Judgment Search Results Home > Cases Phrase: sashastra seema bal act 2007 section 52 alternative punishments by force courts Court: mumbai Page 7 of about 66 results (0.110 seconds)

Commissioner of Income Tax Vs. Koodathil Kallyatan Ambujakshan

Court : Mumbai

Reported in : (2008)219CTR(Bom)80; [2009]309ITR113(Bom)

..... as follows:logic alone will not be determinative of a controversy arising from a taxing statute. equally, common sense is a stranger and an incompatible partner to the it act. it does not concern itself with the principles of morality or ethics. it is concerned with the very limited question as to whether the amount brought to tax ..... already answered the issue and that finding of fact is not in issue before us. even otherwise considering that the rbi is a statutory body created under an act there is no other company or concern belonging to the same management. the fifth requirement has also been satisfied. the sixth requirement has also been satisfied as in ..... or receivable by an employee of-(i) a public sector company; or(ii) any other company; or(iii) an authority established under a central, state or provincial act; or....on his voluntary retirement or termination of his service, in accordance with any scheme or schemes of voluntary retirement or in the case of a public sector company .....

Indian Petro Chemicals Corporation Limited Vs. Air India Limited and O ...

Court : Mumbai

..... would indicate that the premises have to be public premises belonging to government/ statutory authority. these observations have been made to emphasise that the act would not govern the proceedings filed by a private individual or a private limited company landlord/owner against the government/ statutory authority as tenant. ..... of imagination one can conceive of a situation where government/statutory authority itself is in 'unauthorised occupation' of the "public premises". therefore, pp act would not at all govern the proceedings filed by a private landlord/owner against the government/statutory authority as tenant. these proceedings would be governed by ..... any such premises which have been placed by that government, whether before or after the commencement of the public premises (eviction of unauthorised occupants) amendment act, 1980 (61 of 1980) under the control of the secretariat of either house of parliament for providing residential accommodation to any member of the staff .....

Hercules Hoists Limited Acit Vs. Mumbai

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... assessment years (ays) 2005-06 to 2008-09, partly allowing the assessee's appeals against its assessments u/s.143(3) of the income tax act, 1961 ('the act' hereinafter) for the relevant years. 2. the appeals raising common issues, were heard together and are being disposed of vide a common, consolidated order. ..... sec.80-i(6): deduction in respect of profits and gains from industrial undertakings, etc., established after a certain date - new section 80-i [the finance (no.2) act, 1980] "19.4 the new "tax holiday" scheme differs from the existing scheme in the following respects, namely:- (i) ....................... (ii) ....................... (iii) in computing the ..... appeal, the assessee reiterated its submissions, reinforcing the same with several decisions by the tribunal in relation to the adoption of the standard rent where rent control act applies, and in its absence, the municipal ratable value, which find mention at para 4.2 of the impugned order; also enclosing a certificate stating .....

Commissioner of Income Tax (Central Circle) Vs. Fomento Barges Pvt. Lt ...

Court : Mumbai Goa

..... ltd vs. commssioner of income-tax and another, reported in (2008) 307 itr 312(sc), to point out how apex court has considered the provisions of companies act and gift tax act, and explained different meaning of phrases "transfer", "allotment" and "creation" etc. he pointed out that the genuineness of the transaction between assessee and its sister ..... and therefore attracts gift-tax under section 4(1)(a) read with section 2(xxiv)(d) of the gift tax act, 1958?" however during the arguments, it is not disputed that answer to second question is contingent upon the first question and accordingly, parties have advanced arguments only ..... the quoted rate of shares amounts to excess payment, without consideration and therefore deemed to be gift made under section 4(1) (a) of the gift tax act 1958? b) whether on the facts and in the circumstances of the case the purchase of shares by the assessee over and above the quoted rate without consideration .....

Sarika Mahendra Sureka Vs. Mahendra and Another

Court : Mumbai

..... the brother is clearly a respondent. in such a case too, if the widowed mother or sister is threatened with dispossession, they can secure reliefs under the act, notwithstanding exclusive ownership of the property by the son or brother. thus, excluding the right of residence against properties where the husband has no right, share, ..... the brother is clearly a respondent. in such a case too, if the widowed mother or sister is threatened with dispossession, they can secure reliefs under the act, notwithstanding exclusive ownership of the property, by the son or brother. thus, excluding the right of residence against properties where the husband has no right, share, ..... is necessary to preserve or restore status-quo of the last non-contested status, which preceded the pending controversy or to compel the undoing of those acts that have been illegally done or restoration of that, which was wrongfully taken from the party complaining. other undisputed legal position which emerges from this decision .....

Deputy Commissioner of Vs. Indian Hotels Co. Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2005)92ITD97(Mum.)

..... rival submissions and perused the facts on record. butter worth's "words and 'phrases legally defined" defines tourist amenities as follows: - in this part of this act (part i: tourist authority and tourist boards) 'tourist amenities and facilities' means in relation to any country, amenities and facilities for visitors to that country and for ..... payment of interest at a low rate. the assessee, vide its reply dated 3-2-1992, stated before the assessing officer as under: the companies act imposes certain restrictions on investments by a public company into the shares of other public companies. your assessee company operates several hotels belonging to other companies as ..... , the learned accountant member, as per his proposed order, upheld the view taken by the learned cit (appeals) in the impugned order. he held that act of giving advances forms integral part of hoteliers' business. in that light, no concession was provided with regard to advances made to the subsidiary company, which made .....

Mohanlal K. Shah (Huf) Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2005)92TTJ(Mum.)360

..... partition, as devised through arbitration award, is a colourable device to evade tax so as to render the resultant partition as not acceptable under section 171 of the it act, 1961, on the principle as enunciated in mcdowell & co. ltd. v. cto (supra). as seen above, the antecedent circumstances amply explain the fact situation ..... been defined/specified under the agreement/arrangement/award or scheme of partition, then in order that there may be a valid partition under section 171 of it act, actual physical division of the joint property of huf as per the defined/specified respective shares allotted to the members under partition agreement/arrangement/award has ..... to their respective shares in that regard. (xii) the cit(a) has also attacked the assessee on the ground that the arbitration award was not actually acted upon by the coparceners by executing legal documents transferring and assigning their respective rights, interests and titles in favour of shri harish b. shah. the absence of .....

Popcorn Entertainment Corporation, Through Is Proprietor Shri Nilesh G ...

Court : Mumbai

Reported in : 2009(6)BomCR52

..... place the proposal of the petitioner before the board of directors. cidco further requested the petitioner to submit registration certificate either under the trust act or the society registration act before allotment/ possession of the land so that the case of the petitioner could be considered for allotment at subsidized rate in terms of ..... the allotment letter, the petitioner could ask extension of second installment up to 29th december, 2005. 29. the petitioner trust was registered under the bombay public trust act, 1950 on 19th april, 2005. the petitioner submitted documents to cidco on 25th may, 2005 evidencing registration of the trust. 30. the petitioner, on 20th july ..... cidco has laid stress. in banthia' s case (supra) considerable construction was made on the allotted plots and, therefore, the supreme court observed that having acted and held out assurances to the appellants, which caused the appellants to alter their position to their prejudice, it was not open to cidco to take a .....

Mv.X.Press Annapurana and ors. Vs. Gitanjali Woolens Pvt.Ltd. and ors.

Court : Mumbai

..... suit?15. whether the suit is barred by limitation?16. whether the plaintiff discloses any cause of action against the 3rd defendants when admittedly the 3rd defendants were acting as agents of a disclosed principal.17. whether the plaintiff proves that the plaintiff paid the freight in respect of the suit consignment to the 3rd defendants?18. ..... plaintiffs prove that it was the obligation of the defendants to issue to the plaintiffs a bills of lading?9. whether the 2nd defendants prove that the 3rd defendants acted on their own and without any prior consent, permission or instructions from 2nd defendants in the matter of shipment of the cargo?10. whether the 2nd defendants prove ..... ' claim in the suit;3. it was claimed by the plaintiff that the plaintiff had entrusted its cargo to defendant no.3-meridian shipping agency pvt.ltd., who was acting as an agent of defendant no. 2-ignazio messina & co. for being carried from a port in india to assab port, ethiopia. according to the plaintiff, the .....

Santosh Kumar Jangre, Assistant Commissioner of Income Tax Vs. Union o ...

Court : Central Administrative Tribunal CAT Mumbai

..... concerned so as to grade him in various categories as outstanding, very good, good, satisfactory and average, etc. the competent authority and the reviewing authority have to act fairly or objectively in assessing the character, integrity and performance of the incumbent. it is seen that in the review order, various grounds on which the various ..... technical knowledge. the hon'ble supreme court in the case of m.a. rajasekhar vs. state of karnataka and another (supra) held that the remark does not act dispassionately when faced with dilemma as a inconsistent remark and the intention was to treat it as advisory. the relevant extract from paragraph 4 is set out herein ..... in the assessment orders on the basis of his prima facie opinion. the cit issued notices to the said three assessees under section 263 of the income tax act for review of the income tax assessment. however, after hearing the assessees, the review proceeding was dropped. however, the adverse remarks were retained on the basis .....