Judgment Search Results Home > Cases Phrase: sashastra seema bal act 2007 section 128 finding and sentence of a summary force court Page 15 of about 879 results (0.128 seconds)

The Dy. Commissioner of Vs. Bijal Investment Co. Pvt. Ltd.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (2007)108ITD432(Ahd.)

..... shares in respect of which it is a member, would not, thereby obviate, or cause to nullify or render nugatory, the effect of section 536(2) of the companies act, which shall have effect, as also confirmed by the ol, with all its incidental effects and consequences. the assessee has pressed an argument that it has, instead of ..... the surplus arising out of liquidation proceedings, as also contended by the assessee, so that the same having been declared as void under section 536(2) of the companies act, 1956, there was no question of any capital gain or loss arising out of the transaction(s) of said transfer.aggrieved, the assessee preferred an appeal before the ..... to secure the financial assistance by idbi to rmil, and to which transaction the asses see-company was/is a guarantor/surety; (d) section 536(2) of the companies act, 1956 proclaims any transfer of shares in a company, or alteration in the status of its members, after the commencement of its winding-up, as void, unless ordered .....

Housing and Urban Development Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)102TTJ(Delhi)936

..... state financial institutions besides banks and public financial institutions. the definition of the word 'interest' was also modified.10. in the scheme of the act, section 5 of the act defines the scope of chargeable interest to mean the total amount of interest of a credit institution other than interest on loans and advances to other ..... as well. the learned departmental representative further seeks to draw attention of the bench to the expression used in sub-section (7) of section 2 of the act is 'loans and advances'. the assessee's counsel however, has sought to rely upon the judgments of various courts which have considered the definitions of 'loan' and ..... , contended that in that view of the matter interest earned on deposits and securities bonds would fall outside the scope and ambit of chargeable interest under this act.7. shri dwivedi also states that if the tribunal is of the view that two interpretations are possible, then also the possible interpretation which reads favourable to .....

Videsh Sanchar Nigam Ltd. Vs. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2008)111ITD190(Mum.)

..... order.72. the question for consideration of the special bench is whether the assessee is entitled to exemption under section 80-ia of the it act, 1961 (act) in respect of the profits derived from the activity carried on by the assessee through the earth stations set up by it. since ..... private parties in view of the advanced technology of cellular phones. new enactment also came into existence i.e., telecommunication regulatory authority of india act, 1997 (trai). this act defines the expression "telecommunication services" as under: telecommunication services means service of any description (including, electronic mail, voice mail, data services, ..... regulation, 2003 notified by trai has included long distance services (std/isd) throughout the territory of india into basic telecommunication services. 7. the indian telegraph act, 1885 has defined telecommunication as any transmission, emission, reception of signs, signals, writing, images and sounds or intelligence of any nature by wire, radio .....

Smt. Krishna Verma and Subhash Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2008)113ITD655(Delhi)

..... the panchnamas, the signatures of the panchas and the assessees therein, the orders of restraint, their revocation, etc., all of which show that the official acts were regularly performed by the departmental authorities. in the light of this material, the averments in the affidavit cannot be relied upon and it cannot be said ..... for the assessee that the affidavit filed by the assessees remained uncontroverted. besides the affidavit, which is insufficient to displace the presumption flowing from the acts regularly performed by the authorised officers conducting the search, there is no other evidence to show that the search was actually completed on 12th march, 1999 ..... drawer and seized the files. therefore, the order passed under section 158bc on 30th april, 2001 was barred by limitation provided in section 158be of the act and hence requires to be annulled. further, in continuation to his arguments, the learned authorised representative submitted that the affidavit of the assessee dt. 24th .....

Padam Kumar Jain Vs. The Union of India Through the Ministry of Mines ...

Court : Jharkhand

..... other reasons, due to the second and subsequent applications for renewal, remaining unattended at the hands of the state government. the instant amendment to the mmdr act, introduced a uniform original grant period of fifty years, for all mining leaseholders. it also excluded renewal(s), after the expiry of the original lease period ..... the issue of allocation of natural resources which have direct relevance to the grant of mineral concessions. 50 4. the present legal framework of mmdr act, 1957, does not permit the auctioning of mineral concessions. auctioning of mineral concessions would improve transparency in allocation. government would also get an increased share ..... to resolve the plight of the mining industry and pendency of the renewal application before the state government for longer periods, has enacted the amendment act., but the benefit of extension / deemed extension cannot be construed to operate automatically without lessee conforming to the terms and conditions of the lease .....

Ms Shah Brothers Through One of Its Partner Sri Raj Kumar Shah Vs. The ...

Court : Jharkhand

..... other reasons, due to the second and subsequent applications for renewal, remaining unattended at the hands of the state government. the instant amendment to the mmdr act, introduced a uniform original grant period of fifty years, for all mining leaseholders. it also excluded renewal(s), after the expiry of the original lease period ..... the issue of allocation of natural resources which have direct relevance to the grant of mineral concessions. 50 4. the present legal framework of mmdr act, 1957, does not permit the auctioning of mineral concessions. auctioning of mineral concessions would improve transparency in allocation. government would also get an increased share ..... to resolve the plight of the mining industry and pendency of the renewal application before the state government for longer periods, has enacted the amendment act., but the benefit of extension / deemed extension cannot be construed to operate automatically without lessee conforming to the terms and conditions of the lease .....

Anil Khirwal Vs. The Union of India Through the Ministry of Mines and ...

Court : Jharkhand

..... other reasons, due to the second and subsequent applications for renewal, remaining unattended at the hands of the state government. the instant amendment to the mmdr act, introduced a uniform original grant period of fifty years, for all mining leaseholders. it also excluded renewal(s), after the expiry of the original lease period ..... the issue of allocation of natural resources which have direct relevance to the grant of mineral concessions. 50 4. the present legal framework of mmdr act, 1957, does not permit the auctioning of mineral concessions. auctioning of mineral concessions would improve transparency in allocation. government would also get an increased share ..... to resolve the plight of the mining industry and pendency of the renewal application before the state government for longer periods, has enacted the amendment act., but the benefit of extension / deemed extension cannot be construed to operate automatically without lessee conforming to the terms and conditions of the lease .....

Kamlesh Chander and ors. Vs. State of Haryana and ors.

Court : Punjab and Haryana

Reported in : (2008)2PLR668

..... members, who are advocates, chartered accountants and businessmen, for construction of their houses. after notification under section 4(1) and report under section 5a of the act, an agreement was entered into by the society under section 41 whereby the society was treated as a company. however, the proceedings under para 7 dealing with ..... commercial complexes in the respondent state of haryana. the policy is stated to have been framed under section 3 of the haryana development and regulation of urban area act, 1975. the petitioners have also claimed that the respondent state has been releasing land in similar circumstances. in that regard, reliance has been placed on the ..... up residential and commercial colonies.4. in para 6, vague averments have been made that the respondents have failed to publish notification under section 4 of the act in two daily newspapers and as a result thereof the petitioners could not file objections. similar vague averments have been made in paras 10 and 11. in .....

Ansal Properties and Infrastructure Ltd. Vs. State of Haryana and ors.

Court : Punjab and Haryana

Reported in : (2008)152PLR166

..... of land for residential, commercial and institutional purposes, beside providing open space area in sectors 26-a, 27, 28, 42 and 43 at gurgaon, under the haryana urban development authority act, 1977, by the huda, in the area of village kanhai, rb. no. 73, village wazirabad, h.b. no. 75, village chakerpur, h.b. no. 74, village ..... colony, namely, sushant lok. it has further been claimed that from 22.08.1985 to 12.02.2007, 23 additional sets of licences under the provisions of 1975 act have been granted to the petitioner in respect of development of various pocket abutting sushant lok. the petitioner use to own land measuring 3.875 acres, comprised in ..... to the respondents to release 3.875 acres of land of the petitioner from acquisition in pursuance to declaration under sections 4 and 6 of the land acquisition act, 1894 (for brevity, 'the act'), issued on 08.09.1997 (p-3) and 07.09.1998 (p-5) respectively. another alternative prayer made is for quashing of the aforementioned notifications .....

Mitsui and Company Ltd. Vs. Deputy Commissioner of Income Tax

Court : Delhi

Reported in : (1999)65TTJ(Del)1

..... both the offices maintained separate books of account and also maintained separate bank accounts. each office was headed by a general manager. the general managers acting as disbursing officers paid salaries to its employees as per the terms of their appointment in india. both obtained tax deduction account number separately and they ..... plants, construction of infrastructural facilities incidental to trading activities. the company was granted permission by the reserve bank of india under the foreign exchange regulation act to set up a liaison office allowing to undertake only liaison work and not any activity of trading, commercial or industrial nature without a separate ..... issue. however, the fact of the matter is that the tax deductor defaulted in complying with the provisions of section 192 of the income tax act. the deliberate intention of defrauding revenue and the guilty intention of the tax deductor is established beyond reasonable doubt by its initial denials and subsequent conduct .....