Judgment Search Results Home > Cases Phrase: multimodal transportation of goods act 1993 section 23 general average Court: delhi Page 13 of about 190 results (1.292 seconds)

Ram Piyare Satish Kumar and ors. Vs. Income Tax Officer.

Court : Delhi

Reported in : (1997)59TTJ(Del)352

..... have given complete details of such unrecorded purchases of cloth with full particulars as to its g.r. no., date of purchase, date of receipt of goods from the transport firm/companies and the number of bales purchased. the assessees were confronted with such details and they have duly admitted the fact of having made such unrecorded ..... and the purchase price was paid by all these dealers after realizing the sale proceeds of such unrecorded goods. on the other hand, the ao has observed that goods consigned from the same station and through the same transporter have partly been recorded and partly unrecorded by the assessed in his books of accounts. in the normal ..... which quality is not known, an average cost is taken. normally, the assessed had purchased silk from amritsar and as per the transporters register too in these consignments the quality of goods were that of art silk. i have examined the books of accounts, and some recorded purchase vouchers of the assessee. i have also examined .....

Maruti Udyog Ltd. Vs. Dy. Cit

Court : Delhi

Reported in : [2005]92ITD120(Delhi)

..... of timber and poles was recorded. the claim of the assessed was that the register was only the property mark register maintained for the purpose of obtaining transport permits from the forest deptt. and that the quantity as shown in the register was only an approximate quantity and all the purchases and sales were not ..... the transactions were directly between assessed company and uco bank which was duly approved by the various resolutions. in our opinion, if the employees had acted in good faith then it is the duty of the employer to defend them against any proceedings initiated against such employees otherwise the goodwill and image of the company would ..... on components for export purpose against the duty draw back as export of car had been made against such import. the decisions to the contrary are no longer good law after such amendment.(vii) regarding the scope of section 145a, it was submitted that originally, legislature proposed such provisions retrospectively with effect from 1-4- .....

Milkfood Limited Vs. Deputy Commissioner of Income Tax

Court : Delhi

Reported in : (1999)65TTJ(Del)848

..... officer; and the material officer. copies of material receipt vouchers for all the bills have been given in the paper book. the truck numbers and the quantity transported through each truck is duly mentioned with each invoice and with each material receipt. he has further submitted that the assessing officer himself in his notice dated 14- ..... the same was made by shri balwant singh and not by the assessee- company. it was also clarified that it was the supplier who made payment to the transporter for delivery of rice husk. the commissioner (appeals) on due consideration of the submissions made confirmed the disallowance of rs. 52,54,635 on account of ..... @ 490 per mt from certain parties during the year though there are purchases at higher rate also from certain other parties. further the parties willing to sell goods without billing normally charges lower rate. the assessee- company thus as per the modus operandi adopted has inflated the purchase rate by bringing in shri balwant singh as .....

G.S. Puri Vs. Indian Oil Corporation

Court : Delhi

Reported in : 1996IAD(Delhi)669; 62(1996)DLT438; 1996(36)DRJ433; (1996)IILLJ573Del

..... in. the name of m/s. abc enterprises and offered to undertake the work of handling as well as transportation of diesel at the site of pdc unit np.1. all these 8 contractors individually had good track record with the corporation and together they owned about 300 lorries and the corporation accepted their offer and gave ..... year. this contract was a composite contract in which m/s. abc enterprises transported the goods from the depot through the tankers at the pdc pam pore. the contract ..... them the contract which included transport and handling charges in april, 1991 for a period of 2 years extendable by one .....

Krishan Kumar Vs. Union of India (Uoi) and ors.

Court : Delhi

Reported in : 2000(54)DRJ675

..... implementing appropriate article numbering system; 12. to analyze the institutional framework-most conducive to the promotion of article numbering; 13. to study the article numbering requirements with special reference to transport, storage and distribution; 14. to study the impact of bar coding and other numbering systems on marketing; 15. to undertake advertising, publicity and exhibition to promote article numbering; 16. to ..... functioning of the federation, elected accordingly. it is a society, sponsored by co-operative lenders, interested in the welfare of consumers. its functions, thereforee, are to ensure availability of consumer goods at reasonable prices to the masses which is neither controlled nor directly related to the government.'14. to the same effect is another judgment dated september 18,1995 of this .....

Jindal Stainless Limited Vs. Icici Banking Corporation Limited and ors ...

Court : Delhi

Reported in : AIR2005Delhi53; I(2005)BC87; 2004(76)DRJ577

..... opening bank.5. though nhava sheva mumbai shall be the port of discharge but final place of delivery has to be icd, new dlehi, inland transportation charges in india in indian rupees from nhava sheva to icd, new delhi to be borne by the applicant.6. bills of lading and invoices must ..... revision) and some of the relevant provisions governing transactions under lcs are given below:-article 4in credit operations, all parties concerned deal with documents and not with goods, services and/other performances to which the documents may relate.article 15banks assume no liability or responsibility for the form, sufficiency, accuracy, genuineness, falsification or ..... bank informed the defendants that the dulien had negotiated documentary drafts. meanwhile after further negotiations between the plaintiffs and the vendees the price of the goods sold was reduced and consequently the commission payable to marco polo stood reduced but the defendants were not informed of this fact. only after notifying .....

Willard India Ltd. Vs. Deputy Commissioner of Income Tax. (Dy. Cit V. ...

Court : Delhi

Reported in : (1997)58TTJ(Del)369

..... expenses were spent on employees. assessed produces or manufactures automotive batteries. depots and marketing divisions are located or scattered all over india. buyers are mostly govt. deptt., state transport corporations. up to asst. yr. 1983-84, 50% of expenses were allowed as deductions. admittedly, in the preceding assessment year (asst. yr. 1983-84), the ..... payment of custom duty against certain advance licences issued by the government. these licences are given to an exporter who uses imported raw material for his exportable goods. this amount of license is an incentive to the exporter which reduces the cost of imported raw material and enables him to keep prices of his ..... . rule 6dd(e) would show that where the payment is made by way of adjustment against the amount of liability incurred by the payee for any goods supplied or services rendered by the assessed to such payee is an exceptional circumstance. here, the employees went on tour and incurred several items of expenditure .....

Kusum Kumria and Others Vs. Pharma Venture (India) Pvt. Ltd. and Anoth ...

Court : Delhi

..... v. union of india, the supreme court observed that costs awarded should be the actual realistic costs including the cost of the time spent by the successful party, the transportation and lodging, if any, or any other incidental costs besides the payment of the court fee, lawyer's fee, typing and other costs in relation to the litigation. ..... principle that even if the coparcener had transferred more than his share, a purchaser could validly acquire only the share of the coparcener. 93. this principle was also held good by the supreme court in a pronouncement reported at (1996) 11 scc 164 anand dev puri and ors. v. guriqbal singh and ors. the relevant extract is ..... thereafter filed i.a.no.10702/2001 alleging that the defendant no.1 had removed their locks from the basement; are constructing on the second floor and have placed goods in the drive way to take illegal possession of the property. on this application, an order of status quo was passed. 82. on 27th november, 2001 apprehending .....

Delhi Transport Corporation Vs. Sh. Mohinder Tokas and ors.

Court : Delhi

..... is extracted hereunder:12. for concluding the analysis it is necessary now to refer to the judgment of this court in the case of general manager, kerala state road transport, v. susamma thomas: (1994) 2 scc 176.in that case this court culled out the basic principles governing the assessment of compensation emerging from the legal authorities ..... of the accident is to be taken into consideration for determining the loss of dependency (sarla verma (smt.) & ors. v. delhi transport corporation & anr., (2009) 6 scc 121). if there is evidence with regard to good future prospects, an addition of 50% is to be made if the deceased is aged less than 40 years. (sarla verma). if ..... section 166 of the act, the negligence is required to be proved on the touchstone of preponderance of probability.10. in bimla devi and ors. v. himachal road transport corporation and ors., (2009) 13 sc 530.while holding that in a petition for award of compensation, the negligence has to be proved on the touchstone of .....

Assam Asbestos Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1993)(63)ELT141TriDel

..... , it appears from the order of the collector the assistant collector approved the price list under part-i by including the cost of transportation. in other words, part i price includes the cost of transportation. according to the judgment in bombay tyres international, the assessable value is to be determined by excluding the equalised freight. therefore, the ..... allowed prior to removal of goods.5. according ,to the appellants instead of taking the amount of trade discount in the sale bills, the practice is to make payment of consolidated amount of ..... discount of 1.5% of stockist price inclusive of duty. the said discount was claimed in accordance with the normal practice at the time of removal of goods.these discounts were declared in the price list as well as in the contracts with the stockists/dealers. the buyers were well aware of the general trade discount .....