Judgment Search Results Home > Cases Phrase: finance act 1994 chapter 8 miscellaneous Court: delhi Page 9 of about 14,730 results (0.100 seconds)

The State Trading Corporation of India Ltd. Vs. New Delhi Municipal Co ...

Court : Delhi

Reported in : 2003IVAD(Delhi)463; AIR2003Delhi295; 104(2003)DLT808; 2003(68)DRJ539

..... are owners of properties located in the jurisdiction of new delhi municipal council (ndmc) and are governed by the provisions of the new delhi municipal council act, 1994 (hereinafter to be referred as, 'the said act'). there are both residential and commercial properties.3. in order to appreciate the contours of the disputes, which have arisen in these various petitions, ..... petition including any further directions as may be required in the particular facts and circumstances of each case.4. chapter viii of the said act deals with the provision of taxation and in terms of section 63 of the said act, the rateable value of the property is to be the annual rent at which such land or building may ..... of the pronouncement of the supreme court in dr. balbir singh's case (supra). it may be noticed that mcd framed its own bye-laws in the year 1994 and issue arose when after the bye-laws have been brought into force, the said principles of parity would apply or that only the bye-laws would govern. it .....

international Airport A.i. Officers Asso. Vs. Union of India (Uoi) and ...

Court : Delhi

Reported in : AIR2006Delhi46; 123(2005)DLT713; 2005(84)DRJ357

..... challenges the constitutional validity of the section 12(3)(r) of the airport authority of india act, 1994 (hereinafter referred to as the `aai act') as being inconsistent with the provisions of the section 12(1) and 12(2) of the said aai act as well as on the ground of being ultra virus of article 14 and 21 of the ..... as follows:-'(aa) all private airports insofar as it relates to providing air traffic service, to issue directions under section 37 to them and for the purposes of chapter va;'5. in our view the plea of shri tripathi the learned senior counsel for the petitioner association does not commend itself for approval because under section 1( ..... of the iaai as provided in sub-clause(aa) included the establishment of private airports than the present challenge cannot be entertained as a harmonious construction of the act clearly shows that it is open to the respondents to take the action of part privatization which has been challenged in the present writ petition. the learned counsel .....

S.K. Modi Vs. Union of India and ors.

Court : Delhi

Reported in : 2002IVAD(Delhi)484; 96(2002)DLT206; 2002(144)ELT59(Del)

..... eight crores, sixty five lacs, six thousand, eight hundred and fifty only) along with interest @ 20% as prescribed in section 43a(1) of finance act, 1989 read with notification no. 4/94-iatt dated 12.08.1994, should be deposited immediately by the party.(ii) the penalty of rs. 25,00,00,000/- (rupees twenty five crores only) as adjudged above ..... charge. ... ... ...'4. mr. hari shankar, the learned counsel appearing on behalf of the petitioner, submitted that keeping in view the provisions of section 41(c) of the finance act, 1989, the petitioner cannot be held to be a carrier and thus the impugned order must be held to be illegal.5. mr. k.k. sud, the learned additional ..... of the matter is not in dispute.2. the petitioner herein was the chairman of modiluft. modiluft is a 'carrier' within the meaning of section 41(c) of the finance act, 1989 (m/f). it paid iatt till february 1996. thereafter no tax, however, was paid or paid within the specified period. six show-cause notices have been .....

M/S. Ferro Scrap Nigam Limited Vs. Cce, Raipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

..... watches vs. cce, vadodara (supra) during the period of dispute, the wordings of clause (v) of section 65(19) of the finance act, 1994 did not cover processing of goods ob job work basis which got covered by this clause, when the same was substituted by production or processing ..... of rs.2,38,97,913/- stands confirmed against the appellant alongwith imposition of penalties under sections 76 and 78 of the finance act, for the period 10.09.2004 to 28.02.2005, by way of raising a show cause notice dated 22.06.2006 ..... tru dated 27 jul. 2005 24.1. one of the taxable activities prior to amendment by finance act, 2005 under business auxiliary service was production of goods on behalf of the client. the activities that amount to manufacture within the ..... technology service and any activity that amounts to manufacture within the meaning of clause (f) of section 2 of the central excise act, 1944. 5. as such, as seen from the above reproduced definition of bas, a service provider has to produce the goods .....

Satinder Sabharwal and anr. Vs. N.D.M.C. and ors.

Court : Delhi

Reported in : 114(2004)DLT600

..... now be noted:i) wp(c) 5339/2002 :notice dated 17.1.2002 and criminal complaint before the municipal magistrate/metropolitan magistrate for violation of section 252 of ndmc act,1994 are quashed. mandamus is issued to l&d.o.; directing it to permit commercial use of flat no.28, khan market and execute a supplementary conveyance deed on the ..... at 1st floor flat no.34, khan market, new delhi booked for misuse for commercial purpose under the ndmc act, on representation received from the party resulted in misuse being condoned by the chairperson ndmc with reference to l&do;'s order no.7/83 dated 22.3.1983. ..... breaches. use of top floor of commercial premises for commercial purpose even if plans for top floor were sanctioned for residential purpose has been condoned. n.d.m.c. acted under this office order qua flat no.34 when it condoned non residential use of said flat. letter dated 25.4.2003 (para 24) records that the residential premises .....

Airports Authority of India Vs. Central Board of Excise and Customs

Court : Delhi

Reported in : (2007)207CTR(Del)196

..... in that contention. whether or not any particular component of the income which the petitioner is receiving is exigible to tax under the provisions of service-tax regulations under the finance act is a matter which is yet to be determined by the assessing authority. it is possible that a part of the amount which the petitioner is receiving may eventually be .....

In Re: Jvg Leasing (Securities and Finance) Ltd. and ors.

Court : Delhi

Reported in : [2008]144CompCas780(Delhi); (2006)2CompLJ242(Del); [2007]79SCL541(Delhi)

..... court when it had the occasion to examine the scope of the provisions and powers conferred under chapter iiib of the rbi act in the case of pearless general finance and investment co. ltd. v. reserve bank of india : 1991crilj1391 . while upholding the provisions contained in chapter iiib and remarking that the rbi, if considered necessary, in the public interest so to do specify ..... the rbi and, thereforee, the companies could not, in law, do a non-banking finance business and accept deposits from the public etc. however, that was not the intention in the scheme as the jvg companies had already diversified into real estate business way back in 1994-95. the intention was to carry out activity only after amalgamating all the three companies .....

Commissioner of Income Tax Vs. Jindal Exports Ltd. and ors.

Court : Delhi

Reported in : (2009)221CTR(Del)8; [2009]314ITR137(Delhi); [2009]179TAXMAN391(Delhi)

..... the bombay high court decision in cit v. kotak mahindra finance ltd. : [2004]265itr119(bom) for explaining the scope of sections 234b and 234c. the bombay high court observed that:section 234b and section 234c fall under chapter xvii of the it act which deals with collection and recovery. chapter xvii-f deals with interest chargeable in certain cases. ..... can be modified to accord with the intention of the legislature and to avoid absurdity. reliance was placed on c.w.s. (india) ltd. v. cit : [1994]208itr649(sc) and cit v. j.h. gotla (supra). it was also submitted that where two views are reasonably possible, the view in favour of the assessee should ..... determination of total income under section 143(1) or completion of regular assessment. and, significantly, this conclusion is not dependent upon the amendment brought about by the finance act, 2006 which makes the position explicit and beyond doubt. it is also noteworthy that the said circular no. 14 of 2006 itself recognizes the fact that the .....

The Commissioner of Income Tax, Delhi-ii, New Delhi Vs. Motor General ...

Court : Delhi

Reported in : [2002]254ITR449(Delhi)

..... tax due on the returned incomewhere such shortfall is on account of increase in therate of surcharge under section 2 of the finance act,2000 (10 of 2000), as amended by the taxationlaws (amendment) act, 2000, and the assessed haspaid the amount of shortfall on or before the 15th dayof march, 2001, in respect of ..... determined undersub-section (1) of section 143 or on regularassessment as reduced by the amount of taxdeducted or collected at source in accordance withthe provisions of chapter xvii on any income whichis subject to such deduction or collection and whichis taken into account in computing such totalincome. explanationn 2. -- where in relation to ..... relevant date has to beestablished by the assessed.'furthermore, the bombay high court in phaltan sugar works ltd. v.commissioner of wealth tax reported in : [1994]208itr989(bom) has held:-'... the business of the subsidiary companycannot be considered in law as the business of theassessed. the finding of the tribunal based oncommercial .....

Hidrive Finance Ltd. Vs. Appropriate Authority and ors.

Court : Delhi

Reported in : 2001IAD(Delhi)472; 89(2001)DLT791; 2000(57)DRJ882; [2001]249ITR34(Delhi)

..... p. ltd.'s case : [1991]191itr307(sc) was referred to and it was held that sub-section (4) which was inserted in section 269uc by the finance act of 1995 with effect from july 1, 1995, was not intended to confer power on the appropriate authority to go into the legality or validity of the agreement. ..... rectified within the said period of fifteen days or, as the case may be, the further period so allowed, then, notwithstanding anything contained in any other provision of this chapter, the statement shall be deemed never to have been furnished. 269ud. (1) subject to the provisions of sub-sections (1a) and (1b), the appropriate authority, ..... authority was directed to issue no objection certificate in respect of plot no. a. the representations, praying for reconsideration of the matter, were filed on march 7, 1994, and april 13, 1994, as, according to the petitioner, law applicable was settled by the apex court in appropriate authority v. tanvi trading and credits p. ltd. : [1991]191itr307 .....