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Judgment Search Results Home > Cases Phrase: finance act 1968 section 28 amendment of section 280zb Sorted by: recent Court: kolkata Page 4 of about 764 results (0.149 seconds)

Feb 16 2017 (HC)

Atul Narsibhai Patel Vs. Assistant Controller of Patents and Designs a ...

Court : Kolkata

..... hon be delhi high court held that the plaintiff did not have any valid right to file the said suit unless the assignment is duly registered under section 30 of the designs act, 2000. on prior publication it is submitted in the wimco ltd., bombay vs. m/s. meena match industries, sivakasi & ors. reported at air1983del537that ..... distinguishable designs; or registration; from (d) known comprises or (c) designs or is or contains not significantly combination scandalous of or known obscene matter. section 19 of the designs act, 2000 says that any person interested may present a petition for cancellation of the registration of a design at any time after the registration of the design ..... of known the right to challenge a registration of design is not lost merely because it was registered by the authority. 19 of the design act, 2000 permits any person section interested may present a petition for the cancellation of the registration of a design at any time after the registration of the design, to the .....

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Feb 10 2017 (HC)

Principal Commissioner of Income Tax2, Kolkata Vs. National Insurance ...

Court : Kolkata

..... profits and gains on investments made by the general insurance corporation of india and the four companies formed under section 16 of the general insurance business (nationalisation) act, 1972. sub-clause (b) was again introduced by the finance act, 2009 with effect from 1st april, 2011 in the following terms:- (b) (i) any gain or ..... circular no.528, dated16121988 finance act, 1988 liberalisation of provisions in respect of taxation of profits and deduction of tax at source applicable to the general insurance corporation and its subsidiaries 45.1 under the existing provisions of section 44 of the income-tax act, the profits and gains of any insurance business is computed ..... tax purpose also can be construed from the notes on clauses extracted from the finance bill, 1988. we have reproduced the relevant portion thereof earlier in this judgment. having regard to the provisions of section 44 of the act read with firs.schedule thereto, in our opinion the assessing officer for the applicable .....

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Jan 30 2017 (HC)

Bagadiya Brothers Pvt. Ltd. and Anr. Vs. U.O.I. and Ors.

Court : Kolkata

..... amount claimed to be due to it from them. this demand of alleged under-charge amount is claimed by the railways under the rationalisation scheme issued under section 71 of the act of 1989 read with special rates circular, both as amended from time to time and boards circular letter dated 22.03.2007. it is challenged by ..... whereas in the opinion of the railway board it is necessary so to do the public interest: now, thereof, in exercise of the powers conferred by section 71 of the railways act, 1989(24 of 1989) read with notification of the government of india in the ministry of railways number g.s.r. 53(e) dated the 23rd ..... stations reached via via barang cuttack except kapllas stations on nergundiroad cuttack-paradip bypass station. avoiding cuttack south-eastern railway para no.from31 iron ore traffic from barsuna bondamunda section of s.e. rasilway via to via (a) to stations via tatanagar for which route kharagpur, bhadrak is either via kapllas raod barand jharsuguda , avoiding cuttack .....

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Jan 17 2017 (HC)

Atul Narsibhai Patel Vs. The Assistant Controller of Patents and Desin ...

Court : Kolkata

..... was disposed of by a judgment dated 13th march, 2013 rejecting the said application for cancellation. the grounds stated in both the petitions for cancellation under section 19 of the designs act, 2000 were:1. that the design has been previously registered in india, 2. that the design has been published in india or in any other country ..... from the design suggested in the specification of gujarat electricity board. as such, respondent s design no.200628 cannot be held as new design. as per section 2(g) of the designs act, 2000, original ., in relation to a design, means originating from the author of such design and includes the cases which though old in themselves yet ..... the design is not a new or original design, 4. that the design is not registrable under the designs act, 2000, 5. that the design is not a design as defined under clause (d) of section 2 of the act. it appears from the impugned order that was passed the day following allowing the application for cancellation of design .....

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Jan 13 2017 (HC)

Derby Sales Pvt. Ltd. and Anr. Vs. Sanjay Mitra, Chief Secy., Land and ...

Court : Kolkata

..... was wilful and intentional (emphasis is mine).at paragraph 9 of the judgment the hon ble apex court observed as follows: 9. section 2(b) of the contempt of court act, 1971 (hereinafter referred to as 'the act') defines "civil contempt" to mean "wilful disobedience to any judgment, decree, direction, order, writ, or other process of a ..... cited at the bar, namely, jhareswar prasad paul-vs.-tarak nath ganguly, (2002) 5 scc352 v.m.manohar prasad-vs.-n. ratnam raju, (2004) 13 scc610 bihar finance service house construction coop. society ltd.-vs.-gautam goswami, (2008) 5 scc339 and union of india-vs.-subedar devassy pv, (2006) 1 scc613 (14) before i express ..... the alleged contemnors with lethal weapons which would make the court involved more than what is necessary in exercise of its jurisdiction under the contempt of courts act. (17) relying on the aforesaid division bench decision a learned single judge of this court dismissed the application for intervention in a contempt proceeding in the .....

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Dec 22 2016 (HC)

Saraf Agencies Private Limited Vs. Kanoria Jute and Industries Limited

Court : Kolkata

..... a letter no.3(k-1)/bc/2016 dated 19th april, 2016 of ministry of finance, board for industrial and financial reconstruction, government of india, exhibit-4 to show that reference under section 15(1) of sick industrial companies (special provisions) act, 1985 in respect of the defendant company has been registered on 16.2.2016 before ..... . the gazette notification dated november 25, 2016 of the ministry of finance is reproduced hereunder notification new delhi, the 25th november, 2016 s.o. 3568(e). in exercise of powers conferred by sub-section (2) of section 1 of the sick industrial companies (special provisions) repeal act, 2003 (1 of 2004), the central government hereby appoints the 1st ..... supreme court to meet the ends of justice, the payment and acceptance of rent in compliance thereof amounted to waiver of notice to quit under section 113 of the said act. therefore, the notice dated 22nd may, 2007 cannot be treated as waiver of notice to quit as alleged by the defendant in paragraph 7 of .....

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Dec 22 2016 (HC)

M/S. Korp Resources Pvt. Ltd. and Anr. Vs. Deputy Commissioner of Inco ...

Court : Kolkata

..... .2016 judgment on : 22.12.2016 arijit banerjee, j.(1) in this writ application the petitioners challenge notices issued by the income tax department under section 148 read with section 147 of the it act, 1961 pertaining to the assessment years 2007-08 to 2011-12 and other consequential notices. (2) the respondent no.1 issued five notices all dated ..... .in accordance with law thereafter. contention of the respondents:(13) appearing for the department, mr.saraf, learned counsel submitted that notices for re-assessment under section 148 of the it act for the assessment years 2007-08 to 2011-12 were issued after a survey had been conducted at the business premises of the petitioner company on 30 ..... 113 of 2016) wherein the division bench referred to and agreed with a full bench decision of the delhi high court in the case of cit-vs.-sophia finance ltd.(1994) 205 itr98 wherein it was held that the income tax officer may even be justified in trying to ascertain the source of the deposit, assuming .....

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Dec 12 2016 (HC)

Presidency Exports and Industries Ltd. Vs. Soumit Ranjan Jena

Court : Kolkata

..... mr.diwakar r. singh has been accepted on 8.10.2015 since clauses 9 and 10 of the letters patent 1865 have been repealed and in view of section 30 of the advocates act, 1961 and in view of rule 17 chapter 8 of the original side rules, let it be so recorded. now, the suit is taken up for ex parte ..... .17,52,84,825/- as pleaded in paragraph 34 of the plaint together with interest at the rate of 9% per annum. department and the parties to the suit to act on the xerox signed copy of the order. (shivakant prasad, j.) cs.

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Dec 08 2016 (HC)

Price Water House and Anr. Vs. Commissioner of Income Taxxix and Ors.

Court : Kolkata

..... can be treated as associated enterprises only if one or more of the conditions specified in clauses (a) to (m) of sec. 92a (2) of the it act are satisfied. mr.pal pointed out that sec. 92a(2) of the it act was amended by the finance act, 2002, with effect from 1 april, 2002. purposive interpretation aims at arriving at the true meaning of a statutory provision ..... . in this case the amendment to sec. 92a(2) itself makes the purpose of amendment clear. sec. 92a(1) is not independent of sec. 92a(2) and the two .....

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Dec 07 2016 (HC)

Union of India Vs. Plazer Machine Craft Pvt. Ltd.

Court : Kolkata

..... following the decisions of the supreme court in konkan railway corp. ltd. (supra) are to be treated as valid but all objections being left to be decided under section 16 of the act. it is submitted that in view of clause 2400, the awarding of interest on the security amount is without jurisdiction inasmuch as the arbitrator could not have disregarded the ..... on 6-12-2004; and (iii) the corporation appointed the sole arbitrator on 28-12-2004 after the application under section 11(6) was already made by the dealer. the larger bench approved the views expressed in datar switchgears ltd. vs. tata finance ltd. reported at (2000) 8 scc151and punj lloyd ltd. vs. petronet mhb ltd. reported at (2006) 2 scc638which would .....

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