Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Feb-17-1989
Reported in : (1989)29ITD449(Delhi)
..... payment of any interest, salary, bonus, commission or remuneration made by the firm to any partner has to be disallowed by virtue of the provisions of section 40(6) of the act.this is a special provision made by the legislature and, therefore, on the principle of generalia specialibus non derogant, it must be accordingly applied to the ..... income from profits and gains of business or profession that has to be computed in accordance with the law laid down in sections 28 to 44 of the act.thus, in this fascicle of sections, it is section 40 that enumerates amounts, which shall not be deducted in computing the income chargeable under the head "profits and gains of business ..... include any person who, being a minor, has been admitted to the benefits of partnership.8. we also find that in the indian partnership act, 1932 partnership is defined in section 4. as per section 4 partnership is the relation between persons, who have agreed to share the profits of a business carried on by all or any of .....
Tag this Judgment!Court : Delhi
Decided on : Feb-17-1989
Reported in : 38(1989)DLT279; 1989(16)DRJ278
..... evidence. it is further averred that the prosecution had failed to establish by medical evidence that age of the prosecutrix was below 16 years, and thus offence under section. 376 indian penal code was in any case not made out because of the apparent position that the girl was a consenting party. besides the plea that the ..... was believed that he had taken away said kumari sunita with him without the consent of her father the lawful guardian. a case was initially registered for the offence under section 363 indian penal code . (3) s.i. surender kumar marwah (public witness 14) then posted at p.s. rajouri garden, new delhi, took over the investigation ..... evidence which was based on scientific test deserved preference. the case, before the supreme court in jaya mala (supra), was that of detention under jammu kashmir public safety act, 1978. the plea that the detenu was below the age of 18 years at the relevant lime was accepted on the basis of radiological test on broad principles. it .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-20-1989
Reported in : (1989)(24)LC168Tri(Delhi)
..... a relation to the rate of duty of excise, it was heard' and decided by the special bench constituted by the president in terms of sub-section (2) of section 35-d of the act. at no stage the appellants/applicants challenged the jurisdiction of the special bench. on the other hand they submitted to the jurisdiction of the special bench ..... or to the value of goods for purposes of assessment" such appeal is to be heard and decided by a special bench in terms of sub-section (2) of section 35-d of the act. in the instant case since the appeal filed by the appellants/applicants was against a decision/order relating, among other things, to the determination of ..... excise, 1984 (18) elt 669. in reply dr. r. k. mehra, learned counsel for the applicants submitted that for excluding the reference application under sub-section (1) of section 35g of the act it is necessary that in the appeal question of rate of duty of excise must be involved and there must be actual determination of the rate of excise .....
Tag this Judgment!Court : Delhi
Decided on : Feb-22-1989
Reported in : 1989(42)ELT167(Del); ILR1991Delhi149
..... the exporters to do export of a particular commodity on the basis of quota granted fay the government. he said this power to charge premium flowed from section 3 of fie act and clauses 3 and 3(3) of the exports order. to sustain the legality of the impost he relied on article 73 of the constitution with reference ..... how this amount is to be utilised. (22) the levy of premium is clearly outside the act and the export order and is not authorised. export order unlike import order has not been issued under section 3 read with section 4a of the act. license under the export' order means an export license granted under the order. tins definition of license ..... of india. aepc has been organized with sponsorship of the ministry of commerce in the government of india.(5) license under the act means a license granted and includes customs clearance permit issued, under any control order. under section 4-a, the central government may, by order levy, subject to such exceptions, if any, in respect of a.ny .....
Tag this Judgment!Court : Delhi
Decided on : Feb-23-1989
Reported in : 1990(2)Crimes384; ILR1989Delhi15; 1989RLR131
..... to the government including the certificate of the chartered accountant submitted along with the said statements are not false documents to be covered by the definition given in section 464 indian penal code which reads as follows :- '464. making a false document--a person is said to make a false document- first.-whodishonestly or ..... documents, mentioned above, have been referred to in the said certificates and those supporting documents, prima facie.. are covered by the definition of false documents' given in section 464 indian penal code . so, it cannot be held that the said documents have nothing to do with the documents filed with the department. those documents, ..... the offence of forgery stood made out. with the observation that the offence of forgery was completed although it was committed to conceal a fraudulent or dishonest act previously committed. similarly in emperor v. ragho ram (1933) 55 2nd all 783(9) the registers were falsified with a view to conceal the previous .....
Tag this Judgment!Court : Delhi
Decided on : Feb-24-1989
Reported in : 38(1989)DLT76; 1989(16)DRJ338; 1989(24)ECC137
..... the prosecution witnesses which is totally against the document prepared on the spot can hardly be given any credence. it is also to be mentioned here that under section 50 of the act an option has to given to the person whose search is to be taken that if the said person required the person can be taken without unnecessary delay to ..... ) this appeal has been brought against order of the additional sessions judge dated 26/11/1988 by which he convicted the appellant for an offence punishable under section 21, n.d.p.s. act and the subsequent order dated 30/11/1988 by which he sentenced her to undergo rigorous imprisonment for 10 years and to pay a fine of rupees one ..... ) there have appeared certain serious lapses in evidence of the prosecution which, in my opinion, throw lot of doubt on the truthfulness of the prosecution case. section 50(4) of the n.d.p.s. act lays down that no female shall be searched by any one excepting a female. the documents prepared by the 10. at the spot do not show .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-27-1989
Reported in : (1989)(24)LC344Tri(Delhi)
..... company or to their customers direct. this fact is not disputed. the relationship of holding company and subsidiary is also not disputed. respondents state that under section 4 of the act, holding company is not a related person, unless it is established that they have interest, directly or indirectly in the business of each other. this ..... were on principal to principal basis and that there was no commercial consideration other than price, does not appear to be correct. in view of section 4 of company's act which stipulates that the holding company actually controls the composition of the board of directors of the subsidiary company and exercise more than half of ..... contention is not supported by the language of section 4(4)(c) of the act when transaction is between a holding company and a subsidiary company, there will be a legal presumption of interest in each others business, that is .....
Tag this Judgment!Court : Delhi
Decided on : Feb-28-1989
Reported in : 1989(22)ECC326; 1989RLR143b
..... had directed for framing of charges against the petitioner and his co-accused for offences punishable u/s 22 & 29 of the narcotic drugs and psychotropic substances act ('ndps act') read with section 120-b ipc. (2) the facts, in brief, are that asi partap singh accompanied by other constables was stated to be patrolling the area on july ..... schedule does not refer to 'morphine'. so, the prosecution has rightly challaned the petitioner and the co-accused for an offence punishable u/s 21 of the ndps act. i, hence, partly allow the criminal revision petition and quash the charges already framed and direct that the charge against the petitioner and co-accused be framed ..... treated as ''opiume'' thus, it is clear that morphine is the derivative of opium and is covered by the definition of ' 'manufactured drug'. s. 22 of the ndps act pertains to possession of 'psychotropic substance' which has been defined in s. 2(xxiii) to mean 'any substance natural or synthetic etc. specified in the schedule'. the .....
Tag this Judgment!Court : Delhi
Decided on : Feb-28-1989
Reported in : AIR1990Delhi117; 38(1989)DLT115; 1989RLR163
..... are factually incorrect and have no substance on merits and that further such amendments do not satisfy the ground of bona fide requirement as contemplated under section 14(1)(e) of the act. this contention is again wholly unacceptable as while considering whether an amendment should or should not be allowed the court ought not to go into ..... august. 1981 whereby he has allowed the amendment petition filed by the respondent-landlady for ejectment under chapter 3-a, section 25(b) read with section 14(1)(e) of the delhi rent control act, 1958 (hereinafter called 'the act'). (2) the facts giving rise to this petition are that the respondent-landlady filed a petition for eviction of the ..... was fixed for the evidence of the petitioner-tenant. however, before that on 2nd april, 1981 she moved an application under order 6 rule 17 read with section 151 of the code of civil procedure for amendment of the petition alleging, inter alia, that after the institution of the suit there had been lot of changes .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-28-1989
Reported in : (1989)(23)LC343Tri(Delhi)
..... of industries, noida, distt. ghaziabad. (vii) annexure to appendix ii-a showing allotment of code no. d 8503106, dated 23.12.85. (viii) declaration under section 46 of the customs act, 1962 signed by the importers that the contents of invoice, bill of lading and declaration made in the bill of entry is true and correct in every respect ..... 226872, dated 30.12.86 issued by m/s. american president lines ltd. at singapore for 100 pkgs (cartons) numbering 1-100. (vi) declaration under section 46 of the customs act, 1962 signed by the importers that the contents of invoice bill of lading and declaration made in the bill of entry is true and correct in every respect ..... noida/import/au/86-87, dated 21.1.87 issued by the joint director of industries, noida for concessional rate of customs duty. (viii) declaration under section 46 of the customs act, 1962 signed by the importers that the contents of the invoice, bill of lading and declaration made in the bill of entry are true and correct in .....
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