi)

..... outset, a distinction has to be drawn between the proceedings before a special bench, a division bench and lastly those before a third member pursuant to a reference under section 255(4). in the first two, it is the hearing on the question posed and the grounds raised respectively and the entire issue is open before the bench whereas ..... of the assessee as also the ld. departmental representative appearing on behalf of the revenue. the submissions of the three parties are as under:- 1. that the provisions of section 255(3) and 255(4) did not say anything about intervention and even the appellate tribunal rules did not speak of intervention before a special bench but the appearance ..... the disposal of the appeal by the tribunal was to be in accordance with the provisions of the i.t. act and procedures which were contrary to the relevant provisions of law cannot be laid down. in referring to the provisions of sections 253(1), (2) and 254(1) it was sought to be highlighted by the ld. dr that the .....

Chawla Techno Construct Ltd. Vs. D.C.i.T.

Court : Income Tax Appellate Tribunal ITAT Delhi

..... concepts i.e., the reason to believe and the escapement of income. the scope of the escapement of income has already been enlarged due to insertion of explanations to section 147. clause c of explanation 2 provides that where the income chargeable to tax has been under assessed, or such income has made the subject excessive relief or excessive ..... perused the decisions relied on by the learned counsel.both these decisions related to the information u/s 147(b) of the act for the un-amended period. it was held in those cases that as the amendment to the section was brought subsequently but with retrospective effect. this will not amount to information u/s 147(b) of the ..... act. but as the facts in the instant case are different, the reliance on the case laws by the learned counsel is not justified. .....

Pragati Construction Co. Vs. Asstt. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2004)89ITD271(Delhi)

..... . 95,772/- as business income. 3. the cit(appeal) has erred in disallow the deduction under section 48 of the income tax act for rs. 55,386/-. 4. the cit(appeals) has erred to sustain invoking the provisions of section 145 of income tax act to treat the investment as stock-in-trade. 5. the cit(appeals) has erred by not dealing ..... short term capital gain and was assessed as such. however, important thing to be noted here is that since it was declared as short term capital gain, no deduction under section 48(2) was claimed. hence its treatment as short term capital gain or as business income was irrelevant for computation of total income. moreover, assessment of each year is ..... in trading of space in devika tower itself shows that terms and conditions of the partnership deed have been violated. in view of the points cited above provision of section 145 are being involved and the investment in the space in devika tower is to be treated as stock-in-trade and profit from sale of the said space is .....