Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Mar-31-2006
Reported in : (2006)104TTJ(Delhi)950
..... director (inv.) has the requisite jurisdiction to authorize any officer to effect search and seizure in purported exercise of power conferred upon him under section 132 of the act.sub-section (21) of section 2 of the act which defines "director general or director" included an addl. director of it or a jt. director of it or asstt. director or ..... be an addl. cit as well.since the parliament has used article "the" before the authorities specified in the definition clause given in sub-section (7a) of section 2 of the act, it becomes imperative that such powers and functions are to be exercised or performed by that authority alone and not by any other person by ..... means he is authorized to exercise the powers and functions of the ao. we, therefore, reproduce the relevant provisions of sub-section (4) of section 120 of the act.sub-section (4) "without prejudice to the provisions of sub-sections (1) and (2), the board may, by general or special order, and subject to such conditions, restrictions or .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Aug-04-2006
Reported in : (2007)108ITD294(Delhi)
..... being availed of and it has specifically excluded two items out of this scope, i.e., discount on treasury bills and interest referred to in sub-section (1b) of section 42 of rbi act. according to the ao, this means that whatever be the amount received as interest, may be under any nomenclature, it would be liable to tax ..... to tds on financial charges. it is pointed out that under these instructions, the board has taken into consideration the definition of interest, as given in section 2(28a) of the it act. this is so, according to the assessees, due to the fact that the agreed amount payable by the hirer in periodical instalments cannot be characterized as interest ..... payable in any manner, within the meaning of section 2(28a) of the it act, as it is not in respect of any money borrowed or debt incurred.14.6 it is then contended on behalf of the assessees that the department .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Oct-27-2006
Reported in : (2007)103ITD403(Delhi)
..... 03,164.3. aggrieved by this order, the assessee moved an appeal before the cit (appeals). the learned commissioner (appeals) referred to the provisions contained in section 2(15) of the act, which define the term "charitable purpose" in an inclusive fashion. the definition includes relief of poor, education, medical relief, and advancement of any other object ..... .5 he also referred to the decision of honble delhi high court in the case of cit v. lagan kala upvan , a decision given under section 10(22) of the act. in that case it was recorded as a matter of fact by the learned commissioner (appeals) that the assessee had been running educational institution for ..... shall frame a fresh assessment after granting reasonable opportunity of being heard to the assessee on the issue of applicability of provisions of section 11(4a) of the act and grant of exemption under section 11(1)(a) from net profit of the schools in respect of amounts applied for charitable purposes, mentioned in the unts applied .....
Tag this Judgment!Court : Delhi
Decided on : Jan-17-2006
Reported in : 126(2006)DLT589; 2006(203)ELT202(Del)
..... cars in question and that the officers making the seizures had no reason to believe that the cars in question were liable for confiscation under section 111 of the customs act, 1962.8. appearing for the petitioner-company mr.arun jaitley strenuously argued that the seizure of the cars and the investigation initiated by the ..... , according to the respondents, the cars were not even registered for the commercial activity for which the same were imported as was mandatory under section 39 of the motor vehicles act. there was, according to them an unauthorised diversion of goods contrary to the spirit of the scheme, which could be investigated and made a ..... , the petitioner claims to be engaged in providing sales, reservation and other allied customer services to its clients.4. in terms of section 5 of the foreign trade (development and regulation) act, 1992, the central government formulates and announces the import export policy every five years. the said policies for the relevant years envisaged .....
Tag this Judgment!Court : Delhi
Decided on : Jul-07-2006
Reported in : (2006)205CTR(Del)125; 131(2006)DLT36; [2006]287ITR395(Delhi)
..... : [1996]220itr509(all) .9. it was further contended by the learned counsel that the appropriate authority had not made the payment in terms of section 269ug of the act and that the deposit allegedly made by it was not appropriate and substantial in compliance with the said requirement especially when the petitioner had not refused to ..... counsel.11. it was further submitted that deposit of the amount in question was made on 29th december, 1994 which was within the outer limit stipulated under section 269ug of the act. the deposit was valid according to the learned counsel as the petitioner had declined to receive the amount. there was, argued mr. jolly, no illegality ..... the short ground of violation of principles of natural justice by the appropriate authority while passing the impugned order. it is true that the provisions of section 269 of the act do not in specific terms provide for the grant of a hearing to the seller or the buyer of the property being compulsorily purchased by the .....
Tag this Judgment!Court : Delhi
Decided on : Jan-04-2006
Reported in : 2006(1)ARBLR137(Delhi); 128(2006)DLT619
..... and the contractor had pleaded to the contrary. the dda had chosen not to appear before the arbitrator. thus, it was held that the principles of section 70 of the contract act would apply for a period after the expiry of the period of the contract or the period for which the contract is validly extended under the provisions of ..... of the division bench of this court in delhi development authority v. s.s. jetley, 2001 (1) arb. lr 289. the claim for damages under section 73 and 74 of the contract act was upheld on account of prolongation of contract. it may, however, be noticed that the division bench came to the conclusion that the relevant claim dealt with ..... various grounds in the objections but could not seriously dispute the proposition that it is not within the jurisdiction of this court under section 30 and 33 of the arbitration act, 1940 (hereinafter referred to as 'the said act') to sit as a court of appeal to appraise the facts and evidence on record. it has been repeatedly held by the .....
Tag this Judgment!Court : Delhi
Decided on : Feb-22-2006
Reported in : 130(2006)DLT292; [2006(110)FLR1176]
..... of the establishment and not the incidental activity.14. the next question which arises is whether a hospital is a factory under 2(m) of the factories act.15. section 2(m) states: -2(m) 'factory' means any premises including the precincts thereof-(i) whereon ten or more workers are working, or were working ..... a manufacturing process is being carried on without the aid of power, or is ordinarily so carried on.16. the expression manufacturing process has been defined in section 2(k) of the . factories act which states:2(k) 'manufacturing process' means any process for-(i) making altering, repairing, ornamenting, finishing, packing, oiling, washing, cleaning, breaking up ..... generating, cold storage etc. these latter are only incidental activities. in other words, to determine whether an establishment is a factory or not under section 2(m) of the factories act, we have to see what is the main activity which is being conducted in the establishment. if the main activity is of repairing, washing, .....
Tag this Judgment!Court : Delhi
Decided on : May-12-2006
Reported in : 2006CriLJ2805; 131(2006)DLT156; 2006(90)DRJ348
..... it was held that before an appeal against acquittal can be heard against the respondent he must be served with the notice under section 422 cr.p.c of the old act or section 385 of the present cr.p.c. the court held that criminal procedure code did not prescribe the procedure to be adopted where personal service ..... by the gujarat high court in state of gujarat v. narubhai amrabhai chunara vaghri : (1996)3glr143 . respondent had been acquitted for the offence under sections 367/323 read with section 34 ipc after trial. state preferred an appeal which was admitted to hearing. bailable warrants for the arrest of respondent/accused were issued. these remained unserved ..... of notice under section 422 cr.p.c cannot be effected on the accused. if an accused person despite proclamation remains absent, his property can be attached. section 512 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-03-2006
Reported in : (2006)(111)ECC287
..... of the united india insurance company ltd., madras; or (f) any other person carrying on general insurance business and who has obtained a certificate of registration under section 3 of the insurance act, 1938 (4 of 1938); and (iii) in relation to insurance auxiliary service by an insurance agent, any person carrying on the general insurance business [or the ..... (1 of 1956); or (c) any other person who has been granted a licence by the central government under the first proviso to sub-section (1) of section 4 of the indian telegraph act, 1885 (13 of 1885); (a) the chairman of the general insurance corporation of india, mumbai; or (b) the chairman-cum-managing director of the national ..... 04 st dated 03/12/04 (applicable w.e.f. 01/01/05) (a) the director general of posts and telegraphs, referred to in clause (6) of section 3 of the indian telegraph act, 1885 (13 of 1885); or (b) the chairman-cum-managing director, mahanagar telephone nigam ltd., delhi, a company registered under the companies .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Jan-27-2006
Reported in : (2006)101TTJ(Delhi)369
..... deal with one of the aspects of the legal contention urged before the tribunal and in this connection reliance was made on the amendment placed to section 80m by section 10 of the finance act, 1968. the high court examined the contention with reference to the statement of objects and reasons and the notes on clauses of the finance bill ..... assessee is carrying on business in various ventures and some among them yield taxable income and the others do not, the question of allowability of the expenditure under section 37 of the act will depend on: (b) on the fact whether all the ventures carried on by him constituted one indivisible business or not; if they do, the ..... rise to the ground may be noticed. the assessee received dividend of rs. 83,06,235 and claimed exemption in respect of the same under section 10(33) of the it act.the ao, invoking section 14a held that, since it was not in dispute that the assessee must have incurred some expenditure for earning the dividend income, disallowed a .....
Tag this Judgment!