Court : Delhi
Decided on : Jun-16-2006
Reported in : LC2007(1)72
..... by authors of member countries and originate from and are first published in the said member countries. plaintiff's works are, thus, protected in india under section 40 of the copyright act, 1957 read with the international copyright order, 1999. the case of the plaintiff is that the plaintiff being the owner of the copyright in the aforesaid ..... , or offer for sale or commercial rental any copy of the computer programme.(e)the right to authorise the doing of any of the aforesaid act.13. under section 51(1)(i) of the copyright act, copyright in a work shall be deemed to be infringed, when any person, without a license from the owner of copyright, does anything, ..... the exclusive rights of which are granted to the owner of copyright, which are the primary acts of infringement.14. under section 51(b) of the act, copyright in a work shall be deemed to be infringed, when any person, without a license from the owner of copyright,i.makes for sale .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Jun-16-2006
Reported in : (2006)102ITD189(Delhi)
..... validity of the re-assessment. (d) the assessing officer has not taken the approval of the jt. cit before issuing the notice under section 148 as required by section 151(1) of the act. (e) section 148 cannot be used for making a fishing or roving enquiry. in this case, the assessing officer was merely called upon by the dcit ..... it was also contended for the appellant that the income-tax officer should have communicated to him the reasons which led him to initiate the proceedings under section 34 of the act. it was stated that a request to this effect was made by the appellant to the income-tax officer, but the income-tax officer declined to disclose ..... ab initio null and void although there were sufficient reasons to believe as recorded by the assessing officer that income has escaped assessment before issuing notice under section 148 of income-tax act.2. the brief facts leading up to the appeal are these. the assessee is an individual. she filed her return of income declaring income of rs .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Jun-16-2006
Reported in : (2006)105TTJ(Delhi)298
..... the lower authorities and the same has also been noted by the it authorities. in the above background the assessee sought exemption from the taxation under section 10(5b) of the act. section 10(5b) provides for exemption from tax in relation to the tax liability of an assessee-individual which is met by his employer. the eligibility criteria ..... the ao held that the assessee was not entitled to exemption under section 10(5b) of the act on the ground(a) that the assessee was appointed as a managing director and since the managing director is normally overall in-charge of the ..... from the company was borne by the said company. the assessee claimed exemption from including such amount in his income in terms of the provisions of section 10(5b) of the act. the claim of the assessee was that he was a technician and was employed in india in which such specialized knowledge and experience was utilised. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Jun-09-2006
Reported in : (2006)102ITD227(Delhi)
..... sale proceeds of the shares in question. on these facts no capital gain was chargeable to tax in the assessment of the assessee under the provisions of section 45 read with section 48 of the act.14. the learned counsel for the assessee took us closely through the judgment of hon'ble kerala high court in the case of smt. thressiamma abraham ..... other than the avoidance or reduction of liability to tax on capital gains. it was, therefore, held that the transaction was exempt from assessment under section 45 of the act by virtue of section 47(iii) of the act.34. in the case of addl. cit v. mrs. avtar mohan singh , hon'ble delhi high court have reiterated the position that in ..... singh dhudhuria v. cit [1933] 1itr 135 (pc) in the case of raja bejoy singh dhudhuria (supra), the hon'ble privy council have held as under: when the act by section 3 subjects to charge "all income" of an individual, it is what reaches the individual as income which it is intended to charge. in the present case the decree .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-06-2006
Reported in : (2006)(110)ECC483
..... that hon'ble supreme court in the case of tamil nadu kalyana mandap assn (supra) upheld that the constitutional validity of provisions of section 65 of finance act considering all the aspects.the issue before the hon'ble supreme court was in respect of the liability of service tax as 'mandap keeper' on kalyana mandapams ..... is also an admitted fact that they are providing hall and rooms for consideration for organizing the marriages. as per the provisions of section 65 of finance act 'mandap keeper' means a person who allows temporary occupation of a mandap for consideration for organizing any official, social or business function.7. we find ..... the scope of service tax.5. the ld. sdr appearing on behalf of the respondent submitted that the appellant is a society registered under m.p. society registration act and they are providing space i.e. one hall and attached rooms for consideration for organizing social functions, therefore, are covered under the definition of 'mandap keeper' .....
Tag this Judgment!Court : Delhi
Decided on : Jun-05-2006
Reported in : 130(2006)DLT463; 2006(90)DRJ60
..... not the end, thereforee, by a safe estimation, the petitioner could not be classified as a kingpin for whom the stringent provisions under section 21(c) read with section 37 of the ndps act have been framed. the petitioner has already been in custody for over three and half years, the actual quantity of heroin recovered from ..... referred to as the said notification) issued by the central government in exercise of the powers conferred by clauses (vii-a) and (xxiii-a) of section 2 of the ndps act specifying small quantities and commercial quantities for different narcotic drugs and psychotropic substances. the supreme court concluded:- 17. in respect of opium derivatives (at sl. no ..... found amarsingh and danabhai to be in possession (individually and jointly) of 920 gms and 4.250 kgs of opium and convicted them under sections 17 and 18 read with section 29 ndps act and sentenced them to 5 years ri plus fine of rs 35,000/- each. being aggrieved, both amarsingh and danabhai filed appeals. the .....
Tag this Judgment!Court : Delhi
Decided on : Jun-02-2006
Reported in : 130(2006)DLT553
..... parties may agree expressly or impliedly that a license which is prima facie revocable not falling within either of the two categories of license as contemplated by section 60 of the act shall be irrevocable. such agreement may be in writing or otherwise and its terms or conditions may be express or implied. a license may be oral ..... law attempts to preserve order in the society relegating that the jurisprudential perception stood under section 6 of the act irrespective of the possession of the person dispossessed irrespective of the fact whether he has any title to possession or not . in para 29, this ..... reason is obvious that it aims to preserve the efficacy of law and peace and order in the society relegating the jurisprudential perspectives to a suit under section 5 of the act and restitute possession to the person dispossessed, irrespective of the fact whether he has any titled to possession or not.7. the reason is obvious that .....
Tag this Judgment!Court : Delhi
Decided on : Jun-02-2006
Reported in : (2006)205CTR(Del)1; [2007]294ITR549(Delhi)
..... be a market area. the relevant portion of the said notification reads :'now, thereforee, in exercise of the powers conferred by sub-section (1) of section 4 of the aforesaid act, and after considering the objections and suggestions received with respect to the aforesaid notification, the administrator is pleased to declare the union territory ..... market area declared under the notification becomes a municipality, municipal committee or any other municipal entity by whatever nomenclature described. the provisions of section 4(3) of the act in our opinion leave no manner of doubt that the declaration of a market area by the competent authority does not interfere with the ..... to, or entrusted by the government with, the control or management of a municipal or local fund-, or(iv) cantonment board as defined in section 3 of the cantonments act, 1924.8. the most striking feature of the explanationn is that the same provides an exhaustive meaning to the expression 'local authority'. the word .....
Tag this Judgment!Court : Delhi
Decided on : Jun-02-2006
Reported in : 130(2006)DLT474; 2006(90)DRJ565
..... -tenant has no legal authority to continue in occupation of the suit property, the landlord can seek possession from such legal representative. the definition of a tenant in section 2(l) of the said act includes an heir in possession as per the hierarchy.13. the tribunal has considered a catena of judgments including gian chand v. jeevan kumar 1980 rlr 28 ..... petitioner admitted that there was no financial dependency on his later father who claimed the right to continue as a tenant which was contrary to the provisions of section 2(l) of the said act.10. the appeal filed by the petitioner has also been dismissed by a detailed judgment of the rent control tribunal dated 12.05.2006 which is in ..... on 16.09.2005. the application filed by the respondent was under the provisions of order 22 rule 4 of the code of civil procedure r/w section 2(l)(iii) of the said act. the said provisions reads as under:(l) 'tenant' means any person by whom or on whose account or behalf the rent of any premises is, or, .....
Tag this Judgment!Court : Delhi
Decided on : May-31-2006
Reported in : 130(2006)DLT500; 2006(90)DRJ46
..... , still however, if the arbitrator has passed an award granting interest, it would be against the terms of the contract and thereby against the provision of section 28(3) of the act which specifically provides that 'arbitral tribunal shall decide in accordance with the terms of the contract'. further, where there is a specific usage of the trade ..... wisdom of the hon'ble supreme court in saw pipes the scope of enquiry whilst considering the strength of objections under section 34 of the act, should be whether the award is in contravention of the provisions of the act or any other substantive law governing the party or is against the terms of the contract, but not as an ..... award could be interfered. similarly, if the award is a non-speaking one and is in violation of section 31(3), can such award be set aside? in our view, reading section 34 conjointly with other provisions of the act, it appears that the legislative intent could not be that if the award is in contravention of the provisions .....
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