Judgment Search Results Home > Cases Phrase: finance act 1994 chapter 8 miscellaneous Court: delhi Page 8 of about 14,730 results (0.077 seconds)

Sir Sobha Singh and Sons (P) Ltd. Vs. New Delhi Municipal Council

Court : Delhi

Reported in : 1996IVAD(Delhi)56; 63(1996)DLT319; 1996(38)DRJ191

..... the learned single judge that ordinarily an assessed feeling aggrieved by an order of assessing the rateable value of his property and fixing the tax livable thereon under chapter viii of the new delhi municipal council act, 1994 should be left free to pursue, rather driven to the necessity of pursuing, the remedy of appeal available to him under the ..... to a new tenant on enhanced rate or changes the use of properly.(18) for the purpose of chapter viii of the new delhi municipal council act, 1994, the term 'rent' must be assigned a wider meaning. the term is not defined in ihe act. in the context of determination of rateable value the phrases used by the legislature are - 'the ..... landlord and the person in possession of the property remain the same and even the rate of rent has not undergone a change.(22) section 63(1) of the ndmc act, 1994 provides :- '63. (1) the rateable value of any lands or building assessable to any property taxes shall be the annual rent at which such land or building .....

Espn Star Sports Vs. Global Broadcast News Ltd. and ors.

Court : Delhi

Reported in : LC2008(3)257; 2008(38)PTC477(Del)

..... of action shall lie at the instance of the owner of the copyright.15. it is to be noted that before the 1994 amendment of the copyright act, the only broadcaster in india was doordarshan (dd) and chapter viii of the act only afforded protection of the broadcasting reproduction rights to the government and the broadcasting authority. the objects and reasons of the copyright ..... provisions of the berne convention (1971).' consequent to the agreement, the copyright act, 1957 was amended in 1994 so as to incorporate definitions under sections 2(dd) and 2(ff) and the relevant provisions relating to broadcasting reproduction right in section 37, section 39 and section 39-(a) in chapter viii. the definition of broadcast under section 2(dd) reads as follows:[2 .....

M/S Pure Drinks Ltd. Vs. Uoi and ors.

Court : Delhi

..... the rate of duty imposed or the value of goods, the present appeal would not be maintainable in view of the provisions of section 35l(b) of the central excise act, 1994. mr satish kumar submitted that in such an eventuality, appeal would lie to the supreme court and not with the high court. 8.1 in so far as the ..... unfit for further use, or not worth the duty payable thereon, the duty payable thereon being remitted. provided that such waste may be destroyed by the manufacturer governed by chapter viia after informing the proper officer in writing regarding the quantity of such waste and the date on which he proposes to destroy at least seven days in advance and ..... cryptic, the facts which we have been able to glean from the report evidently are as follows: the appellant before the tribunal was using duty paid raw material covered under chapter 39. in this case, the issue which arose, was that whether waste could be removed on payment of duty if, it was otherwise not dutiable, due to it, .....

Mr. Bhupendra Kumar Bhaumik Vs. Union of India (Uoi) and ors.

Court : Delhi

Reported in : (2003)179CTR(Del)530

..... the facts of the present case.13. the scope and effect of amendment in various sections in chapter iv part e of the act relating to taxation of capital gains including the amendments of section 45 and 54e, made by the finance act, 1992 have been elaborated in the departmental circular no. 636 dated 31st august, 1992. the relevant ..... assets before the transfer of the assets from capital gains tax as it formed part of the sale consideration. with the amendment of section 54e of the act by the finance act, 1992, the exemption of capital gains tax is withdrawn on all the transfers after 1st april, 1992. there can be no promissory estoppel against the exercise ..... 226 of the constitution of india, the petitioner has challenged the constitutional validity of sub-section 1c of section 54e of the income tax act, 1961 (for short the act), as introduced by the finance act, 1992, praying that the words and figures '29th day of february, 1992' in the said section be struck down and instead the words .....

Maya Daryani Vs. New Delhi Municipal Council and ors.

Court : Delhi

..... the statutory powers under the new delhi municipal council act, 1994 ('ndmc act') and the delhi municipal corporation act, 1957 ('dmc act').2. the petitioner states that she is a purchaser of property no. 31, rajdoot marg, diplomatic enclave, chanakya puri, new delhi. it is stated that in a budget speech by the finance minister, gnctd for the year 2003-04 a ..... to 2003 transfer duty had been levied at the same rate for whole of delhi although under two different enactments, viz., dmc act and punjab municipal act, 1911 ('pma'). after the ndmc act came into effect in 1994, the transfer duty in respect of new delhi area was 5%. since this was the rate adopted by the ndmc, however ..... 6. the prayer of the petitioner that this court should issue a mandamus to the gnctd and the government of india to enforce a statement made by the finance minister of gnctd to the state legislative assemble in 2003- 04 followed by the statement made in the parliament by the union minister for urban affairs is plainly .....

Commissioner of Income Tax Vs. Insilco Ltd.

Court : Delhi

Reported in : [2010]321ITR105(Delhi)

..... payable under those provisions is compensatory in nature. the court read the provisions as mandatory in character holding that after the amendment in the provisions in the finance act, 1987 with the use of the expression 'shall' therein, the legislature clearly indicated that its intention was to make the collection of statutory interest mandatory. ..... advance tax, provisions of section 234b stand attracted and interest become payable. he submitted that the law as contained in section 234b of the act has undergone a change through finance act 1987 with effect from 01.04.1989 making it mandatory for the assessing authority to charge the interest chargeable under section 234a, 234b and ..... (1) of section 143 or on regular assessment, as reduced by the amount of tax deducted or collected at source in accordance with the provisions of chapter xvii on any income which is subject to such deduction or collection and which is taken into account in computing such total income 1928.explanation 2 : where .....

Commissioner of Income-tax Vs. Dass Jewellers

Court : Delhi

Reported in : 100(2002)DLT318

..... said premise, it was held :-'evidently, with a view to making the task of the revenue in such matters less difficult, parliament effected the said amendments by the finance act, 1964. not only the word 'deliberately' was omitted in clause (c), but the explanation aforestated was added. the explanation creates a presumption of law - which is ..... question is whether the principles enumerated in anwar ali's case : [1970]76itr696(sc) continue to be good law even after the aforesaid amendment affected by the finance act, 1964.the following principles were enunciated in anwar ali's case : [1970]76itr696(sc) :(a) the proceedings under section 28 are penal in character.(b) ..... : [1994]205itr244(sc) wherein the apex court over-ruled its earlier judgment of anwar ali's case (supra) holding that the rule regarding burden of proof enunciated therein is no longer valid. it was observed :-'section 271(1)(c) of the income-tax act, 1961, as originally enacted, was to the same effect. by the finance act, 1964, .....

M/S Sai Fire Vs. Cce, Indore

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... rs. 5,000/-under section 78. this adjudication order was not contested by either side. after about two years, the commissioner invoked power under section 84 of finance act, 1994 and proposed to change the adjudication order on the ground that the adjudicating officer should have imposed penalty equal to the tax evaded and the lower amount of penalty ..... of the appellant is that this is a case where they paid tax on their own and they should have been given the benefit under section 80 of the finance act, 1994. instead the adjudicating authority imposed a small penalty of rs. 5,000/-. because it was a small penalty, they did not contest the matter further. the contention ..... be a legally correct order. at the same time, i am of the view that the commissioner should not have exercised the revisionary power under section 84 of finance act, for imposing higher penalty after almost two years of the issue of order. the original adjudication order was issued on 23.9.08. the show cause notice for .....

Espn Stars Sports Vs. Global Broadcast News Ltd. and ors.

Court : Delhi

Reported in : LC2008(2)75; 2008(36)PTC492(Del)

..... - section (4) or sub-section (5) or sub-section (6) shall be applicable to assignments made before the coming into force of the copyright (amendment) act, 1994.xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx30. licenses by owners of copyright.the owner of the copyright in any existing work of the prospective owner of the copyright in any future work may ..... broadcast under section 37(3)(a) and also reproduction of the event under section 37(3)(d). learned counsel submitted that the only exception recognized under chapter viii of the act was the use, consistent with fair dealing, excerpts of any programme, in the broadcast of current event or bona fide review for teaching and research ..... with the mode of assignment; section 30 empowers grant of license to licensees; this has to be in terms of section 19, by virtue of section 30a. chapter viii deals with broadcasting rights. these are, by section 37 defined as 'special rights'. section 37(3) prescribes that if during the continuance of a broadcast .....

Commissioner of Income-tax Vs. Prasar Bharti (Broadcasting Corprn. of ...

Court : Delhi

Reported in : (2007)208CTR(Del)317; 135(2006)DLT36; [2007]292ITR580(Delhi)

..... deduct tax at source in the equivalent of one per cent of such payment in case of advertising and two per cent in all other cases.5. by the finance act, 1995, with effect from 1.7.1995, explanationn iii was inserted in section 194c which reads as under:explanation iii.__for the purposes of this section, the ..... telecasting include production of programmes for such broadcasting or telecasting' would be covered by section 194c.6. even while finance act, 1995 introduced the aforesaid explanationn iii to section 194c, it simultaneously inserted section 194(j) in the act which provided for deduction of tax at source at the time of payment of a fee 'for professional or ..... the committee on disputes (cod) to litigate, in terms of the judgment of the hon'ble supreme court in oil & natural gas commission v. collection of central excise (1994) 116 ctr (sc) 643. the memorandum of appeal does not state whether such permission has been applied for and obtained. mr. jolly, learned counsel for the appellant, .....