Court : Delhi
Reported in : ILR1996Delhi121
..... court's findings, pointed out above, are strict administrative and financial control, in that the commission is a creation of the statute, the central government nominates its top ranking functionaries, provides funds and exercises control on finances, nonetheless, the commission has power to hold and dispose of property, can enter into contract, and has to be perform and delves in commercial activities, which it has to do as statutory body on its own ..... , 1983 63 fjr 125(3) held that the central warehousing corporation, prior to-'is inclusion in the l:'st of specific undertaking mentioned in clause (i) by the amending act 46 of 1982, a statutory corporation established for the purpose of 'warehousing of agricultural produce and obtain other commodities and for matters connected therewith', though it is a body corporate with perpetual succession and common seal and its ..... thus, the crucial question for determination is firstly whether the commission falls within the ambit of clause (i) of sub-section (a) of section 2 of the industrial disputes act and is an industry either : (a) carried on by or under the authority of the central government or (b) run by a railway company or (e) is a controlled industry specified in this behalf by the central government or (d) if the industrial dispute concerns one of the specific concerns/companies ..... state of bihar, 1977 lic 466. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)(78)ELT604TriDel
..... 25, 26 or 26aa of the said schedule or the additional duty leviable under section 3 of the customs tariff act, 1975, as the case may be, from the payment of the whole of duty leviable thereon, provided no set-off of duty has already been availed.board's ..... , dated 1-3-1964.in the budget speech of 1977-78, the hon'ble finance minister has stated: "most steel re-rollers produce bars, rods, ..... that there is a mis-statement and hence larger period under section 11a can be invoked and duty confirmed for the extended period.4 ..... 13th may, 1980 or any of the other notifications namely 76/72, dated 17-3-1972,152/77, dated 18-6-1977 and 54/64 available to them and whether duty for six months period be confirmed as held by ..... also referred to the finance minister's budget speach of 1977 to press his argument that ..... 26 of the aforesaid schedule which are cleared from the factory on or after 18-6-1977, on payment of duty, the duty specified in column (3) of the table is reduced by rupees three hundred and ..... ingot manufacturers, namely, the main steel plants or the mini steel plants".therefore, the case is required to be interpreted in the light of these notifications, board's clarification and the speech delivered by hon'ble finance minister in his budget speech of 1977-78.notification 55/80-c.e. ..... dated 18-6-1977 as amended by notification ..... as amended by notification ..... 77/72 as amended by notification 109/80, dated 19-6-1980 exempts iron or steel products falling under sub-items (ii) and (iii) ..... as amended. .....
Tag this Judgment!Court : Delhi
Reported in : [1996]221ITR465(Delhi)
..... "the aforesaid amendment was made by the finance act, 1983, with retrospective effect from 1st april, 1976. ..... it further appears that to set at rest the aforesaid divergence of views a retrospective amendment of it act, 1961, was brought in through the introduction of expln. 2 in s. ..... the effect of the aforesaid amendment to the provisions of s. ..... (2b), as it stood before the 1st day of april, 1977, "entertainment expenditure" includes expenditure on provision of hospitality of every kind by the assessee to any person, whether by way of provision of food or beverages or in any other manner whatsoever and whether or not such provision is made by reason of any express or ..... 1973-74 the aforesaid amendment of expln. to s. ..... the explanation reads as follows :"for the removal of doubts, it is hereby declared that for the purposes of this sub-section and sub-s. ..... 256(1) of the it act, 1961 (hereinafter referred to as the act), by the tribunal :"whether, on the facts and in the circumstances of the case, the tribunal was legally correct in upholding the order of the aac deleting the disallowance of rs. ..... the assessee is a registered firm carrying on solely the business of acting as a commission agent in pulses. ..... 37(2a) of the act admittedly does not apply.6. ..... 37(2a) of the act is that after 1st april, 1976, hospitality expenses have also to be treated as entertainment expenses. ..... 37(2b) of the act which was in operation in the relevant assessment year. ..... 37(2a) of the act. .....
Tag this Judgment!Court : Delhi
Reported in : 1997IIAD(Delhi)498; 66(1997)DLT39
..... for their approval as required under section 98(2) of the dmc act, 1977. 4..... ..... to consider the case of regularisation of the services of assistant accountants who have been working on ad hoc basis and to amend the r&p; regulations it is proposed as under : (i) a short-term training may be arranged for the senior clerks. ..... that 171 additional posts of assistant accountants were created by upgradiation from amongst the posts of senior clerks and as per the settlement, which had been arrived at, pursuant to which a decision had been taken on 29.12.1989 to amend the regulations, further promotions were made on ad hoc basis through order dated 4.1.1990. ..... (15) contention on behalf of respondent (desu) has been that the regulations were framed in 1978 under delhi municipal corporation act, 1957, which provided for the filling up of the posts of assistant accountants from amongst the senior/ junior clerks with 3/8 years regular service through limited departmental competitive ..... it appears that pursuant to the aforementioned understanding all further promotions to the posts in question were being made only on ad hoc basis till amendment/finalisation of the regulations, when it was envisaged to make regular appointments. ..... the duration of the training, the location and number of centres where the training can be conducted is to be finalised by the finance department similarly, the syllabus is also to be specified by the training department in consultation with the finance department. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1998)64ITD104(Delhi)
..... connection, section 18(5) as amended by the tax laws amendment act, 1970 ..... in 148 itr at page 168 (sic) states that the wto and the iac shall not initiated any proceedings for imposition of penalty on a person or impose penalty on him for an offence under clause (a) or clause (c) of sub-section (1) of section 18 in respect of any assessment year up to and including assessment year 1985-86 in a case, if he is satisfied that such person : (a) has prior to detection by the wto or as the case may be, the iac of the wealth-tax, ..... in the first para of those submissions, it is submitted that assessment order for assessment years 1982-83 to 1984-85 were not communicated to the assessee and penalty proceedings were received by the assessee under section 18(1)(a) only for assessment year 1983-84.in those submissions, it is stated as one of the points that the penalty notice dated 15-3-1990 was issued only in respect of assessment order for assessment year 1984-85 to ..... be passed :- (a) in a case where the assessment to which the proceedings for imposition of penalty relate is the subject-matter of an appeal of the dcit(a) or commissioner (appeals) under section 23 or an appeal to the appellate tribunal under sub-section (2) of section 24 after the expiration of period of - (i) two years from the end of the financial year in which the proceedings, in the court of which action for imposition of penalty has been initiated are completed, or (ii) ..... laws amendment act, 1975 and finance act, ..... 1977 .....
Tag this Judgment!Court : Delhi
Reported in : 1998IVAD(Delhi)550; 1998(45)DRJ450; [1999]235ITR769(Delhi)
..... the same high court : [1988]170itr136(bom) (later on upheld by the supreme court also) which persuaded the parliament into amending section 80o by the finance act ( 2 of 1991) whereby cases like the present one have been specifically covered under section 80o by enlarging its scope and inasmuch as section 80o specifically covers such a case and that too by the amendment brought in the law, the same should be held to have been excluded from within the ..... . it cannot be said that the amendment introduced in section 80o by the finance act of 1991 is so inconsistent with the provisions of section 80rra as to rebut the presumption against implied repeal ..... section 80rra was inserted in the income-tax act, 1961 by the finance act, 1975 (25 of 1975) w.e.f. ..... the finance act, 1987 (11 of 1987) vide section 37 thereof introduced the two categories in the present form providing for two rates of deduction. ..... any remuneration received by him in foreign currency from any employer (being a foreign employer or an indian concern) for any service rendered by him outside india, there shall, in accordance with and subject to the provisions of this section, be allowed, in computing the total income of the individual, a deduction from such remuneration of an amount equal to- (i) fifty per cent of the remuneration; or (ii) seventy-five per cent of such remuneration as is brought into india by, or on behalf of, the assessed ..... 1.4.1975 and was then substituted by the finance act, 1977 w.e.f. .....
Tag this Judgment!Court : Delhi
Reported in : (1998)147CTR(Del)75
..... 1st april, 1975, and was then substituted by the finance act, 1977, w.e.f. ..... into india by or on behalf of the assessed in accordance with the fera and any rules made there under is entitled to the deduction @ 75 per cent, the rest is entitled to deduction @ 50 per cent merely.10.4 we have referred to these amendments in law in brief inasmuch as they would be of some relevance for appreciating the submissions made by the learned counsel for the parties and the case law relied on by them in support of their respective submissions.11. ..... any remuneration received by him in foreign currency from any employer (being a foreign employer or an indian concern) for any service rendered by him outside india, there shall, in accordance with and subject to the provisions of this section, be allowed, in computing the total income of the individual, a deduction from such remuneration of an amount equal to -(i) fifty per cent of the remuneration; or(ii) seventy-five per cent of such remuneration as is brought into india by, or on behalf of, the ..... . 80-o specifically covers such a case and that too by the amendment brought in the law, the same should be held to have been excluded from within the ken of ..... we have already stated and we reiterate that the submission of the learned standing counsel for the revenue that the enactment of the amendment in the year 1992 in the provision of s ..... it cannot be said that the amendment introduced in s ..... these amendments became applicable in relation to the asst. yr .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1999)(108)ELT564TriDel
..... these two rules were amended retrospectively by section 51 of the finance act, 1982 which gave retrospective effect to the central excise notification no. 20/82-c.e ..... the duty at the rate prevailing on the dates of removal of the yarn from the spinning section to the weaving section are the dates of removal of the yarn for the purposes of rules 9 and 49 of the central excise ..... ), the hon'ble supreme court held that the aforesaid amendment of the rules with retrospective effect was valid. in ..... tribunal had observed that when the cotton yarn was removed from the spinning section to the weaving section there was a valid exemption in favour of cotton yarn. ..... dated 1-3-1987 (as amended) was conditional. ..... , dated 1-3-1987, as amended, concessional rate of excise duty was prescribed in favour of artificial staple fibre and tow classifiable under sub-heading 5202.00 subject to the following conditions :- (i) sudi artificial staple fibre and tow was to be used ..... was amended vide notification no. ..... in the present case, the yarn was removed from the spinning section to the weaving section of the respondents' mill and used in the manufacture of cotton fabrics prior to 14/15-7-1977. ..... prior to 15-7-1977 the yarn was fully exempted from duty under notification no ..... dated 18-6-1977. ..... further, the fabrics had been manufactured prior to the date of withdrawal of concession from cotton yarn on 14/15-7-1977. ..... this notification granting exemption from duty in favour of cotton yarn was withdrawn on 14/15-7-1977. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(62)ECC591
..... . (iii) penalty for short payment or non-payment of duty on account of factors like fraud, collusion, wilful mis-statement or suppression of facts or contravention of any of the provisions of the act or the rules with intent to evade payment of duty has been provided for under section 11a(c) of the central excises act, 1944 which has been introduced under finance (no ..... . the proviso to sub-section (2) states that an amendment which has the effect of enhancing the assessment or reducing the refund or otherwise increasing the liability of the other party, shall not be made under these sub-section s unless the appellate tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard.234 ..... . sub-section (2) of section 35c empowers the appellate tribunal to rectify any mistake apparent from the record by amending any order passed under section 35c ..... holding that there had been suppression of facts thereby attracting the extended period of limitation of five years had, nevertheless held that rules 9(1) and 9(2) were not attracted for demanding duty for the period before 6-8-1977 whereafter the amended rule 10 took care of the situation ..... there were amendments to the central excises act, 1944 (for short, the act) in 1982 and these amendments were also challenged. .....
Tag this Judgment!Court : Delhi
Reported in : 76(1998)DLT972
..... of the aforesaid statement made by the counsel for the defendants, the said present application under order 7 rule 11 cpc is considered only for the purpose of deciding as to whether the suit is barred under the provisions of section 69 of the partnership act and the defendant no.2 is given the liberty to raise the other grounds at a subsequent stage, if the suit survives and continued. ..... in the said decision the supreme court held that if a suit is hit by the provisions of section 69 of the partnership act on the date of filing of the suit would not be saved by subsequent amendment in the plaint.11. ..... or to partners in firms which have no place of business in [the territories to which this act extends], or whose places of business in [the said territories] are situated in areas to which, by notification under [section 56], the chapter does not apply, or (b) to any suit or claim or setoff not exceeding one hundred rupees in value which, in the presidencytowns, is not of a kind specified in section 19 of the presidency small cause courts act, 1882(15 of 1882), or outside the presidencytowns, is not of a kind specified in the second schedule ..... siri ram finance corporation and others vs . ..... john and others; : [1977]1scr853 . .....
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