Court : Income Tax Appellate Tribunal ITAT Hyderabad
Decided on : Jan-31-2006
Reported in : (2007)105ITD375(Hyd.)
..... business was not given, no part of the compensation money was received by the assessee on condition not to carry on competitive business in explosives. consequently no part thereof was exempted from the income-tax act. in cit v. bombay burman trading corporation [1986] 161 itr 386 (sc), the issue before their lordship was what should be the ..... as per the ld. dept.representative is that the receipt in question is compensation in connection with termination of agency, for which reliance has been placed on section 28(ii). section 28(ii) as it stood for the impugned assessment year reads as follows: the following income shall be chargeable to income-tax under the head "profits and ..... of the first appellate authority at paragraph 8 on page 11 of his order that the receipt in question does not fall within the ken of section 28(ii) of the act. thus, the receipt in question was for restrictive covenant inasmuch as the assessee had carried on the business in soft drinks and had established a .....
Tag this Judgment!Court : Chennai
Decided on : Jan-25-2006
Reported in : [2006]285ITR297(Mad)
..... the authorities below had given a factual finding that the assessee never claimed deduction under section 43b of the act and therefore, section 43b of the act is not applicable.8. the learned counsel appearing for the revenue relied on the decision in cit v. southern explosives co. : [2000]242itr107(mad) . the issue in that case is whether sales-tax collected can be considered as ..... a trading receipt or not. in the instant case, the issue is whether the addition can be made under section 43b of the act or not. the decision referred supra has no relevance and .....
Tag this Judgment!Court : Chennai
Decided on : Jan-24-2006
Reported in : 2006(2)CTC368; (2006)2MLJ564
..... of such vehicle or attached thereto except or loss or damage arising directly from fire, explosion, self ignition or lightning or burglary, housebreaking or theft.b) under section ii except so far as is necessary to meet the requirements of the motor vehicles act, 1988, in respect of liability incurred by the insured arising out of the operation as ..... case, since condition no. 37 was specific to the effect that the insurance company shall be under no liability under section ii except so far as is necessary to meet the requirements of the motor vehicles act, 1988 in respect of liability incurred by the insured arising out of the operation as a tool of such vehicle or ..... would be justified in preferring that construction to the other which may not be able to further the object of the act. but on the other hand, if the words in the section are reasonably capable of only one construction, the doctrine of liberal construction can be of no assistance.21. therefore applying the above well settled .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jan-18-2006
Reported in : 2006(194)ELT3(SC); JT2006(1)SC385; 2006(1)SCALE327; (2006)2SCC351
..... the duty payable thereon. as far as the explanation is concerned, the inputs are restricted to inputs notified under rule 57a. there is no dispute that both explosives and limestone are notified under section 57a for manufacture of the final product viz. cement.5. the next relevant rule is rule 57f. what we are concerned with is sub-rule (4) ..... 1. the question whether the decision in jaypee rewa cement v. cce : 2001ecr193(sc) would apply to the cenvat rules 2000 framed under the central excise tariff act 1985 (referred to as the 'act') is to be decided on a reference made in this case. a bench of two judges of this court in commissioner of central excise, jaipur v. j ..... (hereinafter referred to as the cenvat credit) of.-(i) the duty of excise specified in the first schedule to the central excise tariff act, 1985 (hereinafter referred to as the said first schedule) , leviable under the act;(ii) xxx xxx xxx xxx(iii) xxx xxx xxx xxx(iv) xxx xxx xxx xxx(v) xxx xxx xxx xxxpaid on any inputs .....
Tag this Judgment!Court : Kerala
Decided on : Jan-15-2006
Reported in : 2006(3)KLT618
..... 3 from the, witness box is totally different from that of the prosecution version. even though the accused were initially charged for offences punishable under sections 3 & 5 of the explosive substances act, 1908 also, when the final report was filed those offences were deleted. none of the persons who have witnessed the occurrence has been questioned or ..... raised in the court below also. in state of andhra pradesh v. thakkidiram reddy and ors. : 1998crilj4035 , the apex court observed as follows:10. sub-section (1) of section 464 of the code of criminal procedure, 1973 ('code' for short) expressly provides that no finding, sentence or order by a court or competent jurisdiction shall be ..... and 537 of the code of criminal procedure, 1898, which correspond respectively to sections 464 and 465 of the code, and held that in judging a question of prejudice, as of guilt, courts must act with broad vision and look to the substance and not to technicalities, and their main concern should be to see .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-13-2006
Reported in : (2006)2CALLT24(HC)
..... below failed to appreciate the same and convict o.p. nos. 1 & 2 invoking the provision of section 113a of the evidence act. mr. mitra further contended that had it really been a case of accidental death on account of explosion of stove, the stove and cooking utensils in that case would have been seized by the i.o ..... complainant that her daughter was abetted to commence suicide. hence, both the accused were charged under section 498a/306 ipc.3. the defence case is a plea of innocence and that the victim kakali died accidentally by fire due to explosion of stove.4. twenty-two witnesses were examined on behalf of the prosecution, while none ..... of must be decided to a certain degree by reference to the parties capacity or incapacity for endurance. section 306 ipc provides for the penal provision for abetment to commit suicide. presumption under section 113a of the evidence act could be invoked only when the prosecution has discharged the initial burden of proving that the appellant had subjected .....
Tag this Judgment!Court : Delhi
Decided on : Jan-09-2006
Reported in : 127(2006)DLT431; 2006(88)DRJ545
..... compensated by award of damages. it cannot, by any stretch of imagination, be said that a person in settled possession, though unlawful, is not entitled to the protection under section 6 of the act. maintenance of law and order, and enthusing confidence in the efficacy of rule of law are condition precedent for orderly society. thereforee, giving primacy, legitimacy or legality to ..... aggressor or mighty would trample upon the rights of the weak and meek and denial of relief under section 6 would put a premium upon the aggression or treachery or tricks. no doubt long delay in disposal of cases due to docket explosion became a ruse to unscrupulous litigant to abuse the due course of law to protract litigation and remain in .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-06-2006
Reported in : 2006(3)CHN502
..... . at the instance of a.s.i. dilip chandra das, haroa p. s. case no. 53 dated 30.06.98 under sections 148/149/325/326/307/353/332/379 ipc/25/26 of arms act/9(b) of the indian explosive act was started for trespassing into the fishery, unlawful assembly armed with deadly weapons and firing at the possessors of the fishery ..... connected offences found to have been committed in the course of fifltt1? transaction or the same occurrence and file one or more reports as provided in section 173 cr. pc. to ascertain whether a series of acts are parts of the same transaction, it is essential to see whether they are so connected together as to constitute a whole which can be ..... intimidate them, for which an fir was lodged on behalf of the petitioners, and haroa p.s. case no. 52 dated 30.06.98 under sections 148/149/447/435/379 ipc /25/27 arms act was started, and the investigation is still pending. due to flow of accused persons, as the petitioners were scared about loss of their lives and properties .....
Tag this Judgment!Court : Delhi
Decided on : Jan-03-2006
Reported in : AIR2006Delhi300; 126(2006)DLT535; 2006(87)DRJ603
..... of t.n.83. petitioner who was the editor, printer and publisher of a weekly magazine intended to publish the autobiography of a condemned prisoner. autobiography was explosive as it set out the close nexus between the condemned prisoner and several ias, ips and other officers. before commencing the seriall publication of the autobiography in ..... 33. on the pleadings of the parties, vide order dated 12.10.1998, following issues were framed:-(i) whether the suit is barred under section 6 of the commissions of inquiry act, 1952 (ii) whether the offending statements/ submissions were not published by the defendant (iii) whether the offending statements/ submissions were made in good ..... and arguments. it was submitted only to the commission with a copy to counsel for ms.j.jayalalitha, accordingly defendant claims protection under section 6 of the commissions of inquiry act, 1952.31. it is pleaded by the defendant that the onus is on the plaintiff to establish that the offending statements are not .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Dec-21-2006
Reported in : (2007)(116)ECC264
..... to establish their licit import, we uphold their confiscation with an option to redeem the goods on payment of redemption fine of rs. 43 lakhs under section 125 of the customs act as held by the commissioner.28. similar is the situation in respect of unaccounted diamonds which have been exported without proof of its licit import as shown ..... section 112(a) and section 114(i) is unwarranted. accordingly we set aside the same.30. as regards imposition of penalty of rs. 2 ..... imposition of penalty of rs. 5 crores on m/s. b.v.jewels under section 112(a) and section 114(i) of the customs act, 1962 is concerned, we find that a penalty of around rs. 12 crores has already been imposed under section 114a of the customs act, and therefore we feel that further imposition of penalty of rs. 5 crore under .....
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