Judgment Search Results Home > Cases Phrase: sashastra seema bal act 2007 section 128 finding and sentence of a summary force court Sorted by: old Court: delhi Page 15 of about 148 results (0.385 seconds)

Shri Nihal Khan and (4) ors. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(60)ECC385

..... accompanied bhoore khan. they have been imposed rs. 50,000/- penalty each. these two persons have been identified by bhoore khan, therefore, they are clearly involved in the act of smuggling the gold from pakistan to india. however, we notice that there is no appeal filed by hayat and murad and therefore, no order is required to be passed ..... import/possession/trnasportation of the said items. he had in his statement dt. 31.12.93, 1.4.94 and 2.1.94 tendered under section 108 of the customs act, 1962 revealed that consignment was smuggled from pakistan by one pak national namely, sahad khan & shadiya s/o jamal r/o sahad ka tala, tehsil-khipru, distt-sanghr ( ..... that he had appeared before the customs authorities to tender his statement. therefore, his denial for non-involvement with the case is quite apparent, as he appeared to have acted under the legal advice to get rid of the charges levelled in the show cause notice. he has noted that from the statements of other notices, the charges against .....

Gorawara Plastics and General Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

..... cannot be treated as investment made for business purposes of the company, the amount of interest expenditure will still be clearly allowable as deduction under s. 57(iii) of it act, 1961, against the dividend income of rs. 5,84,000 received by the appellant company. the hon'ble supreme court in the case of cit vs. rajendra prasad ..... had already started in asst. yr. 1987-88.hence the question relating to allowability of interest expenditure will have to be determined in accordance with the relevant provisions of it act, 1961.4.14. in the present case, the assessee has utilised the funds borrowed from hong kong bank for purchase of shares of 'sil' and 'tel'. the ..... cit (a) erred in not adjudicating upon the submission that the interest paid to hong kong & shanghai banking corporation be allowed as deduction under s. 57(iii) of the it act, 1961. (4) that, on the facts and circumstances of the case and in law, the cit (a) erred in not allowing deduction under s. 32ab and instead restoring .....

Gorawara Plastics and General Industries (P) Itd. Vs. Deputy Commissio ...

Court : Delhi

Reported in : (1999)63TTJ(Del)329

..... cannot be treated as investment made for business purposes of the company, the amount of interest expenditure will still be clearly allowable as deduction under s. 57(iii) of it act, 1961, against the dividend income of rs. 5,84,000 received by the appellant company. the hon'ble supreme court in the case of cit vs. rajendra prasad moody ..... had already started in asst. yr. 1987-88. hence the question relating to allowability of interest expenditure will have to be determined in accordance with the relevant provisions of it act, 1961.4.14. in the present case, the assessed has utilised the funds borrowed from hong kong bank for purchase of shares of 'sil' and 'tel'. the ..... if the investment in shares is not considered as a business activity, the interest paid to hong kong bank is clearly allowable as deduction under s. 57(iii) of it act, 1961. he invited our attention towards the judgment of the hon'ble supreme court in the case of cit vs. rajendra prasad moody (supra) to support this .....

Hemla Embroidery Mills Pvt. Ltd. Vs. Deputy Commissioner of Wealth

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1998)66ITD363(Delhi)

..... nawab osman ali khan (supra). the judgment in the case of podar cement (p) ltd. (supra) relates to ss. 22 to 27 of the it act, 1961. the provisions of it act and wt act are different. the judgment of the hon'ble supreme court is, therefore, binding in relation to a wealth-tax case.6.8. we have carefully considered ..... such a situation. the hon'ble supreme court in the case of podar cement (supra) has clearly held that similar and corresponding provisions made in s. 27 of it act, 1961, were declaratory and clarificatory in nature. consequently these provisions were held to be retrospective in operation. the purpose and nature of amendment and also the language of ..... when such contingency arises which is not a case even here." 6.11. thereafter the hon'ble supreme court considered the amendment introduced to s. 27 of the it act, 1961, by the finance act, 1987, by substituting cls. (iii), (iiia) and (iiib) w.e.f. 1st april, 1988, and held as under : "from the circumstances narrated above and .....

Modi Xerox Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1998)67ITD252(Delhi)

..... to the unitwise profits; and (b) without reducing the brought forward losses/allowances. the cit (a) held that the deduction under s. 80-i of the act was admissible on the profits derived from two eligible industrial undertakings that manufacturing of xerographic equipment and manufacturing of toner, developer, photo-receptor and not the third activity, ..... that the cost of corrugated fibreboard containers would not be included in the value of cigarettes for the purpose of assessment of excise duty. the company acted upon this representation. later when the excise duty was sought to be levied on a different basis, it was held that when based on representation of ..... neither erroneous nor prejudicial to the interest of the revenue. the items manufactured by the assessee-company are beyond the ambit of sch. xi of the act. the item manufactured by the assessee being xerographic equipment and systems comes under the head "high technology reproduction and multiplication equipment" (serial no. 20 of .....

Samsonite Corporation Vs. Vijay Sales

Court : Delhi

Reported in : 73(1998)DLT732

..... in united states reported in stewart hall v. ampad corporation, 34 us p.q. 1428 which was rendered under section 43-a of the act called lahham act. i do not think that this decision renders any assistance to the plaintiffs.67. i was shown the suit-cases manufactured by the plaintiffs and ..... casting, embossing, engraving, staining, or any other means whatever, manual, mechanical, or chemical, separate or combined.'in 1919 further change was made in the patents and designs act 1919 :-' `design' means only the features of shape, configuration, pattern, or ornament applied to an article by any industrial process or means, whether manual, mechanical or ..... of drawings, annexed at annexures 'b' 'b1' and 'b2' to the application. these drawings constitute an 'original artistic work' within the meaning of the copyright act. the disputed suitcases are an identical 3 dimensional reproduction of these drawings. vipil have thereforee infringed the copyright in the said drawings, and/or (b) the plaintiffs' .....

Supernal Corpn. (India) Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1999)68ITD80(Delhi)

..... order. it is abundantly clear that there was excessive deferment of the action which the deputy commissioner (acquisition) was bound to take under section 269f of the act. revenue failed to give any cogent reasoning for inordinate and inexcusable delay. this, is sufficient to vitiate the order. therefore, the order passed by the deputy ..... order. it is abundantly clear that there was excessive deferment of the action which the deputy commissioner (acquisition) was bound to take under section 269f of the act. revenue failed to give any cogent reasoning for inordinate and inexcusable delay. this, is sufficient to vitiate the order. therefore, the order passed by the deputy ..... before us that the acquisition proceedings were initiated, in pursuant to that on 7-11-1986, d.c. (acquisition) issued the notice under section 269d of the act. the acquisition order was passed on 23rd january, 1998. it took more than 11 years time to finalise the proceedings. this, according to the learned counsel, .....

Gulab Oil Mill Vs. Income Tax Officer. (ito V. Gulab

Court : Income Tax Appellate Tribunal ITAT Delhi

..... such variation. moreover, the property continues to be under tenancy of the trust as per the lease agreement from may, 1982 without any change.as per the rent control act the rent earlier fixed cannot also be increased without the mutual agreement of both the parties. thus, the department having accepted the genuineness of the trust and having assessed ..... the case of cit vs. raghuvir saran charitable trust (1991) 183 itr 297 (del) and submitted that the market rent of the property assessable under s. 23 of the it act cannot be more than the standard rent. he also placed reliance on the decisions in cit vs.raghuvir saran charitable trust (supra), k. t. doctor vs. cit (1980) ..... decisions were also relied upon on the applicability of the principles of res judicata in tax matters. the cit(a) considered the provisions of s. 23 of the it act and finally came to the conclusion that since the property in question given to the trust on rent was immediately let out by the trust on annual rent of rs .....

Gulab Oil Mill Vs. Income Tax Officer

Court : Delhi

Reported in : (1998)62TTJ(Del)399

..... variation. moreover, the property continues to be under tenancy of the trust as per the lease agreement from may, 1982 without any change. as per the rent control act the rent earlier fixed cannot also be increased without the mutual agreement of both the parties. thus, the department having accepted the genuineness of the trust and having assessed ..... court in the case of cit vs. raghuvir saran charitable trust (1991) 183 itr 297 and submitted that the market rent of the property assessable under s. 23 of the it act cannot be more than the standard rent. he also placed reliance on the decisions in cit vs . raghuidr saran charitable trust (supra), k.t. doctor vs, cit : [ ..... decisions were also relied upon on the applicability of the principles of rest judicata in tax matters. the cit(a) considered the provisions of s. 23 of the it act and finally came to the conclusion that since the property in question given to the trust on rent was immediately let out by the trust on annual rent of rs .....

B. P. Singh Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1998)62TTJ(Delhi)652

..... the court remitted the matter back to find out if any determination of tax had been made before the expiry of the period of limitation prescribed under the act for the completion of an assessment. all these decisions emphasise that all that is needed that there must be some writing initialled or signed by the income tax ..... under section 143(3). in fact, the whole purpose of the income tax act will be lost if the tax liability remains undetermined in scrutiny assessment made by an assessing officer.(c) the assessment without determination of tax liability is not procedural ..... which can cure an assessment only if the same is in substance and effect in conformity with or according to the intent and purpose of the income tax act. the language of section 143(3) and judicial pronouncement on the subject leaves no ambiguity that determination of tax liability is essential for making a valid assessment .....