Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: delhi Year: 2006 Page 16 of about 411 results (0.719 seconds)

National Co-operative Development Council Vs. the Commissioner of Inco ...

Court : Delhi

Reported in : (2007)207CTR(Del)717; [2008]300ITR312(Delhi)

..... corporation is competent to borrow funds on loan or to receive gifts, grants, donations and benefactions from the government or other agencies. under section 13 of the ncdc act, the corporation is obliged to maintain a fund called the national co-operative development fund. all streams of funding and receipts eventually flow into ..... the assessed submitted that these advances were expenditure incurred by it for the purpose of its business or profession and were thereforee revenue expenditures deductible under section 37 of the act. the assessed also placed reliance upon the judgment of commissioner of income tax, bombay city v. associated cement companies ltd. : [1988]172itr257( ..... learned counsel for the assessed, shri ganeshan, the expenditure is relatable to money and not the nature of the payment disbursement. since under section 13 of the central act no.26 of 1962, the assessed is required to maintain a fund called the national cooperative development fund and since the grants, additional .....

Additional Commissioner of Vs. Glad Investments (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)102ITD227(Delhi)

..... sale proceeds of the shares in question. on these facts no capital gain was chargeable to tax in the assessment of the assessee under the provisions of section 45 read with section 48 of the act.14. the learned counsel for the assessee took us closely through the judgment of hon'ble kerala high court in the case of smt. thressiamma abraham ..... other than the avoidance or reduction of liability to tax on capital gains. it was, therefore, held that the transaction was exempt from assessment under section 45 of the act by virtue of section 47(iii) of the act.34. in the case of addl. cit v. mrs. avtar mohan singh , hon'ble delhi high court have reiterated the position that in ..... singh dhudhuria v. cit [1933] 1itr 135 (pc) in the case of raja bejoy singh dhudhuria (supra), the hon'ble privy council have held as under: when the act by section 3 subjects to charge "all income" of an individual, it is what reaches the individual as income which it is intended to charge. in the present case the decree .....

Bharat Sanchar Nigam Ltd. Vs. All India Bharat Sanchar Nigam Executive ...

Court : Delhi

Reported in : 2006(87)DRJ401

..... purshottam dass and anr v. hari narian and ors. : [1978]113itr389(delhi) while accepting the right of the plaintiff to value its suits contemplated under section 7(iv) of the act but obviously subject to the limitation stated therein, it was further held that the question has to be determined on the basis of the allegations made in the ..... the plaintiff is obliged to value the suit for the purposes of court fee and jurisdiction identically except for the exceptions provided under section 7 of the court fees act, 1870. according to the plaintiff, in terms of section 7(iv)(d), it has stated the amount at which it has valued the reliefs sought. the prayed relief is that of ..... it fix the value of suit for the purposes of payment of court fee at rs.200/- is the basic question?10. section 7 of the court fees act, 1870 provides for computation of fees payable in suits. under section 7(iv)(d), to obtain an injunction, the plaintiff shall state the amount at which relief sought is valued and under .....

Smt. Sonu JaIn Vs. Sh. Rohit Garg and ors.

Court : Delhi

Reported in : 128(2006)DLT633; 2006(87)DRJ489

..... mahant purshottam dass and anr v. hari narian and ors. : [1978]113itr389(delhi) while accepting the right of the plaintiff to value its suits contemplated under section 7(iv) of the act but obviously subject to the limitation stated therein, it was further held that the question has to be determined on the basis of the allegations made in the ..... upon correct rendition of accounts by the defendants. there is no arbitrariness and the plaintiff's claim would be covered under rule 4, the provisions of section 7(4) of the court fee act and the exception to the rule of the suit being valued identically for the purposes of court fee and jurisdiction. the principle of law cited on ..... non-payment of proper court fee; that the plaintiff has no locus standi to file the suit for partition and that the suit is already barred under section 23 of the hindu marriage act. 3. on merits, it is stated that some of the properties, as mentioned in paragraph 5 were even purchased after the death of the deceased and .....

Orient Crafts Ltd. Vs. Union of India (Uoi) and anr.

Court : Delhi

Reported in : (2006)206CTR(Del)262; (2007)9VST43(Delhi)

..... residence, in relation to a body corporate, means the place where it is incorporated or otherwise legally constituted.3. pursuant to the powers granted by sections 93 and 94 r/w section 66a of the act, the central government has issued notification bearing no. 11 of 2006-service-tax thereby notifying the taxation of services (provided from outside india and received ..... in india) rules, (2006) 202 ctr (st) 90.4. the contention of the learned counsel for the petitioner, based on the interpretation of section 66a of the act, is that any service that is obtained by a person who has a fixed place of business or fixed establishment or permanent address in india is liable to tax ..... that if such a person in india goes abroad, and has a haircut, he would be liable to pay service-tax in india on the basis of section 66a of the act.5. we are not at all convinced by this argument of learned counsel for the petitioner. the rules that have been framed by the central government make .....

Cce Vs. Bombay Snuff Co. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(211)ELT423TriDel

..... , in these cases duty was paid by making debit entries in pla subsequent to date of clearance of goods and presumption of unjust enrichment under section 12-b of the central excise act, 1944 is not attracted. in this connection, he relied upon the following case laws:cce. kanpur-i v. kothari products the learned advocate ..... recover the luxury tax from their customers. hence, the respondents filed the refund claims of the duty paid on luxury tax as admissible deduction under section 4 of the central excise act, 1944. the adjudicating authority sanctioned the refund claims and allowed the credit of the said in its cenvat account following the tribunal's decision in ..... of snuff. they filed four refund claims on the ground that the government of maharashtra imposed luxury tax; the luxury tax is admissible deduction under section 4 of the central excise act, 1944; and the luxury tax was paid by the respondents subsequent to the clearance of goods as the state government did not consider their .....

Joint Cit, Special Range-30 Vs. Pramod Bhasin

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)8SOT72(Delhi)

..... the employees contribution is taxable in the hands of employee concerned on the receipt basis in accordance with the provisions of clause (ii) of sub-section (3) of section 17 of the act. he further observed that the assessee does not get vested right at the time of contribution to the fund by the employer. the amount standing ..... required the assessee to show cause why the contribution of employer to pension fund, insurance fund and other schemes should not be taxed as perquisites under section 17(2) of the act. the assessee vide letter dated 22-12-1998 filed a detailed reply. in this regard, the assessee submitted that ge capital, as a policy contributes ..... supreme court referred to above and thus not sustainable. it is concluded that amount of employers contribution towards welfare pension scheme was not perquisite under section 17(2)(v) of the act." in the case of thomas william raffel (supra), itat delhi bench a held that the amount of employers contribution made to the pension fund .....

Escorts Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2007)104ITD427(Delhi)

..... tribunal. that the rules are merely procedural in character and do not, in any way, circumscribe or control the power of the tribunal under section 33(4) of the act [section 254(1) of act of 1961].66. the next question that would arise is as to whether in all cases the revenue could be permitted to raise a new ..... and has deleted the addition. referring to the grounds of appeal as preferred by the revenue wherein a reference to the provisions of explanation to sub-section (1) of section 37 of the act has been made, the learned counsel submitted that none of the impugned expenditure was paid to any governmental body. therefore, the said explanation could not ..... the ao on account of expenses claimed under the head commission, discount and brokerage on sales made to government parties ignoring the provisions of explanation to sub-section (1) of section 37 of the it act, 1961.114. the facts in brief are that the assessee had incurred a sum of rs. 21,75,81,407 under the head 'commission, .....

Slocum Investment P. Ltd. (Now Vs. the Deputy Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

..... of the appellate tribunal. that the rules are merely procedural in character and do not, in any way, circumscribe or control the power of the tribunal under section 33(4) of the act.(section 254(1) of act of 1961).176. the honorable supreme court in the case of national thermal power corporation 229 itr 383 has laid down that (a) it is the ..... on the basis of this new plea. it has been held in the case of hukumchand mills (supra) that the tribunal has sufficient power under section 33(4) of the act, 1922 (section 254(1) of the act of 1961) to entertain a new argument by the revenue and that rules 12 (present rule 11 of itat rules) and 27 are not exhaustive ..... the part of the parents of minor children to club the income of minors in their hands. no such provision was available vis-a-vis the provisions of section 92 of the act. even assuming section 92 can be applied in a given case since the assessee and the two other companies in the present case, disclosed the capital gain on transfer of .....

Slocum Investment (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)101TTJ(Delhi)558

..... powers of the tribunal. that the rules are merely procedural in character and do not, in any way, circumscribe or control the power of the tribunal under section 33(4) of the act. (section 254(1) of act of 1961).176. the hon'ble supreme court in the case of national thermal power corporation (supra) has laid down that (a) it is the discretion ..... the assessee, m/s hclcl and m/s snipl to m/s wipl was not made at arms length price resulting into evasion of tax as envisaged in section 92. section 92 of the it act, as it stood at the relevant point of time when the shares of m/s hcl consulting ltd. were sold by the assessee, m/s hclcl and m ..... on the part of the parents of minor children to club the income of minors in their hands. no such provision was available vis-avis the provisions of section 92 of the act. even assuming section 92 can be applied in a given case since the assessee and the two other companies in the present case, disclosed the capital gain on transfer of .....