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Judgment Search Results Home > Cases Phrase: karnataka lifts act 1974 Court: delhi Page 1 of about 1,325 results (0.054 seconds)

Feb 18 1989 (TRI)

Smt. Munia Devi JaIn Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1989)29ITD36(Delhi)

..... consequence of or to give effect to any finding or direction contained in an order under section 250, 254, 260, 262, 263 or 264 (or in an order of any court in a proceeding otherwise than by way of appeal or reference under this act).as is clear sub-section (3) enacts an exception to the period of limitation prescribed under section 153(1) & (2). it on its very face would apply only when the assessment, reassessment or recom-putation is open and cannot cover cases ..... the assessments for assessment years 1977-78, 1978-79 and 1979-80 have not been completed within the time prescribed under section 153(2)(b)(ii) of the act under which an assessment under section 147 has to be made within one year from the date of service of the notice under section 148 ..... . high court went further to state that on this aspect of the matter the karnataka high court's judgment is contrary to the judgment of their lordships of the ..... court held that the words an order of any court in a proceeding otherwise than by way of appeal or reference under this act are wide enough to cover the orders of any court and the nature of the order made by the court have no ..... sixth ito [1985] 155 itr 739 the hon'ble karnataka high court held that proceedings cannot be initiated under section 147(a) to assess amounts awarded as enhanced compensation after ..... assessment years 1973-74, 1974-75, 1975-76 and ..... lordships, if there is an order of a court, whatever be its status, the bar of limitation is automatically lifted .....

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Nov 26 2018 (HC)

Commissioner of Value Added Tax, Delhi vs.m/s Otis Elevator Company (I ...

Court : Delhi

..... this sample contract placed on record shows the following specifications of the lifts to be supplied under the contract:-"travel stops & openings power supply gr1t floor to 3rd floor about99 mtrs4stops /4 openings (all openings on same side) 415 ..... assessee is engaged in the business of supply, erection, commissioning and installation of lifts/elevators in various classes of places including residential buildings, government offices and hospitals ..... , decided by the karnataka high court on 24th april, ..... no mention in the agreement that specific goods are to be used in installation of lifts and these are to be procured from bombay or elsewhere i.e. ..... the proposal contains detailed specifications of the lifts as ordered by the new delhi based ..... (iv) there is nothing on record that the lifts are manufactured at bombay and then send to delhi in semi-knock down state and fixed here as such it is a ..... sought to urge that the tribunal made an error in holding that the delhi sales tax act, 1975 did not apply. ..... goods that moved from outside delhi for execution of the works contract are interstate sale and as such cannot be taxed under the delhi sales tax on works contract act, 1999. 4. ..... was not a 3(a) sale as defined under cst act, 1956.27. ..... also a registered dealer under the provisions of delhi sales tax act, 1975. ..... supply of the goods from mumbai to delhi to execute the works contract, did not constitute inter-state sales within the meaning of the expression under the central sales tax act, 1956.2. .....

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Aug 04 2016 (HC)

Government of National Capital Territory of Delhi and Others Vs. Union ...

Court : Delhi

..... administrator, chief commissioner or lieutenant governor) shall subject to the control of the president and until further orders, exercise the powers and discharge the functions under the code of criminal procedure, 1973 (2 of 1974) as mentioned in the schedule hereto annexed, subject to the condition that the central government may itself exercise all or any of those powers and discharge all or any of those functions, should it ..... constitution did provide for a legislature for the union territory of delhi [national capital territory of delhi] by the sixty-ninth (amendment) act (article 239-aa) but even here the legislature so created was not a full-fledged legislature nor did it have the effect of assuming that it could lift the national capital territory of delhi from union territory category to the category of states within the meaning of chapter i of part ..... . state of karnataka; (2002) 8 scc 481, the supreme court again relying ..... . state of karnataka; (2002) 8 scc 481, to contend that the report of the balakrishnan committee on the basis of which article 239aa has been inserted in the constitution can be looked into for the purpose ..... that entry 45 of the concurrent list confers the legislative power to constitute a commission of inquiry, the learned senior counsel placed reliance upon state of karnataka ..... learned senior advocate relied upon the full bench decision of the high court of punjab and haryana in state of punjab v. union of india; air 1971 pandh 155 and state of karnataka v .....

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Oct 31 2017 (HC)

Sunil Kumar vs.state

Court : Delhi

..... then arises as to whether, on the facts of the present case, when the accused lifted the slr, he was aware that the very act of lifting the crl a193of 2017 page 15 of 23 slr would in all probability would cause death ..... possible that with a view to mitigating his dereliction of duty, pw1attributed to the accused the act of actually cocking the slr after lifting it and pressing the trigger despite being warned that the slr was loaded. ..... of murder as defined in section 300 ipc fourthly and punishable under section 302 crl a193of 2017 page 13 of 23 ipc, the burden is on the prosecution to show that the appellant knew that the act committed by him was so imminently dangerous that it would, in all probability, cause death or such bodily injuries as is likely to cause death. ..... it appears to have completely believed pw1 and concluded that the act of the accused in lifting the slr from the cot of pw1 cocking it and firing it towards constable dinesh was the direct and sole ..... and substance, the prosecution has miserably failed to prove that crl a193of 2017 page 19 of 23 the accused committed the act as described by pw-1 or that he committed it with the knowledge that it would in all probability cause the death of ..... being unable to prove that the accused knew that the slr was loaded and already in a cocked position, the accused cannot be said to have known that the mere lifting of the slr would in all probability crl a193of 2017 page 22 of 23 cause death. ..... state of karnataka (2003) 10 scc472 the .....

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Feb 28 2013 (TRI)

M/S. Hindalco Industries Ltd. Vs. State of Maharashtra, Through Its Pr ...

Court : National Green Tribunal Principal Bench New Delhi

..... to the deputy conservator of forest, kolhapur for renewal of forest clearance only for 34.43 ha vide letter dated 30.3.2010 .on 2.6.2011 the appellant submitted another proposal addressed to the deputy conservator of forest, kolhapur to grant permission to lift and transport the finished and semi-finished mined out bauxite minerals within a period of three months from 2.10.2011,i.e. ..... proceed to consider merits of the rival submissions, it would be useful to note the fact that the appellant did not make any specific request for permission to lift and transport the mined-out finished and semi-finished bauxite minerals from the mining site. ..... this tribunal can direct the respondents to forward the proposal to the moef with necessary recommendation granting permission to lift and transport the mined-out bauxite minerals lying dumped at the mining site? 8. mr. ..... the state government decides to forward the proposal to the central government, under section 2 of the forest (conservation) act, 1980, it would be necessary to follow provision of rule 6 of the forest (conservation) rules, 2003. ..... 1, refusing grant of permission for three (3) months time beyond 2.10.2011 for lifting and transportation of approximately 1.6 lakh tonnes of mined-out bauxite mineral, deposited near kasarsada bauxite mine situated at chandgad in kolhapur district, this ..... runs an alumina refinery plant at belgaum (karnataka) at a distance of about 50/60 km. ..... the mine was under operation between 1974 to 1998 in terms of the .....

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Feb 23 2012 (HC)

Ashok Kumar Vs. State

Court : Delhi

..... state by yelandur policereported in 1992 cri.l.j.502 (karnataka high court) to buttress his argument that the confession made before the police officer by an accused can be used by him for his ..... on returning to the spot, the io got the place of occurrence photographed; he lifted blood samples; seized the lathi with which the accused had been hit; seized the dagger produced by pw satyavan; seized the blood stained clothes of pw satyavan and that of the accused, and ..... this court to appreciate that the confession of the accused before the police has no evidentiary value under section 27 indian evidence act, and that the pws have given consistent version of the incident.10. ..... the bar under section 25/26 evidence act is meant for the prosecution and not ..... of the confession is excluded by any provision of law such as section 24, section 25 and section 26 of the evidence act, the entire confessional statement in all its parts including the admissions of minor incriminating facts must also be excluded, unless proof of it is permitted by some other section such as section 27 of the evidence act. ..... the evidence act does not preclude an accused from relying upon his ..... settled that a confessional statement before the police is not at all admissible in evidence under sections 25 and 26 of the evidence act. ..... contentions of the parties, the trial court convicted the accused for committing the offences punishable under sections 302/307 ipc while acquitting him of the charge under section 27 arms act. .....

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Mar 31 1980 (HC)

H.M.M. Limited Vs. Union of India (Uoi) and ors.

Court : Delhi

Reported in : 1980CENCUS340D

..... , a subsidiary company, a relative and a distributor of the assessed, and any sub-distributor of such distributor.explanation:- in this clause 'holding company', 'subsidiary company' and 'relative' have the same meanings as in the companies act, 1956 ;(d) 'value' in relation to any excisable goods,-(i) where the goods are delivered at the time of removal in a packed condition, includes the cost of such packing except the cost of the packing which is of a ..... entry-entry 84 of list i-and by reason of the express provision of section 3, the power is only to levy a duty of excise, as explained by the supreme court in volta's case air 1974 sc 225, atic industries's case : 1978(2)elt444(sc) , and shinde brother's case : (1982)illj46sc not to mention the other cases referred to already. ..... in order to overcome the various difficulties experienced in the working of the section it is proposed to suitably revise the valuation provision contained in section 4 of the act, providing, as far as practicable, for assessment of excisable goods at the transaction value, except in areas where there may be scope for manipulation (such as sales to or through related persons) and making ..... sent by road transport to packing stations located at faridabad (haryana), bangalore (karnataka) and howrah (west bengal) where they are got packed by independent contractors. ..... as the remaining 96% is concerned, it is also lifted by the three agents but they do so as the ..... of the assessed is lifted by three selling agents .....

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Nov 28 2013 (HC)

Baldev Raj Jaggi Vs. National Agricultural Cooperative Marketing Feder ...

Court : Delhi

..... the sale deed in question is clearly in contravention of the order dated 14.12.2007 and is subject to section 52 of the transfer of property act which, inter alia, provides that an immovable property which is directly and specifically in question in a suit or proceedings before a court, cannot be transferred, so as to affect the rights of any other party except under the ..... a conjoint reading of the two orders would clarify that whereas the first order lifted or vacated the attachment made earlier in respect of two properties, which concededly did not include the property in question, yet, the second order (of 18.12.2007) specifically vacated the attachment in respect of ..... to be a gross undervaluation, and although not pleaded, the learned single judge took judicial notice of this fact in holding that such a transfer would also violate section 53 of the transfer of property act, 1882 and thus, be voidable at the instance of the decree holder, nafed, for that reason.10. ..... it would be useful to recollect the observations of the karnataka high court in basavegowda and etc. v. s. ..... further, it is argued that this sale is not hit by section 53 of the transfer of property act, given, first, that the sale was itself permitted by the court in the above order, and secondly, that third party bona fide purchasers are ..... the party to the litigation the other party will be put to more hardship and only to avoid such prejudicial acts by a party to the litigation these provisions are in existence. .....

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Feb 04 1987 (TRI)

Rasoi Limited Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1987)(11)LC820Tri(Delhi)

..... a division bench of the karnataka high court has held [1986 (24) elt 23 (karnataka) - alembic glass industries ltd. v. u.o.i. ..... and asserted that the lower authorities were justified in 'lifting the corporate veil' and unmasking the 'colourable device' adopted by the appellants to suppress the real value of their compressed oxygen gas. ..... section 4(4)(d)(i) of the central excises and salt act, 1944 makes a specific provision for excluding the cost of packing which is of a durable nature and is returnable by the buyer to the assessee. .....

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Mar 13 2015 (HC)

Cit Vs. Kei Industries Ltd.

Court : Delhi

..... xxxxx58 when the facts of the present case analysed in the light of the provisions of sub-section (3) to (6) of sub-section 10b, more particularly, clause (ii) of sub-section (6) and ratio laid down by the hon ble karnataka high court and itat, chennai, the losses of eligible units are to be set off against the profits of such eligible units in the subsequent years. ..... . the result of this retrospective amendment is that even the bar on claiming the benefits of carried forward losses and allowances after the period of tax holiday is over was lifted and from the assessment year 2001-02, irrespective of the fact that the profits from the eligible unit do not enter the field of taxation, the assessee would be still entitled to claim those ..... claimed and allowed as a deduction under any of those provisions for any assessment year, deduction in respect of, and to the extent of, such profits and gains shall not be allowed under any other provisions of this act for such assessment year and shall in no case exceed the profits and gains of such undertaking or unit or enterprise or eligible business, as the case may be. ..... . it has to be kept in mind that the definition section would not apply if the context requires otherwise; in other words, if the scheme of the act relating to the charge of income tax clearly makes it impossible for any deduction to be allowed once the total income is determined, then it would be futile to still insist on applying the definition of the expression total .....

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