Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: delhi Year: 2006 Page 24 of about 411 results (0.337 seconds)

Hughes Escorts Communications Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2007)106TTJ(Delhi)1065

..... to be allowed. we accordingly direct the ao to consider 1/3rd of the entertainment expenses as attributable towards employees' participation and not disallowable under section 37(2) of the act. this ground of appeal of the assessee is allowed.11. the only other ground that remains for consideration is the third ground of appeal of the ..... be attributed by the participation of the employees and that only a sum of rs. 2,00,656 could be considered as disallowable entertainment expenses under section 37(2) of the act.in the revised return the assessee, therefore, considered only a sum of rs. 95,328 as disallowable portion of the entertainment expenses. the ao, ..... not the commencement of the business that is to be considered. the definition of the previous year as contained in section 3 of the it act, 1961 reads as follows: 3. "previous year" defined-for the purposes of this act, "previous year" means the financial year immediately preceding the assessment year: provided that, in the case of a .....

Assistant Commissioner of Income Vs. O.P. Chawla

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2008)116TTJ(Delhi)755

..... supreme court in calcutta discount co. ltd. v. ito , indian & eastern newspaper society v. cit were all decided with reference to either section 34 of the 1922 act or section 147 of the new act as it stood before the amendment, in order to hold that the meaning of the expression "reason to believe" continues to be the same even ..... ltd. (supra), cit v. foramer france (supra) and jindal photo films ltd. v.dy. cit (supra), referred at bar, the assessments were completed under section 143(3) of the act after examination of the issue and verification of relevant material and documents on record. thus, there was an application of mind and opinion was formed for accepting the ..... formed by the ao then question of change of opinion would not arise. i, therefore, hold that processing of return of income so done under section 143(1) of the act purportedly without application of mind would itself confer jurisdiction upon the ao to reopen the proceedings.7. it is to be noted that substantial changes have .....

India Glycols Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(110)ECC554

..... used as raw material for construction of plant cannot be said to be used as plant in the manufacture of goods, so as to qualify under section 8(3)(b) of the central sales tax act, 1956, relying upon paragraph 20 of the larger bench decision in the case of jawahar mills ltd. reported in 1999 (32) rlt 379 (cegat-l.b ..... in paragraph 29, the larger bench has categorically held that the expression employed in rule 57q is even wider than the expression contained in section 8(3)(b) of the central excise of the central sales tax act. following the ratio of the tribunal's order in the assessee's own case cited supra, i hold that the credit own case cited .....

Sh. Santosh Kumar and ors. Vs. Union of India (Uoi) and ors.

Court : Delhi

Reported in : 2006(89)DRJ626

..... similar petitions on the ground of unexplained delay and laches for the silence of the petitioners in that case between 1985 when the declaration under section 6 of the act was issued and 1988 when balak ram gupta's judgment was delivered. it was submitted that the petitioners, having acquiesced in the proceedings, allowed ..... land acquisition collector had thereafter made a report to the lt. governor who without application of mind mechanically directed the issue of a declaration under section 6 of the act.7. we have heard learned counsel for the parties at considerable length and perused the record.8. on behalf of the petitioners, it was ..... before their lordships was whether the petitioners could be allowed to challenge the validity of the notifications even after publication of a declaration under section 6 of the land acquisition act. the challenge to the acquisition proceedings in that case was primarily on the ground that the preliminary notification did not specify the particular .....

Sh. Risal Singh and ors. Vs. Union of India (Uoi) and anr.

Court : Delhi

Reported in : 2006(89)DRJ527

..... claimants was being put to agricultural use but it certainly had some building potential and was quite close to developed areas. in terms of notification issued under section 4 of the act, the land was sought to be acquired for construction of 400 k.v. substation for desu which itself indicates that the area had a building potential and ..... the reference court dated 6.4.1993 wherein the court had awarded compensation @ rs. 36,400/- per bigha as on 27.1.1984 when the notification under section 4 of the act had been issued for acquiring the land in the village amberhai. ex. mark 'd' was also produced on record which was a division bench judgment of ..... in addition to other statutory benefits. dissatisfied with the fair market price of the land as determined by the land acquisition collector, the claimants filed references under section 18 of the act, which in turn were referred to the court of the learned additional district judge. vide separate judgment dated 18.2.2002 (in laa 303-311/2006), .....

Bses Rajdhani Power Ltd. and anr. Vs. Government of Nct of Delhi and o ...

Court : Delhi

Reported in : 130(2006)DLT260

..... dutt pandey v. ranjeet tiwari : air1997sc1571 ). viewed from this perspective, the issuance of the impugned letter cannot be traced to the power under section 57.53. the act was brought into force by a notification dated 8.3.2001. however, it merely outlined the scheme of unbundling. the actual statutory steps to effectuate ..... rights, deeds, schemes, bonds, agreements and other instruments of whatever nature relating to the respective undertaking and assets and liabilities transferred to it. section 15 of the act specifically provided that after the coming into effect of the transfer scheme all debts and obligations incurred ,all contracts entered into, and all matters with ..... of the existing statutory board i.e., delhi vidyut board (hereafter referred to as 'dvb') could be transferred to the companies established under section 14.3. the act came into force on 3.11.2000. soon thereafter the government of nct constituted or incorporated separate companies; one was for the purpose of .....

American Express Bank Ltd. Vs. Ms. Priya Puri

Court : Delhi

Reported in : [2006(110)FLR1061]; (2006)IIILLJ540Del

..... and had dismissed the application for interim injunction. the learned judge held that all contracts in restraint of trade are void which are contrary to section 27 of the contract act. an employee, particular, after the cessation of his relationship with his employer is free to pursue his own business or seek employment with someone ..... his master's property; they are his own property; they are himself.according to the plaintiff prohibition in agreement in restrain of trade under section 27 of the contract act, would not preclude enforceability of negative covenant. and restraining the defendant from using such information in no way will affect her right to seek ..... that even such a covenant/term in the contract of her appointment is restraint of trade specially after her resignation and is prohibitive under section 27 of the contract act and such restraint or restriction violates and seriously impinge upon the defendant's fundamental right to carry on her lawful profession and cannot be .....

VipIn Enterprises and Shri Dinesh Vs. C.C.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... adjudication, the commissioner rejected the appellant's objection and ordered assessment at the proposed high price of 1500 us$ per m.t.he also confiscated the consignment under section 111(m) of the customs act, 1962 for the offence of mis-declaration of value of the consignment. penalties on the importing firm and also on its managing director have been imposed. the .....

Addl. Cit^*, Spl. Range-4, New Vs. Li and Fung India (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

..... it is required to be noted that learned counsel for the revenue admitted that this decision is rendered much before the insertion of explanation (iii) to section 80-o of the act, which reads as under : "services rendered or agreed to be rendered outside india shall include services rendered from india but shall not include services rendered ..... in consideration thereof, the assessee received commission which was in convertible foreign exchange. in view of this, the claim made by the assessee cannot be denied under section 80-o of the act." (emphasis itacised in print, supplied)cit v. inchcape india (p) ltd. (2005) 273 itr 92 (delhi) technical services were rendered from india ..... court.the assessees stand is supported by the various decisions of the authority for advance ruling of the tribunal and commissioner (appeals) wherein deduction under section 80-o of the act has been held to be admissible on the facts in those cases. in all those cases, the services rendered by the assessee from india .....

J.K. Synthetics Ltd. Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... ltd. .4. aggrieved by the order of the tribunal, revenue filed an appeal before the hon'ble supreme court. by that time, section 11a of the central excise act had been amended by the finance act, 2000, permitting the reopening of assessments made in terms of approved classification also. in view of the changed law, the hon'ble supreme ..... counteract the centrifugal forces developed during the working process and as such give an essential character to the bobbins.the appeal also points out that note 1(c) to section xvi of the tariff specifically excludes bobbins etc. falling under chapter 39, 40, 49 etc. reliance has also been placed on notes under chapter 84.48, ..... by both the lower authorities for classification. in the facts of the present case, that rule is attracted and the authorities were right in going by it.the section and chapter notes relied upon by the assessee also mandate determining classification according to main article of which the composite item is made.12. in passing, we .....