Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: mumbai Year: 2003 Page 29 of about 486 results (0.179 seconds)

Vasant Namdeo Chavan Vs. Maharashtra State Road

Court : Mumbai

Reported in : 2003(4)BomCR473

..... related to the certificate issued by the doctor who had examined the petitioner. this apparently discloses that the petitioner had consumed alcohol while he was on duty. whether he had acted under the influence of liquor or not is a totally different issue but the fact remains that the evidence on record discloses consumption of alcohol by the petitioner while he ..... before this court. it is not the case of the petitioner that the petitioner's advocate before the labour court exceeded the instructions given by the petitioner or that he acted contrary to the instructions by the petitioner. apparently, therefore, the petitioner had admitted the charges against him and the same are deemed to have been proved for all purpose and .....

Sk. Hasan Sk. Khannu Rayaliwale Vs. State of Maharashtra

Court : Mumbai

Reported in : I(2004)DMC134

..... court is not to lean to draw the adverse inference that if he was examined he would have given a contrary version. the illustration (g) in section 114 of the evidence act is only a permissible inference and not a necessary inference. unless there are other circumstances also to facilitate the drawing of an adverse inference, it should ..... is not to lean to draw the adverse inference that if he was examined he would have given a contrary version. the illustration (g) in section 114 of the evidence act is only a permissible inference and not a necessary inference. unless there are other circumstances also to facilitate the drawing of an adverse inference, it should ..... on the circumstance of last seen together when the accused has given false information and also denied the incriminating circumstances when he was examined by the court under section 313 of cri.p.c., the apex court has held that false information given by the accused was an additional link in the chain of circumstances completing .....

Glaxo Group Ltd. and anr. Vs. Neon Laboratories Ltd.

Court : Mumbai

Reported in : 2004(29)PTC88(Bom)

..... plaintiff no. 1 is a company incorporated under the laws of england. plaintiff no. 2, glaxo smithkline pharmaceutical ltd., is a company incorporated under the indian companies act, 1913. the plaintiffs manufacture and carry on business inter alia in medicinal, pharmaceutical and veterinary preparations. the defendants carry on a similar business.3. it is not ..... event of the defendants products being of an inferior quality. as held by this court in podar tyres ltd. v. bedrock sales corporation, : air1993bom237 , any act or omission of the defendants would have a repercussion on the credit, reputation and goodwill of the plaintiffs.12. mr. tulzapurkar submitted that the defendants mark is derived ..... a passing off action, the courts look to see whether there is misrepresentation whereas in infringement matters, it is important to note that the trade mark act gives to the proprietor, an exclusive right to the use of the mark which will be infringed in the case of identical marks and, in the case .....

Dhruv N. Shah Vs. Dy. Cit

Court : Mumbai

Reported in : [2004]88ITD118(Mum)

..... gabriel india ltd. (supra), the honourable bombay high court has laid down the following principle :'the power of suo motu revision under sub-section (1) of section 263 of the income tax 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 ..... bom) , it was reiterated by this court that right to obtain conveyance of immovable property falls within the expression 'property of any kind' used in section 2(14) of the act and is, consequently a capital asset. it was held that the payment of earnest money in order to obtain such a right constitutes its cost of ..... capable of specific performance. it is also assignable. therefore, in our view a right to obtain conveyance of immovable property is clearly property as contemplated by section 2(14) of the act.'the above decision was followed by the court in cit v. sterling investment corpn. ltd. : [1980]123itr441(bom) , where it was held that .....

Shri Dilip S. Dahanukar Vs. Asst. Com. of Income-tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2004)90ITD525(Mum.)

..... limitation for appeal or an application for leave to appeal or for revision or for review of a judgment. in may be mentioned that sub-section (1) of section 12 of the limitation act also refers to the period of limitation for any suit, appeal or application. the learned cit/dr has argued that the word 'appeal' ..... in this connection, reliance is placed on the following cases : 32. in the above-mentioned cases, the courts have consistently held that provisions of section 5 of the limitation act are applicable to income tax as well as wealth tax proceedings and accordingly any appeal or any application may be admitted after the prescribed period of limitation ..... spend in the disposal of the appeal before the supreme court is liable to be excluded not because of this undertaking but because of explanation 1 to section 153 of the act. this undertaking, however, cannot protect department for the period from 24.03.1969 when the supreme court dismissed the appeal, till notice reviving proceeding was .....

Hitkari Fibres Ltd. Vs. the Jt. Commr. of Income-tax, Spl.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2004)90ITD654(Mum.)

..... not entitled for any deduction for this uncertain liability. the very fact that the department did not allow this liability on the basis of non-payment under section 43b of the act supports this view that the liability was not exactly known to the assessee, therefore, the same was not paid. if the liability would have been exactly ..... is bad in law and the same deserves to be quashed.10. the learned department representative contended that the provisions of clause (i) of the explanation to section 115ja of the act are not applicable to the instant case. he mainly relied on the order of the learned cit(a) and contended that explanation (i) provides for reduction ..... year only. the learned counsel argued that the facts of this case are undisputed as has been confirmed by the assessing officer in his order passed under section 154 of the act. the assessing officer has confirmed that there was a waiver of rs. 418 lakhs out of the existing liability of the assessee towards the said financial .....

Kirloskar Oil Engines Ltd. Vs. Commissioner of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)(148)ELT1006Tri(Mum.)bai

..... ship stores. reliance is placed this purpose upon the commissioner's conclusion that the extended period of limitation contained in proviso under sub-section 11 and the provisions of section 11ac of the act will not apply because there was no suppression, misstatement of facts by the appellant. it is true that the commissioner had found the ..... exempted by it in words's employed in the tariff. the word "stores" has not been defined in the central excise act. it would be appropriate to refer to allied act, customs act defined in section 2(38) stores to mean "goods used in vessels or aircraft and includes fuels spare parts and other article whether or ..... has been enacted to regulate matters relating to shipping, cannot be made use of in construing the terms of an exemption notification issued under section 5a of the central excise act. the contention that the explanatory notes to the harmonised system of nomenclature includes in heading of chapter 89, dealing with ships and floating structures .....

Rajpurohit Gmp India Ltd. and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... place, which makes the product have a different character and use of its own which did not bear earlier then the process would amount to manufacture under section 2(f) of the act. in fact the learned dr adopted the words contained in the head note of the case. it was also specifically emphasised by the learned dr that the ..... textile products, namely bleaching mercerising, dyeing etc. and whether it will amount to manufacture or not. one important question in that case which arose was whether section 4 of the central excise act after the amendment made therein would be consistently followed or not. the same has been reflected in paragraph 20 of the said judgment. it is true ..... dated 6.6.2001 confirmed the duty of rs. 42,89,48,256/- and imposed a penalty of equal amount under section 11ac of the central excise act and ordered payment of interest in terms of section 11ab of the act and confiscated the land, building etc. with an option of redemption fine of rs. 2 crores. on the other appellant, .....

Asstt. Cit Vs. Narendra I. Bhuva

Court : Mumbai

Reported in : [2004]90ITD174(Mum)

..... the paintings that were sold by the assessee during the year were articles of personal effect and hence sale of those articles will not attract the provisions of section 45 of the act.20. on perusal of the facts and decision given in the cases on which both the sides have placed reliance, we find that the decisions on ..... the relevant observation and decision of hon'ble supreme court is reproduced below:for a proper decision of the point in question, it is necessary to refer to section 2(4a) of the act, the relevant portion where of runs thus :'2(4a) 'capital asset' means property of any kind held by an assessee, whether or not connected with his ..... the value of jewellery, gold ornaments and loose diamonds should not be taken into account in computing the net value as these were exempt under section 5(1)(viii) of w.t. act which was not accepted by assessing officer. however on appeal appellate assistant commissioner treated the entire value of jewellery gold ornaments and loose diamonds as .....

A.C.i.T. Vs. Shri Narendra I. Bhuva

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2004)84TTJ(Mum.)208

..... the paintings that were sold by the assessee during the year were articles of personal effect and hence sale of those articles will not attract the provisions of section 45 of the act.20. on perusal of the facts and decision given in the cases on which both he sides have placed reliance, we find that the decisions on which id ..... . the relevant observation and decision of hon'ble supreme court in reproduced below: for a proper decision of the point in question, it is necessary to refer to section 2(4a) of the act, the relevant portion whereof runs thus : "2(4a) 'capital asset' means property of any kind held by an assessee, whether or not connected with his business, ..... of heirloom jewellery for rs. 13,80,000/-. it was claimed by the assessee that it constituted personal effect of the assessee within the meaning of section 2(14) of the i.t. act, 1961 and therefore the sale of these jewellery did not give rise to any taxable capital gains, the same was not accepted by the tribunal. however .....