Judgment Search Results Home > Cases Phrase: finance act 1968 Sorted by: recent Court: kolkata Year: 2008 Page 8 of about 97 results (0.089 seconds)

Oil India Ltd. Vs. Commr. of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... brpl cannot be business auxiliary service for a clear intention of legislature conveyed by board's circular above. none of the ingredients of section 65(19) of finance act, 1994 defining the terms of "business auxiliary service" attracted service rendered by appellant to be taxable by the impugned order. he also submitted that the order ..... lpg, chemicals, coal slurry and other similar products. such transport services are liable to service tax under sub-clause (zzz) of section 65(105) of the finance act, 1994. consideration for the said transportation service provided may be payable periodically or from time to time. the service provider is required to pay service tax as and ..... both service takers as well as penalty levied under section 75a, penalty under section 76, penalty under section 77 and penalty under section 78 of the finance act, 1994.1.2 the ld. adjudicating authority on examination of the material, was of opinion that below described services were rendered by the appellant to ongc .....

Eic Holdings Limited Vs. Calcutta Dock Labour Board

Court : Kolkata

Reported in : 2008(3)CHN311

..... plaintiff has accepted such position and confines its claim in the suit and this application only to the extent of the tenancy covered by the deed of july 19, 1968. the plaintiff clarifies that it does not press its claim in respect of the other tenancies and says it will proceed before the rent controller for enhancement of rent in ..... despite demands. the second, fourth and fifth paragraphs of the notice which the plaintiff required the defendant to treat as one under section 106 of the transfer of property act (the said act) states as follows;2. by reason of the aforesaid transfer, m/s. eic holdings limited is the owner and landlord of premises no. 20b, british india street ( ..... not. there certainly was a contract to the contrary, within the meaning of section 106(1) of the act, in the deed of 1968. there is no longer a contract to the contrary within the meaning of section 106(1) of the act and there was not one either when the plaintiff issued the notice on april 28, 2006.22. the shield .....

Neville De Noranha Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2008)115TTJ(Kol.)390

..... the assessee, having 25 per cent ownership of the property, offered long-term capital gain on the aforesaid sale of the property at rs. 12,06,169.3. finance act, 2002 introduced a new section viz. section 50c, w.e.f.1st april, 2003, which reads as below: where the consideration received or accruing as a result ..... amount of consideration as mentioned in the agreement of sale, which was ultimately approved by the appropriate authority by granting noc to the assessee and others and also acted upon in the final sale ' transaction, should alone be taken into consideration for computation of capital gains. in other words, the computation of capital gains as ..... on that very date or immediately thereafter, had the legal requirements of getting the sanction (permission) of the appropriate authority in terms of chapter xx-c of the it act, 1961, not been there. thus, the assessee was debarred from entering into the transaction (of actual sale of the property) under a legal compulsion. at that .....

State of West Bengal and anr. Vs. Mohan Chandra Pal and ors.

Court : Kolkata

Reported in : 2008(2)CHN793

..... in 1996(1) clj page 425.12. mr. ghosh, learned advocate further contends that the corporation had to give employment to the 15th panelist after obtaining necessary permission from the finance department under the threat of contempt. he, however, could have not give any plausible explanation as to why the 15th panelist could be given employment when there was no such ..... that whatever might be the result of the appeal they would not take back the employment given to those persons including the 15lh panelist. this is not only an illegal act on the part of the state and the corporation but also is a glaring example of discrimination for obvious reasons.17. we, however, do not wish to ask the state .....

Sisirkana Guha and ors. Vs. Ayakar Grihanirman Samabaya Samity Limited ...

Court : Kolkata

Reported in : 2008(2)CHN428

..... member or a past member or a person claiming through a member or a past member or on behalf of a deceased member of a co-operative society or a financing bank of a co-operative society; or(c) a surety of a member or past member or deceased member of a co-operative society, whether such surety is or ..... court below to decide the issue of maintainability of the suit, having regard to the provision contained in section 95 and section 134 of the west bengal co-operative societies act, 1983.6. after remand, the learned trial judge has, by the judgment and decree impugned herein, held that the suit filed by the appellants is barred under the ..... member of the co-operative society; or(d) any other co-operative society or any person including any financing bank having transaction with a co-operative society or any liquidator of a co-operative society.134. (2) save as provided in this act, no civil court or revenue court shall have jurisdiction in regard to:(e) any dispute required under section .....

Syed Samsad Ahmed Alias S. Shamsad Ahmed Vs. Iisco Steel Plant and ors ...

Court : Kolkata

Reported in : (2008)2CALLT94(HC),[2008(118)FLR472]

..... ossification test is approximate with permissible elasticity on both sides. the petitioner joined services in 1972. mr. gupta submitted that if he really appeared in the school final examination in 1968, what could prevent him from disclosing the same and why the relevant document in support of his age/date of birth could not be produced before the authority? he submitted ..... in the service record and more over, as a young boy looking for employment, it could not be possible for him to raise his voice of protest as against, any act on the part of the authority. but the question remains that there is no suitable satisfactory explanation as to why even after such appointment, he did not refer to his .....

The Peerless General Finance and Investment Co. Ltd. Vs. the Income Ta ...

Court : Kolkata

Reported in : (2008)2CALLT391(HC),(2009)225CTR(Cal)67

..... however, i examine the argument of the petitioners that by affording opportunity of hearing to the income-tax authorities at the admission stage the settlement commission acted contrary to the provisions of the law, i shall briefly analyse the provisions of the law relating to admission of a settlement application.(i) a settlement ..... mr. shome appearing for the respondents has primarily stressed on the point that since there is no express embargo imposed by section 245d(1) of the act upon the settlement commission on inviting the departmental authorities to make their submissions at the stage of admission of an application for settlement and section 245f(7) ..... rule 6 of the said rules. on the point of complexity of investigation, the submission of the revenue authorities is that section 42(2a) of the act postulates complexity of the accounts whereas under section 245d(1), the settlement commission is to consider complexity of investigation, and the nature of complexities contemplated in .....

State of West Bengal Vs. Aftab @ Aftab Ansari and anr.

Court : Kolkata

Reported in : 2008(3)CHN127

..... s. d/2 (posta) police station case no. 53 dated june 2, 2007 under section 395/397 of the indian penal code and section 25(1b)/27 of the arms act, the state preferred the instant criminal revisional application.2. the facts of the case in nutshell is as follows:posta police station case no. 53 dated june 2, 2007, under ..... section 395/397 of the indian penal code and section 25(1b)/27 of the arms act was registered following the incident of a dacoity took place at a broad day light in a busy business area of calcutta on june 2, 2007 at about 3.00 .....

Allahabad Bank Vs. Shank's (Steel Fab Pvt. Ltd. and Ors.)

Court : Kolkata

Reported in : AIR2008Cal96,2008(2)CHN244

..... the plaint and in support of such contention, mr. basu has relied upon the following decisions of the supreme court as also different high courts:(a) r.s.d.v. finance co. pvt. ltd. v. shree vallabh glass works ltd. reported in : air1993sc2094 ;(b) athmanathaswami devasthanam v. k. gopalaswami ayyagar reported in : [1964]3scr763 ;(c) p. ..... initiated before the debt recovery tribunal, the claim may be, on the face of it, barred by limitation unless the benefit of section 14 of the limitation act is conferred upon the plaintiff. but even if the court exercises jurisdiction under order vii rule 10 of the code of civil procedure and returns the plaint, the ..... in view of such claim, the civil court has no jurisdiction to entertain the suit, the appropriate remedy being available before the debt recovery tribunal created under the act, court therefore, rightly concluded that this was a case of rejection of plaint. the moment, the plaint has been rejected instead of dismissal of the suit, it .....

Punjab National Bank Vs. Smt. Chama Rani Tandon

Court : Kolkata

Reported in : (2008)1CALLT463(HC),2008(3)CHN945,(2009)ILLJ814Cal

..... retired before the 1st november, 1993. it further appears from the facts of the said reported case that the director (ir), government of india, ministry of finance, department of economic affairs, banking division, ir section wrote a letter informing the bank that the officers who had retired with simultaneous appointment of the dependants ..... the common issue that fell for consideration in the said reported case was, as observed by the hon'ble supreme court, 'whether the appellant-board has acted illegally or contrary to law in introducing a pension scheme to the employees, who were hitherto not governed by such pension scheme, prospectively from 1-7- ..... of not becoming employees of the transferee bank, shall be entitled to the payment of such compensation, if any, under the provisions of the industrial dispute act, 1947, and such pension, gratuity, provident fund and other retirement benefits as may be ordinarily admissible under the rules of authorisations of the transferor bank immediately .....