Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: delhi Year: 2006 Page 26 of about 411 results (0.040 seconds)

Anney Kamran Vs. State and anr.

Court : Delhi

Reported in : 131(2006)DLT663; 2006(91)DRJ719

..... was a definite finding indicating that the said accused was a juvenile. in such situation, no further inquiry could be undertaken by the juvenile justice board under section 49 of the said act. this is exactly what has been held by the juvenile justice board in the impugned order and, thereforee, there is no infirmity in the same.16 ..... correct procedure.9. as a result of the above discussion the order dated 13th july, 1992 passed by the court of juvenile justice directing fresh inquiry under section 32 of the act is set aside. the learned court of juvenile justice is, however, directed to hear the application of the petitioner for bail afresh keeping in view the ..... conflict with law is concerned, the juvenile justice board has exclusive power to deal with such a juvenile in respect of the proceedings under the said act. furthermore, by virtue of section 7 if a magistrate who is not empowered to exercise the powers of the juvenile justice board, is of the opinion that a person brought before .....

Raunaq International Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... served upon m/s. raunak international ltd. on 30.9.2003, thus it is within time limit of five years as provided in first proviso to section 11a of central excise act, 1944. since the manufacturing of pipes and clearance for use in lp'p system was in continuity as such the final clearance of pipes will be taken ..... was received by them on 30.9.2003. according to him the show cause notice was thus clearly time barred as it has invoked the extended period of section 11a.4. the learned authorised departmental representative reiterates the contentions of the lower authorities concluding that the appellant was a manufacturer and the goods manufactured by them namely, ..... a labour who is employed by manufacturer with the terms and conditions that his salary shall be deducted if the work assigned to him is not found satisfactory. vee had acted in the same manner as the inputs, machinery place, power, water etc. are provided by ril. therefore, real manufacturer of the pipes are m/s. raunak international .....

Deputy Commissioner of Income Tax Vs. Jindal Photo Films Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2008)1113ITD624(Delhi)

..... sent to the hon'ble president for his consideration and appointment of third member.1. the following point of difference has been referred to me under section 255(4) of the it act: whether, on the facts and circumstances of the case, the product (photographic apparatus and goods) being manufactured by the assessee did not come under ..... non-priority list of articles or things from the eleventh schedule. 'projectors' will, however, continue to be included as an item in the eleventh schedule. (section 53 of the finance act, 1988).24. thus, the position of law as it stands is whereas entry 9 was subjected to amendment for a specific purpose. entry 10 continued to ..... that it were these assessment orders for 1991-92 and 1993-94 where the assessee had filed revised returns, that the ao subsequently issued notice under section 147/148 of the act against which, the assessee had invoked the writ jurisdiction of the hon'ble high court.15. their lordships, in the circumstances, while disposing the writs .....

Delhi Development Authority Vs. Omvati Kalshan

Court : Delhi

Reported in : [2008(116)FLR10]; (2008)IILLJ407Del

..... remembered that a person does not acquire or suffer disability by choice. an employee, who acquires disability during his service, is sought to be protected under section 47 of the act specifically. such employee, acquiring disability, if not protected, would not only suffer himself, but possibly all those who depend on him would also suffer. ..... chapter viii, deals with an employee, who is already in service and acquires a disability during his service. it must be borne in mind that section 2 of the act has given distinct and different definitions of ``disability'` and ``person with disability'`. it is well settled that in the same enactment if two distinct definitions ..... ors. v. rajasthan state road transport corporation, jaipur and anr. : air1991sc1003 .12. the above contention of the dtc to the effect that the section 47 of the act cannot have retrospective effect was expressly negatived by the court in the following passages:31. so far as submission of mr. vibhu shanker to the effect .....

Muniraj Singh Chauhan S/o Shri Gugan Ram, Vs. Union of India (UOi) thr ...

Court : Delhi

Reported in : [2007(112)FLR824]

..... filed an amended statement of claim before the learned alc, central. learned alc had not passed an order on the petitioners' application under section 33 of the industrial disputes act but verbally told the respondent management not to disturb the services of the petitioners so long the matter is pending before him and matter ..... no. 3, a contractor. they were ex-servicemen engaged for different periods and all the claimants fell within the definition of workmen under section 2(s) of the industrial disputes act. the petitioners were working under the direct control and supervision of m/s petronet lng limited and contract given to respondent no. 3 ..... petronet lng limited and the petitioners. the work performed by the petitioners was of permanent and perennial nature and all the requirements of section 10 of the contract labour (regulation and abolition) act 1970 were satisfied. the management, thus, ought not have engaged the petitioners through respondent no. 3 as the same amounts to unfair .....

Deputy Commissioner of Income Tax Vs. Panamsat International Systems

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)103TTJ(Delhi)861

..... provide a service of receiving and re-transmitting the signals to the broadcasters. (5) the appreciation and understanding of the word "process" appearing in the relevant section of the act in the case of asia satellite (supra) is erroneous. (6) the reliance placed on the decision of the tribunal in asia satellite can at best be ..... indian rupee equivalent of which was rs. 77,35,21,577.according to the ao, clause (iii) of expln. 2 below clause (vi) of sub-section (1) of section 9 of the it act, 1961 was-applicable and the revenues were liable to be assessed as "royalty". under these provisions, royalty meant consideration "for the use of any patent, invention ..... . this judgment has been considered by the tribunal in asiasat (supra) and has been distinguished on facts. that judgment actually related to the interpretation of section 194j of the act which required tax to be deducted at source by the person paying any "fees for technical services". this term was to have the same meaning as .....

Steel Authority of India Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2007)105ITD679(Delhi)

..... fees for technical service are taxable under the head "profits and gains of business or profession". however, in place of the normal rate provided in the relevant finance act, section 115a provides for the rate of tax at 30 per cent, which has been adopted as tds rate by the assessing officer and the ld. cit(a).the ..... article 7. it was further held that the assessee was carrying on the business of providing technical supervisory services. in view thereof provisions contained in sections 44d and 115a of the income-tax act, 1961, were applicable. thus, it was held that the assessee is liable to deduct tax at the rate of 30 per cent of the ..... article clearly recognizes that the profit shall be computed, in this case, in accordance with the provisions contained in the income-tax act, 1961. therefore, the profit is to be computed under chapter iv of the act. section 44d(b), containing a non obstante clause, provides that no expenditure or allowance shall be allowed in computing income by way of .....

Shavak Shiksha Samiti Vs. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)104TTJ(Delhi)127

..... was to impart education. in view thereof, there was need for it to seek registration under the it act, as its income was exempt under section 10(23c).3. we have considered the facts of the case and rival submissions.section 2(15) defines the term 'charitable purpose' in an inclusive manner and includes within its ambit relief ..... it was claimed that education is a charitable purpose and, therefore, it should be registered under the it act.1.2 the learned cit referred to the definition of the expression "charitable purpose" in section 2(15) of the act and mentioned that it was mandatory that the object should be to give relief to the poor.however ..... commissioner of income-tax (cit), ghaziabad, passed under section 12aa of the it act, 1961 on 22nd july, 2002, in which registration was refused to the assessee-society. before him, it was inter alia pointed out that the assessee is a society registered under the societies registration act, and it is establishing shavak national school, which will .....

Mange Ram Mittal Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Delhi

..... as evidence in a court of law, but there the agreement ends; because it is equally clear that in making the assessment under sub-section (3) of section 23 of the act, the income-tax officer is not entitled to make a pure guess and make an assessment without reference to any evidence or any material at ..... the assessee shri mange ram were concerned, there was no retraction. the statements of the assessee after search were recorded not under section 132 but under section 131 of the act. the statements recorded under section 131 were therefore, not in continuation of the search. accordingly only the statements recorded during the course of search could be ..... investigation made into the incomes of assessees and they are also quasijudicial authorities assessing the liabilities of the assessees to payment of income-tax. under section 142(2) of the act the income-tax officer may make such enquiry ashe considers necessary forthe purpose of obtaining full information in respect of the income or loss of .....

Mange Ram Mittal Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)103ITD389(Delhi)

..... as evidence in a court of law, but there the agreement ends; because it is equally clear that in making the assessment under sub-section (3) of section 23 of the act, the ito is not entitled to make a pure guess and make an assessment without reference to any evidence or any material at all. ..... the assessee shri mange ram were concerned, there was no retraction. the statements of the assessee after search were recorded not under section 132 but under section 131 of the act.the statements recorded under section 131 were therefore, not in continuation of the search. accordingly only the statements recorded during the course of search could be used ..... mainly from examination fee charged for issuing medical fitness certificates for candidates going to gulf countries. on 11th dec., 1996 there was a search under section 132 of the act and during the search registration books were seized for the period november, 1993 onwards. it was found that the fees recorded in the seized registration books .....