Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: delhi Year: 2003 Page 16 of about 294 results (0.497 seconds)

Deputy Director of Income Tax Vs. Vishwa Hindu Parishad

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2003)81TTJ(Delhi)571

..... return dt. 12th march, 1996, which is after the date when the ao passed the order. the appellant has also filed audit report as prescribed under section 12a(b) of the it act. of course this was not before the ao but even as per the original return the appellant was not having any excess of income over expenditure which could ..... the appellant has been allowed, cannot be confirmed. the addition made is deleted. as a consequence, there will be liability of interest under sections 234a and 234b and penal proceeding under section 271(1)(c) of the it act. in the result, the appeal is partly allowed. the appellant gets a relief of rs. 55,37,890 along with consequential relief with ..... fund. the corpus fund has been corning for the earlier years and as per the provision of sections 12 and 11(1)(a) of the it act it is a capital receipt. the appellant has not contravened the provision of section 11(5) or section 13. even if for the sake of arguments it were accepted that it was involved directly or .....

Chawla Techno Construct Ltd. Vs. D.C.i.T.

Court : Income Tax Appellate Tribunal ITAT Delhi

..... concepts i.e., the reason to believe and the escapement of income. the scope of the escapement of income has already been enlarged due to insertion of explanations to section 147. clause c of explanation 2 provides that where the income chargeable to tax has been under assessed, or such income has made the subject excessive relief or excessive ..... perused the decisions relied on by the learned counsel.both these decisions related to the information u/s 147(b) of the act for the un-amended period. it was held in those cases that as the amendment to the section was brought subsequently but with retrospective effect. this will not amount to information u/s 147(b) of the ..... act. but as the facts in the instant case are different, the reliance on the case laws by the learned counsel is not justified. .....

Ashok Country Resort Vs. Divisional Manager, New India Assurance Co. L ...

Court : Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

..... by the ops within sixty days from the date of receipt of the order, failing which the complainant would be at liberty to file an application under sections 25/27 of the act as the complainant may be advised for the implementation of this order. the above complaint, filed by the complainant, stands disposed of in above terms. ..... is stated on behalf of the ops that on 1st june, 1994 a report was received by the ops regarding an incident of fire in the engineering/electrical section of the complainant and a request was made by the complainant to depute some one to survey the damage. it is stated that accordingly messrs. a.k. ..... lokeshwar prasad, president: 1. the complainant, ashok country resort, through its promoter, shri r.n. sahni, has filed the present complaint under section 17 of the consumer protection act, 1986 (hereinafter referred to as the act), against the above said opposite parties (for short ops) averring (sic.) kapashera, new delhi, for rs. 4.90 crores, vide policy bearing no. .....

Gas Authority of India Ltd. Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(170)ELT75TriDel

..... ; that they are in any case not manufacturing lean gas.3.3. finally, the learned advocate submitted that the extended period of limitation under section 11a(1) of the central excise act cannot be invoked as the department was fully aware of the facts which is evident from the registration certificates issued to them; that it is ..... notice; that annual report being a published document, the desired information was known to the department; that penalty under section 11ac of the central excise act is not imposable prior to 28-9-1996 as this section was not in statute book prior to this date; that confiscation of plant and machinery is invokable only when the ..... the common issue involved is whether natural gas liquid (ngl) is marketable and whether it is classifiable under heading 27.10 of the schedule to the central excise tariff act or under heading no. 27.09/27.11 of the tariff.2. sh. v. lakshmikumaran, learned advocate, mentioned that the appellants manufacture liquefied petroleum gas (lpg) .....

Aditya Cement Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(89)ECC650

..... or processing of goods. she, further, submitted that the decisions in the case of visveswarayya iron & steel limited and birla jute & industries limited were under the provisions of income tax act regarding allowing investment allowance.definition of capital goods as given in rule 57q is different and has to be interpreted accordingly.5.3 railway track material does not fall within ..... karnataka high court in the case cited by the learned advocate was considering the income tax act provisions for investment allowance under section 32a(1) of the income tax act. those decisions are not applicable as the word plant has been differently defined in the income tax act as it includes vehicle also among other things used for the purpose of business or profession .....

The Triveni Engg. Works Ltd. Vs. Dy. Commissioner of Income Tax,

Court : Income Tax Appellate Tribunal ITAT Delhi

..... have been allowed because the seminars were conducted for the assessee's employees only, therefore, it cannot be treated as entertainment expenses for the purpose of section 37(2a) of the act. in support of his contention, he relied upon the following judgements:- 30. the dr, on the other hand, has submitted that in tax audit ..... he further contended that provisions of section 43b(d) of the act are not attracted since the interest is payable to the govt. of india. which operates and controls sugar development fund and not to any financial ..... basis of which profits or gains are computed under the head profits and gains of business and profession. having regard to this definition of paid in section 43(2) of the act, deduction has to be allowed in respect of interest accrued even though not due whether the mercantile basis of accounting is followed by the assessee. .....

Sreenath Travel Agency and anr. Vs. Lt. Governor of Delhi and ors.

Court : Delhi

Reported in : 2003VIAD(Delhi)457; AIR2004Delhi1; 106(2003)DLT623; 2003(71)DRJ363

..... maharashtra's case (supra) relied upon by the learned counsel for the respondents. in that decision, as indicated in paragraph 4 thereof, sub-section (1) of section 207 of the act came up for interpretation, though on a different aspect. on behalf of the state of maharashtra, it was contended that violation of any condition ..... requires for its support an additional substitution of words or which results in rejection of words as meaningless has to be avoided.' 16. clearly, section 207 of the said act must be construed in such a manner which does not result in the rejection of words as meaningless. if the interpretation advanced by the learned ..... ors to show that, in identical circumstances, the punjab and haryana high court had restrained the competent authorities from detaining, seizing or impounding vehicles under section 207(1) of the act till rules were published and enforced.6. ms avnish ahlawat, the learned counsel for the respondents, while admitting that no rules as such have been .....

L.P. Desai Vs. Union of India (Uoi) and ors.

Court : Delhi

Reported in : 108(2003)DLT334; 2003(71)DRJ553; 2004(92)ECC109; 2004(165)ELT151(Del)

..... in writing. the notice, according to him, was a condition precedent for any adjudication and/or imposition of a penalty. if the notice as contemplated in section 4l of the said act was not given, there could be no adjudication and, consequently, no imposition of penalty. he further submitted that the notice was not just any ordinary notice ..... was at all sent to the petitioner and whether the adjudicating authority discharged its mandatory obligation of sending a notice to the petitioner in terms of section 4l of the said act. i find that the latter has not been done. the adjudicating authority ought to have specifically sent a notice to the petitioner. this notice ought ..... the appeal would not alter the situation. the proceedings against him were void ab initio. had the petitioner been issued a notice in terms of section 4l of the said act, he could have represented against the imposition of such penalty. he could have placed on record various facts and circumstances to show that no offence .....

Ashok Kumar Dhingra and ors. Vs. the Oriental Insurance Company Limite ...

Court : Delhi

Reported in : AIR2004Delhi161; 2003(70)DRJ470

..... in the course of ordinary business of insurance. learned counsel appearing on behalf of the respondents also referred to various provisions of the insurance act, 1938 and in particular section 64u, 64uc and 64va to show that the premium payable in respect of an insurance policy was not an arbitrarily arrived at figure and secondly ..... prescribed under the redressal of public grievance rules, 1998 which have been framed by the central government in exercise of the powers conferred by section 114(1) of the insurance act, 1938. the insurance ombudsman is empowered to receive and consider inter alias complaints regarding delay/disputes qua settlement of claims. the insurance ..... insurance company is also required to maintain a solvency margin inter alias based on the concept of net incurred claims which, in view of the provisions of section 64va(1a)(ii) explanationn (ii), refers to the average of the net incurred claims during the specified period not exceeding three preceding financial years. it .....

Competition Success Review Vs. Union of India (Uoi) and anr.

Court : Delhi

Reported in : 2003VIIIAD(Delhi)442; 106(2003)DLT469; 2003(70)DRJ690

..... second circular'). the relevant portion of the first circular is as under:'this is regarding treatment of various publications which are registered newspapers in terms of section 9 of the ipo act when advertisement sheets are inserted in them.it has been observed in a few cases that such registered newspapers have pages containing advertisements which are not numbered ..... such pages may result in enquiries being made as to what was contained on those pages which the readers would be missing.the provisions of section 9 of the indian post office act, 1898 further require that the contents of the magazine should be wholly or for the greater part, consisting of political or other news. ..... in which it is enclosed is received.' 10. this clause 139, in essence, is an extension of what is provided in section 9 of the indian post office act, 1898. section 9 of the said post office act, 1898 reads as under:'9. power to make rules as to registered newspaper.--(1) the [a substituted for the words ' .....