Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Feb-24-1987
Reported in : (1987)21ITD607(Kol.)
..... has been defined in the explanation 2 to section 9(1)(vi). there is no dispute that sub-sections (v) to (vii) with the explanation were inserted by the finance act, 1976 w.e.f. 1-6-1976 whereas the agreement came into effect from 13-9-1960. so there cannot be any doubt that the definition of 'royalty' as ..... profits" as understood in article iii, paragraph (1) of the agreement. he contended that the parliament could not change the definition of 'royalty' by amendment of the act so as to take it outside the purview of "industrial or commercial profits" under article iii of the agreement.in support of this contention he relied on the decision in ..... ] 117 itr 603. this contention was opposed by the departmental representative who contended that an appeal against the order charging interest under sections 215 and 217 of the act is not maintainable. in our opinion, this question is no longer open for decision because this question has been settled by the supreme court in the case of central .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-19-1987
Reported in : (1987)0CALLT107(HC),91CWN912
..... and/or issuing any exclusive instructions by the state government. the supreme in the case of state of west bengal v. n. n. bagchi reported in : (1968)illj270sc has considered the scope of article 235 of the. constitution of india and has held that the expression 'control' as used under article 235 includes disciplinary control. ..... to duty' and rule 5(1) provides for that 'no government employee shall commit any misconduct as laid down in section 5 of the prevention of corruption act, 1947 or take any gratification other than the legal remuneration or obtain valuable things without consideration or for consideration which, he knows to be inadequate, from persons ..... clause (2) of article 311 of the constitution. the learned trial judge did not accept the contention of the writ petitioner appellant that the high court had acted without jurisdiction in passing the order of suspension against the writ petitioner as there was neither any law nor any rule conferring such power on the high court .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-17-1987
Reported in : 1988(17)LC229(Calcutta),1987(30)ELT67(Cal)
..... wrapping paper were subject to excise duty @ 22p. per kg. though the former was charged under item 17(3) and the latter under item 17(4) of the tariff. the finance act of 1961 raised the excise duty under item 17(4) to 35p. per kg. with effect from 1-3-61. from march, 1961 to 1st august, 1961, the excise office ..... supreme court vacated the grder-in-appeal as well ]as the order-in-revision and directed that the matter of finding fact should be left to the authority under the act. the proceedings were remitted to the collector for deciding the question whether m.g. poster paper should be assessed as printing & writing paper or as packing & wrapping paper ..... started proceedings for review of the aforesaid orders passed by the appellate collector of central excise and is sued notice under section 36(2) of the central excises and salt act, 1944, as it stood at that time on 15th november, 1974. in that notice addressed to the petitioner company it was alleged that on examination of the records of .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-17-1987
Reported in : 1992(39)ECC13,1988(17)LC225(Calcutta),1987(30)ELT87(Cal)
..... for a long time. the matters went upto the supreme court. the supreme court remanded the cases back to the collector for deciding afresh on 3rd may 1968. the appellate collectoi of cciucal excise decided 32 appeals pending before him for different periods and against different orders by an order dated 30th november, 1973 jn ..... the excise authorities until and unless the excise duty is paid. therefore, excise levies were paid under compulsion of law by the petitioner company. the central excise act, provides for appeals and the petitioner preferred appeals against what it considered unlawful levy of duty. the appellate authority has upheld the contention of the petitioner company. ..... if the excise authority thereafter refused to refund the amount which was unlawfully realized by the petitioner, that will be morally and legally a wrongful act. if the petitioner's claim is denied, it will be unlawful enrichment on the part of the government.11. i am fortified in the view that .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-11-1987
Reported in : (1987)IILLJ277Cal
..... that it was clear that at no stage due assessment was made by the petitioner of the genuineness of the concerned firm's requirements of the bill finance. it has been alleged that the selection of drawers was not made wisely and the petitioner did not also give the sanctioning authority the correct information which ..... specified any such lesser rate of subsistence allowance. in support of his submissions mr. mallick referred to the case of balvantrai ratilal patel v. state of maharashtra 1968 ii l.l.j 700, where the question of payments during suspension of the appellant arose and what should be the basis of such payments came up for ..... all managers and heads of the departments, a circular regarding late attendance of the employees. on april 6, 1976 a notice under section 9a of the industrial disputes act, 1947 was given by the manager, reserve bank, calcutta. r.b. employees association recorded their opposition to the said notice, conciliation proceedings were started but the proceedings .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-19-1987
Reported in : (1987)0CALLT52(HC)
..... those observations of the supreme court. the petitioner company is not only a government company as defined in section 617 of the companies act, but is also owned by the central government. it is financed entirely by the union of india and is completely under the control of the central government. in every respect it is thus a ..... must also apply equally where such corporation is dealing with the public, whether by way of giving jobs or entering in to contracts or otherwise, and it cannot act arbitrarily and enter into relationship with any person it likes at its sweet will, but its action must be in conformity with some principle which meets the test ..... become successful in the suit. against the said order the petitioner-company has moved this court in revision along with an application under section 5 of the limitation act and obtained the present civil order.2. it was containded by mr. chowdhury, the learned counsel appearing on behalf of the petitioner-company that the learned munsif .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-13-1987
Reported in : (1987)64CTR(Cal)95,[1987]168ITR533(Cal)
..... said decision, the tribunal dismissed the cross-objection of the assessee.8. on an application of the assessee under section 256(1) of the income-tax act, 1961 ('the act'), the tribunal has referred the followingquestion as a question of law arising out of its order for the opinion of this court;'whether the tribunal was right in ..... ltd. : [1979]117itr747(cal) , is an authority for the proposition that under the lease, the assessee obtained a right to property under the transfer of property act, 1882, and such property is a capital asset. the said decision is also an authority for the proposition that the expenditure incidental to the acquisition of the lease would ..... capital asset. without proper registration of the deed of lease, the rights of the assessee could not be said to have been perfected under the transfer of property act and the indian registration act.' 27. (j) empire jute co. ltd. v. cit : [1980]124itr1(sc) : this decision of the supreme court was cited by the assessee for the .....
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