Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: mumbai Year: 2006 Page 8 of about 612 results (0.043 seconds)

Commissioner of Central Excise Vs. Charishma Cosmetics Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... to the limits prescribed under rule 34(b) of swmr, packages of cosmetics would remain outside the purview of the said rules and would be assessed under section 4 of the central excise act, 1944.6. we are of the view that the said larger bench's decision is squarely applicable to the present case and hence, we do not ..... appealed before us against the order of the lower appellate authority holding that the impugned goods namely lipsticks and nail polishes do not attract the provisions of section 4a of the central excise act, 1944 requiring valuation on the basis of mrp.2. after hearing both sides and perusal of the case records, we find that the lipsticks and nail ..... by weight or measure from the entire swmr including provisions of rule 17, which is applicable to multi pieces packages. we also find that the issue of applicability of section 4a to packages of cosmetics has been dealt at length by the larger bench decision of the tribunal in the case of cce, mumbai v. urison cosmetics ltd. vide .....

Shubhada Polymers Products P. Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Reported in : 2006(204)ELT552(Bom)

..... , 2004, the commissioner (appeals) disposed of the appeal from the order dated 23rd january, 2004. aggrieved thereby the three revision applications were filed by the petitioners under section 35ee(2) of the central excise act, 1944. all the three revision applications, as indicated above, came to be dismissed on 30th june, 2005. hence the present writ petition.6. the present writ petition .....

Reliance Industries Ltd. and anr. Vs. State of Maharashtra and ors.

Court : Mumbai

Reported in : AIR2006Bom213; 2007(3)BomCR881; 2006(3)MhLj739

..... to the petitioners to challenge the proceedings independently. the petitioners filed further objections to the proceedings on 5th march, 1993. the respondents issued declaration under section 6 of the said act on 23rd june, 1994 confirming that the premises were being acquired to satisfy the need of the premises for food and civil supplies department in ..... vest free from encumbrances in the government. according to the learned advocate appearing for the petitioners, this is further clear from the provisions of section 49 of the said act which clearly gives option to the land owner to insist for acquisition of the entire property when only a part of the property is sought ..... on the property. the rights of third party such as an easement, mortgage, lease, sublease come to an end once the land vests under section 16 of the said act. the persons who are holders of such encumbrances are obviously entitled to claim compensation. reliance was placed in the decision in the matter of mrinalini .....

Shree Shankeshwar Parshwanath Swetamber Murtipujak Tapagaccha JaIn San ...

Court : Mumbai

Reported in : 2006(3)BomCR616; 2006(3)MhLj794

..... bombay municipal corporation exemption from octroi (free gift, etc.) rules 1966, (for short octroi rules) issued under section 195-1a of the mumbai municipal corporation act, 1988 (for short mmc act). section 195-la,and relevant rule 3 are reproduced as under :-- section 195-1a. exemption of gifts, etc., from octroi. -- subject to such rules as (the commissioner, with ..... material for the construction of the temple. now, they have already constructed the temple by importing such materials. their right to claim exemption from octroi and the act and rules referred above, therefore, need to be decided by the respondent afresh. 6. taking all this into account, i am of the view that respondents ..... the articles so imported have used for fulfilling the charitable purpose for which the articles is/are imported. 2. as per the scheme of the mmc act and octroi rules and specially in view of above provisions, it is necessary for the parties to file an application to claim exemption from the octroi duty .....

Goenka and Associates Educational Trust Vs. Addl. Director, D.G.S.T.

Court : Mumbai

Reported in : 2008[9]STR228

ORDER1. The learned Counsel for the petitioners submits that the first-petitioner is not averse to get itself registered with the concerned authority without prejudice to its contention that it is not liable to pay service tax as it does not fall in the category of tour operators'.2. In the light of the submission made by the learned Counsel for the petitioners, we are satisfied that diverse issues raised in the writ petition need not be examined by us on merits and that interest of justice shall be subserved by the following order:(i) The first petitioner shall apply for service tax registration to the concerned authority without prejudice to its contention that it is not amenable to the category of 'tour operators'.(ii) The concerned authority shall provisionally register the first petitioner and decide as to whether it is covered under the category of 'tour operators'.(iii) If it is found that the first petitioner is covered under the category of 'tour operators' and, therefore, lia...

Dy. Cit Vs. Smt. Rita A. Parekh

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... taxman 107 and cit v. sampathamynal chordia (1999) 105 taxman 128 (mad.). the assessing officer examined the issue in the light of aforesaid judgments and provisions of section 23 of the act and after relying upon the certificate of broker m/s.knight & frank wherein it has been stated that the flat could be let for a license fee of ..... supra) in which it has been held that the notional interest on interest-free deposit received from lessee would not form part of actual rent under section 23(l)(b) of the income-tax act.7. having heard the rival submissions and from a careful perusal of the orders of the lower authorities and documents placed on record, we find that ..... by the assessee during the course of assessment proceedings. the rateable value determined by the municipality cannot form a basis for determining of the alv under section 23(l)(a) of the income tax act. the rateable value of the municipality can only be used to determine a house tax/property tax of a property. but, the alv is to .....

Indian Plywood Manufacturing Co. Ltd. and ors. Vs. P.S. Dave and anr.

Court : Mumbai

Reported in : (2007)211CTR(Bom)8; [2007]291ITR430(Bom)

..... the court of the additional metropolitan magistrate, 19th court, esplanade, mumbai, vide criminal case no. 4/s/87 for the offence punishable under sections 276c and 227 of the income-tax act read with section 273b of the said act. process was issued on the said complaint. though the commissioner of income-tax (appeals) bombay had allowed the appeal filed by the applicants, the ..... that the excise duty was not credited to its profit and loss account and this was done to avoid income-tax. accordingly, penalty proceedings were initiated under section 271(1)(c) of the income-tax act and on march 27, 1987, the order was passed imposing penalty to the tune of rs. 89,08,882. finally, the commissioner of income-tax by .....

Concepta Cables Ltd. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)101ITD143(Mum.)

..... provided in section 45q of the rbi act, 1934. our attention was drawn to clause 8 of this direction as appearing on page nos. 20 to 22 of the paper book, as per which, detailed ..... for bad and doubtful debts etc. it was submitted that rbi has issued non-banking financial company prudential norms (rbi) directions, 1998 in exercise of powers conferred by section 45ja of the rbi act, 1934, copy of which is appearing on page nos. 13 to 27 of the paper book; and hence, these provisions have override effect over any other law as ..... sanmar financial ltd. v. joint c/t[2003] 86itd 602 (chennai); but learned cit(a) decided this issue against the assessee in view of the amended section 36(1)(vii) of the act with retrospective effect, as per which, a explanation was inserted to the effect that any provision for bad and doubtful debts made in the accounts of the assessee .....

Sterlite Industries India Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... dated 23.12.2003 who dis-allowed the modvat credit of rs. 8,07,763/- and impose a penalty of rs. 5,60,000/- and ordered recovery of interest under section 11ab on the ground that the appellants was not eligible to avail credit on the items listed at sr. no. 1 to 6 of the annexure to the show cause ..... facts of the case are that the appellant is engaged in the manufacture of polythene insulated jelly filled telephone cable falling under chapter sub-heading 8544 of central excise tariff act. 1985. they availed modvat credit on the inputs and capital goods used in the manufacture of its final product for which declarations under rule 57t were duly filed. a show .....

Regency Exports (P) Ltd. Vs. Joint Cit Spl. Range 32

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)8SOT116(Mum.)

..... supreme court in escorts ltd. v. union of india (1993) 199 itr 431 (sc), given in the context of claim of deductions under sections 10(2)(vi) and 10(2)(xiv) of 1922 act, i.e., usual depreciation as well as special allowance for scientific research. hon'ble supreme court held that two deductions on same asset or expenditure ..... . prior to 1-4-1999 the two deductions were held mutually exclusive as held in cit v. choksi contacts (p) ltd. "chapter vi-a, which consists of sections 80a to 80v of the income tax act, 196 1, becomes operative on reaching the last stage of computation of income from different sources. the expression "gross total income", in various ..... on the balance amount ie., the amount remained after deduction under section 80hhc of the act. in the absence of such an intention, deduction under section 80-ia of the act should also be allowed on the gross total amount, as the words used in sub-section (1) of section 80a of the act for deduction are "gross total income" and not on the .....