Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Dec-03-2003
Reported in : (2005)94ITD258(Delhi)
..... assessee are incorporated by the ao in paras 5.4 to 5.6 of his order which are as under: "5.4. unlike investment allowance under section 32a of the act, section 32ab does not allow deduction in respect of installation charges of parts of machineries used for that purposes. it only provides for deduction i respect of ..... no utilization. if payment by instalment under the terms of contract constitute utilization, then equally, payment of advance would also constitute utilisation for the purposes of section 32ab of the act." 50. in view of the ratio of the above decisions, it is clear that the courts have adopted a purposive and contextual interpretation in relation to ..... placement of overhead crane, annealing furnace and ladle for casting of rolls and these items could be designated as plant or machinery within the meaning of section 32ab of the act.11. the learned cit(a) rejected the plea of the assessee by observing that sine the assessee had not purchased these items of plant and machinery .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Nov-28-2003
Reported in : (2004)(91)ECC484
..... relevant rule governing input duty credit is rule 3 of the cenvat credit rules, 2001. the ground on which the credits taken by the appellants in these appeals on explosives under the said rule was disallowed by the lower appellate authority is that the said goods does not fit in the definition of "input" under clause (f) of ..... v. birla corporation ltd., 2002 (146) elt 215, this submission is not contested. in the cited cases, one of the issues considered by this bench was whether the explosives used by the respondents for mining limestone at sites outside their cement factory were eligible inputs for modvat purpose. in each of the two cases, the relevant period was april ..... therefore, apply to the instant cases as well.accordingly, these two appeals are also allowed.6. if any deposit made by any of these appellants under section 35-f of the central excise act is lying with the department, the same shall be refunded to them as early as possible, at any rate within a period of 30 days from the .....
Tag this Judgment!Court : Central Administrative Tribunal CAT Delhi
Decided on : Nov-28-2003
Reported in : (2005)(1)SLJ70CAT
..... . as a preliminary objection it is stated that having failed to exhaust the statutory remedy of representation. o.a. is not maintainable in view of section 20 of the administrative tribunals act, 1985.17. in so far as another preliminary objection is concerned, it is stated that stand of applicant in the present o.a. is contrary ..... v. ashok kumar misra, (1991) 3 scc 325, held that mere expiry of initial probation period would not automatically result in deemed confirmation which is a positive act depending upon the satisfactory completion of probation.36. if one has regard to the above, keeping in line the terms and conditions of applicant, in absence of any ..... period of probation if an officer is continued beyond this prescribed period or extended period, there is no question of his deemed confirmation , which is a positive act and to be declared as such in consultation with the upsc in the present case with a sine qua non condition precedent of satisfactorily completion of service. in .....
Tag this Judgment!Court : Delhi
Decided on : Nov-27-2003
Reported in : 116(2005)DLT14
..... for an opportunity to be extended to the intended excluded employees before the scheme is finalised so that a hearing commensurate to the situation is afforded before a section of the employees is thrown out of employment.'23. learned counsel for the respondent on the other hand contended that the decision to blacklist the petitioners has been ..... into contracts of sale of kendu leaves with third parties was discriminatory and could not stand the scrutiny of the contention of the government that by reason of section 10 it was entitled to dispose of kendu leaves in such manner as it thought fit and there was no limitation upon its power to enter into contracts ..... the state of orissa was regulated by the orissa kendu leaves (control of trade) act, 1961 and this act created a monopoly in favor of the state so far as purchase of kendu leaves from growers and pluckers was concerned. section 10 of the act authorised the government to sell or otherwise dispose of kendu leaves purchased in such manner .....
Tag this Judgment!Court : Delhi
Decided on : Nov-25-2003
Reported in : II(2004)ACC894; 2004(72)DRJ55
..... under 'no fault liability' can be deducted from the final amount awarded by the tribunal. 4. besides the aforesaid judgment of the supreme court, section 163-a of the motor vehicles act also contemplates the payment of compensation notwithstanding that the accident was not caused because of the negligence of the driver of the motor vehicle involved in the ..... exceptions to rule can be applied. it was held that no fault liability envisaged in section 140 of the motor vehicles act is distinguishable from the rule of strict liability. in the former the compensation amount is fixed and is payable even if any one of the exceptions to ..... be made vicariously liable for damages to dependants of victim even if there is no negligence on the part of driver or owner of motor vehicle. even apart from section 140 which envisages no fault liability claim for compensation can be sustained by applying rule in rylands v. fletcher (1861) all er 1 unless any one of .....
Tag this Judgment!Court : Delhi
Decided on : Nov-18-2003
Reported in : (2004)188CTR(Del)277; 109(2004)DLT811; 2004(73)DRJ95; [2004]269ITR268(Delhi)
..... of the assessed company, cannot be sustained. the submission is that since the alleged incriminating document did not pertain to the assessed company, the provisions of section 158bc of the act were not attracted insofar as the assessed was concerned and, thereforee, the assessment for the block period is null and void. it is, thus, urged ..... containing details of certain cash transactions, was found and seized.3. after making some preliminary enquiries the assessing officer issued a notice to the assessed under section 158bc of the act, directing it to file its return for the block period ending 17 november 1995. in deference to the said notice, return was filed declaring nil income ..... facts and circumstances of the case the itat is correct in assessing amount of rs. 14,88,784/- u/s 158 bc of the it act 1961 without invoking provisions of section 158bd of it act, 1961 because 'annexure a-11' was not found in search at the premises of the petitioner and the petitioner has disowned this paper .....
Tag this Judgment!Court : Delhi
Decided on : Nov-18-2003
Reported in : [2004]136TAXMAN94(Delhi)
..... of the assessed-company, cannot be sustained. the submission is that since the alleged incriminating document did not pertain to the assessed-company, the provisions of section 158bc of the act were not attracted insofar as the assessed was concerned and, thereforee, the assessment for the block period is null and void. it is, thus, urged ..... containing details of certain cash transactions, was found and seized.3. after making some preliminary enquiries the assessing officer issued a notice to the assessed under section 158bc of the act, directing it to file its return for the block period ending 17-11-1995. in deference to the said notice, return was filed declaring nil ..... whether on facts and circumstances of the case the itat is correct in assessing amount of rs. 14,88,784 under section 158bc of the income tax act, 1961 without invoking provisions of section 158bd of income tax act, 1961 because 'annexure a- 11 ' was not found in search at the premises of the petitioner and the petitioner .....
Tag this Judgment!Court : Delhi
Decided on : Nov-14-2003
Reported in : 2004(72)DRJ244
..... public premises after expiry of license/lease on 18.4.1978. 3. non-payment of rent/license fee and damages. now, thereforee, in pursuance of sub-section (1) of section 4 of the act, i hereby call upon you to show cause on or before the 20.8.1990 (date) at 3.00 pm why such an order of eviction ..... to eviction of persons whose occupation is unauthorised, i.e., who have no right to continue in the premises. according to the definition of unauthorised occupant given in section 2(g) of the act, a person is regarded as unauthorised occupant: (i) if he had occupied a public premises without authority, or (ii) if the authority pursuant to which he ..... occupation of the sheds ever since they became unauthorised occupants.5. aggrieved by the said orders of the estate officer, the allottees of the sheds filed appeals under section 9 of the act, challenging the orders of eviction and for recovery of damages. one set of such appeals was disposed of by shri s.n. aggarwal, additional district judge, delhi .....
Tag this Judgment!Court : Delhi
Decided on : Nov-14-2003
Reported in : 108(2003)DLT546
..... appearance with the prescribed period of 10 days.4. the defendant has filed an application being i.a. 7136/2002 under order 37 rule 7, section 5 of limitation act read with section 151, cpc seeking condensation of delay in entering appearance with the prescribed period of 10 days from the date of service of summons. it is contended ..... appearance appear to be bona fide. the plea of the defendant is neither unreasonable nor improbable. the plaintiff was unable to show that the applicant had deliberately not acted in defending the suit and is thus liable to suffer the consequences. the defendant ought to be afforded an opportunity of hearing and participation in the suit. this ..... permits the application for leave to be made within 20 days from service of summons, as against the 10 days allowed under the code read with the limitation act. divergencies, such as this, are resolved by rule 12 which says:'the provisions of order 37 of the civil procedure code so far as they are not inconsistent with .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Nov-14-2003
Reported in : (2004)(91)ECC262
..... , 1993 (44) ecc220 (mp): 1993 (68) elt 28 (mp) wherein the madhya pradesh high court has held that a mere mechanical repetition of language of proviso to section 11a(1) of the central excise act would not confer jurisdiction on collector to invoke extended period of limitation until the suppression without intent to evade duty has been proved. reliance has also been .....
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