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 .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2007)104ITD427(Delhi)
..... that he was never informed about the proposed merger of the delhi society with the chandigarh society. thus the provisions of section 12 of the societies registration act, 1860, were violated. (c) the minutes books of the chandigarh society found during the course of survey by the investigation directorate, chandigarh, revealed that ..... the chandigarh society contemplates vesting of all assets of the delhi society with the chandigarh society and by virtue of the provisions of the societies registration act, 1860, in particular section 13 thereof the properties of the delhi society vest with the chandigarh society, the moment the formalities required for such ..... division related to production, planning, hr and payroll planning, etc.the expenditure has been claimed as revenue expenditure deductible under section 37(1) of the act. the ao held that the impugned expenditure resulted in enduring benefit to the assessee and therefore was liable to be considered as a capital expenditure. he .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2007)293ITR68(Delhi)
..... each department while giving approval to a particular agreement examines that agreement from its own angle and within the mandate provided to that authority under the particular acts or rules and, therefore, such approval does not preclude the other departments from examining the nature of payment under the relevant statute. he, therefore, finally ..... services rendered entirely outside india on a global basis and the provision of reservation facility and accordingly, the same cannot be regarded as 'royalty' under the it act. 2(c) that without prejudice to the above, even otherwise the learned cit(a) fell in error in not appreciating that since there existed a double ..... having granted no objection certificate under section 195(2) for making remittance to the appellant without deduction of tax at source over the past several years, acted whimsically and illegally in reopening the assessment for the impugned assessment year under section 147 on a mere change of opinion. l(b) that accordingly, the .....
Tag this Judgment!Court : Mumbai
Reported in : 2001ALLMR(Cri)1480; 2001BomCR(Cri)665; (2001)3BOMLR421; 2001(2)MhLj635
..... in which gunny bags containing contraband were recovered. hon'ble the supreme court held that question of non-compliance with the conditions stipulated in section 50 of the act, did not arise because place where the gunny bags were found stacked in vehicle, was not inextricably connected with the person of the accused.in sarju das v ..... appellant is entitled for acquittal in view of the search having been conducted and seizure effected in violation of provisions of section 50(1) & (4) of the act.in view of above rival contentions, it is not required to be determined if the safeguards provided under section 50 have been observed. the point of conflict is limited ..... were also seized. thereafter, raiding party returned to the office with the accused and seized material. accused was served summons under section 67 of the n.d.p.s. act (exh, 9) and her statement was recorded (exh. 10).mr. menon carried out further investigation, who submitted the report regarding the seizure and arrest on the morning .....
Tag this Judgment!Court : Mumbai
Reported in : 2007(5)ALLMR540; 2008(1)BomCR485
..... be wholly improper to proceed to make recruitment in the absence of such certification. section 10(6)(a) of the maharashtra project affected persons rehabilitation act, 1999 (maharashtra act no. xi of 2001) reads as under section 10(6)(a) in all class iii and class iv category of services under the establishment of ..... breach. no reservation has been provided for blind and disabled persons, project affected persons as required by section 10 of the maharashtra project affected persons rehabilitation act, 1999 (mah. act no. xi/2001). no list of part time employees from the collector was called as per condition no. 4. respondent no. 4. bank has ..... state government departments, public sector undertakings, local self government, government-aided institutions and co-operative societies specified under section 73a of the maharashtra co-operative societies act, 1960 there shall be not less than five per cent priority quota for the employment of nominees of the affected persons. it is clear from the .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2004KAR1492; 2004(2)KarLJ553
..... it has to be held that the lower appellate court has committed an error in not following the legal principles and further committed an error in holding that the act of a secretary binds the trustees and beneficiary. therefore, the judgment and decree of the lower appellate court are required to be set aside by holding that the ..... court to consider the point urged by the learned counsel for the appellant as the same will not arise for consideration of this court. by holding that the act of palegar and alasingachar receiving the sale consideration from the plaintiff does not bind either the 1st defendant or the 2nd defendant, this court has to see whether ..... of civil judge, mysore against the purchasers of the adjacent property as well as the 1st defendant-trust. therefore, it was contended due to his fraudulent and dishonest act, plaintiff is not entitled to claim the equitable relief. it is also contended that the plaintiff has not claimed for refund of the money and that the relief sought .....
Tag this Judgment!Court : Chhattisgarh
Reported in : (2009)226CTR598; [2009]315ITR318; [2009]183TAXMAN302(NULL)
..... and subsequent years.16. the core question for our consideration in these appeals is the interpretation of expression 'amount received' in section 10(10c) of the act prior to amendment, 2003.17. expression used in the statute is not always to be interpreted literally or grammatically. sometimes it has to be interpreted having regard ..... section 10, any amount received by an employee of a public sector company or any other company or an authority established under a central, state or provincial act or a local authority or a cooperative society, or a university, or indian institute of technology, or state or central government, or an institution having national/state ..... at or in connection with the termination of his employment or the modification of the terms and conditions relating thereto.11. section 10(10c) of the act was inserted in order to make voluntary retirement attractive so as to reduce human complements for securing economic viability of certain companies. it was intended to make .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1999)123PLR208
..... marla to the claimants. the claimants were not satisfied with the amount of compensation awarded to them and they preferred references under section 18 of the land acquisition act. all the references giving rise to 6 regular first appeals disposed of by the learned additional district judge, kapurthala vide judgment dated 29.7.1989 and enhanced ..... of a new mandi township at phagwara. in furtherance thereto a notification under section 6 of the act was issued on 22.10.1979 and the government took possession of the land in question. upon hearing the claimants, the land acquisition collector vide his award dated ..... swatanter kumar, j. 1. the punjab government on 7.3.1989 issued a notification under section 4 of the land acquisition act (hereinafter referred to as the act) intending to acquire, 78 acres of land in village hazipur, tehsil phagwara, district kapurthala. the acquisition was made for public purpose, namely, setting up .....
Tag this Judgment!Court : Delhi
Reported in : 98(2002)DLT476; 2003(66)DRJ268
..... of applications for leave to defend but also lay down the parameters within which the high court must remain while exercising jurisdiction under section 25b(8) of the act.8. coming to the facts of the present case, this court finds that the plea of the petitioner disputing the ownership of the respondents was absolutely untenable ..... 14(1)(e) read with section 25b of the act against the petitioner-tenant alleging that their father later munawar khan was the owner of house no. 3135, gali azizuddin vakil, kucha pandit, lal kuan, delhi. after ..... the petitioner's application for leave to defend and allowing the eviction petition filed by the respondents under section 14(1)(e) read with section 25b of the act.2. the facts relevant for the disposal of this petition, briefly stated, are that the respondents who are brother and sister respectively filed a petition under section .....
Tag this Judgment!Court : Delhi
Reported in : 2006(90)DRJ193
..... the signing of the agreement. otherwise, exorbitant rates can be demanded which would be beyond the means or capacity of a party thereby frustrating the objectives of trai act. the tdsat has also looked into the aspect of which party would suffer irreparable loss. 13. keeping all the circumstances of the case in view i find ..... guarantee to repay excess amounts to asianet. the argument is no doubt attractive. however, if it is accepted it would render nugatory the whole purpose behind the trai act viz. the regulation of rates on which signals are received and disseminated. 12. the most expedient option before the regulator was to maintain status-quo as was ..... enunciating the absence of powers in a court to rework or rewrite a contract cannot be logically extrapolated into the present scenario. the preamble to the trai act itself clarifies that its purpose is to protect the interests of the service providers and consumers of the telecom sector. the statement of objects and reasons of the .....
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