Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: delhi Year: 2006 Page 8 of about 411 results (0.098 seconds)

Gomti Credits (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)100TTJ(Delhi)1132

..... the supreme court, we shall first deal with the same.in that case, amongst various businesses and agencies that the assessee had, it had a sole agency of explosives manufactured by imperial chemical industries (export) ltd., scotland. later on, the principal company desired to set up its own organization and intimated the assessee that its agency ..... to hold the agreement to be sham, that too without bringing any material on record to support such an allegation. it was submitted that clause (va) inserted in section 28 w.e.f. 1st april, 2003 was prospective in operation and hence did not apply. for his various contentions, the learned counsel relied on various decisions of ..... or subscribing to the capital or providing capital in kind. thus, it cannot be said that by being one of the promoters of gsl, the assessee had acted beyond the objects permitted by its memorandum of association. in fact, providing capital is one of the ingredients of entrepreneurship as mentioned by the ao in his order .....

Ge Capital Transportation Vs. Cit

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)101TTJ(Delhi)298

..... form of securities and bonds cannot be considered as loans and advances and as such interest thereon shall be outside the scope of 'interest' defined under section 2(7) of the act." respectfully following the order of special bench (supra), we confirm the order of commissioner (appeals) and reject the ground taken by the revenue.the ..... it has to be held that interest on deposits representing investment of surplus funds would also not fall under the definition of interest as given in section 2(7) of the act and as such, would not be liable to interest-tax. the answer to the question under reference in our humble opinion is, that investments ..... other hand defended the orders of lower authorities. it was argued by her that deduction while computing the chargeable interest can be allowed as provided in section 6 of interest-tax act and not otherwise. the rediscounting charges were the expenditure incurred and, therefore, these had been rightly disallowed by the assessing officer.we have perused .....

Additional Commissioner of Vs. Ge Capital Transportation

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)101TTJ(Delhi)304

..... the form of securities and bonds cannot be considered as loans and advances and as such interest thereon shall be outside the scope of "interest" defined under section 2(7) of the act.7. thus, issue stands fully covered in favour of the assessee by the order of the special bench. the learned departmental representative has not been able to ..... position, it has to be held that interest on deposits representing investment of surplus funds would also not fall under the definition of interest as given in section 2(7) of the act and as such would not be liable to interest-tax. the answer to the question under reference in our humble opinion is that investments made by way ..... the form of securities and bonds cannot be considered as loans and advances and.as such interest thereon shall be outside the scope of interest defined under section 2(7) of the interest-tax act. relevant observations of the bench as given in para 22 are as under : 22. from the foregoing discussion we are of the considered view .....

industrial Finance Corpn. of Vs. Joint/Additional Commissioner

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)99ITD639(Delhi)

..... officer that the balance amount of rs. 76,82,99,000 would be chargeable to tax for assessment year 1998-99 under the provisions of section 41(4a) of the act. we hold that while the learned assessing officer has made certain observations in this regard in the assessment order, this ground of appeal does not ..... the subsequent assessing officer on the ground of escapement of income. we, therefore, reject assessee's ground of appeal challenging validity of re-opening of assessment under section 147 of the act.31. grounds of appeal nos. 3 and 4 are directed against the additions made by the assessing officer. various issues relating to these two additions, on ..... loss can be assessed in any assessment year other than the previous year in which the transfer of a capital asset takes place. provisions of section 2(47) of the act define transfer in a number of situations including the extinguishment of any rights or the compulsory acquisition under any law, conversion of capital asset into stock .....

Northern India Steel Rolling Vs. Commissioner of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... -2005 wherein the commissioner of customs has confiscated the imported goods with an option to redeem the same on payment of redemption fine and also imposed penalty under section 112 of the customs act, 1962.2. the relevant facts that arise for consideration are the appellants herein imported heavy melting scarp from mozambique vide bill of lading no. mzmdelncn 0341, dated 22 ..... that the goods shipped vide our invoice no. 2004042, dated 22-10-04 does not contain any type of arms, ammunition, mines, shells, catridges, radio active contaminated or any other explosive material in any form either used or otherwise.6. the said goods i.e. heavy metal scrap was loaded into 10 containers and the said containers were loaded into the .....

Bcl Forgings Limited Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the terms of headings and any relative section or chapter notes.there is no provision in the central excise tariff act whereby the assessing authority must classify any goods with reference to the explanatory notes to the hsn.. the show cause ..... be undertaken after they leave the factory of the appellants. the headings in the schedule to the central excise tariff act must be interpreted with reference to the rules of interpretation and section notes. rule 1 of the rules of interpretation of the schedule specifically provides that classification shall be determined according to ..... erstwhile tariff item 25(8). by the finance bill 1988-89, chapter 72 & 73 of the central excise tariff act were completely revised and as a consequences, certain changes were also made in the section notes as also the chapter notes of chapters 72 & 73. the appellants, therefore, filed a classification list with .....

R.A. Khemani Vs. Union of India (Uoi) and ors.

Court : Delhi

Reported in : 128(2006)DLT161; 2006(88)DRJ247

..... 7-1985, and also alleges that the central bureau of investigation (cbi) had registered a case, fir no. rci/85/siv-ii dated 7-9-1985 under sections 120-b read with 420 and 477-a of the indian penal code. the petitioner's records including the suspension order, as well as initiation of criminal case were ..... of the president of india. it is also alleged that under the dda (salaries, allowances and conditions of service) regulations, 1961, framed under provisions of the delhi development act, 1957, the authority empowered to impose penalties upon class i officers is ``the authority' i.e the dda, with the prior approval of the central government. the ..... of construction of the flats. as held by the supreme court, in state of bihar v. subhash singh : [1997]1scr850 , the bureaucracy is accountable for the acts done in accordance with rules, for all action within its domain and that hierarchical responsibility for the decision is their in- built discipline. the head of the department/designated .....

Commissioner of Central Excise Vs. Data Infosys Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... be deemed to be falling in the same category of taxable service, if the input service and output service fall in the same sub-clause of clause 90 of section 65 of the act.from the above reproduced rule, the intention of the govt. was to grant the credit of the input service to the out put service only with the condition ..... that it will fall under the same clause 90 of section 65 of finance act, 1994.6. at the same time it has to be noticed that the definition in the said rules in respect of input service is mentioned as : "input service .....

Surat Municipal Corpn. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... filed this appeal against the order-in-appeal passed by the commissioner of central excise whereby the demand of service tax is confirmed and penalty under section 76 of the finance act has been imposed.2. the appellants are a municipal corporation. during the period 1997 to 2002, the appellants provided service of 'mandap keeper' which ..... 4. the contention of the revenue is that, service tax is leviable on the services provided by 'mandap keeper' and as per the definition under section 65 of the finance act, 'mandap' means any immovable property including fixtures let out for consideration for organizing any official or social programme, and the 'mandap keeper' is a ..... find no infirmity in the impugned order whereby the demand is confirmed.7. in respect of the imposition of penalty, the same is imposed under section 76 of the customs act. the commissioner (appeals) in the impugned order held that the appellant is a statutory government body and there cannot be any mala fide intention .....

NavIn Verma Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)100ITD73(Delhi)

..... search operations, certain incriminating documents were seized. examination of some of the seized documents revealed undisclosed income of the assessee also. accordingly, notice under section 158bd of income-tax act, 1961 was issued on 23-4-2001.this notice was served upon the assessee on 24-4-2001. the assessee was required to file return within ..... deemed to be invalid because the same are in substance and effect in conformity with or according to the intent and purpose of the income-tax act, 1961 as provided under section 292b. as regards jurisdiction, the assessee is residing in the territorial jurisdiction of range-i, faridabad and is, therefore, within the jurisdictional limits of ..... ikbal & co. [1945] 13 itr 154 (bom.), the question for consideration before the hon'ble high court was, as to whether a notice under section 22(2) of the act, requiring the assessee to furnish the return of income (within thirty days of the receipt of the notice), as against the required period of 'not less .....