Judgment Search Results Home > Cases Phrase: sashastra seema bal act 2007 section 38 falsifying official documents and false declaration Page 98 of about 1,199 results (0.226 seconds)

The State of Jharkhand and Anr Vs. Sister Bernadek Beck Alias Si Berna ...

Court : Jharkhand

..... the minority secondary schools. section 18(3)(a) prescribes that every minority secondary school shall have a managing committee registered under the society registration act, 1860 and shall have written byelaws relating to its constitution and function. subsection (3) clause (b) thereof provides that according to the ..... the compendium of circulars of minority & public high schools. section 2(c) of bihar nongovernment secondary schools (taking over of management and control) act, 1981 provides for recognition of minority secondary schools. under section 2(c), minority secondary school means a secondary school which has been established by ..... of non government educational institutions receiving aid are entitled to leave encashment benefits after retirement under the rules framed under rajasthan non government educational institutions act, 1989. considering rule 51 of the said rajasthan non government educational institutions (recognition, grant in aid and service conditions etc.) rules, 1993, .....

Campa Beverages (P.) Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1990)34ITD241(Delhi)

..... the business interests of the assessee company and its share holders would have been adversely affected. therefore, if by the arrangement in question, which has been actually acted upon, the assessee has taken over expenditure which it could incur in its own rights as well and thereby reducing the losses of the sister concerns and the ..... was contended by shri rajendra, the learned counsel for the revenue that this resolution was not registered with the registrar of companies under section 192 of the companies act. such a contention has never been raised by the authorities below and was raised for the first time during the course of arguments in the present appeal.whether ..... material when such evidence has been produced at this belated stage. it was also contended that the bottlers were independent companies and separate legal entities and the act of taking over their expenditure by the assessee so as to reduce their losses and to reduce the income of the assessee is a clear device to transfer .....

Parwej Khan Vs. Union of India and Ors

Court : Jharkhand

..... said writ petition was dismissed as withdrawn with a liberty to prefer a revision application in terms of sub- section (2a) of section 9 of the central industrial security force act, 1968. as per direction in w.p.(s) no.4453 of 2010, the petitioner submitted his representation before the inspector general (i.g.), c.i.s.f north zone, saket .....

Salgaocar Mining Industries Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Pune

Reported in : (1997)61ITD105(Pune.)

..... in those sections. it is with reference to such provisions that section 80ab provides that income of that nature is to be determined in accordance with provisions of this act (before making any deduction under chapter vi-a). so in our view, the necessary corollary is that where any provision under the head 'c' under chapter vi- ..... in that section, for the purpose of computing the deduction under that section, the amount of income of that nature as computed in accordance with the provisions of this act (before making any deduction under this chapter) shall alone be deemed to be the amount of income of that nature which is derived or received by the assessee ..... was contended before the hon'ble supreme court that in a case where possession of the land acquired had been taken before award, the interest under the land acquisition act would be capital receipt inasmuch as, it would partake the character of the compensation for depriving the owner of the land of his right to possession. such a .....

G.R. Agencies Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Lucknow

Reported in : (2003)79TTJLuck416

..... of ram krishna oil mitts v. cit (supra) the hon'ble delhi high court has held that the conditions, for getting the deduction under section 36(1)(iii) of the it act in respect of interest are : (iii) the assessee must have paid interest on the same amount and claimed it as a deduction.the hon'ble court also held that once ..... hostile title; it may also comprehend payment of statutory dues and taxes imposed as a precondition to commence or for the carrying on a business; it may comprehend many other acts incidental to the carrying on the business but, however, wide the meaning of the expression may be, its limits are implicit in it; the purpose shall be for the carrying ..... counsel for the assessee before us.9. so far as the requisite conditions for allowing the claim of deduction under section 10(2)(iii) and section 10(2)(xv) of it act, are concerned in the case of madhav prasad jatia (supra), the hon'ble supreme court of india has laid down the same. in the above-mentioned case, the assessee .....

S.A. Builders Ltd. Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (2003)86ITD58(Chd.)

..... circumstances of the case and the legal position discussed above, we find that the decision of the authorities below is in conformity with the provisions of the act. therefore, the same does not merit any interference. accordingly, while we admit the additional ground, yet the same is rejected on merits.the last ..... have been enacted. respectfully following the above-mentioned three judgments of andhra pradesh, delhi and karnataka high courts and also by referring to the provisions of the act, we hold that iearned commissioner (appeals) was justified in confirming orders of assessing officer. we confirm the orders of commissioner (appeals) and reject the grounds ..... as having gone out of the hands of the assessee irretrievably and cannot, therefore, be considered as an item of deduction even under section 28 of the act. we, therefore, hold that this item along with three earlier items discussed above have been correctly disallowed as a deduction by the revenue authorities. this ground .....

Babros Machinery Mfrs. (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (2003)84ITD91(Ahd.)

..... the undisclosed income of the block period on the basis of evidence found and material available as a result of the search conducted under section 132 of the it act 26. it is apparent from the aforesaid discussion that the decisions cited by the learned counsel on behalf of the assessee do support the viewpoint canvassed on ..... of section 145 are not applicable to block assessments although section 158bh states as follows : "save as otherwise provided in this chapter, all other provisions of this act shall apply to assessment made under this chapter." 22. the learned am has opined that provisions of section 145 are not applicable but in my opinion the decisions ..... in the normal course. in the present case the revenue has not proved that the books were being maintained for a purpose other than the provisions of the it act and under these circumstances the income on the basis of the books regularly maintained in the normal course of business cannot be treated as undisclosed income. the indore .....

Assistant Commissioner of Income Vs. Malu Khan and Party

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Reported in : (2004)84TTJ(Jodh.)31

..... by deducting the cost price of jeeps, scooter and furniture from the fair market value taken of these assets despite the special provisions contained in section 50(ii) of the it act, 1961.5. we have heard the rival submissions and have also perused the material on record.6. at the very outset, we would like to observe that the department ..... has, for the first time, sought the application of section 50(ii) of the act, which are the special provisions for computation of capital gains in case of depreciable assets. neither the ao ever applied the provisions of section 50(ii) to the facts of ..... but to meet the ends of justice and for the sake of settling the issue in question for good, we would consider the application of the said provision of the act to the facts of this case.7. the undisputed facts are that the aop was dissolved and on such dissolution, the constituents of the aop got assets. now the .....

Malwa Cotton Spinning Mills Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (2004)83TTJ(Chd.)72

..... the aforesaid decisions , we direct that st and cst be not included in total turnover for purposes of calculating relief under section 80hhc of income tax act. this ground of appeal is accepted." respectfully following the aforesaid decision, we accept this ground and direct the assessing officer to allow cst and st collected ..... as per decision in hunsur plywood works ltd. v. dy. cit (1995) 54 itd 394 (bang). after referring to the relevant provisions of the income tax act and the circular relied upon by the assessee, commissioner (appeals) confirmed the impugned disallowance of rs. 68,859 observing thus : "............. i have considered the above facts ..... under section 43b.assessing officer observed that the assessee had made certain payments under esi and pf to the government account beyond the due dates specified in these acts. therefore, such payments amounting to rs. 65,859 were disallowed. details are given in the assessment order as under : before commissioner (appeals), it was .....

Motor and General Finance Ltd. Vs. Dcit, Spl. Range-16

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2004)90ITD449(Delhi)

..... ., far in excess of the amount invested in shares and bonds, as per their charts, then the claim of the assessee for deduction under section 80m of the income-tax act shall be allowed. the issue shall, therefore, be considered and decided in the light of our observations made above and according to the directions given, of course, by providing ..... had to be drawn against the assessee (emphasis supplied by us). as the assessee could not produce any document, an adverse inference in terms of section 114 of the evidence act, 1872, had to be drawn to the effect that, had those documents been produced, they would have gone against the interest of the assessee." 9.25 in view of ..... income-tax officer was right in disallowing the difference between interest paid to the banks and interest recovered from the directors under section 36(1)(iii) of the income tax act, 1961." 9.21 it may be pointed out that in the case of h.r. sugar factory pvt.ltd. (supra), there was a director nexus between the borrowed .....