Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: delhi Year: 2003 Page 25 of about 294 results (0.065 seconds)

Housing and Urban Development Vs. Dcit, Spl. Range-24

Court : Income Tax Appellate Tribunal ITAT Delhi

..... or interest and no other transaction. when we say this, we draw support from the definitions of the word and explanations used in section 370 of the companies act as well as section 295a of the companies act wherein loan and deposits have been defined. the judgment relied upon by the counsel for the assessee and placed on the record does ..... earned from loans and advances and the placement of surplus funds do not fall within the meaning of loan and advances and, therefore, the provisions of section 2(7) of the interest tax act are not applicable. while advancing his arguments further, it was submitted by the id. ar for the assessee that the surplus funds are invested after ..... of a credit institution should only include any interest earned on loans and advances made by it in terms of the provision contained in section 5 read with section 2(7) of the interest tax act and that there is no warrant in law to include any interest earned on deposits made based on any dictionary meaning. 3. the .....

Escorts Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(160)ELT623TriDel

..... the excisable goods from the whole or any part of the duty of excise leviable thereon. the central government in exercise of the powers vested under section 5a of the central excise act has exempted excisable goods from payment of whole of the duty, if the goods are removed to another factory of the same manufacturer subject to ..... used in the manufacture of final products which are exempt from the whole of the duty or are chargeable to nil rate of duty. under section 3 of the central excise act duty is chargeable on all excisable goods which are produced or manufactured in india at the rates set-forth in the schedule to the central excise ..... - 1980 (6) e.l.t. 704 (bombay) that once an item comes into existence with a definite identity the process of manufacture as contemplated by section 2(f) of the central excise act is complete and merely because such a product is used subsequently for manufacturing another article it cannot be concluded that the earlier manufactured product is not a .....

S.T.L. Exports Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(87)ECC624

..... appellants was also dismissed.4. the contention of the appellants is that they were only undertaking the process of galvanising, which does not amount to manufacture under section 2(f) of the central excise act.5. appellants were bringing ms pipes and zinc without payment of duty under notification no. 1/95-ce. as per the provisions of this notification, the specified ..... in respect of interpretation of provisions of notification no. 1/95-ce and exemption is not to be restricted only to the cases where the manufacture under section 2(f) of the central excise act, is involved.it has also been clarified that exemption under said notification is applicable to 100% eou engaged in the galvanising of ms black pipes. in terms .....

Smt. Gurbux Kaur and Smt. Gurdev Kaur Vs. Shri Hari Singh and ors.

Court : Delhi

Reported in : 104(2003)DLT560; 2003(68)DRJ278

..... , from defect of jurisdiction or other cause of a like nature, is unable to entertain it.' 9. the use of the word 'plaintiff' in sub-section (1) of section 14 of the limitation act can lead to two situations. firstly, that the plaintiff seeking the enlargement of time need not be a plaintiff in the other civil proceedings which it has ..... , it can be predicated that the plaintiff in both the actions must be one and the same person who seeks to avail of the latitude contained in section 14(1) of the limitation act. in my opinion the word 'plaintiff' must be governed by the concept of the prosecution of a legal action. in partition suits thereforee, where all the ..... three years which has expired much earlier on the respective deaths of late sardar kundan singh and late sardar polo singh. 8. mr. dial has argued that section 14(1) of the limitation act is not attracted in the facts of the case. it reads as follows: '14. exclusion of time of proceeding bona fide in court without jurisdiction.--(1) .....

Commissioner of Customs, Icd Vs. KeihIn Penalfa Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(87)ECC545

..... sub-heading 9032.89, as confirmed by the commissioner (appeals) under the impugned order or is classifiable under sub-heading 8543.89 of the first schedule to the customs tariff act, as claimed by the revenue. shri m.p. singh, learned departmental representative submitted that sub-heading 9032.89 covers other instruments and apparatus of heading 9032 which applies to automatic .....

Shyam Kishore and anr. Vs. Roop Saree Kendra and ors.

Court : Delhi

Reported in : 2003IVAD(Delhi)632; 105(2003)DLT422; 2003(69)DRJ544

..... landlord can not recover rent or mesne profits unless he seeks recovery of possession at the same time. such a situation is not only preposterous but highly unimaginable.section 19 of the act itself provides the answer. it reads as under:-19. proceedings for eviction of tenants not to be taken without permission of the competent authority- (1) ..... the permission, it shall record a brief statement of the reasons for such refusal and furnish a copy thereof to the applicant.9. bare perusal of section 19 of the act shows that prior permission from the competent authority is a condition precedent to a suit for recovery of possession alone. no such permission is required for filing ..... of time his occupation becomes unauthorised and similarly if a tenant does not evict the premises after the termination of tenancy by way of a notice under section 106 t. p. act he becomes an unauthorised occupant and in both the eventualities a tenant has to pay mesne profits and damages at market rate of rent. to the .....

Shri A.P. JaIn Vs. Faridabad Metal Udyog (P) Ltd.

Court : Delhi

Reported in : 2003IIIAD(Delhi)624; [2005]123CompCas785(Delhi); 104(2003)DLT909; 2003(71)DRJ523; [2004]50SCL268(Delhi)

..... refiling it in company law board, the company law board was not dealing with the matter pending in high court and consequently there was no violation of section 68 of the companies amendment act, 1998. 5. the entire portion of the judgment which is against the appellant is contained in paragraphs 17, 18 and 19 and reads as follows ..... indulgence in forum shopping by the appellant. 2. the dispute which relates to the present appeal originated on a petition filed in this court under section 397 and 398 of the companies act in the year 1990 by the appellant herein a.p. jain alleging oppression and mismanagement which was numbered as cp 174/1990. the matter remained ..... 1996, a prayer was made on account of the change of jurisdiction pursuant to the 1988 amendment in the companies act which came into force with effect from 31.5.91. by the said amendment, the petitions under sections 397 and 398 relating to oppression and mismanagement under chapter vi were required to be heard by the company law .....

Sutlej Industries Ltd. Vs. Asstt. Cit

Court : Delhi

Reported in : [2003]86ITD335(Delhi)

..... erred on the facts of the case and in law in not allowing interest under section 244a/other relevant provisions of the income tax act on the amount of self-assessment tax paid, which became refundable under section 143(3)1/250 as per provisions of income tax act from the date of payment of such tax.'3. briefly stated the facts of ..... from which the amount of tax or penalty specified in the notice of demand issued under section 156 is paid in excess of such demand. section 156, in turn, states that where any tax etc. is payable in, consequence of an order passed under this act, the assessing officer shall serve upon the assessed a notice of demand in the prescribed form ..... on the facts of the case and in law in not allowing interest under section 244a/other relevant provisions of the income tax act on the amount of self-assessment tax paid, which became refundable under section 143(1)(a)/143(1b) as per provisions of income tax act from the date of payment of such tax.'14. the facts of this year .....

Jaypee Rewa Plant Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(88)ECC503

..... the court in phelps & co (supra). in j.k. cotton spinning & weaving mills, the court had interpretted the expression "in the manufacture of goods" [occurring in section 8(b) of the central sales tax act, 1956] and, ruled as under: "the expression in the manufacture of goods should normally encompass the entire process carried on by the dealer of converting raw materials ..... course of manufacture of goods for sale could be said to have been used in the manufacture of goods for sale" within the meaning of section 5(2) (a) (ii) of the bengal finance (sales tax) act 1941, then the welding electrodes and gases used by the appellants in their factory for repairs and maintenance of machinery should be held to have .....

Sutlej Industries Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2004)84TTJ(Delhi)80

..... cit(a) erred on the facts of the case and in law in not allowing interest under section 244a/other relevant provisions of the it act on the amount of self-assessment tax paid, which became refundable under section 143(3)/250 as per provisions of it act from the date of payment of such tax." 3. briefly stated the facts of the case are ..... a) erred on the facts of the case and in law in not allowing interest under section 244a, other relevant provisions of the it act on the amount of self-assessment tax paid, which became refundable under section 143(1)(a)/143(1b) as per provisions of it act from the date of payment of such tax." 14. the facts of this year are similar ..... from which the amount of tax or penalty specified in the notice of demand issued under section 156 is paid in excess of such demand.section 156, in turn, states that where any tax, etc. is payable in consequence of an order passed under this act, the ao shall serve upon the assessee a notice of demand in the prescribed form .....