Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: delhi Year: 2006 Page 5 of about 411 results (0.071 seconds)

All India Radio Commercial Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)8SOT513(Delhi)

..... not agree with the appellant that it could in a bona fide manner form an opinion that it was not required to deduct tax at source under section 194c of the act. it was paying commission and more than one interpretation of the nature of payment was not reasonably possible. further, the concept of reasonable cause of ..... models, artists, photographers etc., the tax shall be deducted at the rate of 5 per cent as applicable to fees for professional and technical services under section 194j of the act." thus, intention of legislature is not to impose liability of doordarshan for deduction of tds' on the amount received by the advertising agencies.in view of ..... of part of consideration paid by the advertisers, who were buyers of the air time, was "commission or brokerage" in terms of the definition of section 194h of the income tax act. it was further held that there was no principal to principal relationship between ddcs and araa.according to the learned commissioner (appeals), commission was paid .....

Paul Manufacturing Co. Vs. the Assistant Registrar of Trade Marks and ...

Court : Delhi

Reported in : 2006(32)PTC285(Del)

..... of proceedings.6. prima facie on the strength of the above observations no proceedings are maintainable before the registrar, trade marks, either under section 57(2) or section 127(c) of the trade marks act, 1999. in any event it is not open to the respondents to dictate to the petitioner which remedy it should avail of. if ..... in any way, relate to the pending proceeding, will have to be initiated before and taken up by the registrar and high court will act as the appellate authority of the registrar under section 109. it is obvious that if the proceedings are pending before the high court, the registrar will keep his hands off and not touch ..... and pursue appeal/rectification application which it has already filed. secondly, the petitioner can avail the remedy of a review as contemplated by sections 57(2) and 127(c) of the trade marks act. he also contends that while the contesting respondents have no objection to the withdrawal of the writ petition with liberty to pursue the relief .....

Escorts Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2007)104ITD427(Delhi)

..... 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].66. the next question that would arise is as to whether in all cases the revenue could be permitted to raise a new ..... and has deleted the addition. referring to the grounds of appeal as preferred by the revenue wherein a reference to the provisions of explanation to sub-section (1) of section 37 of the act has been made, the learned counsel submitted that none of the impugned expenditure was paid to any governmental body. therefore, the said explanation could not ..... the ao on account of expenses claimed under the head commission, discount and brokerage on sales made to government parties ignoring the provisions of explanation to sub-section (1) of section 37 of the it act, 1961.114. the facts in brief are that the assessee had incurred a sum of rs. 21,75,81,407 under the head 'commission, .....

The Management of Ram Lal Anand College Vs. the Workman Sh. C.L. Yadav ...

Court : Delhi

Reported in : 2006(87)DRJ731; 2006(3)SLJ251(Delhi)

..... nature of objections raised by the appellant, the record of enquiry held by the management ceased to be ?omaterial on record within the meaning of section 11-a of the act and the only course open to the management was to justify its action by leading fresh evidence as required by the labour court. if such evidence ..... to the delinquent. thirdly, not only would the entire proceedings be completed quickly but also inexpensively. it is, thereforee, not correct to contend that the standing order or section 22(ii) of the act conflicts with the principles of natural justice. '40. the law was again reviewed in indian overseas bank v. indian overseas bank officers' assn. , : (2001) ..... s function was checked by a senior assistant. thereforee, it was held that the first respondent was a workman within the meaning of the expression under section 2(s) of the act. 14. the tribunal considered the merits of the case on the basis of the evidence led and the documents placed before it. the management had .....

Assistant Commissioner of Income Vs. Dharampal Prem Chand Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2008)113TTJ(Delhi)290

..... the issue was whether in respect of the amount received by an assessee from modavat credits would be entitled to be held as allowable deduction under section 80hh of the act. the hon'ble madras high court held that in respect of both the amounts received by the assessee under modavat credits and international price rationalisation, ..... the third question referred to us is as to whether the tribunal was right in law in holding that the assessee was entitled to deduction under section 80hh of the act in respect of miscellaneous income and interest on deposits treating them as receipts derived from industrial undertaking. this court in the case of fenner (india) ..... is nil. there is thus no justification in excluding the excise duty refund from the income of agartala unit for the purpose of deduction under section 80-ib of the act and as such the deduction claimed stood allowed.9. the learned departmental representative contends that purpose of notification is to administer the central excise law .....

Bansal Strips Pvt. Ltd. Vs. Asstt. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)99ITD177(Delhi)

..... itd 153 (ahd.) that the failure of the assessee to rebut presumption raised under section 132(4a) as well as under section 110 of indian evidence act was justification enough for invoking the penal provisions of section 271(1)(c). even if the presumption under section 132(4a) was rebuttable the assessee had not been able to explain the entries. ..... we, therefore, hold that these additions do not fall within the scope of order under section 15 sbc of the act and are, therefore, liable to be excluded for that reason alone.11. apart from the fact that the addition under section 69c made by the assessing officer on account of alleged payments to shri v.p. jain ..... case leading to these appeals briefly are that search and seizure operations under section 132(1) of the act were conducted at various residential and business premises of the above named group of assessees called bansal group on 11.9.2001. thereafter notices under section 158bc were issued and in response m/s bansal wire industries ltd. .....

Visakha Chemicals Vs. Mala Ram and Sons

Court : Delhi

Reported in : 2006(32)PTC441(Del)

..... work.22. when the registration does not confer any rights it is to be seen as to how copyrights in favor of a person come into existence. section 13 of the copyright act gives a clue as to how a copyright is acquired. it say that copyright shall subsist throughout india, inter alia, in case of original literary, dramatic ..... . one seeking relief against the fraud of others must be free from fraud. an exclusive privilege for deceiving the public is assuredly one act that a court of equity can be required to section (3). accordingly it is essential that the plaintiff should not be in his trade mark or in his advertisement and business himself guilty ..... are conferred on account of registration of copy rights and what exactly the nature of copyright is. the relevant provisions regarding the registration of copyrights are sections 44 and 45 of the copyright act. section 44 says that there shall be kept at the copyright office register in the prescribed form to be called register of copyright .....

Village Pul Pehladpur Residents Welfare Association and ors. Vs. Union ...

Court : Delhi

Reported in : 127(2006)DLT313; 2006(87)DRJ258

..... 2 of the guidelines does not draw any distinction between unauthorised colonies on private or public land. clause 1.8 envisages disparate treatment for affluent and non-affluent sections of the society. 3. on 17.8.1998, while disposing of cwp no. 4771/1993 titled common cause (regd.) society v. union of india, the ..... policy, however, can scarcely be construed as conferring any benefit or right on the unauthorised trespassers to make a financial killings as a consequence of their illegal acts. since these lands stand acquired, there can be no controversy that its occupation by the petitioners is illegal. while specifying that the benefits of regularisation would ..... create any third party interest therein'. so far as the petitioners are concerned, persons similarly placed were protected inasmuch as the respondents had been prohibited from acting in a pick and choose manner in picking up any particular property for demolition. even then my learned brother was quick to clarify that the respondents .....

Jindal Steel and Power Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... . it was contended that intellectual property services became taxable service with effect from 10.9.2004 by notification of the even date by inserting clause (55b) in section 65 of the finance act, 1994, and therefore, no service tax could be recovered on the transfer of technology under the agreement in question. it was, therefore, submitted that the appellant ..... basis of the exemption notification no. 18/2002-st dated 16.12.2002. according to the appellant, when cess was payable on transfer of technology under section 3 of the research & development cess act, 1986, and such cess had been paid by the appellant, the benefit of such exemption was available to the appellant for the purpose of payment ..... /2002-st dated 16.12.2002.4. in the context of the application for refund of service tax amount of rs. 10,56,648/- made under section 11b of the central excise act, 1944, the revenue issued a show cause notice dated 9.1.2004 as to why the refund claim should not be rejected. as per the show .....

Mahanagar Telephone Nigam Ltd. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)100TTJ(Delhi)1

..... phb, dt. 27th march, 1986 by the department of telecommunications in exercise of the power of central government conferred under sub-section (2) of section 4 of the indian telegraph act. section 4 of indian telegraph act relevant for this purpose is reproduced herebelow : 4. exclusive privilege in respect of telegraphs, and power to grant licences.--(1 ..... 2004. we, thus, find that there has been a proper application of mind on the issue of constitution of special bench under sub-section (3) of section 255 of the act and there is also no violation of principle of natural justice inasmuch as the hon'ble president, tribunal, took decision after affording reasonable ..... of the two cases were nowhere similar to each other. attention of the learned cit(a) was also drawn to the provisions of section 4 of the indian telegraph act ('the act' for short) under which the exclusive privilege of establishing, maintaining and working of telecommunication within india has been given to the central government .....