Judgment Search Results Home > Cases Phrase: sashastra seema bal act 2007 section 55 punishments otherwise than by force court Court: delhi Page 71 of about 704 results (0.237 seconds)

Mukesh @ Bittoo Vs. State

Court : Delhi

..... observed that aprosecutrix complaining of having been a victim of the offence of rape is not an accomplice. there is no rule of law that her testimony cannot be acted upon without corroboration in material particulars. she stands on a higher pedestal than the injured witness. in the latter case there is injury in the physical form while ..... victim's fundamental right under article 21 of the constitution. so, the courts should deal with such cases sternly and severely. sexual violence, apart from being a dehumanizing act, is an unlawful intrusion on the right of privacy and sanctity of a woman. it is a serious blow to her supreme honour and offends her self-esteem and ..... been observed as appellant bittoo from his hairstyle by the learned trial court and the same is totally bad in law and outside the purview of the indian evidence act, 1872 and the appellants could not have been convicted in the absence of proper identification.10. the counsel further argued that it is an admitted case of the .....

Smt. Sushila Bhatia W/O Late Shri Vs. Employees State Insurance

Court : Central Administrative Tribunal CAT Delhi

..... obligatory on the part of esi corporation to provide medical facilities. as such, his claim was rightly rejected for reimbursement as per rules. as far as section 17 (2) of esi act is concerned, it speaks about the conditions of service of esic employees at par with the central government employees in respect of recruitment, pay and allowances, conduct rules etc. the ..... , her husband died on 10.07.2006.4. it is in these circumstances applicant has filed the present o.a. on the ground that as per section 17 (2) of esi act, her husband was entitled for medical benefits and in emergency, he could go to any hospital. it is submitted by applicant that her husband had to be rushed in emergency .....

Union of India Vs. Sunita Devi and Ors.

Court : Delhi

..... has occurred on account of an untoward incident, as defined under section 123(c) read with section 124-a of the railways act, 1989 and on issue no.3, it is held that the deceased was a bonafide passenger of the train in question at the ..... , met his death. the respondents lodged their claim with the tribunal, on 16.04.2012, under section 16 of the railway claims tribunal act, 1987. in the claim so lodged, compensation in the sum of rs. 4 lacs was sought by the respondents. 3.5 by virtue ..... express amounting to an untoward incident within the meaning of section 123 (c) read with section 124a of the railways act, 1989. the respondents cannot seek to avoid their liability to pay compensation unless any of the exceptions contained in the proviso to ..... section 124-a of the railway act is shown to be applicable. in the present case, none of the said exceptions is attracted so as to exonerate the .....

institute of Marketing Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1990)32ITD616(Delhi)

..... held that, (a) salary and remuneration paid to dr. jagjit singh and his relative employees were in excess of the limits prescribed in section 13 of the act; (b) that the commission paid to miss molijit singh and miss erajit singh, daughters of dr.jagjit singh for services rendered to the society were also disallowable ..... the assessee was allowed exemption under section 11 and total income computed at nil. subsequently, the cit, delhi-vi exercising his powers under section 263(1) of the act issued a notice by raising the following issues:- (i) applicability of section 13(l)(c) as regards payment of rs. 1,24,692 as remuneration and other ..... business.3. to understand and adjudicate the issues some history must necessarily be stated and which is, that the assessee is a society registered under the societies registration act, 1960 under registration no. 4237 dated 14-8-1969. the society took over the assets, properties and engagements of the then unregistered institute known as "the institute .....

Gorawara Plastics and General Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

..... cannot be treated as investment made for business purposes of the company, the amount of interest expenditure will still be clearly allowable as deduction under s. 57(iii) of it act, 1961, against the dividend income of rs. 5,84,000 received by the appellant company. the hon'ble supreme court in the case of cit vs. rajendra prasad ..... had already started in asst. yr. 1987-88.hence the question relating to allowability of interest expenditure will have to be determined in accordance with the relevant provisions of it act, 1961.4.14. in the present case, the assessee has utilised the funds borrowed from hong kong bank for purchase of shares of 'sil' and 'tel'. the ..... cit (a) erred in not adjudicating upon the submission that the interest paid to hong kong & shanghai banking corporation be allowed as deduction under s. 57(iii) of the it act, 1961. (4) that, on the facts and circumstances of the case and in law, the cit (a) erred in not allowing deduction under s. 32ab and instead restoring .....

Deputy Commissioner of Income Tax Vs. Jindal Photo Films Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2008)1113ITD624(Delhi)

..... . in cit v. balkrishna malhotra , the supreme court held that the interpretation of a provision in a taxing statute rendered years back and accepted and acted upon by the department should not be easily departed from. the following observations at p.762 of the judgment are important: interpretation of a provision in ..... view that the machineries purchased, by the appellant relating to manufacturing of colour roll films were machineries covered by the provision of eleventh schedule of the it act. however, after detailed discussion i have held that the appellant is not entitled to investment allowance during the current year and appellant shall be free to ..... his contention that photographic apparatus and goods would necessarily include the films. as such, reliance in the ultimate analysis was placed upon the provisions of the act and the assessment order.11. learned authorised representative, mr. ajay vohra placed heavy reliance upon the impugned order. it was also contended by him that it .....

Col. (Retd.) Chandra Kumar Shukla Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Delhi

..... ,378 being the leave encashment of 215 days in the assessment year 1995-96 the assessee had claimed rs. 81,370 as exemption under section 10(10aa)(i) of the act. after his retirement from the army the assessee worked with m/s. microwave communications ltd. and resigned from this company in january, 2004. at the time of his resignation ..... and disallow the claim for exemption in respect of leave encashment for 95 days.3. the assessee submitted that while allowing exemption claimed under section 10(10aa)(iz) of the act the number of days for which leave encashment had been obtained while in army service should not be added and that the period of 300 days has to be computed ..... (rs. 2,15,449 minus rs. 1,01,742) is disallowed and added to the income of the assessee being excess claim under section 10( 10aa) of the income tax act, 1961. addition of rs. 1,13,707.4. on appeal by the assessee the commissioner (appeals) confirmed the order of the assessing officer. hence the present appeal by the .....

Additional Commissioner of Vs. National thermal Power

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2007)111TTJ(Delhi)1

..... seeking from the tribunal is the review of its order which according to well established law, is not permissible under the provisions of section 254(2) of the act. thus the application filed by the department deserves to be dismissed.11. there is one more aspect of the matter that similar submissions were made by the department ..... pointed out that what is being sought by the revenue is review of the order which is not permissible under the provisions of section 254(2) of the act. he referred to the following paras of misc. application to show that the department too in its own view seeking review of the tribunal order: by this misc ..... determine the profits as per commercial accounting practice. according to the department such observations are wrong as profits and gains in the industrial undertaking should be determined as per it act and not as per commercial accounting practice. it is pointed out that the sister units (gas unit) had spent substantial amount to obtain natural gas from which .....

Dcit, Spl. Range-i Vs. Jindal Photo Films Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

..... cit v. balkrishna malhotra 81 itr 759, the supreme court held that the interpretation of a provision in a taxing statute rendered years back and accepted and acted upon by the department should not be easily departed from. the following observations at page 762 of the judgment are important: interpretation of a provision in a ..... that the machineries purchased by the appellant relating to manufacturing of color roll films where machineries covered by the provision of eleventh schedule of the i.t. act. however, after detailed discussion i have held that the appellant is not entitled to investment allowance during the current year and appellant shall be free to claim ..... would be the photo films while adjudicating upon the exemption available under the section, we cannot deal with each and every entry in schedule xi of the act by sitting down to decide what to our minds is fulfilling the priority needs in various vital fields like medicine, communication and education. till the entry stands .....

Commissioner of Income-tax Vs. Saden Vikas India Ltd.

Court : Delhi

Reported in : [2010]320ITR538(Delhi)

..... addition.7. we are of the view that the tribunal has arrived at the correct conclusion and has correctly appreciated the provisions of section 41(1) of the said act. no error can be discerned from either the order of the commissioner of income-tax (appeals) or that of the income-tax appellate tribunal. in any event, no ..... liability which had gone to the computation of income for earlier years. therefore, writing off the said amount would not attract provisions of section 41(1) of the said act. after referring to several decisions of the supreme court and other high courts, the tribunal concluded as under:10. from the judicial pronouncements discussed above it is clear ..... however, did not agree with the explanation given by the assessee and made the addition of rs. 50 lakhs, invoking the provisions of section 41(1) of the said act. the commissioner of income-tax (appeals) decided in favour of the assessee and deleted the addition. it was held that as no income ever accrued nor any benefit was .....