Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: mumbai Year: 2003 Page 15 of about 486 results (0.052 seconds)

Dhruv N. Shah Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2004)88ITD188(Mum.)

..... gabriel india ltd. (supra), the hon'ble bombay high court has laid down the following principle: "the power of suo motu revision under sub-section (1) of section 263 of the it act, 1961, is in the nature of supervisory jurisdiction and can be exercised only if the circumstances specified therein exist. two circumstances must exist to enable the ..... by the various pronouncements of jurisdictional high court that a right to obtain conveyance of immovable property is a "capital asset" within the meaning of section 2(14) of the it act, 1961 (act). these pronouncements have been extracted in the following paragraphs by the hon'ble high court in the case of bafna charitable trust v. cit (1998 ..... title, interests or possession in respect of the said flat. (xi) the assessment framed by the ao has been cancelled by the order of cit under section 263 of it act, 1961 and after discussing the facts and various case laws the cit has come to a conclusion that an amount of rs. 21 lakhs received by the .....

Jeetay Investments Pvt. Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2004)90ITD739(Mum.)

..... s requisition for further details, the assessee clarified that since the bonus shares were not sold during the relevant previous year, and in view of amendments in section 55 of the act which provides that the cost of acquisition of bonus shares is required to be taken at nil, 'it is mandatory for the assessee to keep lot wise ..... other security where a bonus issue has been made. here the expression 'security' will take its meaning from the definition in clause (h) of section 2 of the securities contracts (regulations) act 1956. the period of holding of the bonus shares will be reckoned from the date of allotment of such asset. these amendments will take effect from ..... . in any event, the assessee had volunteered the fact of his claim in the note accompanying the income tax return and, even under the scheme of section 153(1)(a) of the act, the assessing officer could have completed the assessment, and thus requisitioned related information, till 31^st march 1997 (i.e. within two years from the .....

Colaba Central Co-operative Consumer Wholesale and Retail Stores Ltd. ...

Court : Mumbai

Reported in : 2003(4)ALLMR304; 2004(1)BomCR547

..... be said that an order under sub-rule (1) of order 15-a is merely a procedural order and is not subject to a revision under sub-section (4) of section 42 of the act. in the present case, a revision is maintainable. there is hence no necessity for this court to go into the challenge urged on behalf of the ..... did not vacate the premises upon the expiry of the term stipulated in the agreement between the parties and thereupon a suit for eviction came to be filed under section 41 of the act on 6th february, 2002. in the suit, apart from a decree for eviction, an interim order was sought requiring the petitioner to deposit in the court, ..... preliminary objection was raised on behalf of the respondents to its maintainability on the ground that the petitioner has an efficacious alternative remedy under section 42(4) of the act. section 42(4) provides thus:'42(4) where no appeal lies under this sub-section from a decree or order in any suit or proceedings, the bench of two judges specified in sub .....

Tata Consulting Engineers (Erstwhile Division of Tata Sons Ltd.) Subse ...

Court : Mumbai

Reported in : 2004(1)MhLj430

..... by the petitioners, while dealing with the issue relating to claim of subsistence allowance during the pendency of the proceedings for approval under section 33(22)(b) of the said act, has clearly held thus:-'broadly the cases in the tribunal could be categorised in three categories. as far as the first category of ..... in our opinion, could not have been the intention of the legislature. this aspect of the matter support the conclusion that a proceeding validly commenced under section 33(2)(b) would not automatically come to an end merely because the main industrial dispute has in the meanwhile been finally determined.'5. the division bench ..... industrial tribunal is entitled to direct the payment of subsistence allowance during the pendency of the application for approval under section 33(2)(b) of the industrial disputes act, 1947, hereinafter called as 'the said act', otherwise there can be no justification for ordering payment of subsistence allowance to the workman during the pendency of .....

Telco Ltd., Shri A.P. Arya, Shri Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... from where sales were made eventually to the dealers/buyers. in the middle of september, 1975, the appellants filed price lists in terms of the proposed new section 4 of the central excise act introduced in october, 1975, indicating that the sales are being mae at the factory gate to dealers and also that the vehicles are transferred from the factory ..... such cases, the ex-rso ndp price was not the sole consideration of sale. hence in such cases the assessable value should be determined in terms of section 4(1)(b) of the said act read with rule.5 of the central excise (valuation) rules, 1975. accordingly, in such cases, the assessable value should be based on the aggregate of ..... 15.3.1999 reported at 1999(11)elt a 126(sc). we, therefore, set aside the demand on this account.16. the interest levied under section 11ab of the central excise act and penalty under rule 173q imposed upon the appellants company as also the penalties imposed upon the other persons under rule 198 are set aside in view .....

Telco Ltd., Shri A.P. Arya, Shri Vs. Commissioner of Cen. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(177)ELT694Tri(Mum.)bai

..... where sales were made eventually to the dealers/buyers. in the middle of september, 1975, the appellants filed price lists in terms of the proposed new section 4 of the central excise act introduced in october, 1975, indicating that the sales are being made at the factory gate to dealers and also that the vehicles are transferred from the factory ..... such cases, the ex-rso ndp price was not the sole consideration of sale. hence in such cases the assessable value should be determined in terms of section 4(1)(b) of the said act read with rule. 5 of the central excise (valuation) rules, 1975. accordingly, in such cases, the assessable value should be based on the aggregate of ..... 15.3.1999 reported at 1999(111)elt a 126(sc). we, therefore, set aside the demand on this account.16 the interest levied under section 11ab of the central excise act and penalty under rule 173q imposed upon the appellants company as also the penalties imposed upon the other persons under rule 198 are set aside in view .....

Finacord Chemicals (P) Ltd., S.R. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(157)ELT537Tri(Mum.)bai

..... lakhs and on srn to rs. 15 lakhs.the two consignments imported by fcpl were allowed clearance for home consumption by the proper officer under section 47 of the customs act, 1962 against rep licence, which was subsequently set aside by the commissioner of customs vide the impugned adjudication order. the law on the correct ..... high commission of india, london addressed to the directorate of revenue intelligence in new delhi. the tribunal considered the entire evidence and the provisions of section 139 of the customs act relating to presumption as to documents and held that the link necessary to prove payment beyond a preponderance of probability was missing. this decision is ..... goods and levy of differential duty. the importers and others were called upon to show cause against confiscation of the goods and against imposition of penalty under section 112 of the act.2. similarly, m/s. s.r. nagpal & sons (india) ltd., mumbai (hereinafter referred to as srn) also imported a consignment of the .....

Jalgaon District Central Co-operative Bank Ltd. and anr. Vs. Union of ...

Court : Mumbai

Reported in : 2003(4)ALLMR966; 2004(2)BomCR88; [2004]265ITR423(Bom); 2003(4)MhLj353

..... member does not enjoy all the rights and privileges which are available to an ordinary member, his status is that of a member as defined in section 2(19) of the act.20. division bench of this court in the case of the commissioner of income tax, nasik (cited supra) has also taken similar view that the ..... to him, the nominal member does not get rights and privileges of a duly qualified member. for this purpose, he mainly relied upon sub-section (2) of section 24 of the maharashtra cooperative societies act, 1960. he finally submits that the challenge to the impugned circular issued by the cbdt is devoid of any force and, therefore, both ..... operative society has to be established under the provisions of law made by the state legislature. the definition of expression 'member' is given under section 2(19) of the maharashtra co-operative societies act, 1960. as per the definition, 'member' means a person joining an application for registration of a co-operative society, which is subsequently .....

The Jalgaon District Central Co-operative Bank Ltd. and anr. Vs. Union ...

Court : Mumbai

Reported in : (2003)184CTR(Bom)343

..... nominal member does not enjoy all the rights and privileges which are available to an ordinary member, his status is that of a member as defined in section 2(19) of the act.20. division bench of this court in the case of cit v. varangaon co-operative fruit & agricultural produce sale society ltd. (cited supra) has ..... him the nominal member does not get rights and privileges of a duly qualified member, for this purpose, he mainly relied upon sub-section (2) of section 24 of the maharashtra co-operative societies act, 1960. he finally submits that the challenge to the impugned circular issued by the cbdt is devoid of any force and, therefore, ..... allowed to be defeated or frustrated by administrative instructions. the circular under challenge, according to shri shah, learned senior counsel, is directly in conflict with section 194a(3)(v) of the it act, 1961. according to him, the cbdt is not empowered in law to withdraw the exemption granted, under the law without there being any authority of .....

Commissioner of Customs Vs. A.Q. Sayyed

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(157)ELT584Tri(Mum.)bai

..... all of them have replied the details of which are furnished below : (i) umm al quwain police - vide their letter dated 2-10-95 the traffic and licence section of umm al quwain have informed that the said three vehicles were registered with them, the details of which are furnished, are correct, and the export certificates issued by them ..... principles underlying section 106 of the evidence act, the burden would deemed to have been discharged, if sufficient evidence to raise the presumption was adduced. (ii) the commissioner (appeals) was not correct in arriving at a ..... appeal was rejected, after accepting the lower authority's order on the documents produced and their acceptability. (i) the additional commissioner has applied full rigors of evidence act to the case booked under customs act while as per the decision in the case of d. bhoormall - 1983 (13) e.l.t. 1546 (s.c.), it was held that the .....