Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2000)72ITD1a(Delhi)
1. This is a Special bench case involving following important questions of law :- (1) Whether the share in Delhi Stock Exchange constitutes wealth and, if so, how to value the same (2) Whether the membership card entitling a person to transact business after entering the trading circle in the Exchange Building at New Delhi is wealth and, if so, what is the proper method of valuation to be adopted ' (3) Whether the share of Delhi Stock Exchange or membership of Delhi Stock Exchange is transferable (4) Whether the gift of Delhi Stock Exchange Card or the share of Delhi Stock Exchange is valid under law and whether it can be treated as a perquisite and how to value the said gift for purposes of gift-tax What would be the composite value of the Ticket and Membership rights held by the assessees in M/s. Delhi Stock Exchange In the appeals which have specifically come up before the Special Bench, we are concerned with the assessment years 1991-92 and 1992-93.For the assessment year 1991 -92...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1999)(115)ELT238TriDel
..... connection between the medicines and m/s. bengal chemicals and pharmaceutical works ltd., the manufacturers. after referring to the madras high court's decision in the case of indo french pharmaceutical co., madras v. union of india -1978 (2) e.l.t. (j 478) (madras), the tribunal held that only on this ground the ..... viz. (i) sulpha gunidire tablets (ii) sulpha dimidine tablets and (iii) calcium gluconets tablets manufactured by m/s. indo-french pharmaceutical co.were patent or proprietary medicines for the purposes of item no. 14e of the erstwhile central excise tariff. the labels on the medicines contained a ..... situation. mere culling out a few sentences here and there from the judgment does not amount to citation of a precedent of binding nature.union of india v. indo-french pharmaceutical co. -1983 (12) e.l.t. 725 (madras), the issue for consideration before the madras high court was whether the three indian pharmacopoeia products .....
Tag this Judgment!Court : Delhi
Reported in : 2000IVAD(Delhi)624; 2000(57)DRJ157
..... quo regarding repatriation of the petitioner to his parent department was passed which continued from time to time. cwp.7285/99. 8. petitioner in this case is regular employee of indo-tibetan border police (itbp) where he joined as constable on 16.8.87. like aforesaid two petitioners, he also consented for deputation with spg and after his selection he was deputed to spg ..... common judgment. in order to appreciate the controversy, let me first take stock of the facts in each case: cw. 3043/98. 2. petitioner is permanent employee of central reserve police force (crpf) where he was appointed as constable on 27.7.83. in the year 1995 his willingness to go on deputation to special protection group (spg) was asked by .....
Tag this Judgment!Court : Delhi
Reported in : 2000IVAD(Delhi)342; 86(2000)DLT246
..... to compensate the victims. (see rudul sah, v. state of bihar, sebastian m. hongray v. union of india, saheli, a women's resources centre v. commissioner of police, delhi police headquarters, state of maharashtra v. ravikant s. patil). in nilabati behera v. state of orissa hon'ble mr. justice j.s. verma observed as under: (scc p ..... bihar, sebastian m. hongray v. union of india, bhim singh v. state of j & k, saheli; a women's resources centre v. commissioner of police, delhi police headquarters and state of maharashtra v. ravikant s. patil the liability of the state of orissa in the present case to pay the compensation cannot be doubted and was ..... he submitted that the petitioner have imp leaded a large number of authorities, including municipal corporation of delhi (respondent no. 4), delhi vidyut board (respondent no. 6), delhi police (respondent no. 3), delhi fire service (respondent no. 5) and medical services (respondent no. 8 & 9) and various members of the ansal family. he submitted that .....
Tag this Judgment!Court : Delhi
Reported in : 2000IIIAD(Delhi)388; 2000(53)DRJ352
..... on 12th april, 1989 and after completion of training was posted in 142 battalion bsf. during june, 1992 the petitioner was posted in fcompany, headquarter, located a border out post, nayatal, barmer sector, rajasthan, within the jurisdiction of commandant 412 battalion, bsf. that on 6th june, 1992 the petitioner was nominated by head constable ..... santokh singh to work as personal orderly to subedar nathu ram, officiating company commander of the said 'f' company at the said border out post, nayatal which job, according to the petitioner, was of a menial nature, such as polishing shoes, bringing food from cook house, washing utensils etc. ..... taken to the barrack and given first aid and thereafter evacuated to civil hospital chhotan/barmer and further to jodhpur. the incident was initially reported to police station bakasar on the same day and fir no.16 dated 13th june, 1992 under sections 302/309 ipc was recorded. the case, however, was got .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2000)74ITD147(Delhi)
1. In an appeal filed the assessee has challenged the order of the AO passed under s. 158BC of the IT Act for the block period 1986-87 to 15th September, 1995.2. The premises of the assessee were searched on 15th September, 1995, by the Department. Certain documents and the books of account were seized. The proceedings were concluded on 27th September, 1996 and the income computed was at Rs. 1,34,87,700. Aggrieved against the order the assessee came in appeal before the Tribunal. The following additions to the income were contested : (9) Refusal to allow deduction for a loss of Rs. 26,83,800 as per the income-tax returns.2. The assessee filed a paper book consisting of 151 pages listing the documents and the information contained therein along with the certificate which reads as under : (1) That the papers at Serial Nos. 1 to 11 of the paper book are the copies of panch nama prepared by the search party on 16th September, 1995, in connection with a search on the premises of the appell...
Tag this Judgment!Court : Delhi
Reported in : 2001CriLJ772; 2001(76)ECC443
Arijit Pasayat, C.J.1. Order of detention passed by the Joint Secretary to the Government of Indiaunder Section 3(1) of the Conservation of Foreign Exchange and Prevention of smug Smuggling Activities Act, 1974 (in short, the Act), pursuant to which Swaran Singh Sandhu, hereinafter referred to as the detenu,' is interned in the Central Prison Nasik, is as sailed in this Habeas Corpus Petition by his father Gurdev Singh. Detention of the detenu was considered necessary by the Det'aining Authority with a view to preventing him from smuggling goods in future. The grounds of detention dated 2.3,2000, inter alia, stated various objectionable activities of the detenu. The conclusions of the detaining authority are in the following terms:- 'Taking into consideration the foregoing facts and the material on record. I am reasonably satisfied that your activities amount to smuggling of goods as defined in Section 2(39) of the Customs Act, 1962 and as adopted in the COFEPOSA Act, 1974 via Section ...
Tag this Judgment!Court : Delhi
Reported in : 2001IIAD(Delhi)20; AIR2001Delhi212; 89(2001)DLT705; 2001(57)DRJ456
ORDERANIL DEV SINGH, J:1. This is a writ petition whereby the petitioners challenge the virus of Rule 37 of the Delhi School Education Rules, 1973 (for short 'the Rules') more particularly Sub-Rules (1)(a)(ii), 1(b)(ii) and (iii) and (4)(a) to (e) thereof.2. The first petitioner is a parents forum which is registered under the Societies Registration Act XXI of 1860. The second petitioner Smt. Kusum Jain is its President. The petitioners have moved this writ petition by way of public interest litigation seeking inter alias banning of corporal punishment to students in schools. Though in the petition the petitioners also challenges Sub-Rule (1)(b)& 1(iii) of Rule 37 of the Rules, which provide for expulsion and rustication of a student from school, at the time of hearing, however, the learned counsel for the petitioners only advanced arguments relating to the virus of the provisions dealing with corporal punishment. At this stage it will be convenient to set out Rule 37 which reads as un...
Tag this Judgment!Court : Delhi
Reported in : 91(2001)DLT581; 2001(58)DRJ765
..... of which mr. b.s. garcha was the dig and the commandant. these facts have to be appreciated in the back drop of the disciplined organization like the border security force.48. we have carefully examined the judgment of the learned single judge. he has correctly arrived at the conclusion that there is clear violation of rule ..... found guilty of both the charges and the court dismissed him from service subject to confirmation. on 18.3.1992 the sentence was confirmed by the director general, border security force. the respondent without availing the statutory remedy approached this court by filing a petition under article 226 of the constitution. the learned single judge after hearing ..... of this appeal are recapitulated as under:-3. respondent b.n. jha, on 19.7.1990 was posted as dy. commandant in the basis training centre of the border security force, training centre and school (for short hereinafter referred as tc&s;) at hazaribagh. the tc&s; had three wings which were located in the same campus .....
Tag this Judgment!Court : Delhi
Reported in : II(2001)DMC365; 2001(60)DRJ200
..... others, who accompanied her to his house. a positive stand was taken that because of assault, mother of the husband became unconscious. here again no report was lodged with the police and there is no evidence to show that she was even medically treated. the falsity of the ground and the attempt to bring in false material on record gets amply ..... bear testimony to these conclusions.19. so far as the alleged removal of jewellery is concerned, the learned single judge has noted that there was no information lodged with the police and it is not clear as to why the same was not done if the relationship was so strained. 20. as regards the alleged assault on 24.03.1992 is .....
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