Judgment Search Results Home > Cases Phrase: patents amendment act 2002 section 32 amendment of section 67 Court: delhi Year: 2005 Page 8 of about 83 results (0.170 seconds)

Saw Pipes Ltd. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2005)94TTJ(Delhi)1036

..... in law. cancellation of the assessment is called for only if there is something totally or basically wrong in the assessment and is not capable of being remedied by amendment to the assessment order itself. it will be appreciated that out of six issues outlined in the show-cause notice, the learned cit found the assessment order erroneous only ..... without proper examination. in this connection, you may refer to the judgment of the hon'ble delhi high court in the case of cit v. motor general finance ltd. (2002) 254 itr 449 (del), wherein the court held as follows : "from the conspectus of the decisions as noticed hereinbefore, there cannot be any doubt whatsoever that the nexus ..... the courts in the following cases that revision under section 263 of the act is not warranted even where only a facet of a claim has been examined by the cit(a) :p. das & co. v. dy. cit 8. sahara india mutual benefit co. ltd. v. asstt. cit (2002) 74 ttj (all) 67ito v. ahmedabad engg. & services co-op. society .....

Hero Honda Motors Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)103ITD157(Delhi)

..... accounting for warranty from cash to mercantile system. according to assessee, this change in method of accounting became necessary in view of the amendments to provision of section 209(3) of the companies act, 1956, whereby the assessee was required to follow the accrual system of accounting. the assessee also made a reference to the opinion ..... that payments made for the right to have access to the technical knowledge and the fruits of continuing research and experience of a foreign company and to use its patents and trademarks were on revenue account. in alembic chemical works co. ltd. v. cit (supra), the supreme court again held that a lump sum consideration ..... i) cit v. sudarshan chemicals industries ltd. (2000) 245 itr 769 (bom) (iii) ifb agro industries ltd. v. dy. cit (2003) 78 ttj (cal)(sb) 177 : (2002) 261 itr 17 (cal)(sb)(at) 36. the learned departmental representative relied on the orders of the revenue authorities. we have considered the rival submissions. as far as the interest .....

Deputy Commissioner of Income Tax Vs. Royal Jordanians Airlines

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)283ITR28(Delhi)

..... successor in all its rights and obligations." 47. the learned counsel further argued that the change of facts could at best be applicable only from asst. yr. 2002-03 and had no bearing in relation to the assessment years under consideration by us.48. the learned counsel for the assessee clarified the constitutional basis of the creation ..... 2000-2001 rja filed return of income on 29th nov., 2000 declaring nil income. the learned ao completed the assessment order under section 143(3) on 30th oct., 2002. she found that dtaa between india and jordan had come into effect from 1st april, 2000 for income earned in india. as per dtaa income of rja from operation ..... as regards proceedings for death or personal injury or damage to or loss of tangible property caused: by an act or omission in the united kingdom; nor is there immunity in the case of proceedings relating to united kingdom patents, trade marks, and similar rights belonging to the state, or to the alleged infringement in the united kingdom .....

Napar Drugs Pvt. Ltd. Vs. Dcit

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)98ITD285(Delhi)

..... practice" ignores the prevalent malpractice that was noticed by the direct taxes enquiry committee and the recommendations made by the said committee which led to the amendment of the act by the finance act of 1972, whereby the exemption from tax that was available in respect of winnings from lotteries, crossword puzzles, races, etc., was withdrawn. similarly, ..... to the file of assessing officer for adjudication afresh.? i have received the following proposed question under section 255(4) of the i.t. act. 1961 in ita no. 206/del. /2002. whether on the facts and findings, issue being identical and covered by various tribunal orders arising from the same search and in the hight ..... should en mass sign these blank documents and deposit them with the chartered accountant? the learned dr referred to the letter of the assessee dated 28.5.2002 addressed to the assessing officer and placed at pages 6 to 12 of the assessee's paper book. according to the assessee, the papers found were advance .....

Indian Telecom Service Vs. Union of India (Uoi) and ors.

Court : Central Administrative Tribunal CAT Delhi

Reported in : (2006)(3)SLJ196CAT

..... contention that if a small segment of officers belong belonging to group a is allowed prospective date of absorption which is different from 1.10.2000, it will be patently and perse illegal and arbitrary. this will not satisfy the test on reasonableness and the law on the said subject laid down by the hon'ble supreme court. ..... rights without the support of a valid law. the tenure cannot be taken away by rule or an act which is inconsistent with article 311(1) and (2) of the constitution, both before and after the amendment of that article. after amendment of article 311(1) a permanent government servant holds office during good behaviour and the doctrine of ..... respondents have grossly failed to evolve a comprehensive package for setting up bsnl. he further maintained that in the law laid down by the hon'ble supreme court in 2002(2) scc 333 balco employees' union (regd.) v. union of india and ors., judicial review is not completely ousted and reasonableness of the executive action can always .....

Ms. Payal Kapur Vs. Asstt. C.i.T.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)104TTJ(Delhi)690

..... that compensation was also paid for certain., changes made in jva on account of replacement of gillette by newell rubbermaid and in this connection, reference was made to amended clause 2.2 and new products were introduced alter newell joined in joint venture. we are unable to find any substance in this contention.in the notice dated ..... it be held that amount received by assessee's was merely a capital receipt and, not assessable to tax as business income under section 28(1) of the act.11. we have heard the rival contentions, carefully considered the submissions made by both the parties and perused the material on record. we first deal with the preliminary ..... of carrying business or profession and, since receipt arose from the material breach of joint venture agreement, it was exigible to tax. under section 28(i) of the act. it was. further held that members of jain group through the instrument of joint venture agreement, not only contributed to the formation, promotion and financing of joint .....

Majestic Auto Ltd. and Shri Pankaj Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... is based upon the presumption that the dealers were the agents of mal and hence dealers' premises was "place of removal" under sec.4 of the central excise act as amended from 28.9.1996, while the factual position is that the title to goods stood transferred from mal to dealers at the factory gate and therefore, the dealers premises ..... in the present case. therefore, the finding of non existence of seller buyer relationship between mal and its dealers on the basis of incorrect interpretation of loi is patently wrong.17. the commissioner has compared return of stocks lying unsold in swil case with the rebate/discount in price shared between mal and its dealers to conclude that ..... see page 69 of vol.3 part i) mal had cited the tribunal decision in associated strips and also the decision of frexton cables (india) v. cce, delhi (2002(142) elt 694) to support their contention that the goods were sold by them to dealers at the factory gate, the transfer of possession of goods was effected at the .....

Joint Commissioner of Income Tax Vs. Bali Medical and Dental Centre

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2005)98TTJ(Delhi)644

..... search could not be said to be an evidence 'found' as a result of search though the same may be an evidence 'obtained' during search." after considering the amendment introduced in the provisions of section 158bb(1) w.e.f. 1st july, 1995, it was held that no addition on the basis of statement recorded during search could ..... disclosure statements. it was held that no addition can be made on the basis of such confession.6.31. in the case of chitra devi v. asstt. cit (2002) 77 ttj (jd) 640, the jodhpur bench of the tribunal has also considered the same issue.in that case the addition was made on the basis of the ..... under which search takes place and the psychological pressure on the parties searched at that time, the following observations have been made : "a search operation, particularly under the it act is a lawful invasion on the privacy, life and property of a citizen which may affect him/her mentally also, causing several other inconveniences, hardships, embarrassment and harassment. .....

Shree Shyam Kamal Industries (P) Vs. Ito, Coy. Ward 8(3)

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2005)4SOT146(Delhi)

..... year 1996-97. as far as assessment years 1991-92 to 1995-96 were concerned, the position remained unaffected even after amendment.the learned counsel argued that the assessing officer completely erred in initiating proceedings under section 147 more so after the expiry of ..... on the basis of past rent by way of 'other income'. therefore, non-disclosure of material facts necessary for assessment was patent on the face of the records. the assessee declared the income as business income in the garb of other income. there was ..... by the assessee subsequent to the financial years under assessment and levy of interest under sections 234b and 234c of the act.2. facts of the case leading to these appeals briefly are that for the assessment years before us the following ..... society v.cit (1979) 119 itr 996 (sc), cit v. kelvinator of india ltd. (2002) 256 itr 1 (del)(fb) and united electrical co. (p) ltd. v. cit (2002) 258 itr 317 (del) in that respect. he mentioned in particular the judgment of hon'ble .....

Patel Engineering Ltd. and anr. Vs. National Highways Authority of Ind ...

Court : Delhi

Reported in : AIR2005Delhi298; 2005(1)CTLJ377(Del); 118(2005)DLT623; 2005(80)DRJ458

..... credit for performing the surat contract, and that lg ought not to be given that credit, issuance of the certificate dated 19th march, 2004, and later the amended one dated 13th may, 2004, (to incorporate the scope of additional works awarded by nhai) are matters of record. nhai, however, contends that these experience certificates ..... petitioners enclosed the experience certificate issued on 19.3.2004 along with the technical bid.7. the experience certificate earlier issued on 19.3.2004 was subsequently amended by nhai, on 13.5.2004 to include additional work - resulting in value of the works thereforee, being shown as rs.2550 millions. the relevant ..... performed the entire obligations under the surat contract, the responsibility of the execution of which had been shouldered by them exclusively since 2002. it is submitted that the respondents were bound to act on the basis of that certificate and the nhai could not go back from its representations made and certificates issued. mr. desai .....