Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: delhi Year: 2006 Page 11 of about 411 results (0.081 seconds)

Hanemp Properties Pvt. Ltd. Vs. Asstt. Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)101ITD19(Delhi)

..... of undisclosed income. the very purpose of bringing chapter xivb on the statute was to bring to tax undisclosed income. "undisclosed income" has been defined under section 158b(b) of the act which is based on the entry in the books of account or other documents or transactions which are seized at the time of search, which had not ..... to be bad in law, in view of the provisions of section 142a of the act inserted by the finance (no. 2) act, 2004 with retrospective effect from 15.11.1972.11. we are now left with the argument of the learned counsel for the assessee based ..... absence of direct evidence the valuation report made by the departmental valuer cannot lead to the assessment of any undisclosed investment within the meaning of section 69, 69a, 69b and 69c of the act. we may also state here that in our opinion the reference made by the learned assessing officer to the departmental valuation cell cannot be held .....

Deputy Commissioner of Vs. Delhi Press Samachar Patra (P.)

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)101ITD253(Delhi)

..... and considered by the learned cit(a) at pages 3 and 4 of the order. the learned cit(a) thereafter considered provisions of section 80-i of it act including sub-sections (1), (2) and (9) of the section. he analyzed above provisions in the light of the decision of itat, chandigarh bench in the case of punjab concast steels ltd., as ..... difference of opinion on these points with my learned brother, i express my concurrence with his view.6. against the main issue of disallowance of deduction under section 80-i of the act, assessee preferred an appeal before the cit(a) and the cit(a) accepted the claim of the assessee after giving specific finding that the assessee has rightly ..... (a) analysed the working of various units and held that the allocation of expenses by the assessee had a rationale and accordingly the claim of deduction under section 80-i of the act was justified. while doing so, the cit(a) also observed that if any loss for earlier years remains to be set off the assessing officer will .....

Mrs. Kamla Devi Vs. Haji Amir Mohd. Mir Ahmed

Court : Delhi

Reported in : 129(2006)DLT398; 2006(88)DRJ463

..... controller after giving careful consideration to the evidence on record returned a finding that the premises in question had been sublet and that the case under section 14(1)(b) of the act was made out. he contends that the tribunal was wrong in reversing a well reasoned judgment without appreciating that the original tenant has no interest ..... appeal involves substantial question of law. he submits that the additional rent controller went wrong in holding that a case had been made out under section 14(1)(b) of the act and that the tribunal has rightly held that the shop in question remains in occupation of haji mohd. rahim who is the general power of ..... are carrying on business from the premises in question, admittedly are independent persons who are not partners of the original tenant. the law regarding requirements under section 14(1)(b) of the delhi rent control act have been enunciated in roop chand v. gopi chand thelia : [1989]2scr184 ; ram aran v. pyare lal and anr. : [1996]1scr501 ; .....

Tata Iron and Steel Co. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... submitted that the word "installation" in the field of central excise was understood to mean actual installation. he referred to the concept of installation capacity of machines in section 3a of the act, in support of his contention. he submitted that though "trucks" were not the issue, the appellant had in the appeal memo referred to trucks, besides locomotive ..... the third appeal (no. e/1054/95) relates to demand of duty under rule 9(2), 196(1) of the central excise rules, 1944 read with section 11a(1) of the act made under three show cause notices all dated 14.5.1991 in respect of different periods. the total duty demand is rs. 44,78,167.02. by these ..... :nestle india ltd. v. commissioner of central excise, chandigarh-ii reported in 2004 (176) elt 314 was cited for the proposition that the time limit under section 11a of the central excise act cannot be read into the provisions of rule 96 of the central excise rules.collector of central excise, jaipur v. raghuvar (india) ltd. reported in was .....

Ge Countrywide Consumer Financial Services Limited Vs. Surjit Singh Bh ...

Court : Delhi

Reported in : 129(2006)DLT393; 2006(89)DRJ73

..... place of arbitration was delhi as indicated by clause 18 of the schedule attached to the loan agreement between the petitioner and the respondents. in terms of section 20 of the said act, the parties are free to agree on the place of arbitration. since the parties have agreed on delhi, as the place of arbitration, this court would ..... subject-matter of the dispute had a suit been filed instead of invocation of arbitration. in sushil ansal the court, after examining the provisions of sections 41, 31 and 2(c) of the arbitration act, 1940 held that: thus one has to ascertain what are the questions forming the subject-matter of the reference to arbitration which resulted in ..... b) is up for consideration. the word 'court' has been ascribed a specific meaning by the said act as indicated by section 2(1)(e) thereof and has the same meaning whether it appears in section 34 or section 11(12)(b) read with section 11(6). thereforee, i find that the present case is entirely covered by the ratio of the .....

Shri R.B. Chauhan Vs. Food Corporation of India and anr.

Court : Delhi

Reported in : 2006(88)DRJ654

..... rules and orders of the central government as amended from time to time in terms of sub-section (4) of section 12 a of the act, shall retire on the last date of the month, on which he attains the age of 60 years.(2) notwithstanding anything contained in clause (1): the appropriate ..... last date of the month in which he attains the age of 58 years. provided that a category iv employee who has been transferred to the corporation under section 12 a of the act and who has opted to be governed by leave, provident fund, retirement or other terminal benefits admissible to the employees of the central government in accordance with the .....

Slocum Investment P. Ltd. (Now Vs. the Deputy Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

..... of the appellate tribunal. that the rules are merely procedural in character and do not, in any way, circumscribe or control the power of the tribunal under section 33(4) of the act.(section 254(1) of act of 1961).176. the honorable supreme court in the case of national thermal power corporation 229 itr 383 has laid down that (a) it is the ..... on the basis of this new plea. it has been held in the case of hukumchand mills (supra) that the tribunal has sufficient power under section 33(4) of the act, 1922 (section 254(1) of the act of 1961) to entertain a new argument by the revenue and that rules 12 (present rule 11 of itat rules) and 27 are not exhaustive ..... the part of the parents of minor children to club the income of minors in their hands. no such provision was available vis-a-vis the provisions of section 92 of the act. even assuming section 92 can be applied in a given case since the assessee and the two other companies in the present case, disclosed the capital gain on transfer of .....

Slocum Investment (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)101TTJ(Delhi)558

..... powers of the tribunal. that the rules are merely procedural in character and do not, in any way, circumscribe or control the power of the tribunal under section 33(4) of the act. (section 254(1) of act of 1961).176. the hon'ble supreme court in the case of national thermal power corporation (supra) has laid down that (a) it is the discretion ..... the assessee, m/s hclcl and m/s snipl to m/s wipl was not made at arms length price resulting into evasion of tax as envisaged in section 92. section 92 of the it act, as it stood at the relevant point of time when the shares of m/s hcl consulting ltd. were sold by the assessee, m/s hclcl and m ..... on the part of the parents of minor children to club the income of minors in their hands. no such provision was available vis-avis the provisions of section 92 of the act. even assuming section 92 can be applied in a given case since the assessee and the two other companies in the present case, disclosed the capital gain on transfer of .....

Modi Corp. Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)105TTJ(Delhi)303

..... proceedings for assessment of income in the case of death of different assessees. in the case of a company which is in liquidation, the provisions of section 178 of the act providing for assessment in the hands of a liquidator, was referred to. the tribunal then referred to the distinction in law between liquidation and winding up and ..... before the tribunal one of the questions that arose for consideration was as to whether a company whose name was struck off the register by roc under section 560 of companies act, 1956 and therefore, stood dissolved, could be assessed to tax after dissolution the tribunal held that existence of the person sought to be taxed at the ..... the ito found that the two companies had not declared any dividends and he was of opinion that proceedings had to be initiated against these companies under section 23a of the indian it act, 1922, for the asst. yr. 1960-61. he therefore, proceeded to issue notices in the names of the two companies and in reply thereto a .....

Ms. Neema Tiwari and ors. Vs. Mcd and anr.

Court : Delhi

Reported in : [2006(110)FLR367]

..... of regular teachers is through a separate procedure and had to be resorted to by a requisition to the delhi services selection board under the provision of section 92 of the delhi municipal corporation act.8. it was contended that the petitioners cannot be treated as regularly appointed teachers since the method of recruitment in their case is different. in so far .....