Array ( [0] => ..... appellate tribunal in the case of hotel srilekha (p.) ltd. v. third ito [1983] 5 itd 541. there is no definition of plant in the income-tax act, 1961. section 43(3) is only an inclusive definition according to which plant includes ships, vehicles, books, scientific apparatus and surgical equipment used for the purpose of business of profession. ..... that case the high court was considering whether the roads constructed in the premises of its factory constituted plant or building within the meaning of section 32 read with section 43(3) of the income- tax act, 1961. they did not consider whether the hotel building constituted a plant or not. the madras bench of the tribunal in the case ..... engg. co. ltd. : [1974]96itr672(guj) held as under :'the word plants, in its ordinary meaning, is a word of wide import and in the context in section 32 it must be broadly construed. it includes any article or object, fixed or movable, live or dead, used by a businessman for carrying on his business. it is not ..... [1] => ..... and therefore, the income thereof could not be assessed in his individual assessment.6. the controversy is whether, there was a rectifiable error under s. 254(2) of the it act. sec. 254(2) provides that the appellate tribunal may at any time within four years from the date of the order, with a view to rectifying any mistake apparent from ..... to notice is that under dayabhaga law the member own the property but in defined shares. but under the it act that would not be enough to treat that the property does not belong to the family inasmuch as the section requires that there should be actual physical division so that the family can be treated as disrupted for the purpose ..... of it act. if that is so, mr. poddar continued that even under the dayabhaga law it must be held that the ..... [2] => ..... contracts which have been registered with the appropriate customs house in the manner prescribed by regulations which the central board of excise and customs may make under section 157 of the customs act, 1962 (52 of 1962) and such contract or contracts has or have been so registered before any order is made by the proper officer of ..... mr. roychoudhury, learned counsel appearing for the customs authorities has drawn the attention of the court to the heading no. 84.66 of the first schedule to the tariff act which runs as follows:all items of:(a) machinery including prime-movers,(b) instruments, apparatus and appliances,(c) control gear and transmission equipment,(d) auxiliary equipment, as ..... the order dated 26,9.1981 and all proceedings relating thereto on the ground that all the conditions for assessment under heading no. 84.66 of the tariff act were and are satisfied in respect of the import of the gas cylinders. it is stated that the gas cylinders were in fact required for initial setting ..... [3] => ..... hospital on ranchi.13. but the office record does not show that he submitted any application for leave. the report of the assistant sub-inspector in-charge of down departure section, andal railway station states that the petitioner did not report for duty on the midnight on 5th february, 1985 and had been absenting without leave since then.14. the respondents ..... in dispensing with the enquiry.20. thus i find no merits in this writ petition which is dismissed.21. no order for costs is, however, passed.22. all parties to act on a signed copy of the operative portion of this judgment upon usual undertaking. [4] => ..... of school and other officers attached to the school administration. undoubtedly, the mechanism of delivery system of justice requires a new outlook to inspire confidence in the weaker section of the society because, to them, it is an unequal battle. the petitioner had to come before this writ court against district school board and also state government ..... court on 21st january, 1988, directed the president and secretary of the ad hoc committee, district school board, 24-parganas, south, and district inspector of school, primary section, to furnish a statement in respect of inspection report dated 18th march, 1977 and also 18th january, 1979 which annexure are b and d to writ petitions and also ..... because salary and interest which has been arrear for about 14 years and such relief should be given as provided under section 89 of income tax act read with rule 21a of the rules framed under i.t. act.22.10. this rule of 1981 is thus disposed of today long after about eight years.22.11. a copy ..... [5] => ..... such disparity by observing:we hope and trust that our lawmakers will give serious attention to this aspect of the matter and remove the serious lacuna in section 95(2)(b), motor vehicles act. we would also like to suggest that instead of limiting the liability of the insurance companies to a specified sum of money as representing the value ..... 18th september, 1979, is the extent of liability of the appellant insurance company. it has been urged that in view of the specific provisions contained in section 95(2)(b) of the motor vehicles act, the upper limit of liability of an insurer cannot exceed rs. 5,000/- in anyone accident, involving a vehicle carrying passengers.2. it is an ..... same.5. in order to appreciate the question and the extent of liability of the appellant insurance company, it will be convenient to place the relevant provisions of section 95 of the motor vehicles act as the main thrust in the argument of the learned counsel for the appellant is that in view of sub-clause (4) of ..... [6] => ..... valorem and the whole of additional duty was exempted. there are other notifications which exempted said goods from the whole of auxilary duty leviable under sub-section (1) of section 43 of the finance act. it is strongly alleged by the petitioner that the custom authorities even after filing of relevant documents including bill of entry are not releasing the goods ..... home consumption who in turn filed the same and a copy of the said bill is marked annexure 'e' to the writ petition. a statement under section 108 of the customs act was taken from the petitioner where it is made clear that the goods imported with the use in leather industry. it is further placed on record that ..... the custom authority for the purpose of the release of the imported goods. by looking to : [1988]2scr1 , this court further finds that:'in order to get exemption under section 5(2) (a) (iv) it is not necessary to show that the goods in question, namely, the cement supplied by the assessee in this case was actually used ..... [7] => ..... stated on behalf of the assessee that, in respect of question no. 2, certificate of fitness for appeal to the supreme court has already been granted under section 261 of the income-tax act, 1961, in the case of molins of india ltd. v. cit : [1983]144itr317(cal) . let a certificate be issued accordingly, certifying that this ..... the supply of goods outside india. therefore, the assessee was entitled to weighted deduction of rs. 3,65,875 paid to the bank under section 35b (1) (b) (vii) of the act.no arguments was advanced before the madhya pradesh high court about the question whether it was necessary to establish that the expenditure must be on ..... interest paid against packing credit was directly related to export promotion and hence it qualified for weighted deduction under section 35b.it was urged that such deduction was admissible under section 35b (1) (b) (viii) of the income-tax act. the income-tax officer rejected the claim on the grounding that, in his opinion, such claim was not ..... [8] => ..... made for and on behalf of the company. the person responsible for payment of the salary is the employer itself.the position has been made abundantly clear by section 204 (i) of the act, where 'person responsible for paying' has been defined to mean -'meaning of person responsible for paying. - (i) in the case of payments of income ..... should not have charged any interest for such delay, and, therefore, the proceeding for the recovery of the interest was barred by limitation as prescribed in section 231 of the act.from the order of the tribunal, it does not appear that any controversy was raised about the liability of an employer to include the value of rent- ..... income-tax officer should not have charged any interest on such delay; and(iv) the proceeding for the recovery of the interest is barred by limitation as prescribed in section 231 of the act.the assessee relied on the decision in the case of cit v. dunlop rubber co. (india) ltd. : [1980]121itr476(cal) in support of its contention. ..... [9] => ..... the owner or when the owner does not contest. when the owner contested in this case, the insurer cannot take up any defence other than those provided under section 96(2) of the act. simply because the form of application and certain rules of the motor vehicles rules direct notice to be given to the insurance company, insurance company will not ..... defence it likes. he submitted that insurer cannot be allowed to take up all the defences available to it. the nature of the defence available in section 110-c (2-a) of the act which applies to the special type of case cannot be available to the insurer in the instant case when the owner had contested. mr. das relied ..... not open to the insurer to take up the defence of the nature it had taken. the ambit of defence by the insurer has been circumscribed by section 96(2) of the motor vehicles act and not beyond that. moreover, insurance company is not the aggrieved party. aggrieved party is the owner, the opposite party no. 1, who has not preferred ..... ) Explosives Act 1884 Section 4 Definitions - Court Kolkata - Year 1989 - Page 10 - Judgments | SooperKanoon Skip to content


Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: kolkata Year: 1989 Page 10 of about 100 results (0.060 seconds)

May 15 1989 (HC)

income-tax Officer Vs. East Coast Mfg. and Marketing (P.) Ltd.

Court : Kolkata

Decided on : May-15-1989

Reported in : [1989]30ITD388(Cal)

..... appellate tribunal in the case of hotel srilekha (p.) ltd. v. third ito [1983] 5 itd 541. there is no definition of plant in the income-tax act, 1961. section 43(3) is only an inclusive definition according to which plant includes ships, vehicles, books, scientific apparatus and surgical equipment used for the purpose of business of profession. ..... that case the high court was considering whether the roads constructed in the premises of its factory constituted plant or building within the meaning of section 32 read with section 43(3) of the income- tax act, 1961. they did not consider whether the hotel building constituted a plant or not. the madras bench of the tribunal in the case ..... engg. co. ltd. : [1974]96itr672(guj) held as under :'the word plants, in its ordinary meaning, is a word of wide import and in the context in section 32 it must be broadly construed. it includes any article or object, fixed or movable, live or dead, used by a businessman for carrying on his business. it is not .....

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Feb 28 1989 (HC)

Commissioner of Income Tax Vs. Dr. A. K. Basu.

Court : Kolkata

Decided on : Feb-28-1989

Reported in : (1991)91CTR(Cal)155

..... and therefore, the income thereof could not be assessed in his individual assessment.6. the controversy is whether, there was a rectifiable error under s. 254(2) of the it act. sec. 254(2) provides that the appellate tribunal may at any time within four years from the date of the order, with a view to rectifying any mistake apparent from ..... to notice is that under dayabhaga law the member own the property but in defined shares. but under the it act that would not be enough to treat that the property does not belong to the family inasmuch as the section requires that there should be actual physical division so that the family can be treated as disrupted for the purpose ..... of it act. if that is so, mr. poddar continued that even under the dayabhaga law it must be held that the .....

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Aug 09 1989 (HC)

Asiatic Oxygen Limited Vs. Jt. Secretary, Government of India and ors.

Court : Kolkata

Decided on : Aug-09-1989

Reported in : 1990(28)LC352(Calcutta)

..... contracts which have been registered with the appropriate customs house in the manner prescribed by regulations which the central board of excise and customs may make under section 157 of the customs act, 1962 (52 of 1962) and such contract or contracts has or have been so registered before any order is made by the proper officer of ..... mr. roychoudhury, learned counsel appearing for the customs authorities has drawn the attention of the court to the heading no. 84.66 of the first schedule to the tariff act which runs as follows:all items of:(a) machinery including prime-movers,(b) instruments, apparatus and appliances,(c) control gear and transmission equipment,(d) auxiliary equipment, as ..... the order dated 26,9.1981 and all proceedings relating thereto on the ground that all the conditions for assessment under heading no. 84.66 of the tariff act were and are satisfied in respect of the import of the gas cylinders. it is stated that the gas cylinders were in fact required for initial setting .....

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May 04 1989 (HC)

Dipty Prosad Vs. Union of India (Uoi) and ors.

Court : Kolkata

Decided on : May-04-1989

Reported in : (1989)2CALLT364(HC)

..... hospital on ranchi.13. but the office record does not show that he submitted any application for leave. the report of the assistant sub-inspector in-charge of down departure section, andal railway station states that the petitioner did not report for duty on the midnight on 5th february, 1985 and had been absenting without leave since then.14. the respondents ..... in dispensing with the enquiry.20. thus i find no merits in this writ petition which is dismissed.21. no order for costs is, however, passed.22. all parties to act on a signed copy of the operative portion of this judgment upon usual undertaking.

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Dec 22 1989 (HC)

Dukhiram Sardar Vs. State of West Bengal and ors.

Court : Kolkata

Decided on : Dec-22-1989

Reported in : (1991)1CALLT364(HC)

..... of school and other officers attached to the school administration. undoubtedly, the mechanism of delivery system of justice requires a new outlook to inspire confidence in the weaker section of the society because, to them, it is an unequal battle. the petitioner had to come before this writ court against district school board and also state government ..... court on 21st january, 1988, directed the president and secretary of the ad hoc committee, district school board, 24-parganas, south, and district inspector of school, primary section, to furnish a statement in respect of inspection report dated 18th march, 1977 and also 18th january, 1979 which annexure are b and d to writ petitions and also ..... because salary and interest which has been arrear for about 14 years and such relief should be given as provided under section 89 of income tax act read with rule 21a of the rules framed under i.t. act.22.10. this rule of 1981 is thus disposed of today long after about eight years.22.11. a copy .....

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Apr 20 1989 (HC)

Oriental Fire and Genl Ins. Co. Ltd. and anr. Vs. Josheda Alias Joshod ...

Court : Kolkata

Decided on : Apr-20-1989

Reported in : 1991ACJ349

..... such disparity by observing:we hope and trust that our lawmakers will give serious attention to this aspect of the matter and remove the serious lacuna in section 95(2)(b), motor vehicles act. we would also like to suggest that instead of limiting the liability of the insurance companies to a specified sum of money as representing the value ..... 18th september, 1979, is the extent of liability of the appellant insurance company. it has been urged that in view of the specific provisions contained in section 95(2)(b) of the motor vehicles act, the upper limit of liability of an insurer cannot exceed rs. 5,000/- in anyone accident, involving a vehicle carrying passengers.2. it is an ..... same.5. in order to appreciate the question and the extent of liability of the appellant insurance company, it will be convenient to place the relevant provisions of section 95 of the motor vehicles act as the main thrust in the argument of the learned counsel for the appellant is that in view of sub-clause (4) of .....

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Aug 28 1989 (HC)

Shawkat Kamal Vs. Collector of Customs and ors.

Court : Kolkata

Decided on : Aug-28-1989

Reported in : (1990)1CALLT78(HC),1991LC609(Calcutta),1989(44)ELT409(Cal)

..... valorem and the whole of additional duty was exempted. there are other notifications which exempted said goods from the whole of auxilary duty leviable under sub-section (1) of section 43 of the finance act. it is strongly alleged by the petitioner that the custom authorities even after filing of relevant documents including bill of entry are not releasing the goods ..... home consumption who in turn filed the same and a copy of the said bill is marked annexure 'e' to the writ petition. a statement under section 108 of the customs act was taken from the petitioner where it is made clear that the goods imported with the use in leather industry. it is further placed on record that ..... the custom authority for the purpose of the release of the imported goods. by looking to : [1988]2scr1 , this court further finds that:'in order to get exemption under section 5(2) (a) (iv) it is not necessary to show that the goods in question, namely, the cement supplied by the assessee in this case was actually used .....

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Feb 17 1989 (HC)

Brooke Bond India Ltd. Vs. Commissioner of Income-tax.

Court : Kolkata

Decided on : Feb-17-1989

Reported in : (1992)95CTR(Cal)89,[1992]193ITR390(Cal)

..... stated on behalf of the assessee that, in respect of question no. 2, certificate of fitness for appeal to the supreme court has already been granted under section 261 of the income-tax act, 1961, in the case of molins of india ltd. v. cit : [1983]144itr317(cal) . let a certificate be issued accordingly, certifying that this ..... the supply of goods outside india. therefore, the assessee was entitled to weighted deduction of rs. 3,65,875 paid to the bank under section 35b (1) (b) (vii) of the act.no arguments was advanced before the madhya pradesh high court about the question whether it was necessary to establish that the expenditure must be on ..... interest paid against packing credit was directly related to export promotion and hence it qualified for weighted deduction under section 35b.it was urged that such deduction was admissible under section 35b (1) (b) (viii) of the income-tax act. the income-tax officer rejected the claim on the grounding that, in his opinion, such claim was not .....

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Sep 05 1989 (HC)

British Airways Vs. Commissioner of Income-tax.

Court : Kolkata

Decided on : Sep-05-1989

Reported in : (1992)92CTR(Cal)227,[1992]193ITR439(Cal),[1992]54TAXMAN470(Cal)

..... made for and on behalf of the company. the person responsible for payment of the salary is the employer itself.the position has been made abundantly clear by section 204 (i) of the act, where 'person responsible for paying' has been defined to mean -'meaning of person responsible for paying. - (i) in the case of payments of income ..... should not have charged any interest for such delay, and, therefore, the proceeding for the recovery of the interest was barred by limitation as prescribed in section 231 of the act.from the order of the tribunal, it does not appear that any controversy was raised about the liability of an employer to include the value of rent- ..... income-tax officer should not have charged any interest on such delay; and(iv) the proceeding for the recovery of the interest is barred by limitation as prescribed in section 231 of the act.the assessee relied on the decision in the case of cit v. dunlop rubber co. (india) ltd. : [1980]121itr476(cal) in support of its contention. .....

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Apr 03 1989 (HC)

Oriental Fire and General Insurance Company Ltd. Vs. Rambha Barrick an ...

Court : Kolkata

Decided on : Apr-03-1989

Reported in : I(1990)ACC81

..... the owner or when the owner does not contest. when the owner contested in this case, the insurer cannot take up any defence other than those provided under section 96(2) of the act. simply because the form of application and certain rules of the motor vehicles rules direct notice to be given to the insurance company, insurance company will not ..... defence it likes. he submitted that insurer cannot be allowed to take up all the defences available to it. the nature of the defence available in section 110-c (2-a) of the act which applies to the special type of case cannot be available to the insurer in the instant case when the owner had contested. mr. das relied ..... not open to the insurer to take up the defence of the nature it had taken. the ambit of defence by the insurer has been circumscribed by section 96(2) of the motor vehicles act and not beyond that. moreover, insurance company is not the aggrieved party. aggrieved party is the owner, the opposite party no. 1, who has not preferred .....

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