Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: delhi Year: 2006 Page 37 of about 411 results (0.110 seconds)

Shyoram Yadav Vs. Government of Nct of Delhi and anr.

Court : Central Administrative Tribunal CAT Delhi

Reported in : (2006)(3)SLJ143CAT

..... by the hon'ble court of shri r.k. gauba, special judge, delhi in case fir no. rc-44 (a)/94 dli under section 120-b ipc and section 7 of d.p. act, 1988 dated 13.7.1994 cbi, anti corruption branch, new delhi reveals that all the police personnel including the applicant, have been acquitted from ..... impugned order allowed the application on the ground that since the respondent had been discharged and/or acquitted of the offence punishable under section 304 ipc, under section 324 read with section 34 ipc and under section 324 ipc, he cannot be denied the right of appointment to the post under the state. the question is whether the view ..... in a criminal trial, the petitioner could have been proceeded against departmentally. technical rules of evidence are not applicable to departmental proceedings. the petitioner was charged under section 294 of the i.p.c. indecent behaviour with a woman is certainly a conduct unbecoming of a government servant. but is appears that the respondents were convinced .....

Hanemp Properties Pvt. Ltd. Vs. Asstt. Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)101ITD19(Delhi)

..... of undisclosed income. the very purpose of bringing chapter xivb on the statute was to bring to tax undisclosed income. "undisclosed income" has been defined under section 158b(b) of the act which is based on the entry in the books of account or other documents or transactions which are seized at the time of search, which had not ..... to be bad in law, in view of the provisions of section 142a of the act inserted by the finance (no. 2) act, 2004 with retrospective effect from 15.11.1972.11. we are now left with the argument of the learned counsel for the assessee based ..... absence of direct evidence the valuation report made by the departmental valuer cannot lead to the assessment of any undisclosed investment within the meaning of section 69, 69a, 69b and 69c of the act. we may also state here that in our opinion the reference made by the learned assessing officer to the departmental valuation cell cannot be held .....

Ongc Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2007)107TTJ(Delhi)551

..... purely for 'technical services' offered in connection with assessment (inspection) of internal damages to cpi units of shg platform. according to him provisions of section 44d r/w section 115a of the act were attracted.4. in assessment proceedings before the ao, the assessee claimed that the services rendered by nrc are directly connected with the exploration for ..... the benefit of circular cannot be extended to it.accordingly, the ao held that the services provided by the assessee are technical services covered by section 44d r/w section 115a of the act and thus he completed the assessment at an income of rs. 1,47,786.5. before the learned cit(a), the appellant filed written ..... service rendered by the appellant, the consideration so received has to be treated as "fee for technical services" within the meaning of section 9 of the act and as such section 44d of the act is found to have rightly been applied for making assessment of income in this case. finding no merit in the first ground in .....

Joint Commissioner of Income Tax Vs. Steri Sheets Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2007)106TTJ(Delhi)460

..... from such sale. it was also held that there was a lacuna in the statute to provide for such computation provisions which has been removed by insertion of section 50b by the finance act, 1999 w.e.f. 1 april, 2000 and this provision being a substantive one is not retrospective in operation. to the similar effect is the decision of ..... ), it came to be held by the hyderabad bench of tribunal that no capital gains could arise on sale of undertaking prior to the insertion of section 50b in the statute by the finance act, 1999 w.e.f. 1st april, 2000 since it was not possible to ascertain capital gains on transfer of undertaking because of the impossibility to compute ..... gains arising from the slump sale of the manufacturing division of the appellant was not liable to tax under the act. 2. that on the facts and in law, transfer of an undertaking was outside the purview of section 45 of the act in the absence of cost of acquisition, cost of improvement and date of acquisition of an undertaking.6. we .....

Additional Commissioner of Vs. Li and Fung India (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2007)104ITD75(Delhi)

..... it is required to be noted that learned counsel for the revenue admitted that this decision is rendered much before the insertion of explanation (hi) to section 80-o of the act, which reads as under: services rendered or agreed to be rendered outside india shall include services rendered from india but shall not include services rendered ..... thereof, the assessee received commission which was in convertible foreign exchange. in view of this, the claim made by the assessee cannot be denied under section 80-o of the act.cit v. inchcape india (p.)ltd. technical services were rendered from india and received by government or foreign enterprises abroad, the hon'ble court upheld ..... was not given due importance. shri vohra further argued that even a broker was treated to be performing technical services and, therefore, entitled to deduction under section 80-o of it act. he referred to and relied upon decision in the case of k.c. saigal v. ito 1995 54 itd 488 (delhi). learned counsel further relied .....

Haryana Coach Body Builders Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Delhi

..... also found that even though one-fifth of the car expenses has been disallowed depreciation on the car has not been disallowed in terms of section 38 of the act. though the subject matter of disallowance of vehicle expenses is considered by learned commissioner (appeals), the issue regarding disallowance of depreciation was not before ..... to have merged into the order of commissioner (appeals). thus, the issue which is before commissioner (appeals) cannot form part of revisional proceedings under section 263 of the act.as regards loan from sapna khurana, manoj jain and meenakshi jain, we find that the assessee has supplied all the relevant details like confirmation, letter ..... to prove the source of the source or the origin of the origin. thus, the assessing officer cannot make any further addition under section 68 of the act once the creditor has confirmed the transaction along with his permanent account number and the copy of relevant material is produced which establishes the identity .....

Honda Siel Cars India Ltd. Vs. Asstt. Commr. of Income-tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2007)109ITD1(Delhi)

..... approval. in case, the tax was not deducted at source or the same was not paid, the revenue was free to take appropriate action under the relevant sections of the act. however, there was due compliance on these conditions by the assessee. therefore, the revenue did not feel any need to take such action against the assessee.12 ..... was indeed diversion of income to the holding company. the action of the cit(a) has resulted in enhancement of income. as per provisions of sub-section (2) of section 251 of the act, the cit(a) was under a statutory duty to issue a show cause notice to the assessee before enhancing the income. since the id. cit(a ..... revenue expenditure (as claimed by the appellant), nor capital expenditure(as treated by the assessing officer), without providing reasonable opportunity of being heard as provided in section 251(2) of the act.the assessee has submitted that it had filed returns of income for both the assessment years declaring therein loss of rs. 68,14,22,302/- and rs .....

Smt. Saroj Gupta Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2007)106TTJ(Delhi)1073

..... not given reasons for charging of interest. he has observed that the assessee has challenged the validity of charging interest and as such the assessee should file application under section 154 of the act before the ao regarding his objections to the charging interest and the ao would consider them and pass speaking order. in the circumstances we find that the assessee ..... 1,26,299 as unexplained investments in house property in the asst. yrs. 1988-89 and 1989-90 under section 69 of the act.4. ground no. 2.5 of the appeal in both the years is directed against not allowing self-supervision charges @ 10 per cent while determining the estimated cost ..... against the consolidated order of the cit(a), dt. 5th sept., 2000.2. ground no. 1 in both the appeals are directed against reopening of the assessment under section 147 of the act after the lapse of four years.3. ground nos. 2 to 2.4 in both the appeals is directed against addition of rs. 1,39,219 and rs. .....

Ge Capital Services India Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2007)106TTJ(Delhi)65

..... then such replacement cannot be regarded as current repairs. the replacement may amount to renovation or repairs which may or may not be entitled to deduction under section 37 of the act but such an expense has been rightly held by the tribunal as not being allowable as deduction under the said head 'current repairs'.it would be seen that ..... parts on account of wear and tear over a number of years would amount to renovation or repairs which may or may not be entitled to deduction under section 37 of the act. we find the case of the assessee before us still inferior inasmuch as expenditure is neither on current repairs nor on account of renovation and repairs being ..... .16th march, 2006 in ita no. 856/mad/2005 reported at (2006) 102 ttj (chennai)(sb) 1ed. according to which after deletion of second proviso to section 43b by the finance act, 2003 w.e.f. 1st april, 2004, it should be treated that second proviso was never on the statute book.respectfully following the decision of special bench, we .....

Ramesh Batta Vs. Dy Cit

Court : Income Tax Appellate Tribunal ITAT Delhi

..... treated as agricultural income.9. we have carefully considered the facts and circumstances relating to this matter and rival submissions. the definition of agricultural income is given in section 2(1a) of the act which is as under (a) any rent or revenue derived from land which is situated in india and is used for agricultural purposes; (ii) the performance ..... of income declaring total income at rs. 4,37,636 and agricultural income at rs. 4,39,410. the return was initially processed under section 143(l)(a) of the act. later on notices under section 143(2)/142(l) were issued and the assessee was required to justify his claim in respect of agricultural income of rs. 4,39, ..... be said to have been used for "agricultural purposes" and the income derived therefrom said to be "agricultural income" derived from the land by agriculture, under section 2(l) of the indian income tax act, 1922." in the case of raza buland sugar co. ltd. v. cit (1980) 123 itr 241 (all) the hon'ble allahabad high court also .....