Court : Delhi
Decided on : Apr-05-1989
Reported in : [1989]30ITD1(Delhi); (1989)34TTJ(Del)209
..... was made due to looses though it appears that the assessed could have asked for determination of the deficiency to be carried forward in terms of sub-section (3) of section 80j of the act. the claim for the assessment year under appeal is, thereforee, being considered for the first time. in making this claim, the assessed has taken the ..... the cit (a) is unjustified.for this reliance was placed on the following judgments :-1. bishamber dayal badri prasad v. iac [1986] 18 itd 279 (delhi) (tm);2. indian explosives ltd. v. cit : [1984]147itr392(cal) .reliance was also placed upon the judgment of the honorable supreme court in the case of madhav prasad jatia v. cit : [1979] ..... had shown total expenditure of rs. 46,606 the assessing officer added back rs. 41606 after allowing allowing deduction of rs. 5,000 in terms of section 37(2a) of the act. there were some other decisions and conclusions arrived at by the assessing officer in completing the assessment on 8-3-1985 but we are not concerned with .....
Tag this Judgment!Court : Delhi
Decided on : Apr-11-1989
Reported in : 1989(24)ECC210
..... detention passed by the particular officer, to the said officer himself. examining the constitutional mandate given under article 22(5) of the constitution and provisions of section 11 of cofeposa act, the court reached the conclusion that the detenu has a right to make a representation only to the appropriate government and not to the officer who may ..... or revoke his own order. the supreme court in the case of sushila mafatlal (supra) in para. 18 while making reference to the provisions of section 11 of the cofeposa act still gave a finding that the officer who passes the detention order has no power to revoke its own order. this ratio laid down is in direct ..... passed the detention order. however, there is nothing illegal or wrong if the officer, who has passed the detention order and who is empowered under section 21 of the general clauses act to revoke his own order to invite a representation to himself also for reconsidering the matter on some material which may be disclosed by the detenu .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Apr-11-1989
Reported in : (1990)32ITD616(Delhi)
..... commission paid to miss molijit singh and miss erajit singh, daughters of dr.jagjit singh for services rendered to the society were also disallowable under the provisions of section 13 of the act.12. the cit(a) in the first appeal vide his order dated 24-3-1988 though agreed with the conclusion arrived at by the iac(a),namely, ..... the cit(a) that, (a) the activities carried on by the assessee trust were business activities yielding profits and gains within the meaning of the provisions of section 11 (4a) of the act and that consequently a sum of rs. 13,46,203 was income chargeable to tax, rejecting the assessee's claim that it was not carrying on any activity ..... contention in ground no. 1 is that the learned cit(a) erred in holding that the assessee was not entitled to total exemption under the provision of section 11 of the income-tax act, 1961 in respect of its total income derived during the accounting period ending 30-9-1983. the alternative contentions are that it has been wrongly held .....
Tag this Judgment!Court : Delhi
Decided on : Apr-12-1989
Reported in : AIR1990Delhi87
..... which had been requisitioned. the jurisdiction to decide the amount of compensation payable, and the authorities in whom that jurisdiction is vested, is provided by the 1952 act. section 19 expressly bars the jurisdiction of the civil court, including the high court, to adjudicate in respect of any matter which a competent authority or an arbitrator is ..... apply accordingly. the result of this is that the rights and obligations with regard to the property which was requisitioned will be regulated under the 1952 act. 92. section 8 of the act lays down the principles and the method for determining compensation payable in respect of property which is requisitioned. s. 9 provides for payment of compensation ..... s. kacker showed that the original of this command dt.1-2-40 was with the union of india. this.document was not produced. under section 65 of the evidence act if it is shown that the original of a document is in the possession or power of a person against whom the document is sought to .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Apr-13-1989
Reported in : (1989)(22)ECC77
..... personal belongings of the passenger contained therein and it must be in this comprehensive sense in which "baggage" has been used in sections 77 and 80 of the customs act. if "baggage" in section 80 of this act means only bona fide baggage as contemplated by clause 3 of the tourist baggage rules, 1958, there will hardly be any occasion ..... not treated the goods as baggage. instead of that in the preamble of the impugned order a direction has been given that an application for revision under section 129 dd of the customs act, 1962 shall lie with the joint secretary to the govt. of india, ministry of finance, department of revenue, new delhi. according to the learned advocate ..... for the application of section 80 of the customs act. i am, therefore, of the opinion that "baggage" has to be given the larger and ordinary meaning." the view taken by us is quite in conformity .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Apr-13-1989
Reported in : (1989)(22)ECC91
..... the relevant time. the tariff entry 27(b), for convenience of reference, is reproduced below: "27(b) - manufactures, the following, namely, plates, sheets, circles, strips, shapes and sections, in any form or size, not otherwise specified." the learned collector has also ruled as to the basis of the value to be adopted and has restricted the demand for ..... the insulated copper strips would be liable to duty under tariff item 26a(2) while the insulated aluminium strips would be liable to duty under item 27(b) of the act."devi dayal non-ferrous industries pvt.ltd. v. collector of central excise, bombay -1984 (16) e.l.t. 537 (tribunal)) took note of the following three ..... same heading. the appellants plea that the strips are of electrical grade and that these are conductors makes no difference so far as the classification of the goods under section 27(b) is concerned as they have not been able to show that aluminium conductors of the type manufactured by them, fall under any other tariff entry. .....
Tag this Judgment!Court : Delhi
Decided on : Apr-14-1989
Reported in : [1989]66CompCas149(Delhi)
..... to go on the truck, but were on it as owners of the goods carried in it. apparently, the terms of clause (ii) of the proviso to sub-section (1) of section 95 of act (4 of 1939) do not cover the case of such passengers because on a public carrier they could not be as passengers and they were on it as ..... full bench held as under (at page 583): 'the decision in this case settled that the expression `contract of employment' in clause (ii) of the proviso to sub-section (1) of section 95 of act (4 of 1939) refers not only to a contract of employment with the insured but also to a contract of employment of a person who is on the ..... the use of transport vehicles as contract carriages, or stage carriages or authorising the owner as a private carrier or public carrier to use such vehicle. sub-section (23) of section 2 of the act defines the public carrier as an owner of a transport vehicle who transports or undertakes to transport goods, or any class of goods for another person at any .....
Tag this Judgment!Court : Delhi
Decided on : Apr-19-1989
Reported in : ILR1989Delhi357
..... allowed for answer to show cause, and thereafter a direction was given by the bench which was hearing this petition at that stage that the petition under section 164(2) of the army act be decided within three weeks, vide orders passed on 18th february, 1986.(9) on being informed that the aforesaid petition stands rejected, it was directed ..... petition being filed, it was stated at the outset by mr. rameshwar sharma, learned counsel for the petitioner, that a petition for review as provided by section 164(2) of the army act, 1950 had been filed on 2nd april, 1984, and again on 25th june, 1985, but the same had not been decided, whereupon a notice to ..... the rules framed there under is such that complete judicial authority is vested in the general court martial convened under rule 37 and by virtue of section 71 of the army act it can award punishment including that of death's well as imprisonment including that of life, and various other sentences and penalties including dismissal from service. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Apr-20-1989
Reported in : (1989)31ITD81(Delhi)
..... the facts and in the circumstances of the case, the appellate tribunal erred in law in holding that the assessee was eligible for claiming weighted deduction under section 35b of the income-tax act, 1961 and expenditure on wrappers after bifurcation by the income-tax officer? 6. "whether on the facts and in the circumstances of the case, the ..... ] 4. "whether on the facts and in the circumstances of the case, the appellate tribunal erred in law in holding that for the purposes of section 43(1) of the income-tax act, 1961, the central subsidy received by the assessee for the assessment years under reference were not to be reduced from the cost of fixed assets for ..... mentioned in the last column of the above table. he held that 55% of the entire cash receipts representing revenue receipts were taxable as income under section 28(iv) of the income-tax act, 1961. he noticed that ccs was paid to the exporter with reference to the value of exports and therefore, the payments arose directly from the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Apr-27-1989
Reported in : (1989)31ITD549(Delhi)
..... the customers was not even in contemplation.23. the argument of the learned counsel for the assessee is based on section 64a of the sale of goods act and section 72 of the contract act. section 64a of the sale of goods act reads as under: 64-a. in contracts of sale, amount of increased or decreased taxes to be added or deducted ..... has any fiduciary relation with respect to its customers.26. even if any liability may arise against the assessee by virtue of section 64a of the sale of goods act or section 72 of the indian contract act, that would not be a statutory liability. such a liability would be merely contractual liability and, as shown above, a person ..... dispute regarding liability for loss in forward transaction the loss was allowable in the year in which the dispute was settled.27. section 72 of the indian contract act and section 64a of the sale of goods act do not automatically raise an enforceable demand against the assessee. at the most, they give a right to a purchaser to .....
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