Judgment Search Results Home > Cases Phrase: preservation of trees act 1976 chapter 1 preliminary Court: mumbai Page 16 of about 413 results (0.110 seconds)

Wallace Flour Mills Co. Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1985)12ITD577(Mum.)

..... would not justify the initiation of acquisition proceedings in the present case. the learned counsel submitted that the proceedings for acquisition of the property under chapter xx-a of the act was quasi-criminal proceeding, as has been held in cit v. smt. vimlaben bhagwandas patel [1979] 118 itr 134 (guj.)and cit v. amrit sports industries ..... furnish any worthwhile evidence in the matter.17. shri s.p. mehta, the learned counsel for the appellants, is justified in his submission that the iac has acted merely on suspicion and not on any valid material when he initiated the acquisition proceedings. he pointed out that the iac had relied on the location of the property ..... some material which would at least suggest or indicate a probable intention on the part of the appellants to evade their tax liabilities under the 1961 act or under the 1957 act. unfortunately, in the present case, the revenue has been unable to point out any such material to justify the initiation of action under section 269c .....

Enercon (India) Ltd. and Others Vs. Enercon Gmbh and Another

Court : Mumbai

..... have powers to award and/or enforce specific performance. the award of the arbitrators shall be final and binding on the parties. in order to preserve its rights and remedies, either party may seek preliminary injunctive relief or other temporary relief from any court of competent jurisdiction or from the arbitration tribunal ..... makes it clear that the matter in dispute shall be referred to and finally resolved by arbitration in accordance with the provisions of the arbitration and conciliation act, 1996 (or any statutory modification, enactment or amendment thereof) and the venue of arbitration shall be hong kong. this interpretation does not render any ..... award costs and reasonable expenses (including reasonable fees of counsel) to the parties that substantially prevail on merit. the provisions of the indian arbitration and conciliation act, 1996 shall apply as can be seen that after providing for award costs and reasonable expenses (including reasonable fees of counsel) to the parties that .....

Satellite Television Asian Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)99ITD91(Mum.)

..... been expressly provided in the respective statute. one example is that of territorial waters, continental shelf, exclusive economic zone and other maritime zones act, 1976 (tw act). the tw act provides the legal framework specifying the nature and scope of india's rights and jurisdiction in relation to matters concerning maritime zones and maritime boundaries ..... scope of the respective enactments have been provided in a wider expression whereas no such wider expression is called for in the administration of the it act.15. the act provides for an exhaustive and express machinery for the recovery and collection of taxes in chapter xvii. section 173, 195 and 192 lay down ..... non-resident television content aggregators ('channel companies') in computing the income of the appellant by applying the provisions of section 40(a)(i) of the it act, 1961 ('act') to the aforesaid payment.the learned cit(a) has erred in concluding that the appellant is not a telecasting company and failing to apply the .....

Vidarbha Irrigation Development Vs. Joint Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)102ITD1(Mum.)

..... all liabilities which are enforceable against the corporation shall be enforceable against the slate government.48. the learned standing counsel for the revenue submitted, generation of electricity, preservation of water and belter management of it through construction of dams, canals, etc. leads to development. but it is not direct and immediate planning, development or ..... has to be understood in a wider sense and establishment of industries is one of the modes of development - such an interpretation would preserve the object of section 10(20a) of the income-tax act, 1961.39. the learned counsel submitted, it is important to note that by virtue of section 15 of the vidc ..... ble supreme court held, is one of the modes of development and such an interpretation would preserve the object of section 10(20a). the learned counsel further submitted, when the object is such, an interpretation which would preserve it should be accepted even if the provision is capable of more than one interpretation. in .....

M/S. Lok Holdings and Constructions Ltd. and Others Vs. Municipal Corp ...

Court : Mumbai

..... under article 226 of constitution of india, when not complied and if wilfully disobeyed, would definitely render the company liable to civil contempt under contempt of courts act as well as under article 215 of constitution of india. merely because the high court rules provide that order passed by this court under article 226 is ..... be granted without obtaining no objection from the concerned authority. in our opinion, as there is a statutory enactment occupying the field, viz. the works of defence act 1903, the government may not have the power to issue such instructions in respect of defence establishment in relation to which there is no notification as contemplated by ..... notification was cancelled. thus, it is common ground before us that there is no notification presently in force issued under section 3 of the works of defence act 1903. on behalf of the respondents, reliance was also placed on a letter dated 4th november 2010 issued by the government of maharashtra to the commissioner of .....

Tata Chemicals Limited Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1998)67ITD56(Mum.)

..... be that mr. tralshawala's appointment as "authorised representative' is invalid, and the further consequence would be that he cannot validly appoint mr. modi "to act" for him.28. arguments were advanced by both sides on the question whether the requirement that the notification should be gazetted is a mandatory requirement or is ..... where the cleavage between the original and appellate jurisdictions continued to be marked due, as we have seen, to historical reasons, the functions of pleading and acting, which a legal practitioner normally combines in his own person were bifurcated and assigned, following 'the usage and the peculiar constitution of the english bar' (per ..... the cpc in 1926, wherein the committee made the following remarks : "we, therefore, propose that all practitioners shall be required to file vakalatnama, when they act, but that when they merely appear and plead they shall be allowed the option of filing memorandum of appearance .... we would not however, apply this rule .....

Tata Chemicals Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2000)72ITD1(Mum.)

..... of mahindra & mahindra ltd. v. dy. cit [1997] 61 itd 129 (mum.), we hold that the depreciation cannot be disallowed under section 37(4) of the act. the contention against the disallowance of the salaries and food expenses under section 37(4) is not pressed.accordingly the assessing officer is directed to modify the disallowance. the ..... the assessee-company. it was first incorporated as a "private limited" company but later it became a public limited company by virtue of section 43a of the companies act and mention to this effect has been made in the certificate of incorporation. in the year 1989, tfl was amalgamated with the assessee-company under orders of the ..... in cloth and also speculation business. the question was whether both the businesses constituted a single business for the purpose of section 24(2) of the income-tax act, 1922. a number of circumstances were relied upon by the tribunal in support of the finding that both the businesses were distinct and separate. the high court .....

Burroughs Wellcome (i) Ltd. Vs. American Home Products and anr.

Court : Mumbai

Reported in : 2002(25)PTC747(Bom)

..... index of pharmaceutical trade marks 1989-90, 13th edition published by ins list many trade marks (including some of those of the petitioners) having the prefix act and acti.the submission of the petitioners are therefore, erroneous considering that there was material before the second respondent.9. lastly, the test of common elements. ..... . the preparation of petitioners under the trade mark actiefd is a scheduled drug and can be dispensed only under stringent indications prescribed by the drugs & cosmetics act and rulesframed thereunder by a skilled chemist. hence, the chances of confusion or deception or likelihood thereof would be greatly diminished. in cadila case (supra) ..... in respect of medicinal preparations. this aspect has been ignored by the second respondent. this was an important aspect under section 11(a) of the act and second respondent is not required to consider possibility of confusion by similarity of marks alone. the second respondent has taken a truncated view of the .....

C.i.T. Mumbai City Xiv, Mumbai Vs. the Income Tax Settlement Commissio ...

Court : Mumbai

Reported in : 2000(4)ALLMR604; 2001(1)BomCR167; [2000]246ITR63(Bom)

..... at the option of the assessee for settlement of the tax liability of the assessee as also his liability for further proceedings or prosecution under this act or other acts, even while the assessee continues to be honest and deliberately fails to make a true and full disclosure of the extent of the income which ..... settlement commission to have considered whether additional or supplementary report from the commissioner immediately after second disclosure as contemplated under section 245-d(1) of the act was necessary and ought, to have further considered whether an opportunity to the commissioner to file his objection and advance his submissions in support of his ..... of law in order to appreciate the controversy are enumerated hereinbelow :-the chapter xix-a providing for settlement of cases was introduced in the income tax act, 1961, pursuant to the recommendations of the direct taxes enquiry committee headed by justice wanchoo.it is also necessary to notice a few provisions relevant herein .....

Popcorn Entertainment Corporation, Through Is Proprietor Shri Nilesh G ...

Court : Mumbai

Reported in : 2009(6)BomCR52

..... place the proposal of the petitioner before the board of directors. cidco further requested the petitioner to submit registration certificate either under the trust act or the society registration act before allotment/ possession of the land so that the case of the petitioner could be considered for allotment at subsidized rate in terms of ..... the allotment letter, the petitioner could ask extension of second installment up to 29th december, 2005. 29. the petitioner trust was registered under the bombay public trust act, 1950 on 19th april, 2005. the petitioner submitted documents to cidco on 25th may, 2005 evidencing registration of the trust. 30. the petitioner, on 20th july ..... cidco has laid stress. in banthia' s case (supra) considerable construction was made on the allotted plots and, therefore, the supreme court observed that having acted and held out assurances to the appellants, which caused the appellants to alter their position to their prejudice, it was not open to cidco to take a .....