Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-10-2003
Reported in : (2004)(166)ELT186TriDel
..... the said goods. consequently, the goods cannot be called excisable goods in terms of the definition contained in section 2(d) of central excise act, 1944. "excisable goods means goods specified in the first schedule and the second schedule to the central excise tariff act, 1985 (5 of 1986} as being subject to a duty of excise and includes salt." these goods having .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Chandigarh
Decided on : Dec-10-2003
Reported in : (2004)89ITD65(Chd.)
..... concerns.15. the hon'ble calcutta high court in the subsequent judgments in the cases of reckitt and colman of india ltd. vs. cit 135 i.t.r. 698, indian explosives ltd. vs. cit 147 i.t.r. 392 and british paints (india) ltd. vs. cit 190 i.t.r. 196 has followed its earlier judgment in the case ..... only when there is no nexus between interest bearing loans and interest free advances given by the assessee. hence, as per the above decisions as also provisions of section 36(1)(iii) of it act, the disallowance of interest is fully justified. the disallowance of interest is also justified in view of the decision of hon'ble allahabad high court (supra), ..... which the assessee paid interest. no evidence has been filed by the assessee to prove that these funds were advanced to oswal palms ltd for the purpose of business. section 36(1)(iii) lays down three conditions.only on complying with these conditions, the assessee is entitled to deduction of interest. these are that the assessee must have borrowed .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Decided on : Dec-10-2003
Reported in : (2004)88TTJ(Ahd.)375
..... 91.the ground raised by the assessee in this appeal is that the commissioner (appeals) erred in confirming the penalty of rs. 4,90,324 levied under section 271e of the act.the assessing officer levied penalty of rs. 8,17,324 on the ground that the assessee-company repaid deposits of rs. 8,17,324 in cash during the ..... assessment year which is violation of the provisions of section 269t of the income tax act. the details of the above amount are reproduced as under: the commissioner (appeals) confirmed the penalty to the extent of rs. 2,06,000 in ..... way there was a reasonable cause for making such payment in cash. he further submitted that in view of section 273b of the income tax act no penalty is leviable for default of provisions of section 269t of the income tax act, when the default is committed on account of reasonable cause. the learned authorised representative further submitted with reference to .....
Tag this Judgment!Court : Chennai
Decided on : Dec-10-2003
Reported in : [2004]134TAXMAN790(Mad)
..... is depreciation which is allowed at a rate which is equal to the full cost of the asset that is acquired.7. section 50 of the act which was introduced with effect from 1-4-1988, is titled 'special provision for computation of capital gains in case of ..... a rate which is less than 100% that can be taken note of for the purpose of section 50 of the act.19. having regard to the relevant provisions of the act which we have set out earlier and the effect of the same which also have been set ..... stock exchange or a unit of the unit trust of india or a unit of a specified mutual fund.9. sections 48 and 49 of the act deal with the mode of computation of income chargeable under the head 'capital gains', and the cost with reference to ..... that claim was uniformly rejected by the assessing officer, appellate authority, as also by the tribunal, by placing reliance on section 50 of the income tax act.5. it is not in dispute that the books sold by the assessee are capital assets, in respect of which depreciation .....
Tag this Judgment!Court : Kerala
Decided on : Dec-09-2003
Reported in : II(2004)ACC134; 2004ACJ1858; 2004(1)KLT663
..... and anr. v. balkrishna ramachandra nayan and anr., 1977 acj 118(sc), their lordships of the supreme court whilst adverting to scope of section 96 of the act, have observed as follows:'section 96 of the act also makes the position clear. it provides that when a judgment in respect of such a liability as is required to be covered by ..... answer to the meaningful question formulated at the very outset is rendered in the negative and it is held that the insurer cannot be held liable under section 96 of the act, where the insured himself stands exonerated of any such liability....'.the above decision of the full bench was followed by a single judge of the orissa high ..... deposit 50% of the compensation awarded. in other words, ksrtc shall deposit rs. 67,650/-. tribunal directed to deposit rs. 50,000/- with interest considering section 140 of the motor vehicles act. balance amount of rs. 17,650/- shall be deposited by the ksrtc within three months from the date of receipt of a copy of this judgment .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-09-2003
Reported in : 2004(1)ALD(Cri)283; 2004(1)BLJR429; JT2003(10)SC32; 2003(10)SCALE522; (2004)2SCC349
..... it is not every offence committed by a public servant while engaged in the performance of his official duty, which is entitled to the protection of section 197(1), an act constituting an offence, directly and reasonably connected with his official duty will require sanction for prosecution and the said provision.'use of the expression, 'official duty ..... and also amrik singh's case (supra) that it is not every offence committed by a public servant which requires sanction for prosecution under section 197 of the code, nor even every act done by him while he is actually engaged in the performance of his official duties. following the above legal position it was held in harihar ..... . v. h.s. kochar : 1979crilj1367 it was held : 'the words, any offence alleged to have been committed by him while acting or purporting to act in the discharge of his official duty' employed in section 197(1) of the code, are capable of a narrow as well as a wide interpretation. if these words are construed too narrowly .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-09-2003
Reported in : 2004(4)ALD426
..... 65, it was held at para 10:'the conclusion arrived at by the lower court indicates that it did not bear in mind the provisions of sub-section (2) of section 3 of the evidence act. a fact is said to be proved when after considering the matters before it the court believes it to exist or considers its existence so probable that ..... the decision of the district judge on such appeal shall be final. hence, it is clear that an order made in appeal by the tenancy appellate tribunal under section 16(2) of the act attains finality and in this view of the matter, the appellate authority is expected to be more careful and cautious in deciding the matter as a final court ..... learned counsel would maintain that exs.b-3 to b-8 do not reflect the fact that the 3rd respondent is a cultivating tenant within the meaning of section 2(c) of the act. the learned counsel also had taken this court through the relevant entries and explained that at the best, it can be said that the 3rd respondent was in .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Dec-09-2003
Reported in : II(2004)DMC156
..... is contended by the learned counsel for the appellant that the learned trial court has not provided her permanent alimony under section 25 of the hindu marriage act. the application for providing permanent alimony was not filed by the appellant/defendant before the trial court. in these circumstances ..... dissolution of the marriage from the defendant on the ground that she has deserted him from 27.5.1990 and she has done act of mental cruelty by lodging false report against him in the police station.4. the defendant has denied that her behaviour with her ..... divorce. however, the appellant/defendant is at liberty to file application before the family court under section 25 of the hindu marriage act for permanent alimony.12. the appeal is devoid of merit and is hereby dismissed with no order as to costs. ..... a.k. awasthy, j.1. appellant/defendant has filed this appeal under section 28 of the hindu marriage act against the judgment and decree dated 31.7.1996 of dissolution of marriage on the ground .....
Tag this Judgment!Court : Jharkhand
Decided on : Dec-09-2003
Reported in : [2004(101)FLR310]; [2004(1)JCR366(Jhr)]
..... ., reported in 2001 (1) jhr cr 283, has held that the educational institution do not fall under the definition of the 'establishment' hence petitioner under section 26 of the said act is not maintainable against such institution.4. considering the above twodecisions this application is allowed andthe order as contained in annexure 9 to thewrit application passed by the ..... writ application passed by the labour court, ranchi in b.s. case no. 10 of 1992, registered on the basis of the complaint petition under section 26 of the bihar shops and establishment act, for quashing of the order of termination and for re-instatement of the complainant/ respondent no. 2, who is the teacher of the said school, ..... labourcourt, ranchi setting aside the terminationof the respondent no. 2 and directing hisreinstatement in service is hereby quashedas the petition under section 26 of theshop and establishment act was not maintainable in the case of educational institutions. .....
Tag this Judgment!Court : Jharkhand
Decided on : Dec-09-2003
Reported in : [2004(1)JCR371(Jhr)]
..... bihar and anr., reported in 2001 (1) jhr cr 283, has held that the educational institution do not fall under the definition of the establishment hence petition under section 26 of the said act is not maintainable against such institution.4. considering the above two decisions this application is allowed and the order as contained in annexure 8 to the writ application ..... the writ application passed by the labour court, ranchi in b.s. case no. 8 of 1997, registered on the basis of the complaint petition under section 2.6 of the bihar shops and establishment act, for quashing of the order of termination and for re-instatement of the complainant/ respondent no. 2, who is the principal of the said school, with ..... passed by the labour court, ranchi setting aside the termination of the respondent no. 2 and directing his reinstatement in service is hereby quashed as the petition under section 26 of the shop and establishment act was not applicable in the case of educationalinstitution. .....
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