Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Aug-06-2003
Reported in : (2003)87ITD653Cal
..... major portion of the tax deducted at source was refunded to the assessee-company. subsequently, the cit in exercise of his power under section 33b of the 1922 act (corresponding to section 263 of 1961 act) revised the order of the ito and took the view that at least 75 per cent of the technical fee earned by the assessee ..... was pointed out that in that case the assessee had accepted levy of tax @ 5 per cent. however, when the cit initiated action under section 33b of the it act, 1922, corresponding to section 263 of the it act, 1961, the assessee challenged such action on the ground that the sum receivable by it was not per se taxable in india. the supreme ..... before us, including the issue as to whether a non-statutory 'no objection certificate' issued by the ao can at all be subject-matter of revision under section 263 of the act. in the light of our findings above, this and remaining grounds of appeal become infructuous. we, accordingly, refrain from making any observations on merits of the .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-05-2003
Reported in : 2004(2)CHN309
..... cit is empowered to retain, or hire or lease or sell or exchange or otherwise dispose of, any land vested in or acquired by them under the said act of 1911. sub-section (2) provides for the procedure for such disposal. in case board decides to sell any land, it shall give notice by advertisement in local newspapers and shall offer ..... the division bench allowed the appeal of the appellant and inter alia, held that the appellant was entitled to exercise his right of pre-emption under section 81(2)(b) of the said act of 1911. in the other appeals the division bench set aside the decree for specific performance by allowing the appeal holding that the appellant was entitled to ..... bench. we have carefully examined the decision of the division bench. such contention of the appellant does not find support from the said two judgments. under section 81(2)(b) of the said act of 1911, cit was bound to offer the plot to the original owner at a rate to be fixed by the board. such right was only recognized .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-31-2003
Reported in : 2004(172)ELT310(Cal)
..... respondent herein submitted two refund applications amounting to rs. 3,53,268/- and rs. 2,78,124/- to the assistant commissioner of central excise, khardah division, under section 11b of the central excise act, 1944. the said refund claims arose out of a dispute regarding classification of 'hose pipe' manufactured by the as-sessee company and sold to the indian railways during .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-30-2003
Reported in : (2003)3CALLT593(HC),[2005]128CompCas444(Cal),[2004]51SCL204(Cal)
..... bhagwati re-lodged the shares for transfer and registration. as peerless did not register those shares in the name of bhagwati, bhagwati filed an application under section 111 of the companies act, 1956 before the company law board, eastern region bench.19. by the order impugned dated august 25, 1998 the company law board dismissed the petition ..... of the judgment and order of the company law board could be sent by the bench officer concerned under certificate of posting, particularly, when under section 10f of the said act the limitation to prefer appeal runs from the date of communication of the decision or the order of the company law board to the aggrieved person. ..... 1998 passed by the company law board, eastern region bench at calcutta in original petition no. 15(111)/erb/1995. the said appeal has been filed under section 10f of the companies act, 1956.2. when the appeal is taken up for hearing, mr. sudipta sarkar, learned senior advocate, appearing on behalf of the respondent no. 1, .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-28-2003
Reported in : 2004(2)CHN67
..... the pleading railways did not make out a case of lease they were not permitted to make out any contrary case from the bar.(v) under section 60 of the easement act coupled with a transfer of property was not revocable by the grantor as the licnece relying on the said grant executed construction of permanent nature by incurring ..... this point which consistently held that a licence coupled with an interest in an immoveable property was irrevocable in view of the underlying principles laid down in section 60(b) of the easement act. the learned judge also held in this regard that the full bench decision of the allahabad high court reported in : air1933all735 (in the matter of: ..... so and we subscribe the same view. hence, the decision of the learned judge that the said licence was irrevocable in view of provision of section 60(b) of the easement act was accurate and we hold accordingly.13. in case of the irrevocable licence if the grantor wants to have possession back by terminating the licence it .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-25-2003
Reported in : AIR2003Cal307
..... taken similar view following the decision in chandra bhushan misra (supra).45. the calcutta high court (extension of jurisdiction) act. 1953 in section 4 empowered the high court, to make rules to carry out the purpose of the act for effectively exercising its jurisdiction in relation to the a&n; islands. in exercise of such power. chapter xviii had ..... (18) defines rules to mean rules and forms contained in the first schedule or made under section 122 or section 125. thus, it is clear that wherever the word 'code' is used in 1908 act, it includes not only the sections comprised in it, but also rules and forms contained in the first schedule as well as the ..... , the jurisdiction of the calcutta high court was extended to chandernagore and the andaman and nicobar islands. section 4 of the said act empowered the high court to make rules to carry out the purpose of the act and for the purpose of effectively exercising its jurisdiction in or in relation to chandernagore and the adaman and nicobar .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-24-2003
Reported in : AIR2004Cal246,(2003)3CALLT527(HC)
..... determined on the basis of the materials available on record, evidencing the conduct of the parties and indicating their intention. admittedly, ext-j is hit by section 91 evidence act when it seeks to contradict the ouster of subal by virtue of the deed executed on 28th december, 1956 (ext-i). similarly, ext-j cannot ..... case the memorandum itself does not create or extinguish any rights in immovable properties and therefore does not fall within the mischief of section 17(2) (sic) (section 17(1)(b) ?) of the registration act and is, therefore, not compulsorily registrable;(5) the members who may be parties to the family arrangement must have some antecedent title ..... . the transfer of property under the terms of partition deed assigns the family property to the parties. section 60 of the indian easement act does not necessarily limit the transfer within the meaning of transfer of property act absolutely. it does not state that the arrangement does not effect transfer of property. in fact it .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-23-2003
Reported in : AIR2004Cal138
..... council while taking a decision that this closure will subserve public interest.6. the learned lawyer for the corporation contends that upon proper interpretation of section 353 of the said act it will appear that approval of the government is not the condition precedent and this may be obtained after decision is taken. moreover, it is ..... guides and other social activities.2. the basis of the challenge in this matter is that this decision is contrary to the provision of section 353 of kolkata municipal corporation act 1980 as without approval of the state government any portion of the park cannot be allowed to be closed for the interest of the ..... . his decision is depending upon the sanction off the mayor-in-council and subject to approval of the state government. therefore, i appropriately quote section 353 of the calcutta municipal act, 1980:'permanent close of public street, park, square or garden and disposal of land,-- (1) the municipal commissioner may, with the previous sanction of .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-16-2003
Reported in : 2004(1)CHN448,2004(28)PTC474(Cal),[2003]47SCL445(Cal)
..... the context of decided authorities and different factual instances.118. mr. sen heavily relied upon the 1995 amendment to the meaning of adaptation introduced in our copyright act of 1957. section 2(a)(v) states that adaptation means - 'in relation to any work, any use of such work involving its rearrangement or alteration;'.119. mr. ray ..... the book has been made out prima facie by his clients, then and in that event, they would be entitled to the protections given by section 55 of the act. the said section states that the protection could by way of 'all such remedies by way of injunction, damages, accounts and otherwise as are of may be ..... parlance, what is adaptation in ordinary parlance, is not 'basing' something according to copyright law understanding, and is not necessarily adaptation within the meaning of section 2 of the copyright act of 1957. nobody claims, or submits, that sabir was or is an expert in copyright law and his conversation, if it contains technical copyright law words .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Jul-16-2003
Reported in : (2003)87ITD510(Kol.)
..... during the previous year under appeal and is, therefore, allowable as trading/business loss in computing its total income for the asst. yr. 1996-97 under section 28 r/w section 29 of the act." 5. being aggrieved, the revenue came in appeal before the tribunal. the learned jm proposed an order by virtue of which he reversed the order ..... of the bench, we state following point of difference and refer the same to the hon'ble president of the tribunal in accordance with the provisions of sub-section (4) of section 255 of the it act, 1961. the point of difference is as under : "whether, on the facts and in the circumstances of the case, the assessee's claim of ..... the previous year under appeal and is, therefore, allowable as trading/business loss in computing its total income for the asst. yr. 1996-97 under section 28 r/w section 29 of the act." 2.7 during the course of hearing of the appeal, the learned departmental representative justified the order of the ao and submitted that the lose claimed .....
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