Array ( [0] => ..... years. the appellant replied that a barge should be considered as a ship in view of the definition given in the general clauses act, 1897. according to sub-section 55 of section 3 of that act a ship includes every description of vessel used in navigation not exclusively propelled by oars. 7. i am unable to agree with the ..... rate of development rebate would be allowable on "pontoon" and "trawlers" respectively. however in the instant case we are concerned with the deduction contemplated under section 80j of the act.9. we have carefully considered the rival submissions of the parties and various statutory/dictionary meanings of the word "ship" as well as gone through the ..... learned representative for the assessee strongly argued that the cit (a) was not justified in withdrawing the deduction already granted by the i.t.o. under section 80j of the act in respect of the barges owned by the assessee. in this connection, he stated before us the nature of business carried on by the assessee (already ..... [1] => ..... arise on the agent of the non-resident. the salary and remuneration payable to the technicians of the assessee were not taxable as exemption certificates under section 10 of the act had been obtained.5. the cit (appeals) considered these arguments, carefully went through the clauses of the various agreements, particularly the sindri modernisation project ..... a portion of such payment was to be treated as payment for grant of licence or for royalty, the provisions of explanation 2 to section 9(1)(vi) of the act were attracted. all the activities concerning erection as well as rendering of technical services were going on simultaneously and not alternatively and therefore shri ..... assessment year under consideration, he held that the payments received during the previous year would be in the nature of technical assistance fees falling under section 9(1)(vii)of the act.11. since in the course of the hearing it appeared to us that the reasoning given by the cit (appeals) was not quite correct ..... [2] => ..... of anubhai chamanlal javeri and the direct assessment on the trustees made by the ito was not warranted in view of the provisions of the proviso to sub-section (1a)of section 161 of the act. ms. vissanji also argued that for the assessment year 1982-83 assessment of the two beneficiaries, viz. priti d. parekh and ms.urvashi a. javeri ..... not disputed that this is the only trust of its kind. the impugned income is the type of income contemplated in clause (ii) of sub-section (1) of section 164 of the i.t. act being income receivable under the trust bequeathed by a person by a will. therefore, the assessment of such income cannot be made at the maximum ..... the beneficiaries as per their shares. it is argued that the aac failed to appreciate the fact that the assessee-trust is a discretionary trust assessable under section 164 of the i.t. act.5. the learned departmental representative relied on the order of the ito for this and the earlier years whereas ms. aarti vissanji, learned counsel for ..... ) Explosives Act 1884 Section 4 Definitions - Court Mumbai - Year 1989 - Page 15 - Judgments | SooperKanoon Skip to content


Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: mumbai Year: 1989 Page 15 of about 143 results (0.022 seconds)

Jul 28 1989 (TRI)

Sesa Goa Ltd. Vs. First Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Jul-28-1989

Reported in : (1989)31ITD209(Mum.)

..... years. the appellant replied that a barge should be considered as a ship in view of the definition given in the general clauses act, 1897. according to sub-section 55 of section 3 of that act a ship includes every description of vessel used in navigation not exclusively propelled by oars. 7. i am unable to agree with the ..... rate of development rebate would be allowable on "pontoon" and "trawlers" respectively. however in the instant case we are concerned with the deduction contemplated under section 80j of the act.9. we have carefully considered the rival submissions of the parties and various statutory/dictionary meanings of the word "ship" as well as gone through the ..... learned representative for the assessee strongly argued that the cit (a) was not justified in withdrawing the deduction already granted by the i.t.o. under section 80j of the act in respect of the barges owned by the assessee. in this connection, he stated before us the nature of business carried on by the assessee (already .....

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Feb 10 1989 (TRI)

income-tax Officer Vs. Montedison of Italy

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Feb-10-1989

Reported in : (1989)31ITD142(Mum.)

..... arise on the agent of the non-resident. the salary and remuneration payable to the technicians of the assessee were not taxable as exemption certificates under section 10 of the act had been obtained.5. the cit (appeals) considered these arguments, carefully went through the clauses of the various agreements, particularly the sindri modernisation project ..... a portion of such payment was to be treated as payment for grant of licence or for royalty, the provisions of explanation 2 to section 9(1)(vi) of the act were attracted. all the activities concerning erection as well as rendering of technical services were going on simultaneously and not alternatively and therefore shri ..... assessment year under consideration, he held that the payments received during the previous year would be in the nature of technical assistance fees falling under section 9(1)(vii)of the act.11. since in the course of the hearing it appeared to us that the reasoning given by the cit (appeals) was not quite correct .....

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Oct 03 1989 (TRI)

Second Income-tax Officer Vs. A.C. Jhaveri Trust

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Oct-03-1989

Reported in : (1990)32ITD471(Mum.)

..... of anubhai chamanlal javeri and the direct assessment on the trustees made by the ito was not warranted in view of the provisions of the proviso to sub-section (1a)of section 161 of the act. ms. vissanji also argued that for the assessment year 1982-83 assessment of the two beneficiaries, viz. priti d. parekh and ms.urvashi a. javeri ..... not disputed that this is the only trust of its kind. the impugned income is the type of income contemplated in clause (ii) of sub-section (1) of section 164 of the i.t. act being income receivable under the trust bequeathed by a person by a will. therefore, the assessment of such income cannot be made at the maximum ..... the beneficiaries as per their shares. it is argued that the aac failed to appreciate the fact that the assessee-trust is a discretionary trust assessable under section 164 of the i.t. act.5. the learned departmental representative relied on the order of the ito for this and the earlier years whereas ms. aarti vissanji, learned counsel for .....

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