Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: delhi Year: 2006 Page 7 of about 411 results (0.088 seconds)

Joint Commissioner of Income-tax Vs. Video Electronics Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)99ITD342(Delhi)

..... doubtful.the assessee also filed a suit in delhi high court against m/s. mittal tubes pvt. ltd. the assessee had in past claimed deduction under section 32ab of the act on deposits made with idbi from time to time.the assessee had withdrawn the entire amount of rs. 94.25 lakhs from idbi for purchasing machinery in ..... careful consideration and i am in agreement with the reasonings and conclusions reached by my learned brother, mukharji, j. i am of the view that section 36(2) of the income-tax act covers the entire field regarding deduction for bad debt. though the concept of 'real income' is a well recognised one, it cannot be introduced as ..... also the assessee was maintaining his accounts on mercantile basis. if the amounts of lease rent subsequently became irrecoverable, the assessee could take recourse to the provisions of section 36(1 )(vii) and claim bad debts. the assessee was not entitled to outright hold that the lease rent was not receivable. moreover the assessee was not entitled .....

Smt. Kusum Kumria and ors. Vs. Shri S.P. Kumria and anr.

Court : Delhi

Reported in : 2006(88)DRJ233

..... a preferential right to acquire property has been granted to heirs of the intestate specified in class i. the word 'intestate' has been defined in the said act in section 3(g). a person is deemed to die intestate in respect of property of which he or she has not made a testamentary disposition capable of taking effect ..... . however, this order was subsequently recalled. the question that arose for consideration before the high court was whether the plaintiffs could move an application under section 22 of the said act in the partition suit itself or whether the plaintiffs were required to file a regular suit seeking such rights of pre-emption. the court decided that ..... that the plaintiff, having relinquished its rights to the property, had also lost his preferential rights in respect of the said property in view of section 22 of the said act. in respect of certain other lands which were not the subject matter of relinquishment, it was held that since the same were joint family properties .....

Oriental Insurance Company Limited Vs. Tourist Taxi Service

Court : Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

..... ,246 as the market value of the vehicle is concerned but set aside the interest as the district forum was not competent to award interest in terms of section 14 of the consumer protection act once it had awarded rs. 15,000 towards cost and damages. even otherwise interest is awardable only in those cases where there is a term of such .....

Bpdl Investments (Pvt.) Ltd. Vs. Maple Leaf Trading International (Pvt ...

Court : Delhi

Reported in : III(2006)BC482; 129(2006)DLT94; 2006(87)DRJ761

..... the dates in the cheque. if this were to be the case then the cheques would become void by virtue of the provisions of section 87 of the negotiable instruments act, 1881.12. the learned counsel for the plaintiff stated that the defense that is being sought to be raised by the defendant is clearly ..... air1966ap267 ).11. this clearly indicates that the insertion of a date where there was no date amounts to a material alteration, as contemplated under section 87 of the negotiable instruments act, 1881. the only question that remains to be seen in this case is whether this material alteration was with the consent of the defendant and ..... there is any material alteration in any negotiable instrument then such an alteration, by virtue of the provisions of section 87 of the negotiable instruments act, would render such an instrument void. section 87 of the negotiable instruments act, 1881 reads as under:87. effect of material alteration.- any material alteration of a negotiable instrument renders the .....

Sh. Raghu Nath Pandey and anr. Vs. Sh. Bobby Bedi and ors.

Court : Delhi

Reported in : 2006(89)DRJ40

..... , inasmuch as, what kind of exhibition of films would violate articles 21 and 25 of the constitution of india or would be against the provisions contained in section 5b of the act of 1952, is no more res-integra and that being so, it would be appropriate to advert to judicial precedents on issue straightaway. hon'ble supreme court ..... or screening of seriall titled 'tamas' in the context of fundamental rights of the petitioner under articles 21 and 25 of the constitution of india as also section 5b of the act of 1952. the petitioner who was a practicing lawyer in the bombay high court, had approached hon'ble supreme court by means of the petition under article ..... portrays the unity of the country cannot be shown in a variety show or a cultural programme of a school as an item. in our considered opinion if section 5a of cinematograph act and rules framed there under, guidelines framed by the central government and art. 51a-(a) of the constitution and above all the apex court decision rendered .....

indraprastha Medical Corporation Ltd. Vs. Nct of Delhi and ors.

Court : Delhi

Reported in : 130(2006)DLT292; [2006(110)FLR1176]

..... of the establishment and not the incidental activity.14. the next question which arises is whether a hospital is a factory under 2(m) of the factories act.15. section 2(m) states: -2(m) 'factory' means any premises including the precincts thereof-(i) whereon ten or more workers are working, or were working ..... a manufacturing process is being carried on without the aid of power, or is ordinarily so carried on.16. the expression manufacturing process has been defined in section 2(k) of the . factories act which states:2(k) 'manufacturing process' means any process for-(i) making altering, repairing, ornamenting, finishing, packing, oiling, washing, cleaning, breaking up ..... generating, cold storage etc. these latter are only incidental activities. in other words, to determine whether an establishment is a factory or not under section 2(m) of the factories act, we have to see what is the main activity which is being conducted in the establishment. if the main activity is of repairing, washing, .....

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC151

..... relevant period. as there was no action initiated for the recovery of interest from the appellants, the department's contention that he case is covered under section 117 of finance act, 2000, miserably fails. if no attempt was made during the relevant period to raise any demand, the said action cannot be validated by taking ..... order-in-original dated 14.6.2005 imposed penalty of rs. 1,72,192.80 and also directed to pay interest as per the provisions of section 75 of the finance act, 1994. on appeal the commissioner (appeals) also upheld the order-in-original. hence, this appeal.3. learned advocate appearing for the appellants submits ..... having noticed the loophole in the provisions, a further amendment was brought by the finance act, 2003. section 158 of the finance act, 2003 retrospectively amended the section 68 and sought to insert a new section 71a in the finance act, 1994, with retrospective effect. the section 158 would read as under: 158. during the period commencing on and from the .....

Mount Shivalik Industries Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... relevant period. as there was no action initiated for the recovery of interest from the appellants, the department's contention that he case is covered under section 117 of finance act, 2000, miserably fails. if no attempt was made during the relevant period to raise any demand, the said action cannot be validated by taking ..... vide order-in-original dated 14.6.2005 imposed penalty of rs. 41,910.00 and also directed to pay interest as per the provisions of section 75 of the finance act, 1994. on appeal the commissioner (appeals) also upheld the order-in-original. hence, this appeal.3. learned advocate appearing for the appellants submits ..... noticed the loophole in the provisions, a further amendment was brought by the finance act, 2003. section 158 of the finance act, 2003 retrospectively amended the section 68 and sought to insert a new section 71a in the finance act, 1994, with retrospective effect. the section 158 would read as under: 158. during the period commencing on and from the .....

K.R. Pradeep Vs. Central Board of Direct Taxes

Court : Delhi

Reported in : (2006)203CTR(Del)147; [2006]282ITR526(Delhi)

..... 19. we, hence, cannot agree with the submission of learned counsel for the petitioner that the words 'for any service rendered by him outside india' in section 80rra of the act would include service rendered by a person who remains physically in india but the service is for some work which is done outside india.20. in this connection, ..... wider meaning to the word 'employer' than in common parlance. however, we are of the opinion that the petitioner is not entitled to the benefit of section 80rra of the act because he has not rendered any service outside india for which he received the remuneration in question.13. under clause 3 of the agreement (which we have ..... corporation, japan, for the financial years in question.10. before dealing with the contentions of learned counsel for the parties, we may refer to section 80rra(1) of the income-tax act which states as follows:80rra.(1) where the gross total income of an individual who is a citizen of india includes any remuneration received by him .....

Techspan India Private Limited and anr. Vs. Income Tax Officer

Court : Delhi

Reported in : (2006)203CTR(Del)550; [2006]283ITR212(Delhi)

..... profits of the eligible undertaking and not on the basis of the profits of the whole business particularly in view of the amendment of sub-section (4) of section 10a of the act with effect from 1.4.2001. it was further submitted on behalf of the petitioners that when the original assessment was done all these ..... thus, the writ petition under article 226 is maintainable.in view of the foregoing discussion, we are of the considered opinion that the notice issued under section 148 of the act for the assessment years 1993-94 and 1994-95 and the entire proceedings taken pursuant thereto are wholly without jurisdiction and hereby quashed.8. having considered ..... been taken in the present writ petition. the second issue is on the merits of the matter. according to the writ petitioners, before proceedings under section 147 of the said act can be initiated, it is imperative that assessing officer must have 'reason to believe' that income chargeable to tax has escaped assessment. this belief must .....