Judgment Search Results Home > Cases Phrase: insecticides act 1968 section 26 notification of poisoning Court: mumbai Page 25 of about 276 results (0.171 seconds)

Grasim Industries Itd Vs. Deputy Commissioner of Income Tax

Court : Mumbai

Reported in : (1999)64TTJ(Mumbai)357

..... of the revenue authorities.32. the ranchi club's case is primarily for the levy of interest under s. 234a of the act which is levied on shortfall in payment of tax as per return. sec. 234b on the contrary provides for levy of interest for shortfall of advance tax if paid less than 90 per cent of the ..... in the case of malayalam plantations itd. : [1964]53itr140(sc) and the decision of the patna high court in the case of cit vs . rohtas industries itd. : [1968]67itr783(patna) . the land has been acquired for the purpose of business and, therefore, the interest paid thereof has to be allowed as a deduction. we accordingly delete the ..... the learned counsel for the assessee, drew our attention to the following decisions :(1) cit vs . pritho insurance co. itd. : [1967]63itr632(sc) (2) produce 'exchange corpn. itd. vs. cit (1968) 77 itr 739.(3) lac vs. coromandal fertilisers itd. (1989) 29 itd 455(4) cit vs . modi industries itd. : [1993]200itr341(delhi) (5) cit vs . alembic glass industries itd. .....

Etisalat Mauritius Ltd. Vs. Etisalat DB Telecom Pvt. Ltd. and Others

Court : Mumbai

..... hundred and thirty eight only) which was demanded from the company on account of income tax for a.y. 2007-08. appeal filed by the company under section 246a of it act in respect of the assessment order which is pending before the commissioner of income tax (appeal19), mumbai. notice of demand issued by the income tax department under ..... eighty only) was demanded from the company on account of income tax for a.y. 2008-09. notice of demand issued by the income tax department under section 156 of it act of an amount of rs. 2794,15,33,341/- (rupees two thousand seven hundred ninety four crores fifteen lakhs thirty three thousand three hundred and forty one ..... appearing for the respondent no.2majestic has relied on the decision of the hon'ble supreme court in mohan lal and another vs. grain chamber ltd., muzzaffarnagar and others (air 1968 sc 772, para 20), hind overseas pvt. ltd. vs. raghunath prasad jhunjhunwala and another (supra) and sangramsinh p.gaekwad and ors. vs.shantadevi p. gaekwad (2005 .....

Ramkumar Jalan Vs. Income Tax Officer.

Court : Mumbai

Reported in : (1996)56TTJ(Mumbai)545

..... laxman das vs . cit : [1983]140itr151(all) had occasion to consider the provisions of s. 68 and as per headnote, extracted below held as under :'sec. 68 of the it act, 1961, gives a statutory recognition to the principle that cash credits which are not satisfactorily explained may be assessed as income.'language used in s. 68 of ..... in case of nanak chandra laxman dass vs. cit (supra) had also occasion to consider the scope of s. 68 of the act and, as per headnote, held as under :'sec. 68 of the it act, 1961, gives a statutory recognition to the principle that cash credits which are not satisfactorily explained may be assessed as income.where any ..... : [1980]121itr890(cal) ; oriental hire industries p. ltd. vs . cit : [1981]131itr688(cal) ]. the bombay high court in the case of velji deoraj & co. vs . cit : [1968]68itr708(bom) has held that the assessees duty to prove that an unexplained credit entry in his account books does not represent undisclosed income is not discharged by merely showing .....

Girdhari Lal B. Rohra Vs. Cit

Court : Mumbai

Reported in : (2004)86TTJ(Mumbai)177

..... officer had not perused the entire seized material and had also failed in conducting necessary enquiries. accordingly, the learned cit is justified in invoking the provisions of section 263 of the act. he relied upon the decisions of the supreme court in the case of rampyari devi saraogi v. cit (supra) and smt. tara devi aggarwal v. ..... have considered the rival submissions and perused the facts on record, it is now well-settled position of law that in order to assume jurisdiction under section 263 of the act, the cit must satisfy himself prima facie that the order of the assessing officer is erroneous and prejudicial to the interests of revenue. such satisfaction must ..... learned authors chaturvedi & pithisaria (supra) is misplaced. the observations are based on two judgments of the supreme court in the case of rampyari devi saraogi v. cit : [1968]67itr84(sc) and smt. tara devi aggarwal v. cit : [1973]88itr323(sc) but the ratio laid down in these cases is not applicable to the case of the .....

Promoters and Builders Association of Pune,and ors. Vs. the State of M ...

Court : Mumbai

..... embankment, roads, railways, buildings was validly declared to be a minor mineral by the central government vide notification dated 03 february, 2000 issued under section 3 (e) of the act of 1957. that challenge has been negative by the apex court, following its earlier reported decisions. the court held that "ordinary earth" is ..... which the central government may, by notification in the official gazette, declare to be a minor mineral;"15 in exercise of the power conferred by section 3(e) of the act of 1957, the central government declared the following minerals to be minor mineral i.e.: "boulder, shingle, chalcedony pebbles used for ball mill ..... respect of which the state government is empowered to make rules under section 15 of the act of 1957. in exercise of powers vested there under, the government of maharashtra has framed maharashtra land revenue (extraction and removal of minor minerals) rules, 1968, which essentially deal with the extraction and removal of minor minerals from .....

Kalgonda Babgonda Patil Vs. Balgonda Kalgonda Patil

Court : Mumbai

Reported in : (1976)78BOMLR720

..... january 21, 1959, published in the government gazette, part iv-b, page 160, in exercise of the powers conferred by sub-section (4) of section 1 of the watans abolition act. the words 'all incidents appertaining to the said watans shall be and are hereby extinguished', must include every kind of incident, ..... (1963) first appeal no. 367 of 1957 (with first appeal no. 490 of 1957), decided by patel and shah jj., on april 8, 1968 (unrep.) the learned judge concluded that the benefit of the order of the re-grant must enure to the whole family and that the family members ..... of the family.47. the third decision relied upon by malvankar j. is jaysingrao v. smt., premavati raje (1968) first appeal no. 200 of 1961 by patel and wagle jj., on november 20, (with first appeal no. 299 of 1961), decided ..... 1968 (unrep.). it is a judgment of patel and wagle jj. in a first appeal' against the decree made by the .....

Ashok and Others Vs. Maharashtra State Transport Corporation and Other ...

Court : Mumbai

Reported in : (1997)IILLJ1189Bom

..... work or in breach of any service regulation or any article of the constitution of india. the term 'settlement' has been defined in section 2(p) of the industrial disputes act, 1947, which reads as under: ''settlement' means a settlement arrived at in the course of conciliation proceeding and includes a written agreement ..... provided by the petitioners themselves. the controversy regarding modifications of clause 49 of 1956 settlement either in 1978 or by way of settlements of 1961 and 1968 is not relevant in the present context inasmuch as the petitioners have been employed by the corporation only from january 1,' 1986 onwards and the settlement ..... the corporation and three persons nominated by the s. t. workers federation.' the said clause 80 of the 1956 settlement, seems to have been amended in 1968 settlement between the corporation and the recognised unions of s.t. employees, namely maharashtra state transport federation, maharashtra s.t.mazdoor sabha, provincial rashtriya motor kamgar .....

National Health and Education Society Vs. Assistant Director of Income ...

Court : Mumbai

Reported in : [2000]70ITD330(Mum)

..... and dismiss the ground.29. the second ground which relates to depreciation does not call for any decision in view of our decision to allow exemption under section 10(22a) of the act.30. the third ground which is against the setting aside of the order of the assessing officer in respect of the property income is also dismissed ..... therefore, the exemption could not be granted. he however held that the assessee was eligible to be treated as a charitable institution and considered its income under section 11 of the act where under the assessee has to fulfil certain conditions before getting the exemption.5. the commissioner (appeals) who disposed of the appeal for the assessment year ..... -4-1970, the income of the hospital was exempt up to and including the assessment year 1986-87. the medical research centre was also exempt under section 10(21) of the act up to and including the assessment year 1987-88. for the first time in the assessment year 1987-88, the assessing officer took the view that .....

Ramesh Ramlal Narang Vs. M.G. Mugwe and ors.

Court : Mumbai

Reported in : 1976CriLJ135

..... , as was contended by mr. menta, that the requirement of leaving the headquarters for unforeseen private work cannot satisfy the test of exceptional circumstances contemplated in section 8 of the act. if it is true, as is averred by the commissioner before us, that he was away from the head-quarters on private grounds during the period ..... on this count in favour of the detenu, must be deemed to have been crippled because of the incident of 1968.43. mr, mehta lastly contended that there has been a violation of the mandatory provisions of section 8 inasmuch as grounds of the detention were not communicated to the detenu within the time prescribed thereunder. now, ..... to turn a deaf ear to what the legislature loudly proclaims. question thus is could the detaining authority have ignored the chain of these instances of 1964 to 1968 and the 'live link' reflected therein merely because the same are removed in distance by 6 years? could not stakes, magnitudes and nature of activities, as detailed .....

Larsen and Toubro Limited Vs. the Commissioner of Income-tax

Court : Mumbai

..... whether on the facts and in the circumstances of the case, the tribunal erred in holding that the assessee was not entitled to the weighted deduction under section 35b of the income-tax act, 1961 in respect of bank interest and bank charges of rs.28,20,501/- incurred by it on export packing credit facilities? (2) whether on the ..... product (p.) ltd.'s case [1986] 159 itr 487. the very definition of the expression packing credit as advanced in the export credit (interest subsidy) scheme, 1968, indicates that it is a loan or advance for the purpose of purchase processing and packing of goods. the reserve bank requires the lending bank to furnish it a declaration ..... the loan was granted for pre-shipment activities. that necessarily means that the activities for which the loan has been granted have to be carried out within india. section 35b(1)(b)(viii) operates only when there is a performance of services outside india. mere obtaining of a packing credit loan or payment of interest thereon in .....