Judgment Search Results Home > Cases Phrase: finance act 1970 chapter i preliminary Court: mumbai Page 72 of about 748 results (0.059 seconds)

Sushilaben A. Mafatlal Vs. Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1986)18ITD189(Mum.)

..... conditions relating thereto preclude commutation of any portion thereof into a lump sum grant. the learned counsel took us through the cds act, the annuity deposit scheme, 1964 and chapter xxiia of the income-tax act, 1961 ('the 1961 act') relating to the annuity deposits. he also referred to the definition of the 'annuity' in section 280b(4) of the ..... be held that the compulsory deposit scheme was an annuity which was not commutable.3. it was pointed out that section 7a was introduced in the cds act by the finance (no. 2) act, 1974, with retrospective effect from 1-4-1975 and it provided that for the purpose of exemption under section 5 of the ..... cal.). this ruling had been approved by the supreme court in the case of cwt v. arundhati balkrishna [1970] 77 itr 505. for the meaning of annuity he also relied on the illustrations in section 173 of the indian succession act, 1956.10. the learned departmental representative then pointed out that the intention of the parliament in enacting the .....

First Global Stockbroking (P) Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2008)115TTJ(Mum.)173

..... findings. otherwise also each and every credit in the bank account appearing in regular books of the appellant is not the subject-matter of chapter xiv-b of the act, as discussed elaborately while adjudicating ground nos. 231 to 233. in view of the discussions held above, the impugned addition is deleted.on ..... components & appli- |3/3/2000| 1,42,675 | 1,050 | 149,808,750 || | ances (p) ltd. | | | | ||____|______________________________|________|__________|_________|_______________||7 | top gear leasing & finance |3/3/2000| 70,125 | 1,050 | 73,631,250 || | (p) ltd. | | | | ||____|______________________________|________|__________|_________|_______________||8 | first global stock broking |3/3/2000| 1, ..... on the following dates: as discussed above, the notepads marked as a/5 and a/6 are in the handwriting of mr. neeraj khanna, chief finance officer of the company and these documents are maintained by him and written by him. while explaining the contents of these seized materials, he has replied .....

VipIn Nair and Another Vs. Gulam Mohammed Malik and Others

Court : Mumbai

..... with the existing section, the first conviction must be for any offence punishable under section 19 (embezzlement of licit opium), section 24 (external dealing), section 27-a (financing illicit acts or harboring offenders) and for offences involving commercial quantity. 112. she submitted that after the criterion laid down in section 31-a is satisfied, the court can look ..... no.1 who had stored this contraband at the premises of accused no.2. 30. she further submitted that the special court followed the procedure laid down under chapter xviii of the cr.p.c. no objection was raised by the accused during the course of the trial. charge framed was not defective. accused no.1 was ..... ms dere relied upon the judgment of the apex court in the case of rameshchandravs. state of west bengal, air 1970 sc 940, and in particular paragraphs 26 and 27 thereof, to contend that under the act formal accusation can only be deemed to be made if a complaint is made before the competent court to try the person .....

Mohanlal K. Shah (Huf) Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2005)92TTJ(Mum.)360

..... from the evidence on record being- 28. he has contended that noc under section 269ul(3) (p. 176 paper book) is issued after investigation of title on application made under chapter xx-c. he has contended that form no. 37-1 was filed by harish b. shah in february, 19.95, which was accepted by issuance of noc by appropriate authority ..... no partition till then had taken place. in this regard, he has also drawn our attention to p. 7 of the judgment of the high court. citing delhi auto & general finance (p) ltd. v. tro and ors. (1999) 236 itr 325 (sc), he has contended that the effective date of transfer is 5th march, 1998, being the date of high ..... parties.46. in (1999) 236 itr 325 (sc) (supra), the arbitrator had created charge by award and the award was made rule of court on 24th nov., 1970. recovery proceedings under section 220 of it act, 1961, were continuing and the attachment by the tro had been done earlier. in the circumstances the hon'ble apex court held that the charge became effective .....

Mohanlal K. Shah (Huf) Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2005)96ITD9(Mum.)

..... seen from the evidence on record being- he has contended that noc under section 269ul(3) (p. 176 paper book) is issued after investigation of title on application made under chapter xx-c. he has contended that form no. 37-i was filed by harish b. shah in february, 1995, which was accepted by issuance of noc by appropriate authority."on ..... no partition till then had taken place.in this regard, he has also drawn our attention to p. 7 of the judgment of the high court. citing delhi auto & general finance (p) ltd. v. tro & ors. (1999) 236 itr 325 (sc), he has contended that the effective date of transfer is 5th march, 1998, being the date of high court's ..... parties.in (1999) 236 itr 325 (sc) (supra), the arbitrator had created charge by award and the award was made rule of court on 24-11-1970. recovery proceedings uhder section 220 of income tax act, 1961, were continuing and the attachment by the tro had been done earlier. in the circumstances the hon'ble apex court held that the charge became .....

The Maharashtra State Co-operative Agricultural and Rural Development ...

Court : Mumbai Aurangabad

..... that dispute comes within the category of disputes covered by section 60 (1) of the travancore-cochin cooperative societies act, 1951. the purpose of chapter xiii of the travancore-cochin cooperative societies act 1951 the chapter in which section 60 (1) occurs is not to resolve all controversies touching the business of co operatives societies ..... cooperative land development bank ltd. v. p.r. mankad (supra) and the division, bench of this court in the case of maharashtra cooperative housing finance society ltd. (supra) concluded that a claim which is not entertainable by civil court under section 9 of the civil procedure code cannot be allowed to be entertained ..... society ltd. chanda and others, air 1966 bombay 187. (ii) cooperative central bank ltd. and others vs. additional industrial tribunal, andhra pradesh, hyderabad and others, air 1970 sc 245. (iii) pralhad vithalrao pawar vs. managing director and another, 1999(1) bom.c.r. 840. (iv) morinda cooperative sugar mills ltd. vs. morinda .....

Milak Brothers Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1983)LC1062DTri(Mum.)bai

..... tariff, it would have been on the line of brussels tariff nomenclature, but there being only one place, i.e. chapter 20 where groundnuts find place, to urge that the roasted groundnut kernel should be taken under the heading as processed food seems ..... the hon'ble supreme court held that the central government when it mentioned condensed milk in the notification dated 1.3.1970 it meant to exclude from exemption only condensed milk of full cream milk and not the condensed skimmed milk prepared from skimmed ..... the hon'ble supreme court observed that the word paper not having been defined either in the u.p. sales tax act or the rules made thereunder, it has to be understood according to the well-established cannon of constructions in the sense ..... as the exporter/appellant, filed a revision application dated november 15, 1980 before the joint secretary (revision application), ministry of finance, government of india against order-in-appeal nos. s/49-14/78-e dated 9th of november, 1979 which was .....

The Icici Ltd. Vs. Dy. Cit, Special Range 36

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... for the board is finance. it inter alia says that the board shall carry on its operations and adjust its tariffs so ..... for the assessee, it is not retrospective since it does not specifically say so. according to paragraph 29.2 of the memorandum explaining the provisions of the finance (no. 2) act, 1996, the explanation will apply in respect of slb transactions made on or after the first day of october, 1996. since the provision has not been ..... 59 r/w. s. 63 of the electricity (supply) act, 1948. mr. das has also stated so in answer to q. no. 3 in the statement recorded u/s. 131. we have consulted these provisions. they appear in chapter vi of the aforesaid act, which is titled, "the board's finance, accounts & audit". section 59 lays down the general principles .....

Mrs. Vanmala Manoharrao Kamdi and Others Vs. the Deputy Charity Commis ...

Court : Mumbai Nagpur

..... . the charity commissioner is appointed through a notification under section 3 having very wide powers and duties conferred primarily under section 69 chapter vii and other provisions of the act. it has been the concern of legislatures to provide with such laws and entrust officers with such power to regulate, supervise the ..... many a time, the persons interested advised to approach the court of law to redress their grievances, did not approach the court either for want of finance or, some other reasons with the result that the defaulting trustee remained in possession of trust affairs and continued causing more damage to the trust. ..... and another ..versus.. ballkrishna dattatraya deshpande and others). (24) 2005 (8) supreme court cases 618 (sbp and co...versus.. patel engineering ltd. and another). (25) 1970 dgls (ahc) 698 (syedna mohammed burhanuddin the 52nd dai-ul-multaq of the dawoodi bohra community ..versus.. charity commissioner, gujarat state ahmedabad). (26) manu/gj/0331/2002 .....

Harakchand N. JaIn Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... consideration of the rival submissions, we feel that in order to adjudicate this legal issue it is pertinent to understand the object, implications, of provisions of chapter xivb of the act. chapter xivb provides for a special procedure for assessment in search cases, where search action has been initiated after 30th june, 1995. the definition of 'undisclosed ..... representative placed reliance on the decision of the hon'ble supreme court in the case of sumati dayal vs. cit (1995) 214 itr 801 (sc), cit vs. precision finance (p) ltd. (1994) 208 itr 465 (cal). (d) after considering the submissions of both the parties and the material on record, we find some force ..... addition could be made on presumption. in support, the learned counsel placed reliance on the following decisions : (3) st. theresa oil mills vs. state of kerala (1970) 76 itr 365 (ker) the learned counsel argued that whatever is apparent from the records should be treated as real unless contrary is proved. in support, the learned .....