Judgment Search Results Home > Cases Phrase: multimodal transportation of goods act 1993 section 23 general average Court: delhi Page 9 of about 190 results (0.216 seconds)

inter Care Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1997)LC717Tri(Delhi)

..... supply of uniform highly specific antibodies." the monoclonal antibodies are often freeze-dried for giving them a longer shelf life and easy storage and transportation. the process of freeze-drying is technically called 'lyophilization'. lyophilization is defined as under: "this is a process by which biologically active substances ..... technique).based on the above, the department was of the view that the goods were not "agglutinating sera" but a pregnancy test kit/diagnostic reagents for detecting hcg in urine. trade enquiries revealed that the term "agglutinating sera ..... bottomed glass tube filled with accusphere (spherical solid particle) and (2) one dropper containing buffer solution in glass tube. the labels found with the goods, indicated them as "biological diagnostic reagents". the importers' catalogue printed in india indicated that the product is about "pregnancy diagnosis through colour change" (spia .....

Motorola Inc., Erisson Radio Vs. Deputy C.i.T.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2005)96TTJ(Delhi)1

..... therefore, thought it fit that there should be some arrangement in india for organizing the reception of such engineers, helping them in their customs clearance, their transportation, accommodation, maintenance of their residential buildings, making travel arrangements, providing facilities like telephone, telex, accounting, secretarial and other assistance. to achieve this, the ..... 048,263, which according to him constituted a substantial portion of the overall contract price of us $ 15,466,862, clause 10 which referred to transportation, clause 14 which referred to the project control and clause 15 which referred to the acceptance and clause 19 which referred to assignment of the contract ..... pvt. ltd. v. cit ((1992) 198 itr 543). it provides a good illustration to explain the scheme.their lordships made the following pertinent observations at page 547:- "the decision of the supreme court in the aforesaid kulu valley transport's case (1970) 77 itr 518, meets the argument of mr. chanderkumar .....

Shri Sanjeev Malhotra Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2004)91ITD76(Delhi)

..... course of hearing, the counsel for the assessee was specifically asked whether there is any evidence of custom clearance or the mode of transport for export of goods. however, the answer was in negative. according to him, the goods were sent through some persons going abroad but he could not substantiate the same by any evidence. on the other hand, the ..... the assessee and, therefore, he ceases to carry on the business of export. (c) the assessee has not been able to prove the actual transportation of goods outside india. hence, there was no export in the year under consideration.in view of such submissions, it was pleaded on behalf of the revenue that assessee could ..... are (i) copy of purchase bills; (ii) invoice of export sale; and (iii) copy of the certificate of foreign inward remittance. admittedly, there is neither any evidence for transportation of goods from india to foreign country nor any evidence in the form of custom clearance. the only submission of assessee's counsel is that .....

Vodafone Mobile Services Limited vs.commissioner of Service Tax, Delhi

Court : Delhi

..... promotion, market research, storage upto the place of removal, procurement of inputs, (v) services used in relation to activities relating to business and outward transportation upto the place of removal; relation in to ceac122016 and other connected matter page 60 of 67 to manufacture of each limb of the definition of input ..... because they are transported in dismantled condition. rule 2(a) of the rules ..... and without dismantling into its components/ parts, the goods would be considered to be moveable and thus excisable. the mere fact that the goods, though being capable of being sold or shifted without dismantling, are actually dismantled into their components/ parts for ease of transportation etc., they will not cease to be dutiable merely .....

Sanjay Bhandari and Anr Vs. Central Bureau of Investigation

Court : Delhi

..... and use of forged documents as genuine as contained in the fir could not be substantiated on account of the non-availability of the documents pertaining to the transportation of goods (lorry receipts)."52. it was not mentioned in the fir about the floating of any company by the name of m/s indian herbs by the petitioner ..... and use of forged documents as genuine as contained in the fir could not be substantiated on account of the non-availability of the documents pertaining to the transportation of goods (lorry receipts)" in the entire fir there is absolutely no mention of floating of any company by the name of m/s indian herbs by shri ..... that (i) the bills which were discounted were returned unpaid due to defect in the medicine/product, (ii) irregularities in the accounts arose due to nonsalability of goods / return of goods sold and diversion of funds (for payment of outside creditors, advertisement and publicity charges etc.) (iii) market survey indicated that the existing as well as the .....

Degremont India Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1996)59ITD423(Delhi)

..... and engineering for providing civil facilities, carrying out civil work, site fabrication, painting, installing and laying required electrical installation, packaging, forwarding, loading and unloading, transportation, storage at site, erection, supervision, insurance charges, etc., now hereinafter referred as part ii. however, works contract tax will be paid by the purchaser ..... of the assessee for grant of deduction under s. 80-i. he also explained that s. 80-ia(8) uses the expression "goods". the expression "goods" has been defined in art. 366 of the constitution of india as including all materials, commodities and articles. he also invited our attention ..... word 'manufacture' includes any process incidental or ancillary to the completion of a manufactured product. hence any process by which an object becomes new commercial goods, having a distinctive name, character or use would be manufacture. the appellant claimed that assembling of weighbridges by it out of imported load cells, .....

Oil and Natural Gas Commission Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1999)69ITD69(Delhi)

..... the profits of the assessee's business. the expenditure was incurred for the purpose of facilitating the running of its motor vehicles and other means employed for transportation of sugarcane to its factories and was, therefore, incurred for running the business or working it with a view to producing profits without the assessee gaining any ..... stores (p) ltd. (1967) 66 itr 692 (sc). "sale is a transfer of property in goods or of the ownership in immovable property for a money consideration. but in exchange there is a reciprocal transfer of interest in immovable property, a corresponding transfer of interest in ..... transfer of property from one person to another; (ii) such a transfer (sale) should be for a price; and (iii) price as defined in the sale of goods act has to be in monetary consideration. the learned counsel invited our attention towards the following judgments to support this contention : 1.5(vi). cit vs. motors & general .....

Sushil Arora vs.state

Court : Delhi

..... and injury. ii. mr. surender kumar, ldc or any other record deeper/clerk from the office of motor licensing officer, sarai kale khan, central zone, transport department, new delhi 110013 alongwith the file relating to information furnished under the rti act vide communication no.mlo/cz/64 dated 8/3/2010. it is submitted that ..... alia, suggesting the standard operating procedure initially issued to be given statutory status, the ministry of road transport and highways of the government of india had issued a notification containing guidelines on 12.05.2015 for protection of good samaritans and a further notification issued on 21.01.2016 in accordance with para 1(7) and ..... orders came to be passed by the court towards development of legal framework to protect good samaritans i.e. members of the public who play a role in saving lives of victim. these orders resulted in the ministry of road transport & highways of the government of india issuing notification containing guidelines on 12th may, 2005 .....

Ajay Maken & Ors. Vs.union of India & Ors.

Court : Delhi

..... to relocation, including to present means of livelihood, earning, access to education for the children, access to health facilities, access to public transportation etc. information relating 112.11 the decision in sudama singh also acknowledged the ground realities of the life of jhuggi dwellers. emphasizing that jhuggi ..... the requirements would be context- specific. however, it noted that meaningful engagement would require that the parties engage with each other reasonably and in good faith. intransigent attitudes or the making of non-negotiable, unreasonable demands undermined the deliberative process . in the circumstances, the constitutional court found that ..... month (banerjee and duflo2006). temporary migration means temporary work and limits the scope for on-the-job skill formation. second, poor access to good education and health facilities in slums limits human capital formation among the slum-dwellers and especially their children. this is particularly unfortunate because india, .....

Smt. Urmila Devi and Anr Vs. Laxman Singh and Anr

Court : Delhi

..... in its discretion may direct otherwise by recording reasons therefore. the costs have to be actual reasonable costs including the cost of the time spent by the unsuccessful 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. ..... /2014 page 89 70. the division bench of this court has further considered yet another impact of frivolous and vexatious litigation. in 1995 (59) dlt604jagmal singh v. delhi transport corporation, the court was called upon to consider a challenge to the disciplinary proceedings at the hands of an employee of the delhi ..... transport corporation. while noticing the various reasons as to the self-imposed limitations on the courts in interfering with interlocutory stages of departmental proceedings, the court arrived at a .....