Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: mumbai Year: 2006 Page 52 of about 612 results (0.082 seconds)

Joint Commissioner of Income-tax Vs. Montgomery Emerging Markets Fund

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)100ITD217(Mum.)

..... . 495 dated 22-9-1987 (168 itr (st.) 87) issued by the cbdt by way of explanatory notes to the amendments brought in by the finance act, 1987. in section 70 of the act, the circular has stated that the distinction between short term and long term capital assets, though conforming to the principle of equity of taxation, has led to ..... the head capital gains need to be considered as an independent source. (4) this independent character of "source" is apparent in the words used in sections 45 and 70 of the act. in section 45, the profits or gains is to be computed from the transfer of a capital asset. whereas the law relating to set off of loss provides that ..... the financial year for a particular source of income, it will not change with the change of head under which income from the said source is assessed. section 14 of the act classifies the income of the assessee under different heads only for the purpose of charge of income-tax and computation of total income. income falling under the same .....

Van Oord Dredging and Marine Vs. Adit, (international

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2008)297ITR115(Mum.)

..... that in the year of receipt of income there shall be a pe in india. he referred to the language of explanation 2 to section 5 and section 5(2) and section 9 of the it act 1961 in support of taxability of income of the assessee company during the relevant period. he submitted that there are four types of model ..... for this very assessment year 2001-02 computed income from the assessee's dividends, business carried out in india from different sites and therefore the provision of section 176(3a) of the act cannot be applied where the business of the assessee is not totally discontinued. in support of its preposition that where the assessee itself ceased to exist, ..... of rs. 30.78 crores received by the assessee in relation to the nmpt project and this amount was treated as income from its discontinued business under section 176(3a) of the it act, 1961, apart from certain other additions and disallowances. the appeal to the cit(a) was also unsuccessful and the main additions made by the assessing .....

Ajay Industrial Corporation Vs. Commissioner of Customs (Export

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... 10.12.1998 to 31.12.1999 after which it expired without any saving clause. the notifications in question are notification imposing a prohibition, in terms of section 5 of the ftdr act, 1992.notification dated 1.11.1999 did not have any saving clause of its own.20. notification dated 1.11.99 being a subordinate legislation, therefore, ..... value in the bill of entry would not be covered by the expression "goods which do not correspond to material particulars with the entry made under this act" employed in unamended section 111(m) as it stood pre 1973, incorrect mention of particulars relating to the date of bill of lading would also not be covered by the expression ..... held by the constitution bench of the supreme court in kohlapur cane sugar co. ltd. v. union of india wherein the court held that section 6 of the general clauses act only applies to a central act and do not apply to rules or notification.21. in addition, the notification dated 10th december, 1998, as amended by notification dated 1 .....

Vishwas Narhari Sahastrabudhe Vs. Varda Vishwas Sahastrabudhe

Court : Mumbai

Reported in : AIR2006Bom286; 2006(6)ALLMR307; 2007(3)BomCR487

..... passed by the family court could not be subjected to appeal. such a proposition would run totally counter to the provisions comprised under sub-section (2) of section 19 of the said act. very fact that the legislature in its wisdom has restricted the embargo against the appeal to the decrees obtained under consent, and except ..... decree', 'judgment' and 'order' as defined in the code of civil procedure while considering the right of the aggrieved party to file appeal under section 19 of the said act, the contention sought to be advanced regarding non-maintainability of the appeal against the decree passed by the family court, may primafacie appear to be ..... heard.2.the learned advocate appearing for the respondent has raised the preliminary objection regarding non-maintainability of the appeal, on the ground that, the section 19 of the family courts act, 1984 provides for appeal only against 'judgment and order' and does not provide for appeal against a 'decree', and further that bearing in mind .....

New India Assurance Co. Ltd. Vs. Ashwani Balasaheb Pawar and ors.

Court : Mumbai

Reported in : IV(2006)ACC679

..... of the vehicle involved in the accident. the respondent nos. 1 to 4 are the original claimants in a petition under section 166 of the motor vehicles act, 1988 (hereinafter referred to as the said act of 1988). according to the case of the original claimants the deceased balasaheb pawar was travelling by his moped on 11th february ..... per cent per annum. the learned counsel for the appellant placed reliance on the decisions of the apex court reported in ii : air2005sc2985 , tamil nadu state transport corporation ltd. v. section rajapriya and ors. : air2005sc4425 managing director, tamil nadu state transport corporation ltd. v. k.i. bindu and ors. and : [2001]1scr8 , (i) kaushnuma begum and ..... has been laid down.6. the learned counsel appearing for the appellants had submitted placing the reliance on the decision of the apex court in the case of section rajapriya (supra) that interest at the rate of 7.5% per annum ought to have been awarded. in this connection, it will be necessary to refer .....

Bombay Hospital Trust and anr. Vs. Dr. Shailesh Hathi and anr.

Court : Mumbai

Reported in : 2006(3)ALLMR601; 2006(3)BomCR585; [2006(110)FLR473]; 2006(3)MhLj788

..... discontinued the services of the respondent no. 1. being aggrieved by the said action, the respondent no. 1 raised an industrial dispute under section 10 read with section 2a of the industrial disputes act, 1947 and demanded that the respondent no. 1 should be reinstated with full back wages in the hospital. he contended that the termination ..... are also of the opinion that the tribunal correctly arrived at a conclusion that these deposit collectors were workmen.25. further, as seen from section 2(rr) of the industrial disputes act, the commission received by deposit collectors is nothing else but wage, which is dependent on the productivity. this commission is paid for promoting the ..... the employees of the said department. thus, in that view of the matter, the respondent no. 1 cannot be treated as a workman under section 2(s) of the industrial disputes act, 1947 and thus, the reference was not maintainable by the respondent no. 1 before the labour court.9. the learned counsel for the .....

S.K. Networks Company Ltd. Vs. Amulya Exports Ltd. and ors.

Court : Mumbai

Reported in : AIR2007Bom15; 2007(3)BomCR458

..... apex court in the case of mayar (h.k.) ltd. v. owners & parties, vessel m.v. fortune express : air2006sc1828 while considering the provisions of section 2 of schedule article iii(6) of the act and order vii, rule 11a of c.p.c. observed as under:under order vii, rule 11 of the code, the court has jurisdiction to reject ..... law with a view to establishing the responsibilities, liabilities, rights and immunities attaching to carriers under bills of lading. it is extended to whole of india.17. the relevant section/provision as relied & referred in the appendix b-schedule-rules relating to bill of lading, article iii (clause 6) is as follows:in my event the carrier and the ..... board of directors of defendant no. 1 including other agents and officers for wrongful gain made by them. the criminal complaint has been under section 420, 465, 467 and 468 r/w section 120 (b) and section 34 of the i.p.c. for wrongful gain. this facet also plays very important role in deciding the allegations of fraud as .....

Avinash J. Mahale and ors. Vs. State of Maharashtra

Court : Mumbai

Reported in : 2006CriLJ3123

..... girl committed suicide leaving a suicidal note. in this background, it was contended that the act of the accused might have been a motive for committing suicide but the act did not constitute a act of abatement within the meaning of section 306 read with section 107 of the ipc. accepting this contention, his lordship observed in para no. 9 ..... in order to the doing of that thing; or thirdly- intentionally aids, by any act or illegal omission, the doing of that thing.14. abatement is an essential ingredient of section 306. as can be seen from the definition of abatement in section 107, abetment can take different forms but here we are concerned with the abatement in ..... of the report that 'neither there was any intention nor any positive act on the part of the accused to instigate .....

Nikumbh Dairy Products Ltd. Vs. State of Maharashtra

Court : Mumbai

Reported in : IV(2007)BC358

..... cognizance unless the complaint is made within one month from the date of which the cause of action has arisen under clause (c) of section 138 of the negotiable instruments act. proviso to section 142(b), bars the court from taking cognizance by way of an exception carved out, if the complainant satisfies the court that he has ..... the brief facts of the case are as under:the complainant had filed a criminal complaint against the present applicant and other accused alleging offence under section 138 of the negotiable instruments act. the process was issued on 23.7.1997. in 2005, the present applicant and one of the other accused had filed criminal application no. 899 ..... the complainant, the court ought to have decided the said application along with all other issues at the stage of disposal of the trial.9. the trial under section 138 proceeds under chapter xx of the cr.p.c., the prescribed procedure does not permit the magistrate to decide the matter piecemeal and all relevant issues are .....

Vyomit Shares, Stocks and Vs. the D.C.i.T.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2007)106ITD408(Mum.)

..... other literature comprised in the 'documentation service' as specified in clause 3 constituted a 'book' and fell within the definition of 'plant' in section 43(3) of the it act. the purpose of rendering such documentation service by supplying these documents to the appellant was to enable it to undertake its trading activity of manufacturing theodolites ..... to trade on the floor of the stock exchange is acquired by the assessee. since, it is an intangible asset within the definition of section 32 of the it act, the assessee is entitled for depreciation thereon." in the above case, the tribunal primarily proceeded on the premise that the stock exchange membership card ..... order, which arc reproduced below: during the course of hearing, the ld. counsel for the assessee has invited our attention to the provisions of section 32 of the it act with the submission that the depreciation is allowable on know-how, patent copy rights, trade marks license, franchise or any other business or commercial .....