Judgment Search Results Home > Cases Phrase: protection of human rights act 1993 chapter vi human rights courts Court: income tax appellate tribunal itat delhi Page 1 of about 6 results (0.143 seconds)

Sitaram Arvind Kumar Vs. Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1986)19ITD780(Delhi)

..... amount or interest thereon as they apply in relation to a compulsory deposit or, as the case may be, interest on such deposit.section 17 of the above act provides protection against attachment of compulsory deposit. sub-sections (1) and (2) thereof read as below : (1) the amount of compulsory deposit and interest thereon standing to the credit of ..... it, but that section would not make what was already exempt under section 2(e)(2)(ii) exempt as a bank deposit and thereby take away from it the protection of the relevant provisions of the act. if a certain item was available for exemption under two different clauses, the more correct view to be taken, according to the ..... ' in this section would attract within its ambit or scope a deferred annuity policy based on human life, it being a life insurance policy and, therefore, unless there was some warrant to cut down the ambit or scope of that section, a right or interest of an assessee in such a policy would be exempt from the charge of wealth .....

M/S. L.G. Electronics India Private Limited Vs. the Asstt. Commissione ...

Court : Income Tax Appellate Tribunal ITAT Delhi

..... years, there may be room for different interpretations leading to uncertainties with regards to determination of alp of an international transaction. while it would be necessary to protect our tax base, there is a need to ensure that tax-payers are not put to hardship in the implementation of these regulations. that is why the ..... on the profits, income, losses or assets of such enterprises. a transaction is the transfer of goods or services, involving a physical product or knowledge or a right to use or exploit an intangible asset. the definition of the word 'transaction' is an inclusive one. it includes an arrangement, understanding or action in concert, ..... made by the domestic entity, with the foreign entity, which is its associated enterprise within the meaning of section 92a of the act, taking into consideration all the rights obtained and obligations incurred by the two entities, including the advantage obtained by the foreign entity. (4). p. 258 of the report: -`in our opinion, if .....

Shri Manoj Aggarwal, Bemco Vs. Dcit

Court : Income Tax Appellate Tribunal ITAT Delhi

..... paise per rs. 100/- as was estimated in the case of manoj aggarwal. the assessing officer further added the commission income in the assessment of bemco on protective basis, the substantive addition having been made in the assessment of manoj aggarwal. it may be noted that the total purchases were shown by bemco at rs. ..... appeal, the cit (appeals) held that the availability of cash could not be explained out of the known sources of income of the assessee and was, therefore, rightly added as income. he however observed that the income must have arisen to the assessee from conducting the business of accommodation entries for which additions were already made. ..... documentary evidence, the same can be overlooked if there are surrounding circumstances to show that the claim of the assessee is opposed to the normal course of human thinking and conduct or human probabilities. this principle has been laid down by the supreme court in two leading cases - cit v. durga prasad more and sumiti dayal v. .....

Amarjit Singh Bakshi (Huf) Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2003)263ITR75(Delhi)

..... mentioned above. however, no explanation was filed by the assessee. accordingly the addition of rs. 6,83,50,000 was made in total income of the assessee on protective basis. the assessment was completed on 31st march, 1998.29. as we have already stated that notice under section 158bd was issued lastely on 23rd sept., 1997. similar ..... as had been done by the learned jm.44. in respect of the aforesaid submissions, i am in part agreement with the learned departmental representative as she is right in contending that if the opportunity for cross-examination has not been allowed vis-a-vis the initial statement, but if the subject-matter of the subsequent statements ..... subsequent retraction; (xxxviii) a reasonable inference had to be drawn from the evidence in question and the matter could even be decided on the principle of preponderance of human probability; (xxxix) that the entire amount of rs. 7 crores and odd should have been subjected to tax since the total payment would have been made by the .....

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

Court : Income Tax Appellate Tribunal ITAT Delhi

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

..... as royalty under the main provision. the argument of mr.dastur, the learned counsel for ericsson is two fold. it is firstly contended that computer software is protected by the copyright law of india and section 2(o) of the copyright act, 1957 defines "literary work" to include computer programmes, tables and compilations including ..... hardware of the cellular operators and without which no connectivity with other persons will be feasible. he has further held that such use is made without any human intervention on the part of the assessee because after providing connectivity the software of the gsm becomes available to the subscribers of the cellular operators without any ..... of a program copy. the rights transferred in these cases are specific to the nature of computer programs. they allow the user to copy the program, for example onto the user's computer hard drive or for archival purposes. in this context, it is important to note that the protection afforded in relation to computer programs .....

Food Specialities Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1995)54ITD352(Delhi)

..... relates to sales promotion. since the terms and conditions of the agreement establish that the expenditure incurred by the assessee was partly for sales promotion and partly for protecting the goods from damage etc., there was justification for apportionment of the expenditure. the cit(a) in the preceding year has apportioned the expenditure between the two ..... thus a perusal of these clauses of agreement make it clear that the expenditure in question is for display of the company's products and for sales promotion and rightly debited and grouped by the assessee under the head 'advertisement and sales promotion' in the published accounts. therefore, keeping in view the totality of the facts stated ..... amended rule 79(1), "on payment of the excise duty by the holder of the d-2 licence, a distillery pass for removal of spirit fit for human consumption may be granted in favour of any of the following persons only". four kinds of persons were specified of whom the holder of a licence for sale of .....

Shantanu Kumar and Others Vs. Uoi and Others

Court : Income Tax Appellate Tribunal ITAT Delhi

..... prohibited by the supreme court in prem shankar shukla v. delhi administration (1980) 3 scc 526. the petitioner s handcuffing amounted to infringement of their human rights apart from violation of the supreme court judgment. 9. it is stated that when the petitioners were produced before the learned metropolitan magistrate ( mm ) ..... not hijacked by the anti-social elements. mass protest is a potent symbol of the exercise of this right, but the protection of this right extends only in respect of a "peaceful" assembly. this right does not cover a demonstration where the organizers have violent intentions which result in public disorder. the ..... the fundamental rights were included in the constitution because they were considered essential for the development of the personality of every individual and to preserve human dignity. the framers of the constitution regarded democracy of no avail if civil liberties, like freedom of speech and expression were not recognised and protected by the state .....