Court : Delhi
Decided on : May-24-1990
Reported in : [1990]69CompCas268(Delhi); (1990)85CTR(Del)116; [1990]185ITR178(Delhi)
..... tax relief on the profits derived by them from foreign contracts. in the bill as presented to parliament the section contained only four sub-sections. thereafter, while passing the finance act, 1982, sub-section (5) was also inserted and with effect from april 1, 1983, section 80hhb was enacted. the said section 80hhb as enacted is as ..... section being reckoned from the end of the previous year in which the money was so utilised. (5) notwithstanding anything contained in any other provision of this chapter under the heading 'deductions in respect of certain incomes,' no part of the consideration payable to the assessed for the execution of a foreign project referred to clause ..... referred to sub-section was absolute in its terms and it makes section 80hhb the first provision to be considered for allowance of deduction under this sub-chapter and if it is found that the whole consideration or the income payable to the assessed for the execution of the foreign projects is covered under this .....
Tag this Judgment!Court : Delhi
Decided on : Dec-14-1990
Reported in : (1991)92CTR(Del)163
..... the pre-emptive right to acquire any immovable property undergoing a transfer for consideration for this, the finance act has inserted a new chapter xx-c in the income-tax act. the registering officer under the registration act has been barred form registering any document purporting to transfer any immovable property exceeding the value prescribed ..... very short but interesting question of law has arisen. the question posed is whether the jurisdiction of the appropriate authority under chapter xx-c of the income-tax act (hereinafter called 'the act') is only limited to either pass an order within the specified period for purchase of property by the central government ..... authority is a creature of the statute and function within the four corners of chapter xx-c of the income-tax act. under this chapter, the appropriate authority has been constituted by the central government under section 269ub of the act. section 269uc places restrictions on the transfer of any immovable property of the value .....
Tag this Judgment!Court : Delhi
Decided on : Mar-09-1990
Reported in : 1990(50)ELT234(Del)
..... appellate tribunal for customs, gold control and excise. similar to chapter xv in the customs act, new changes were introduced in the gold control act and the excise act. in j. m. desai v ..... under section 129-d of the act is that of an appeal and that is the only provision in regard to appeal available to government. we are to examine the correctness of these rival contentions. 5. chapter xv substitutes the original chapter x in regard to appeals in the finance act of 1980. the act established for the first time the ..... is a matter of vital concern for the state. this being the scope of the powers and functions of the central government under the customs act, the appellate forum created under chapter xv cannot and should not be denied to it. it is then argued that the opinion of the appellate tribunal (and the submission of the .....
Tag this Judgment!Court : Delhi
Decided on : Nov-01-1990
Reported in : 1991(1)Crimes168; 42(1990)DLT601; 1991(20)DRJ50
..... the magistrate shall make an order that the person should execute a bond with or without sureties for that purpose. (8) a perusal of these provisions contained in chapter viii of the code shows that the nature of the proceedings there under are of preventive juistice. although an order to execute a bond before an offence is committed ..... -9-89. you also intended to pick up quarrel and remained aggressive. you have disturbed the public peace and tranquillity. that you are likely to do a wrongful act which may result in the breach of peace within the local limit of my jurisdiction and since i am satisfied from police report against you. i.s.vasudeva rao. ..... by this petition. (7) section 107 of the code envisages that when an executive magistrate receives information, infer alia, that any person is likely to do any wrongful act that may probably occasion a breach of the peace and is of the opinion that there is sufficient ground for proceeding, he may, in the manner thereafter provided, require .....
Tag this Judgment!Court : Delhi
Decided on : Mar-09-1990
Reported in : 1990(29)LC152(Delhi)
..... the appellate tribunal for customs, gold control and excise. similar to chapter xv in the customs act, new changes were introduced in the gold control act and the excise act. in j.m. desai v ..... board under section 129d of the act is that of an appeal and that is the only provision in regard to appeal available to government. we are to examine the correctness of these rival contentions.5. chapter xv substitutes the original chapter x in regard to appeals in the finance act of 1980. the act established for the first time ..... is a matter of vital concern for the state. this being the scope of the powers and functions of the central government under the customs act, the appellate forum created under chapter xv cannot and should not be denied to it. it is then argued that the opinion of the appellate tribunal (and the submission of the .....
Tag this Judgment!Court : Delhi
Decided on : Mar-09-1990
Reported in : [1990]33ITD581(Delhi)
..... required to be satisfied simultaneously and cumulatively for the entitlement of deduction. the approval by the cbdt is one of the conditions but it is necessary that minister introducing finance act, 1966, it was mentioned that the object of this provision is to encourage indian companies to export technical know-how and skill particularly to developing countries in order ..... case of rambal (p.) ltd. (supra). thereforee it is amply clear that the gross total income is the income computed under the provisions of the act, but before making any deduction under chapter vi-a, if the gross total income is nil, then no deduction u/s 80-o can be allowed, here we would like to mention that ..... in computing the total income of an assessed, there shall be allowed from his gross total income, in accordance with and subject to the provisions of this chapter, the deductions specified in sections 80c to 80u. then there is sub-sec. (2) where it is mentioned that the aggregate amount of the deductions under this .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-16-1990
Reported in : (1991)LC360Tri(Delhi)
..... , falls within chapter 90 of the schedule. the notification is specific in respect of colour scanners. there is nothing in the notification which ..... no. 311/86 exempts inter alia colour scanner falling with in chapter 90 of the first schedule to the customs tariff act, when imported into india, from the whole of the auxiliary duty of the customs thereon under sub-section 1 of section 49 of finance act, 1986.there is no dispute that colour scanner, on its merits ..... auxiliary duty leviable thereon under sub-section 1 of section 49 of the said finance bill. the relevant entry, the benefit of which is claimed by the appellant is extracted below:-s1.chapter of the first schedule to the description of goodsno.customs tariff act, 1975xx xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx 10. the item imported here .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-30-1990
Reported in : (1991)LC271Tri(Delhi)
..... not be interchanged with other motor-vehicles.with the introduction of heading 98.06 through the finance act of 1987, they will continue to get the benefit of the concession to the parts.in terms of chapter note 7(d) to chapter 98 which empowers the government to issue notification in respect of parts having general application, by ..... before the collector (appeals) and if aggrieved by his order prefer an appeal before the appellate tribunal under the provisions of sections 128 and 129 of the customs act respectively. therefore, the appellants should in the first instance follow the heirarchy for relief set forth in the statute, for getting their grievances annulled. since no ..... ) there is specific exclusion from the benefit of concessional duty to such parts which do not fall under heading/sub-heading 84.09 of the customs tariff act. since the words and expressions which were analysed by the hon'ble supreme court in interpreting the notification 281/76 are not identical to those contained in .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Aug-28-1990
Reported in : (1990)35ITD206(Delhi)
..... at once clear that the levy is not on the carrier, but on the passenger himself. section 45 of the finance act 1971 is reproduced below :"45. foreign travel tax - (1) with effect from the date of commencement of this chapter, there shall be levied and paid to the central govt. in respect of every international journey by a passenger, ..... be exempt. the term 'operation or aircraft' would include the sale of tickets for transportation. now, the assessee's case is that, under section 45(2) of the finance act 1971, the assessee, as the carrier, has to include the foreign travel tax in the sale price of the ticket and, therefore, it becomes part of the sale of ..... be disposed of by a common order.2. the assessee is one of the international airways. by the 1971 finance act, a new tax, called foreign travel tax, was levied on the possengers who go abroad. section 45 of the finance act states that there shall be levied and paid to the central govt. in respect of each international journey by .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Apr-06-1990
Reported in : (1990)LC510Tri(Delhi)
..... and its quantification as a percentage of the basic duty of excise and its nomenclature continued to be the same.moreover, the sed as im-posed under the 1987 finance bill/finance act would have worked itself out only at the end of march, 1988. in such a context, it may be justifiable to conclude that this was a situation ..... only if the goods had been manufactured on or after the date of imposition of duty; (v) a contrary interpretation would amount to giving retrospective effect to the finance bill/finance act for which there is no legal authority.4. as regards the first proposition, shri iyer pointed out that the tribunal in the vazir sultan tobacco co. case had ..... ended and a statutory rate of duty was prescribed the goods concerned being those falling under chapter 19 of central excise tariff act, 1985. the situation is not the same in the case of sed in the present appeals because the sed in the finance bill, 1988 was a fresh impost. shri iyer further urged that removal cannot be taken .....
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