Array ( [0] => ..... contended before us on behalf of the assessee. the expression "produce of plantations" used in sub-clause (i) of sub-clause (b) of sub-section (2) of section 80hhc has not been defined under the act. so we have to turn to the dictionary meaning of the word "plantation" to find out the meaning of this word in the context of ..... (bom.) (sb) and shree arbuda mills ltd v. ito [1983] 3 sot 311 (ahd.). it was next contended by shri srivastava that the explanation to section 263(1) substituted by the finance act, 1988 with effect from 1-6-1988 would not make any difference for the reason that the explanation was substituted with effect from 1-6-1988 and ..... behalf of the assessee in support of the theory of total merger no longer hold good in view of the explanation, clause (c) to section 263(1) which has been retrospectively amended by the finance act, 1989. the commissioner, therefore, in this case had the jurisdiction to revise the assessment on the issues which were not considered and decided in ..... [1] => ..... pieces of zip fasteners of various sizes which were alleged to have been sold without issue of any bill/ voucher in contravention of the provisions of section 11 of the act as shri somnath malik could not give any satisfactory explanation for the variations between actual stock and the stock register, zip fasteners of foreign origin ..... out of book balance. they have questioned the imposition of rs. 1 lakh fine which according to them is unjustified when penalty had been imposed under section 112 of the act.10. shri y. n. chopra, consultant argued the case for the appellants and reiterated the grounds of appeal. he submitted that the appellants were notified ..... sought to be condoned.13. the allegation of unauthorised import of 70819 of zip fasteners and the charge of unauthorised importation rendering its confiscation under section 11l(d) of the act was held unsustainable by the collector as the invoices and gate passes had not been disputed by dri and also because the collector held that ..... [2] => ..... judged with relation to the object which is sought to be achieved. in the present case the object which was sought to be achieved by amending the rent control act and inserting sections 14-b, 14-c and 14-d was, as quoted hereinabove, to inter alias bring about a balance between the interests of landlords and tenants, boost housing ..... let out by the predecessor in interest of the landlord we see no reason as to why a departure should be made while interpreting the same expression in section 14-c of the act. .the expression 'premises let out by him' must mean premises of which he was the landlord on the date of retirement or at the time ..... provide turn a most speedy process of recovery of she premises to the category of the landlords specified therein. the normal procedure under the delhi rent control act being not speedy enough. section 25-b was enacted with the intention of providing for expeditious disposal of cases relating to those where eviction was sought on the ground of personal need ..... [3] => ..... question of valuing it at rs. 4,54,000.8. we have carefully considered the rival submissions and examined the facts on record. gift is defined in section 2(xii) of the gift-tax act as under:- 'gift' means the transfer by one person to another of any existing movable or immovable property made voluntarily and without consideration in money or money ..... firm shall belong to all the parties in proportion to their shares fixed in this deed.5. the gift-tax officer, a-ward, panipat, issued a notice under section 16 of the gift-tax act, 1958 in the name of shri g.d. mahajan, legal heir of smt. raj devi, on 22-10-1982. the gift-tax proceedings were initiated against the ..... manner without subterfuge or concealment of any kind or in an attempt to make the transaction appear other than what it was in reality. the language of section 4(l)(c) of the gift-tax act has been so cast as to throw the onus on the assessee for establishing that the transaction in question was bona fide. when the assessee became ..... [4] => ..... quite vague in respect of these grounds. however, the original record has been produced at the time of arguments and it clearly shows that the declaration under section 10(1) of the act was issued on april 17, 1989, and the same was duly served on the detenu on april 21, 1989. the signatures of the detenu duly counter ..... date of the detention. (2) counsel for the petitioner in support of this writ petition has urged that the declaration made under section 10 of the act was served only on july 4, 1989, along with the copy of the confirmation order whereas the meeting of the advisory board had already taken place and ..... the detention order dated february 13, 1989 passed by respondent no. 2 under section 3(1) of the prevention or illicit traffic in narcotic drugs and psychotropic substances act, 1988 (for short 'the act') and the declaration dated april 17, 1989, issued under section 10(1) of the act fixing the period of detention of the petitioner as two years from the ..... [5] => ..... appellant is full of contradictions and suppression of facts. it is submitted that the investigating officer public witness . 16 s.i. roshanlal admits that the statements under section 161 of the criminal procedure code of only those witnesses were recorded who corroborated the prosecution version. (17) it is argued that the prosecution's case has to be ..... the dying declaration contained in ex. public witness . 11/a cannot be believed unhesitatingly. the facts and circumstances on record go to show that it is unsafe to act solely on the dying declaration recorded by dr. sanjay gupta. (20) we have already noticed that the evidence about the motive for the crime cannot be upheld. ..... who as we have noticed above, took urmila after the incident to the hospital; she had told him in the taxi that : 'she had resorted to this act of burning herself by putting kerosene oil on her body because she was frustrated for not having any child. surender accused had also accompanied us and his hands were ..... [6] => ..... view to overrule the prior decision of three-member bench on the same subject matter and classification of the goods is not only contrary to the provisions of section 129-c of the customs act, but also an improper exercise of judicial discretion. (12) in case reported as union of india v. godfrey philips india ltd., : [1986]158itr574(sc) ..... . appeals against decisions or orders relating to determination of questions having relation to the rate of duty of excise or to the value of the goods. (7) sub-section (5) provides that if the members of a bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if ..... to the well-established principle of binding precedents and for the reasons stated above. (19) in our opinion, the president of the tribunal had no jurisdiction to act upon the recommendations of the two-member bench and to constitute a five-member bench with a view to get the case of bakelite hylam reconsidered. judicial propriety demanded ..... [7] => ..... view to overrule the prior decision of three-member bench on the same subject matter and classification of the goods is not only contrary to the provisions of section 129c of the customs act, but also an improper exercise of judicial discretion.11. in case reported as union of india v. godfrey philips india ltd. - : [1986]158itr574( ..... to the constitution of a larger bench of five members. it is not disputed that a special three-member bench regularly constituted to hear appeals under section 129c(3) of the act heard the appeal in the case of bakelite hylam ltd. and another v. collector of customs, bombay, . this bench was squarely concerned with the ..... short question that requires going into is as to whether the customs, excise and gold (control) appellate tribunal consisting of two members bench, constituted under section 129 of the customs act, 1962 has the power or the jurisdiction to overrule its own earlier decision given by a three-member bench, by constituting a bench larger than the ..... [8] => ..... cit (appeals), who vide identical orders dated 20-10-1986 upheld the reopening of the assessments but held that under the provisions of section 32a(2)(b)(iii) of the income-tax act, 1961 the assessee was an industrial undertaking being engaged in the business of construction and was entitled to investment allowance. the revenue is ..... . [1983] 6 itd 575 (delhi), in which the definition of an industrial company within the meaning of section 2(9)(c) of the finance act, 1976 came up for consideration. an industrial company was under the aforesaid act defined to include one engaged in the business of manufacture or processing of goods or in mining. it was ..... the learned counsel for the assessee stressed that the requirements of an "industrial company" under the finance act and of an "industrial undertaking" under section 32a are different it is true that slightly different words have been used in section 32a which uses the words "manufacture or production of any article or thing" in sub-clause (ii ..... [9] => ..... union of india v. cibatul limited : 1985(22)elt302(sc) , the supreme court laid down the test for deciding who are related persons for the purposes of section 4(4)(c) of the act. the test is, whether the goods are manufactured by the seller or are manufactured by the seller on behalf of the buyer. the supreme court further held that ..... describe the petitioners as sellers and m/s. modi rubber ltd. as the buyer in this judgment. 3. the question as to who are 'related persons' within section 4(4)(c) of the act and what is the value at which the excise is livable where brand name of the other establishment is used, are no more rest integra. they are concluded ..... the petitioners is that the assistant collector was wrong in clubbing them with m/s. modi rubber ltd., as they are not related persons within the purview of section 4(4)(c) of the act. they further submit that since they are not related persons, the price at which the excise duty can be levied on the flaps is the price at ..... ) Explosives Act 1884 Section 4 Definitions - Sortby Old - Court Delhi - Year 1989 - Page 21 - Judgments | SooperKanoon Skip to content


Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: delhi Year: 1989 Page 21 of about 224 results (0.064 seconds)

Nov 30 1989 (TRI)

State Trading Corpn. of India Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Nov-30-1989

Reported in : (1991)36ITD497(Delhi)

..... contended before us on behalf of the assessee. the expression "produce of plantations" used in sub-clause (i) of sub-clause (b) of sub-section (2) of section 80hhc has not been defined under the act. so we have to turn to the dictionary meaning of the word "plantation" to find out the meaning of this word in the context of ..... (bom.) (sb) and shree arbuda mills ltd v. ito [1983] 3 sot 311 (ahd.). it was next contended by shri srivastava that the explanation to section 263(1) substituted by the finance act, 1988 with effect from 1-6-1988 would not make any difference for the reason that the explanation was substituted with effect from 1-6-1988 and ..... behalf of the assessee in support of the theory of total merger no longer hold good in view of the explanation, clause (c) to section 263(1) which has been retrospectively amended by the finance act, 1989. the commissioner, therefore, in this case had the jurisdiction to revise the assessment on the issues which were not considered and decided in .....

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Nov 30 1989 (TRI)

Malik Brothers Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Nov-30-1989

Reported in : (1990)(27)LC193Tri(Delhi)

..... pieces of zip fasteners of various sizes which were alleged to have been sold without issue of any bill/ voucher in contravention of the provisions of section 11 of the act as shri somnath malik could not give any satisfactory explanation for the variations between actual stock and the stock register, zip fasteners of foreign origin ..... out of book balance. they have questioned the imposition of rs. 1 lakh fine which according to them is unjustified when penalty had been imposed under section 112 of the act.10. shri y. n. chopra, consultant argued the case for the appellants and reiterated the grounds of appeal. he submitted that the appellants were notified ..... sought to be condoned.13. the allegation of unauthorised import of 70819 of zip fasteners and the charge of unauthorised importation rendering its confiscation under section 11l(d) of the act was held unsustainable by the collector as the invoices and gate passes had not been disputed by dri and also because the collector held that .....

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Dec 01 1989 (HC)

B.M. Chanana Vs. Union of India and ors.

Court : Delhi

Decided on : Dec-01-1989

Reported in : 40(1990)DLT113; 1990(18)DRJ55; 1990RLR68

..... judged with relation to the object which is sought to be achieved. in the present case the object which was sought to be achieved by amending the rent control act and inserting sections 14-b, 14-c and 14-d was, as quoted hereinabove, to inter alias bring about a balance between the interests of landlords and tenants, boost housing ..... let out by the predecessor in interest of the landlord we see no reason as to why a departure should be made while interpreting the same expression in section 14-c of the act. .the expression 'premises let out by him' must mean premises of which he was the landlord on the date of retirement or at the time ..... provide turn a most speedy process of recovery of she premises to the category of the landlords specified therein. the normal procedure under the delhi rent control act being not speedy enough. section 25-b was enacted with the intention of providing for expeditious disposal of cases relating to those where eviction was sought on the ground of personal need .....

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Dec 06 1989 (TRI)

Assistant Commissioner of Vs. G.D. Mahajan

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Dec-06-1989

Reported in : (1990)32ITD445(Delhi)

..... question of valuing it at rs. 4,54,000.8. we have carefully considered the rival submissions and examined the facts on record. gift is defined in section 2(xii) of the gift-tax act as under:- 'gift' means the transfer by one person to another of any existing movable or immovable property made voluntarily and without consideration in money or money ..... firm shall belong to all the parties in proportion to their shares fixed in this deed.5. the gift-tax officer, a-ward, panipat, issued a notice under section 16 of the gift-tax act, 1958 in the name of shri g.d. mahajan, legal heir of smt. raj devi, on 22-10-1982. the gift-tax proceedings were initiated against the ..... manner without subterfuge or concealment of any kind or in an attempt to make the transaction appear other than what it was in reality. the language of section 4(l)(c) of the gift-tax act has been so cast as to throw the onus on the assessee for establishing that the transaction in question was bona fide. when the assessee became .....

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Dec 07 1989 (HC)

P.U. Abdul Rahiman Yousuf Abdul Rahiman Vs. Union of India and ors.

Court : Delhi

Decided on : Dec-07-1989

Reported in : ILR1989Delhi478

..... quite vague in respect of these grounds. however, the original record has been produced at the time of arguments and it clearly shows that the declaration under section 10(1) of the act was issued on april 17, 1989, and the same was duly served on the detenu on april 21, 1989. the signatures of the detenu duly counter ..... date of the detention. (2) counsel for the petitioner in support of this writ petition has urged that the declaration made under section 10 of the act was served only on july 4, 1989, along with the copy of the confirmation order whereas the meeting of the advisory board had already taken place and ..... the detention order dated february 13, 1989 passed by respondent no. 2 under section 3(1) of the prevention or illicit traffic in narcotic drugs and psychotropic substances act, 1988 (for short 'the act') and the declaration dated april 17, 1989, issued under section 10(1) of the act fixing the period of detention of the petitioner as two years from the .....

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Dec 07 1989 (HC)

Surender Singh Vs. State

Court : Delhi

Decided on : Dec-07-1989

Reported in : 40(1990)DLT238; I(1990)DMC307

..... appellant is full of contradictions and suppression of facts. it is submitted that the investigating officer public witness . 16 s.i. roshanlal admits that the statements under section 161 of the criminal procedure code of only those witnesses were recorded who corroborated the prosecution version. (17) it is argued that the prosecution's case has to be ..... the dying declaration contained in ex. public witness . 11/a cannot be believed unhesitatingly. the facts and circumstances on record go to show that it is unsafe to act solely on the dying declaration recorded by dr. sanjay gupta. (20) we have already noticed that the evidence about the motive for the crime cannot be upheld. ..... who as we have noticed above, took urmila after the incident to the hospital; she had told him in the taxi that : 'she had resorted to this act of burning herself by putting kerosene oil on her body because she was frustrated for not having any child. surender accused had also accompanied us and his hands were .....

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Dec 07 1989 (HC)

Paras Laminates (P) Ltd. Vs. Customs, Excise and Gold (Control) Appela ...

Court : Delhi

Decided on : Dec-07-1989

Reported in : [1990]68CompCas72(Delhi); 40(1990)DLT179; 1990(26)ECC109; 1988RLR445a

..... view to overrule the prior decision of three-member bench on the same subject matter and classification of the goods is not only contrary to the provisions of section 129-c of the customs act, but also an improper exercise of judicial discretion. (12) in case reported as union of india v. godfrey philips india ltd., : [1986]158itr574(sc) ..... . appeals against decisions or orders relating to determination of questions having relation to the rate of duty of excise or to the value of the goods. (7) sub-section (5) provides that if the members of a bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if ..... to the well-established principle of binding precedents and for the reasons stated above. (19) in our opinion, the president of the tribunal had no jurisdiction to act upon the recommendations of the two-member bench and to constitute a five-member bench with a view to get the case of bakelite hylam reconsidered. judicial propriety demanded .....

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Dec 07 1989 (HC)

Paras Laminates Pvt. Ltd. Vs. Cegat

Court : Delhi

Decided on : Dec-07-1989

Reported in : 1990(45)ELT521(Del)

..... view to overrule the prior decision of three-member bench on the same subject matter and classification of the goods is not only contrary to the provisions of section 129c of the customs act, but also an improper exercise of judicial discretion.11. in case reported as union of india v. godfrey philips india ltd. - : [1986]158itr574( ..... to the constitution of a larger bench of five members. it is not disputed that a special three-member bench regularly constituted to hear appeals under section 129c(3) of the act heard the appeal in the case of bakelite hylam ltd. and another v. collector of customs, bombay, . this bench was squarely concerned with the ..... short question that requires going into is as to whether the customs, excise and gold (control) appellate tribunal consisting of two members bench, constituted under section 129 of the customs act, 1962 has the power or the jurisdiction to overrule its own earlier decision given by a three-member bench, by constituting a bench larger than the .....

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Dec 08 1989 (TRI)

inspecting Assistant Vs. R.S. Avtar Singh and Co.

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Dec-08-1989

Reported in : (1990)32ITD694(Delhi)

..... cit (appeals), who vide identical orders dated 20-10-1986 upheld the reopening of the assessments but held that under the provisions of section 32a(2)(b)(iii) of the income-tax act, 1961 the assessee was an industrial undertaking being engaged in the business of construction and was entitled to investment allowance. the revenue is ..... . [1983] 6 itd 575 (delhi), in which the definition of an industrial company within the meaning of section 2(9)(c) of the finance act, 1976 came up for consideration. an industrial company was under the aforesaid act defined to include one engaged in the business of manufacture or processing of goods or in mining. it was ..... the learned counsel for the assessee stressed that the requirements of an "industrial company" under the finance act and of an "industrial undertaking" under section 32a are different it is true that slightly different words have been used in section 32a which uses the words "manufacture or production of any article or thing" in sub-clause (ii .....

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Dec 11 1989 (HC)

United Copiex (i) Ltd. Vs. Union of India

Court : Delhi

Decided on : Dec-11-1989

Reported in : 1990(26)ECC1; 1990LC17(Delhi); 1990(47)ELT297(Del)

..... union of india v. cibatul limited : 1985(22)elt302(sc) , the supreme court laid down the test for deciding who are related persons for the purposes of section 4(4)(c) of the act. the test is, whether the goods are manufactured by the seller or are manufactured by the seller on behalf of the buyer. the supreme court further held that ..... describe the petitioners as sellers and m/s. modi rubber ltd. as the buyer in this judgment. 3. the question as to who are 'related persons' within section 4(4)(c) of the act and what is the value at which the excise is livable where brand name of the other establishment is used, are no more rest integra. they are concluded ..... the petitioners is that the assistant collector was wrong in clubbing them with m/s. modi rubber ltd., as they are not related persons within the purview of section 4(4)(c) of the act. they further submit that since they are not related persons, the price at which the excise duty can be levied on the flaps is the price at .....

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