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Govt. Of Nct Of Delhi Vs. Union Of India

Court : Supreme Court of India

..... state services, such the delhi fire services under the delhi fire service act 2007, delhi commission for safai karamcharis act, 2006, delhi minorities commission act, 1999, delhi finance commission act, 1994, delhi lokayukta and upalokayukta act, 1995, delhi commission for women act, 1994, and delhi electricity reform act, 2001. it 93 part m was argued that these statutes which ..... transaction and disposal of the business relating to his executive functions: provided that the standing orders shall be consistent with the provisions of this chapter, chapter v and the instructions issued by the central government for time to time. provided further that the lieutenant governor shall in respect of matters ..... the civil services cannot be gainsaid. 32 part xiv deals with services under the union and the states . chapter i comprising of articles 308 to 313 deals with services, and chapter ii comprising of articles 315 to 323 deals with public service commissions for the union and the states. .....

Fenoplast Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (1998)(62)ECC730

..... or short-paid or erroneously refunded beyond the period of six months, the proviso to section 11a not being applicable in the present case. thus although section 51, finance act, 1982 has given retrospective effect to the amendments of rules 9 and 49, yet it must be subject to the provision of section 11a of the ..... the levy and collection is mostly contained in the central excise rules, 1944. at the relevant times the goods, falling under item nos. 16b and 68 were notified under chapter vila of the central excise rules, 1944. 21. the catena of judgments cited by the advocate for the appellant brings out one factor namely that merely because that some ..... an order or given his decision. for this reason, i have no hesitation in coming to the conclusion that the impugned letter (notice of demand) dated 16.11.1994 cannot be considered to have communicated any decision or order of the assistant collector. the impugned letter (notice of demand) can be construed as an instruction to fenoplast to .....

Madras Refineries Ltd., Chennai Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2005)(100)ECC317

..... to these rules, as amended by notification no. 20/82-ce dated 20.2.1982 (to which retrospective effect was given by section 51 of the finance act of 1982), duty of excise was leviable on goods manufactured and captively consumed. these provisions were applicable to intermediaries captively used in the refineries of mrl, ..... entitled to exemption from payment of duty on intermediary products like fuel oil/lshs captively consumed.9. we have carefully considered the submissions. the warehouse provisions contained in chapter vii, undisputely, constituted a scheme for warehoused goods. rule 143a is a part of this scheme, which reads: "rule 143a. special provisions with respect to ..... petroleum products including the subject goods from payment of duty, and submitted that the said notification was rescinded by notification no.64/94-ce dated 1.3.1994, prior to the periods of dispute in these cases. he argued that, on account of this revocation of exemption, the subject goods were dutiable during the .....

Lalaram and Ors. Vs. Jaipur Devt.Auth. and Anr.

Court : Supreme Court of India

..... , as defined in regulation 3(8) only was empowered to detain or stop the departure of an aircraft unless otherwise provided by the airport authority of india act, 1994 or by general or speaking order in writing of the central government. responding to the plea of the appellant that the minutes of the meeting dated 26.3 ..... making process and thus the rules of business framed under article 166(3) of the constitution are framed in order to fulfil the constitutional mandate embodied in chapter ii of part vi of the constitution making it obligatory for the decision of the state government to be in accord therewith. the following excerpt from the ..... accept on the face of contemporaneous records that the notifications had already been rescinded by the council of ministers and though under the rules of business, the finance department was to be mandatorily consulted due to huge financial implication, the then minister of power on his own had issued the same resulting in heavy and unwarranted .....

T.S. Kumarasamy Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Madras

Reported in : (1998)65ITD188(Chennai)

..... case, we would like to mention that neither the commissioner of income-tax nor the assessing officer have understood in proper legal perspective the provisions of chapter xiv-b brought on the statute book by finance act, 1995. these provisions have been enacted for speedy completion of assessment in search cases where undisclosed income is found or detected as defined in section ..... -10-1995 1,05,74,253 ------------ the assessing officer during the course of enquiry noticed that there were sundry creditors of rs. 93,98,819 as on 31-3-1994 and rs. 2,95,65,706 as on 17-10-1995. according to the assessing officer no balance-sheet was filed alongwith the return filed for the assessment year 1995 ..... detailed working of which has been given at page 13 of the impugned order and which we deem it fit to reproduce as below :-opening balance as on 1-4-1994 (-) 3,20,597profit for assessment year 1995-96 8,50,000 ------------capital as on 1-4-1995 5,29,403capital as on 17-10-1995 61,03,656 ------------for .....

Kailash Moudgil Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2000)72ITD97(Delhi)

..... the chapter is styled as "special procedure for assessment of search cases". this chapter is mainly intended to curb black money and where undisclosed income was found out in the search proceedings for a block period of ..... . now, let us examine the provisions of chapter xiv-b themselves in order to appreciate the correct set up in which the proviso to section 158bg occurs and to appreciate the enactment of that proviso. chapter xiv-b comprising of sections 158b and ending with 158bh came into the statute by the finance act, 1995 with effect from 1-7-1995. ..... of this decision, in our humble opinion, does not apply to the facts of the cases.19. the next decision relied on was guru nanak estates v. cit [1994] 208 itr 118 (cal.). in this case, waiver of penalty and interest was involved. the cit proposed to waive the penalty holding that the assessee had fulfilled the .....

The Income Tax Officer, T.D.S. - Vs. Raj Television Network Ltd.,

Court : Income Tax Appellate Tribunal ITAT Chennai

..... use of equipment such as transponder falls within the existing definition of royalty, then there was no need to amend the definition of royalty in the proposed amendment by finance bill 2001 by which new clause has been inserted. at the cost of repetition, we may also add that section 40(a)(i) would be applicable if the ..... of the income, in case of an assessee -- interest, royalty, fees for technical services or other sum chargeable under this act, which is payable outside india, on which tax has not been paid or deducted under chapter xvii-b; and the definition of royalty and fees for technical services shall have same meaning as defined in explanation (2) ..... agreement for avoidance of double taxation in force between india and united kingdom of great briton which was notified vide notification no. gsr-91(e) dated 11.2.1994 and held that rtv was not having any permanent establishment situated in india and as such, with reference to article 7 of dtaa., the profits of an enterprise .....

Rajeev Enterprises Vs. Assessing Officer

Court : Income Tax Appellate Tribunal ITAT Jaipur

Reported in : (2003)78TTJ(JP.)330

..... consideration of amendment made in 1991 and, therefore, should be applied in this case.18. in rebuttal, the learned counsel for the assessee argued that amendment made by finance act, (no. 2) act, 1991, under section 80hhc was not declaratory or retrospective. it was prospective only. this was clear from circular no. 621 issued by cbdt on 19th dec., 1991 ..... object of the corporation set forth in the memorandum of the corporation made the following observations : "none of the clauses of chapter 4 which refers to the business and funds of the corporation or of chapter 7 which refers to ordinary and special loans confers any power on the assessee to give loans to the various persons to ..... . 2) act, 1991 w.e.f. 1st april, 1992, are applicable for the asst. yr. 1992-93 and in subsequent assessment years, for the above view, we rely upon circular of cbdt and the decision of the special bench in the case of international research park laboratories ltd. v. dy. cit (1994) 50 ttj (del)(sb) 216 : (1995) .....

Dev Kumar JaIn Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2004)82TTJ(Delhi)703

..... v. ito (1981) 131 itr 597 (sc). our attention was also invited to cit v. late gulshan kumar. reliance was also placed upon section 50c which was introduced by the finance act, 2001 for the proposition that on a reading of it, the legislature thought it necessary to lay down that the circle rates could be taken into consideration. it was further ..... be held that the ao was fully empowered to make a reference for the purpose; of computation of total income under chapter iv. these powers': of the ao are not restricted only for ascertaining a fair ..... for valuation of capital assets to a valuation officer for the purpose of chapter iv. in these circumstances, following the observations of the andhra pradesh high court in daulat ram v. ito (1990) 181 itr 119 (ap)(fb) and madras high court in c.t. laxmandas v. asstt cit (1994) 208 itr 859 (mad), in the instant case, it was to .....

Mangilal Rameshwarlal Soni (Huf) Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Reported in : (2004)83TTJ(Jodh.)770

..... filed? (iii) whether block assessment made by assessing authority as modified by tribunal can be sustained in view of the amended clause (c) of section 158bb of the it act, 1961 as inserted by the finance act, 2002, w.e.f. 1st july, 1995? (iv) whether, in the facts and circumstances of the case, there was any foundation for resorting to best judgment ..... in the case of the other person referred to in section 158bd shall be-- (a) one year from the end of the month in which the notice under this chapter was served on such other person in respect of search initiated or books of accounts or other documents or any assets requisitioned after the 30th day of june, 1995, but ..... , even for cosmetic purposes; learned counsel has referred to a decision of the madras high court in j.d.b. srinivasam v. secretary to the government of tamil nadu (1994) 92 stc 631. in the said case, the court held that since the filing of additional grounds was a part of the continuous process of filing the appeal and the .....