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Shri. A.S. Chhachhi Vs. Commissioner of Income Tax

Court : Delhi

Reported in : (2008)217CTR(Del)579; [2009]311ITR293(Delhi)

..... in the statutory provision of section 53 of the act, the explanationn under consideration comes on the statute as a result of the finance act, 1987, with effect from april 1, 1987. the said explanationn is reproduced herein below:in this section and in sections 54 ..... viz., expenditure incurred wholly and exclusively and the cost of acquisition in regard thereto. incidentally section 48(1)(b) of the act speaks of the statutory provision relating to the transfer of a long-term capital asset providing for further deductions specified in section 48(2). further held:it is ..... section 54e which is in the nature of an exception from the plain language of the statute. further, the court held:section 48(1)(a) of the act speaks of the ways of computation and the first aspect is in the process of computation by deduction from the full value of the consideration received, two items, .....

Greater Kailash Welfare Association and ors. Vs. Municipal Corporation ...

Court : Delhi

Reported in : 124(2005)DLT550; 2005(85)DRJ674

..... solution that will best serve the needs of society.'28. in s.j. grange ltd. v. customs and excise commrs. while interpreting a provision in the finance act, 1972, lord denning observed that if the literal construction leads to impracticable results, it would be necessary to do 53little adjustment so as to make the section ..... taken into consideration and that irrelevant factors are kept out of the decision making process. reliance was placed upon the judgment reported as tata cellular v. union of india, 1994 (6) scc 651; m.p. oil extraction v. state of mp : (1997)7scc592 ; and g.b. mahajan v. jalgaon municipality : air1991sc1153 .5. learned ..... note 3 empowers the dda to insist upon additional underground parking provisions apart from the basement area.43. the delhi cinematograph rules 2002, framed under the cinematograph act, deals with various aspects relating to licensing of premises for cinemas, and lays down standards in that regard. it also prescribes certain parking standards. shortly, .....

United RWAS Joint Action and Others Vs. Union of India and Others

Court : Delhi

..... said principle, a division bench of this court recently in travelite (india) vs. uoi manu/de/1793/2014 held that section 74a of the finance act, 1994 having prescribed a special audit when certain circumstances are fulfilled, the intent that every assessee could not be subjected to general audit on demand and the ..... , cag would be not entitled to audit; (r) attention was invited to public auditing guidelines, 2009 supra for ppp in infrastructure projects to contend that public purpose projects, financed / managed by private persons also fall in the ambit thereof; (s) reliance was placed on tinsukhia electric supply co. ltd. vs. state of assam (1989) 3 ..... of the supreme court. h. article 148 is to be found in chapter-v of part-5 of the constitution, titled the union ?, chapter-1 whereof is titled the executive ?, chapter-2 whereof is titled parliament ?, chapter-3 whereof is titled legislative powers of the president and chapter-4 whereof is titled the union judiciary ?. cag has thus been .....

Commissioner of Income-tax Vs. Chemical and Metallurgical Design Co. L ...

Court : Delhi

Reported in : 2000(57)DRJ246; [2001]247ITR749(Delhi)

..... 13. in fact, in motilal pesticides (i) pvt. ltd.'s case : [2000]243itr26(sc) reference was made by the apex court to h. h. sir rama varma's case : [1994]205itr433(sc) . the above being the position, the inevitable conclusion is that the mode of computation as indicated in section 80ab has to be applied while working out the incentives ..... income and not from the gross income. but then, in all fairness, mr. ramamurti also referred to another decision of this court in h. h. sir rama varrma v. an : [1994]205itr433(sc) , where this court observed that on a parity of reasoning with section 80aa as given in distributors (baroda) p. ltd.'s case : [1985]155itr120(sc) , if must ..... making any deduction under this chapter) shall alone be deemed to be the amount of income of that nature which is derived or received by the assessed and which is included in his gross total income.'7. section 80-o prior to the substitution by the finance (no. 2) act of 1971 with effect from 1972 :'80-0. deduction in respect .....

Principal Commissioner of Service Tax Delhi €“II Vs. Tops S ...

Court : Delhi

..... of the option of payment of reduced penalty, is also not applicable. in other words, an adjudication order levying penalty under section 78 (1) of the finance act 1994 does not have to mandatorily spell out the option available to an assessee of payment of reduced penalty under the second proviso thereto. the failure to make such ..... 20th october, 2011 demanding differential service tax of rs.81,07,919/- to the period 2010-11 were also issued. in these scns penalty under section 76 of the finance act, 1994 was proposed. 6. consequent upon the above scns, an order-in-original was passed by the adjudicating authority, i.e. the commissioner (adjudication), on 6th november, ..... (a) fraud: or (b) collusion; or (c) wilful mis-statement; or (d) suppression of facts; or (e) contravention of any of the provisions of this chapter or of the rules made thereunder with the intent to evade payment of service tax, the person, liable to pay such service tax or erroneous refunds, as determined under sub .....

SalahuddIn Qureshi Vs. Ndmc

Court : Delhi

Reported in : 153(2008)DLT771; 2008(106)DRJ627

..... 01.06.1993. this chapter deals with municipalities. the provisions of constitution (seventy-fourth amendment) act 1992 were brought into force with effect from 1st june, 1993 and the laws governing municipalities all over the country had to be harmonized in consonance with the provisions of part ixa of the constitution by 31st may, 1994. consequently, an ordinance ..... of the expression 'any municipal committee or notified area committee' as used in clause (i) of section 2(e)(3) of the p.p act and relies on reserve bank of india v. peerless general finance and investment co. ltd and ors. : [1987]2scr1 for that purpose. by placing reliance on the meanings ascribed the terms 'municipal' and ..... to be accepted that two views are possible in the matter, that view has to be preferred which advances the object of legislation i.e the p.p.act and act 44 of 1994, and the other interpretation has to be discarded. (see bhatia international v. bulk trading s.a and anr. : [2002]2scr411 . if the expression ' .....

Maxopp Investment Ltd and ors. Vs. Commissioner of Income Tax and ors.

Court : Delhi

..... its legislative history. section 14a was inserted into the said act by the finance act, 2001 with retrospective effect from 01/04/1962."expenditure incurred in relation to income not includible in total income .14a. for the purposes of computing the total income under this chapter, no deduction shall be allowed in respect of expenditure incurred ..... by the assessee in relation to income which does not form part of the total income under this act."7. by virtue of the finance act, 2002, the following proviso was inserted in section 14a and ..... retrospective. as an example, he referred to rule 11ea which was inserted by the income-tax (ninth amendment) rules, 1997 with retrospective effect, from 01/10/1994.34. on the other hand, it was contended on behalf of the revenue and, particularly, by mr sanjeev sabharwal that since section 14a was introduced with .....

Avnish Bajaj Vs. State

Court : Delhi

Reported in : 150(2008)DLT769; 2008(105)DRJ721

..... of the clip itself were thereforee not under screening in the automated process since the clip itself was not on the baazee. com. 3.14 the manager, finance and paisapay of baazee.com wrote a detailed letter to the police giving information on how the said system works and gave a complete list of the transactions involving ..... liable for material placed on the internet by a third party thus requiring them to monitor material for obscene matter. further the protection of children act, 1978 was amended by cjpoa, 1994 to include photographs in electronic data format. india may want to develop a different legislative model to regulate the use of the internet with a ..... an ingredient of the offence. the prosecution need not prove something which the law does not burden it with. if knowledge were made a part of the guilty act (acts reus), and the law required the prosecution to prove it, it would place an almost impenetrable defense in the hands of offenders. something much less than actual .....

Caltex Oil Refining (India) Limited Vs. Union of India (Uoi) and ors.

Court : Delhi

Reported in : 1989(25)LC585(Delhi); 1979(4)ELT581(Del)

..... oil is one of the finished products produced by the petitioner after processing crude oil. on 24-2-1962 item 11-a was introduced in the tariff by the finance act of 1962. on 31-7-1962 a representation was made by the petitioner to the central government for exemption of levy of excise duty on burner fuel oil consumed ..... itself and not for converting it into another product, as in the case of polymer chips. the integrated continuous process content plated by rule 9 read with rules in chapter 7a comes to an end when no further processing is to be done of that particular product and thereafter if such product is utilised for consumption or what in excise ..... the respondents by way of return to the rule nisi have filed a counter-affidavit sworn by shri p.r. krishnan, under secretary to the government of india, ministry of finance, department of revenue and insurance, new delhi and during the course of the hearing of this case an application supported by an affidavit of shri p.r. krishnan, was .....

Chandra Estates Ltd. Vs. Union of India and ors.

Court : Delhi

Reported in : 2001IAD(Delhi)613; 89(2001)DLT717; [2001]249ITR54(Delhi)

..... legislation was enacted and the provision for acquisition of property was made therein for a public purpose. we may here mention that, subsequently. chapter xx-c was inserted by the finance act, 1986, with effect from october 1, 1986, providing for purchase by the central government of immovable properties in certain cases of transfer and ..... in certain cases of transfer to counteract evasion of tax. in the said chapter, as originally enacted by the income-tax (amendment) act, 1981, section 269ab was inserted with effect from july 1, 1982, and section 269rr was inserted by the finance act, 198g, with effect from october 1, 1986.' 12. it was contended by ..... , thereforee, chapter xx-a relating to acquisition of immovable properties in certain cases ceased to operate in respect of transfer of immovable property made .....