Judgment Search Results Home > Cases Phrase: sashastra seema bal act 2007 section 40 offences relating to force court Court: mumbai Page 2 of about 547 results (0.229 seconds)

institute of Banking Personnel Vs. Assistant Director of Income-tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1998)67ITD160(Mum.)

..... it reads as follows : "the dissolution of the society and adjustment of its affairs shall be in accordance with sections 13 and 14 of the societies registration act (act xxi of 1860) as amended from time to time, or in accordance with the provisions of any other law relating thereto. we, the several persons whose names ..... the memorandum prohibiting the appellant society to distribute profits but the dissolution has to be done in accordance with sections 13 and 14 of the societies registration act and underthese sections on the dissolution of the society, any surplus remaining shall be given to some other society and no member is to receive profit on ..... then there is no other charitable activity being carried on. (4) the income received for rendering specific services is correctly includable under the provision of income-tax act. (5) since the trust is conducting the activities they are not charitable and, therefore, the institution is not eligible for the benefit of exemption under section .....

Ms. Rubab M. Kazerani Vs. the Jt. Commissioner of I.T.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2004)91ITD429(Mum.)

..... that the assessing officer has not conducted detailed inquiry nor passed a detailed order. therefore, the cit was right in assuming jurisdiction under section 263 of the act. on the other hand, learned counsel distinguished the facts of the case in the decisions referred to by the learned departmental representative in the case of amalgamations ..... transaction which allows possession to be taken/retained in part performance of a contract of the nature referred to in section 53a of the transfer of property act, 1882, and any transaction entered into in any manner which has the effect of transferring or enabling the enjoyment of any immovable property. similarly using the ..... to an end after the building was constructed. the income-tax officer granted registration to the petitioner-firm under section 184 and 185 of the income-tax act, 1961, and for the very first year of assessment 1971-72, made assessments accordingly. the cit found that the assessing officer had not made sufficient enquiries .....

The Dcit Vs. Tata Investment Corporation Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... from which is earned by way of dividend income and interest income. the dividend income is exempt from tax under the provisions of section 10(33) of it act. as admitted by the assessee during the course of assessment proceedings 57.34% of the total income is attributable to dividend income. accordingly, the assessee had in ..... no deduction shall be allowed in respect of expenditure incurred by the assessee in relation to income which does not form part of the total income under this act: provided that nothing contained in this section shall empower the assessing officer either to reassess under section 147 or pass an order enhancing the assessment or reducing ..... assessee company had received gross dividend of rs. 2679.29 lakhs, which was claimed as exempt under the provisions of section 10(33) of the i.t. act. no part of expenditure had been allocated towards the earning of this income.the assessing officer invoking the provisions of section 14a requisitioned the assessee company to explain .....

Western Maharashtra Flourine Vs. Joint Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)7SOT572(Mum.)

..... for not allowing depreciation to the assessee. regarding the alternative plea of the assessing officer for granting depreciation to the assessee on the basis of wdv as per income tax act in the hands of the vendor by invoking explanation (3) to section 43(1), and also by invoking the judgment of hon'ble apex court in the case of ..... in the judgment of the hon'ble apex court rendered in the case of union of india v. azadi bachao andolan (2003) 263 itr 706, it was held that an act, which is otherwise valid in law, cannot be treated as non-est, merely on the basis of some underlying motive supposedly resulting in some economic detriment or prejudice to the ..... assessing officer also invoked explanation (3) to section 43(1) and held that the assessee is entitled to depreciation on the assets only on the wdv as per income tax act, 1961 in the hands of the vendor. on this basis, it was calculated by the assessing officer that the depreciation allowable to the assessee is rs. 1,22,328 including .....

Dy. Cit, Range 3(1) Vs. Dwarkaprasad Anil Kumar

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2008)110ITD247(Mum.)

..... and in the case of cit v. john fowler (india) ltd. . hence it was clear that where approval of specific authority was required to perform any act the act could not be termed to have been performed prior to the said approval. further it was held by the hon'ble bombay high court in the case of cit ..... , who along with other two investment companies, viz., pnit and scrm were family controlled companies of agarwals through tshl, a company incorporated under the mauritius companies' act, 1984. the shares of tshl were held by shri dwarkaprasad agarwal and shri agnivesh agarwal in the ratio of 50 per cent each. these three investment companies ..... in turn made investment in shares of siil and malco. it was contemplated that the investment companies be liquidated under the voluntary dissolution provisions of the companies act, 1956. on liquidation, the assets and the liabilities of the investments companies will be distributed in specie to the shareholder namely tshl and thereafter the shares .....

Shri Gaurav Uday Nagarsekar Vs. State of Goa Through Its Chief Secreta ...

Court : Mumbai

Reported in : 2009(4)BomCR117; 2009(111)BomLR2323

..... quashed raise a sensitive human issue. it is unquestionably true that the authorities who are charged with the duty of admitting students to educational institutions must act fairly and objectively. if admissions to these institutions are made on extraneous considerations and the authorities violate the norms set down by the rules and regulations, ..... graduate courses, had effect of furthering the standard of institution and as no such minimum marks or requirement existed in regulations under the indian medical council act, it could not be said that the state government has encroached upon the standard prescribed by the said regulations.29. this brings us to the ..... authority to victimize any particular candidate. he contends that those norms prescribed by dci are more transparent and fair and the state government ought to have acted in terms of those norms only. lastly, it is contended that the medical council of india has also issued similar norms while selecting students for post .....

The General Employees' Association Vs. Union of India and ors.

Court : Mumbai

Reported in : 1996(3)BomCR512; (1997)ILLJ538Bom

..... t the refineries of the establishment of hindustan petroleum corporation ltd., mahul bombay, for which the appropriate government under the contract labour (regulation and abolition) act, 1970 is the central government.'3. written statement by way of affidavit was to filed by mr. arun kumar ray, general manager, industrial relations ..... these establishments of respondent no. 2, are commercial establishments registered as such under the bombay shops and establishments act, 1946. the total number of workmen in each of the establishments, namely, those at mahul, sewree, wadala and mazagaon, exceed 500 and those establishments ..... liquified petroleum gas bottling plant at mahul. all these establishments of respondent no. 2 are factories within the meaning of section 2(m) of the factories act, 1948. respondent no. 2 has also other establishments at petroleum house and arcadia at churchgate, bombay, and at hindustan bhavan, ballard estate, bombay. .....

Union of India, through Secretary, Ministry of Railway and Others Vs. ...

Court : Mumbai Nagpur

..... disproportionate to his known source of income, as the evidence was not strong enough to lay prosecution under section 5 (1) (e) of the prevention of corruption act, 1947, the competent authority might proceed against the appellant in a departmental enquiry. in furtherance thereof, the departmental proceedings were initiated against the appellant. after giving a ..... that the law makers do desire application of judicial mind to the question of even proportionality of punishment/penalty. i have said so because the industrial disputes act, 1947 was amended to insert section 11a in it to confer this power even on a labour court/industrial tribunal. it may be that this power was ..... of india and others; (supra). 20. the charge levelled against the respondent was not of misappropriation of any public fund nor due to his act or omission to do any act, the indian railways had to suffer any financial loss. the charge against the respondent was that he remained absent from the duty without there being .....

Shri Harish P. Pherwani, Shri Vs. Commissioner of Customs (P)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the view that the adjudicating commissioner has passed a detailed speaking order and he is correct in placing reliance on the statements recorded under section 108 of the customs act, 1962 in view of the case laws cited by him. accordingly, we are of the view that confiscation of the foreign currency and indian currency is in order ..... recorded in para 15, 16 and 17 as follows: on perusal of the statements it is seen that the statements were recorded under section 108 of the customs act 1962 and the same were written by the noticees in their own handwriting and as per their voluntarily say. the hon'ble supreme court in the case of ..... p.c. 1963. therefore, it is material piece of evidence collected by customs official under section 108 of the customs act 1962. that material incriminates the petitioner inculpating him in the contravention of the provisions of the customs act 1962. the material can certainly be used to connect the petitioner in the contra vention. similar view has also been .....

Madan Malji Kambli and Others Vs. State of Goa, Through Its Chief Secr ...

Court : Mumbai Goa

..... the state government deems fit. 101} both, the learned advocate general and the assistant solicitor general, place reliance on the air craft act, 1934. the said act is an act to make better provision for the control of the manufacture, possession, use, operation, sale, import and export of aircraft. in section 2 ..... claiming compensation for the acquisition of their lands and even objecting to the compensation offered by taking recourse to section 18 of the land acquisition act. equally, on instructions the learned advocate general makes a statement that the state government will provide employment opportunities to the petitioners and the affected ..... impact assessment study and necessary approval before the project of such magnitude is undertaken. according to mr.sonak this pre-condition under the environment protection act, 1986 and under the environmental impact assessment notification issued in september 2006, is mandatory. this pre-condition has to be satisfied before acquisition proposal .....