Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: delhi Year: 2006 Page 19 of about 411 results (0.070 seconds)

Assistant Commissioner of Income Vs. O.P. Chawla

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2008)116TTJ(Delhi)755

..... supreme court in calcutta discount co. ltd. v. ito , indian & eastern newspaper society v. cit were all decided with reference to either section 34 of the 1922 act or section 147 of the new act as it stood before the amendment, in order to hold that the meaning of the expression "reason to believe" continues to be the same even ..... ltd. (supra), cit v. foramer france (supra) and jindal photo films ltd. v.dy. cit (supra), referred at bar, the assessments were completed under section 143(3) of the act after examination of the issue and verification of relevant material and documents on record. thus, there was an application of mind and opinion was formed for accepting the ..... formed by the ao then question of change of opinion would not arise. i, therefore, hold that processing of return of income so done under section 143(1) of the act purportedly without application of mind would itself confer jurisdiction upon the ao to reopen the proceedings.7. it is to be noted that substantial changes have .....

Deputy Commissioner of Income Tax Vs. Padam Prakash (Huf)

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)104TTJ(Delhi)989

..... be disregarded.having said so, we must take into account special provisions relating to procedure to be followed by tribunal as per sub-section (3) and sub-section (4) of section 255 of the it act. these are as under: 255(3) the president or any other member of the tribunal authorized in this behalf by the central government ..... heard the case, including those who first heard it.it is evident from above that special bench can be constituted by the president under sub-section (3) of section 255 of it act. the circumstances under which special benches are to be constituted have been elaborately discussed by their lordships of supreme court in the case of itat ..... we have given our reasons for reaching above conclusion which need not be repeated.25. it is no doubt true that legislature while inserting sub-section (5) in section 45 through the finance act, 1987 w.e.f. 1st april, 1988, did not provide for cases where enhanced or further enhanced compensation was subsequently reduced by any court .....

Reckitt Benckiser (India) Ltd. Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(110)ECC599

..... court has held that assessee being related to its subsidiary company, by itself not sufficient to invoke central excise (valuation) rules, 1975 read with section 4(1)(a) of central excise act, 1944. the department would however to go further and show that relationship has introduced an element other than purely commercial consideration in effecting sale by assessee ..... tractors ltd. v. commissioner of customs, mumbai, relying on para-6 of the said decision where it is stated that the value according to section 14(1) of the customs act, 1962 shall be deemed to be the price at which such or like goods are ordinarily sold or offered for sale for delivery at the time ..... price of rs. 2242/- per kg. for other without making any adjustment for the time. there are specific provisions for a contract price under section 4(1)(a) of the central excise act. therefore, once contract price is there and it was approved by competent authority after necessary inquiry then commissioner cannot go to the rule 4 .....

East India Udyog Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... ) rules, 2000, as it existed at the relevant time, it was provided that where any excisable goods were sold by the assessee under sub-section (a) of section 4(1) of the act except the circumstances in which the excisable goods were sold for delivery at a place other than the place of removal, then the value of such ..... 11. as regards penalty equal to the amount of duty imposed on the appellant, such order of penalty was warranted by the provisions of rule 173q read with section 11ac of the act. under rule 173q, it is inter-alia, provided that when there is a contravention of the nature referred to in clause (a) or clause (b) or ..... the amounts collected on account of equalized freight and labour & painting charges should have been included in the assessable value, in view of the amended provisions of section 4 of the central excise act, 1944 read with central excise valuation (determination of price of excisable goods) rules, 2000. in reply to the show cause notice, the appellant contended that .....

Western Union Financial Services Vs. Additional Director of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2007)104ITD40(Delhi)

..... there may not be any liability under the indian law, unless there are other specific provisions as for royalty, technical fees, interest and salary as provided under section 9 of. the act. where there is no liability under the indian law, there is no need for considering the further question, whether the same set of facts could justify the ..... . (a) there was no business connection in india at all, so that the profits, if any, attributable to the indian operations could be brought to tax under section 9 of the it act. (b) as regards the dtaa, considerable arguments were advanced to deny the existence of any pe in india within the meaning of article 5. the lo, it ..... assessee. there is supervision of the transaction through the employees of the assessee. thus there is "business connection" in india and the assessee is liable under section 9(1) of the it act to pay income-tax on the profits arising from its activities in india. (b) that the assessee is also liable to tax in india under the dtaa .....

Acit Vs. Shri O.P. Chawla

Court : Income Tax Appellate Tribunal ITAT Delhi

..... eastern newspaper society v. cit 119 itr 996, and s.narayanappa v. cit 63 itr 219 which were all decided with reference to either section 34 of the 1922 act or section 147 of the new act as it stood before the amendment, in order to hold that the meaning of the expression "reason to believe" continues to be the same ..... 256 itr 1 (del.) (fb), cit v. foramer framer and jindal photo films ltd. v. dcit , referred at bar, the assessments were completed under section 143 (3) of the act after examination of the issue and verification of relevant material and documents on record. thus there was an application of mind and opinion was formed for accepting the ..... by the assessing officer then question of change of opinion would not arise. i, therefore, hold that processing of return of income so done under section 143 (1) of the act purportedly without application of mind would itself confer jurisdiction upon the assessing officer to reopen the proceedings.7. it is to be noted that substantial changes .....

Deputy Commissioner of Income Tax Vs. Panamsat International Systems

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)103TTJ(Delhi)861

..... provide a service of receiving and re-transmitting the signals to the broadcasters. (5) the appreciation and understanding of the word "process" appearing in the relevant section of the act in the case of asia satellite (supra) is erroneous. (6) the reliance placed on the decision of the tribunal in asia satellite can at best be ..... indian rupee equivalent of which was rs. 77,35,21,577.according to the ao, clause (iii) of expln. 2 below clause (vi) of sub-section (1) of section 9 of the it act, 1961 was-applicable and the revenues were liable to be assessed as "royalty". under these provisions, royalty meant consideration "for the use of any patent, invention ..... . this judgment has been considered by the tribunal in asiasat (supra) and has been distinguished on facts. that judgment actually related to the interpretation of section 194j of the act which required tax to be deducted at source by the person paying any "fees for technical services". this term was to have the same meaning as .....

improvement Trust Vs. Cit

Court : Income Tax Appellate Tribunal ITAT Delhi

..... cit in which clarification was furnished in respect of the matters raised in the questionnaire.3.4 coming to the legal argument, on the interpretation of sub-section (15) of section 2 of the act, the learned counsel relied on the decision of hon'ble itat, ahmedabad "c" bench in the case of gujarat industrial development corpn. v. asstt ..... 3.3 the case of the assessee was that all its objects constituted charitable purposes, being objects of general public utility, covered by sub-section (15) of section 2 of the act. he also referred to paragraph 8 of the order of the learned cit, in which it was mentioned that there is no doubt that the ..... and orderly development of industries in the industrial area and industrial estates established by the state government. it made an application for its registration under section 12a of the act. the hon'ble tribunal pointed out that the purpose of securing rapid and orderly establishment and organization of industries in the industrial area and industrial .....

Dy. Cit Vs. Srei International Finance Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

..... has a statutory obligation also to examine and be satisfied that the accounts of the company are maintained in accordance with the requirements of the companies act. sub-section (1a) of section 115 does not empower the assessing officer to embark upon a fresh enquiry in regard to the entries made in the books of account of the ..... extent provided in the explanation. the use of the words 'in accordance with the provisions of parts ii and iii of schedule vi to the companies act' in section 115 was made for the limited purpose empowering the assessing officer to rely upon the authentic statement of accounts of the company. while so looking into the ..... context of even regular assessments lease equalization charges have been held to be an admissible deduction.10. we have considered the rival submissions. the provisions of section 115ja of the act, insofar as the same is relevant for the purpose of deciding the issue in the present appeal, reads as follows: deemed income relating to certain companies .....

Deputy Commissioner of Vs. Delhi Press Samachar Patra (P.)

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)101ITD253(Delhi)

..... and considered by the learned cit(a) at pages 3 and 4 of the order. the learned cit(a) thereafter considered provisions of section 80-i of it act including sub-sections (1), (2) and (9) of the section. he analyzed above provisions in the light of the decision of itat, chandigarh bench in the case of punjab concast steels ltd., as ..... difference of opinion on these points with my learned brother, i express my concurrence with his view.6. against the main issue of disallowance of deduction under section 80-i of the act, assessee preferred an appeal before the cit(a) and the cit(a) accepted the claim of the assessee after giving specific finding that the assessee has rightly ..... (a) analysed the working of various units and held that the allocation of expenses by the assessee had a rationale and accordingly the claim of deduction under section 80-i of the act was justified. while doing so, the cit(a) also observed that if any loss for earlier years remains to be set off the assessing officer will .....