Judgment Search Results Home > Cases Phrase: sashastra seema bal act 2007 section 40 offences relating to force court Court: mumbai Page 14 of about 547 results (0.113 seconds)

M/s. Selvel Industries and Another Vs. M/s. Om Plast (India)

Court : Mumbai

..... that whirlpool s design was merely a combination of known designs and, therefore, lacked originality. after looking at the definitions of article and design in the designs act, 2000, the division bench concluded that it is the article by itself that must have its stand-alone identity. design , in this context, means the design ..... ground not only for opposing this notice of motion but also for seeking a cancellation of the design registration. if the definition of a design under the designs act, 2000 is restrictive because it uses the words means only , and this definition includes ornamentation, then, in his submission, the plaintiffs have claimed no registration ..... , is manufactured by the defendants. 3. the question in this notice of motion for interim relief in an action in infringement and passing off under the designs act, 2000, is whether the defendant s product infringes the plaintiffs registered design. 4. i must state straight away that, though this is perhaps oversimplified, to the .....

JaIn Exports Pvt. Ltd. Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1987)(11)LC545Tri(Mum.)bai

..... the learned departmental representative for the respondent. it is that once an order of confiscation is passed by the adjudicating authority under the provisions of the customs act, the quantum of fine in lieu of confiscation to be imposed is in the absolute discretion of the adjudicating authority. the only limiting factor under section 125 ..... , confiscated 3,002,557 metric tonnes of refined industrjal coconut oil, imported by m/s. jain exports private limited, under section 111 (d) of the customs act, 1962, based on his finding that the goods are not covered by valid import licences for their import and that, therefore, they had been imported in violation of ..... , shri pal submitted that this point had been considered by the delhi high court who had observed that this action of the other custom houses could not act as an estoppel against the collector of customs, ahmedabad in allowing clearance of the consignments without any penal action. shri pal, therefore contended that the collector' .....

Balaji Impex Vs. Commissioner of Customs and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(175)ELT283Tri(Mum.)bai

..... commissioner.(d) the plea of the ld. dr that there are no fetters on the redemption fine required to be imposed but the provisions of section 125 of the customs act, 1962, are well taken. but the adjudicator cannot also violate with infirmity the instructions with appraising mannual & boards order. the higher fines and penalties, if justified could be imposed. however .....

Shri D.D. Gandhi, Al Hadi Impex and Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)(120)ECC302

..... in respect of money claim cannot be converted to a quasi criminal dispute of smuggling at the rigour of the administration - section 2(39) of the customs act, 1962. valuation (customs) - export - value accepted provisionally in the first instance and finally after pmv inquiry and thereafter depb license issued by dgft - ..... ibid, not an order under section 3 ibid - hence, impugned goods not prohibited goods liable to confiscation - penalty not sustainable - sections 113 & 114 of customs act, 1962.m. k. fisheries v. cc, cochin jurisdiction - duty entitlement pass book scheme (depb) - credit-rate of credit as sanctioned by dgft to be allowed ..... matter to dgft authorities. (b) confiscation and penalty - prohibited goods - mis-declaration - depb not covered by word 'license' under foreign trader (development and regulation) act, 1992 and claim for depb export not declaration for import, hence, alleged mis-declaration not covered under rule 14(2) for foreign trade (regulation) rules, 1993 - .....

Petrofils Co-operative Ltd. and Vs. Industrial Development Bank of

Court : DRAT Mumbai

Reported in : IV(2005)BC112

..... of india or the state government. the intention was not to resolve the disputes like eviction of a company of public undertaking under public premises (unauthorised occupants) act; such petty disputes are not directed to be dealt with by the high level officers whose otherwise duty and time is of very important nature...." the above ..... submitted that points about the appellant no. 1 being a multi state co-operative society and giving notice under section 101 of the multi state co-operative societies act, were not taken up in the debts recovery tribunal and, therefore, the appellants should not be permitted to argue these points at this appellate stage. mr. ..... constitution of india. it was further stated that the appellant society was also a public sector undertaking incorporated and registered under the multi state co-operative society act, 1984 and that the government of india was holding 85 percent of the total equity shares in the paid up equity share capital of the appellant society, .....

Kantilal Manilal and Co. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2002)82ITD354(Mum.)

..... project with the mere statement that there is nothing illegal about it." in view of above, we hold that even if the transactions are genuine and have been actually acted upon but if they were with the intention of tax avoidance, then the decision of mcdowell & co. ltd. (supra) would be squarely applicable. lord justice ranganath ..... not applicable to the facts of this case as in that case the facts were altogether different. he submitted that when the transactions were genuine business transactions duly acted upon, merely because there was saving of tax also, it could not be stated that the transactions were a colourable device for avoidance of tax. in support ..... repayments by cheques along with interest. the partners redeposited the money with the firm on 30th march, 1990. he stated that all the above transactions were duly acted upon and were genuine business transactions. in support of his contention, he referred to the capital accounts of the partners and copies of accounts of those two .....

The Jt. C.i.T., Special Range-13 Vs. Tata Finance Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2004)91ITD9(Mum.)

..... when commitment charges and discount on promissory notes were specifically included. hence, the legislature was conscious that interest on securities has not to be taxed under the act. only interest on loans made with the sole purpose of financing the borrower is to be taxed. secondly, the enlargement of the levy was with reference ..... on government securities does not (sic) to interest within the meaning under section 2(7). the assessee filed a revision petition under section 20 of interest-tax act 1974, contending that the government dated securities held by it did not represent moneys lent to the government and, therefore, interest earned on such dated government ..... is alleged that the learned cit (a) has failed to appreciate that the definition of the term 'interest' under section 2(7) of the interest tax act, 1974 is an inclusive definition and includes interest received on any loans and advances made in india, excepting those loans which are specifically excluded from the provisions of .....

Deputy Commissioner of Income Vs. Manjara Shetkari Sahakari Sakhar

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2004)91ITD361(Mum.)

..... due care the factual backdrop of the case. the demand for a minimum price was made in 1933 and accepted by the government by legislating the sugarcane act, 1934. the act conferred powers on the then provincial government to fix minimum price for cane. since 1950, the minimum price is fixed under the control orders issued from ..... no contrary decision of binding nature was brought before us. we, therefore, respectfully following the precedent, hold that the provisions of section 40a(2) of the act are not applicable to payments made by a co-operative society to its members towards purchase price of cane supplied or as khodki charges. the payment cannot be ..... from the view point of a revenue official but from the view point of a businessman.7. the assessee societies are registered under the maharashtra co-operative societies act, 1960. the principal object is to encourage members to improve method of agriculture by adopting principles of co-operative farming. no person is admitted as producer .....

Sterlite Industries (India) Ltd. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)102TTJ(Mum.)53

..... the provisions of parts with the provisions of parts ii of schedule vi ii of schedule vi to parts ii of schedule vi to companies act. companies act. to companies act._______________________________________________________________________________________accounting -- while preparing p&l while preparingp&l a/c, for a/c, the depreciation the depreciation shall bedepreciation shall be calculated on ..... it abundantly clear that in all cases, i.e., whether the assessee is following the same accounting year for the purpose of the companies act and it act or different accounting years as in the present case, a separate p&l a/c. has to be prepared for the purpose of section ..... claimed as revenue . expenditure in the computation of total income either under the provisions of section 115ja or under the other provisions of the it act.90. with the above background, learned ao has examined the issue regarding general principle of accountancy and accounting standard prescribed by icai, legislative intention .....

Avaya Global Connect Ltd. Vs. Acit Range 7(3)

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... , the decisions of the tribunal relied upon by learned counsel for the assessee are authority for the proposition that prior to insertion of section 50b of the act in the event of transfer of business undertaking as a going concern, there was impossibility of computation of cost of acquisition, date of acquisition etc.; and ..... follows: a scrutiny of the definitions of 'apparent consideration' given in clause (b) and transfer' given in clause (1) of section 269ua of the income tax act, 1961, would unmistakably indicate that the transfer to which the provisions of chapter xx-c are intended to apply, are transfers under agreements or contractual transfers and not ..... on the first issue, which we have formulated for consideration, learned counsel for the assessee submitted that section 2(19aa) was introduced in the income tax act vide the finance act, 1999. he drew out attention to the memorandum explaining the provisions in finance bill, 1999. the relevant portion of which reads. 3. with a view .....