Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2006)103ITD389(Delhi)
..... plan was prepared in 1993. shri surinder kumar vadhwa denied having known any baldev singh. shri surinder kumar vadhwa also admitted having prepared building plans for construction of a shop for the assessee located in old bus stand and also building plan of sunder hotel building. that was submitted to municipal corporation. ..... etc. majority of addresses were of village dhanauri or yeti nagar, hansi. the assessee was originally inhabitant of village dhanauri and thereafter residing in a house constructed by him at yeti nagar. income-tax inspector was sent to verify the existence of various partners but only few persons mentioned in the partnership deed could ..... was therefore, apparent that personal expenditure of the assessee was being incurred from the receipts of liquor business at various places. certain bills relating to the construction of sunder hotel building were also found and seized from the residence of shri manohar singh. the learned ao has given illustration of such entries in .....
Tag this Judgment!Court : Delhi
Reported in : [2008]87SCL51(Delhi)
..... natural justice step in. the principles settled by ridge v. baldwin (1963) 2 all er 66 are well known. thereforee, to the extent, konkan rly.corpn.ltd. v. rani construction (p) ltd. : [2002]1scr728 states that no notice need be issued to the opposite party to give him an opportunity of being heard before appointing an arbitrator, with respect, ..... one must not, of course, construe even a reserved judgment of even russell l.j. as if it were an act of parliament.and, in herrington v. british railways board (1972) 2 wlr 537 lord morris said:there is always peril in treating the words of a speech or judgment as though they are words in a legislative ..... bench of this court and placed upon g.s. harmal v. union of india (1971) 2 delhi 129 wherein reliance was upon amalender ghosh v. district traffic superintendent, north eastern railway : (1960)iillj61sc ; champaklal chimanlal shal v. union of india : (1964)illj752sc ; state of u.p. v. akbar ali khan : (1967)illj70sc and parry-jones v. law society [ .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2007)293ITR68(Delhi)
..... of-pocket expenses incurred related to providing any services under this article. sheraton shall make available its comprehensive standards and technical assistance for design and construction of any new hotels to be covered by this agreement so that such hotel meets sheraton requirements of operating standards. sheraton shall not have ..... for the operation of such hotels has evolved a highly experienced organization for the provision of expert technological know-how in the planning designing construction decorating managing and equipping of hotels and motor inns throughout the world as well as for the training and development of key personnel to ..... rendering of any managerial, technical or consultancy services (including the provision of services of technical or other personnel) but does not include consideration for any construction, assembly, mining or like project undertaken by the recipient or consideration which would be income of the recipient chargeable under the head 'salaries'.41. .....
Tag this Judgment!Court : Delhi
Reported in : 137(2007)DLT195
..... adopted in order to give effect to the true intention of the legislature, the rule prohibiting courts from referring to parliamentary material as an aid to statutory construction should, subject to any question of parliamentary privilege, be relaxed so as to permit reference to parliamentary material.... 62. repelling the contention of mr. malhotra ..... reference to a larger number of english case. the same is the view of maxwell on interpretation of statutes, (11th edition), page 26. crawford on statutory construction (1940 edition) at page 340 says that resort may not be had to debates to ascertain legislative intent, though historical background in which the legislation came to ..... principles.' a hundred years ago, said the court in lyons' case, statutes were required to be perfectly precise, and resort was not had to a reasonable construction of the act, and thereby criminals were often allowed to escape. this is not the present mode of construing acts of parliament. they are construed now .....
Tag this Judgment!Court : Delhi
Reported in : 2007(2)CTLJ179(Del)
..... which reads thus:43. ...thus, it need to be reiterated that all the authorities concerned responsible for removal of hoardings particularly the mcd, ndmc, delhi metro, railway authorities and other bodies have violated the directions of the court with impunity. this attitude must come to an end forthwith. they are obliged not to ..... has been defined by the the american heritage dictionary of the english language, fourth edition as 'a temporary wooden fence around a building or structure under construction or repair; chiefly british a billboard.' further it has been defined by the cambridge international dictionary of english as a very large board on which advertisements ..... 10th december, 1997 and 30th january, 2001. the directions made on 29th september, 2006 stem from an abiding concern of court with regard to illegal construction and misuser. decongestion of the city, impact of congestion on health and life of the citizen, pressure on over burdened services and facilities which is clearly .....
Tag this Judgment!Court : Delhi
Reported in : 2007(99)DRJ366
..... legislature, the duty of the court is to see that the intention of the legislature is not frustrated. if there is any doubt or ambiguity, the rule of purposive construction should be taken to recourse to, to achieve the objectives. 'here, unlike in other cases, where public offences are to be dealt with through action by independent public ..... . procopiou (1966) 1 qb 878 : (1965) 3 all er 539 : (1965) 3 wlr 1011, 'is not to be imputed to a statute if there is some other construction available'. where to apply words literally would 'defeat the obvious intention of the legislation and produce a wholly unreasonable result', we must 'do some violence to the words' and so ..... a priori assumptions in the interpretation of statutes and courts should give effect to the terms of an enactment, in the light of their plain words:two principles of construction - one relating to cases omissus and the other in regard to reading the statute as a whole - appear to be well settled. under the first principle a .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2007)112TTJ(Delhi)917
..... necessity and when reason for it 4s found in the four corners of the statute itself. the 'causus omissus' cannot be readily inferred, it may be inferred when a literal construction of a particular section leads to manifestly absurd result which could not have been intended by the legislature or to avoid any part of the statute becoming meaningless or otiose .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2008)297ITR228(Delhi)
..... by the employer to an employee would be entitled to deduction, despite section 40(a)(v) and restrict the application of above provision to non-cash advantage. such construction, according to their lordship, would be quite irrational, defeating the very purpose of the legislation. the aforesaid view, as noted above, has not been approved by the ..... sum whatsoever will be entitled to deduction despite section 40(a)(v) because restriction is limited only to non-cash advantage given to the employee. such a construction appears to us to be quite irrational defeating the very purpose of prescribing the limit under section 40(a)(v) so as to dissuade an employer from paying ..... contract and merely results in the purposeless payment of astronomical sums. no employee may be worth being retained at such heavy cost to the employer. such an absurd construction of a contract of employment should be avoided.16. shri tulsiyan drew our attention to the decision of uttranchal high court in the case of cit v. .....
Tag this Judgment!Court : Delhi
Reported in : II(2008)BC619; [2009]151CompCas485(Delhi)
..... which affects substantive rights is presumed to be prospective in operation unless made retrospective, either expressly or by necessary intendment, whereas a statute which merely affects procedure, unless such a construction is textually impossible, is presumed to be retrospective in its application, should not be given an extended meaning and should be strictly confined to its clearly defined limits.(ii) law .....
Tag this Judgment!Court : Delhi
Reported in : 147(2008)DLT691
..... of a fundamental right to privacy analogous to the american fourth amendment we have no justification to import it into a totally different fundamental right by some process of strained construction. nor is it legitimate to assume that the constitutional protection under article 20(3) would be defeated by the statutory provisions for searches.it, thereforee, follows that neither by invoking ..... the spirit of our constitution nor by a strained construction of any of the fundamental rights can we spell out the exclusion of evidence obtained on an illegal search.25. so far as india is concerned its law of evidence .....
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