Judgment Search Results Home > Cases Phrase: sashastra seema bal act 2007 section 55 punishments otherwise than by force court Court: mumbai Page 11 of about 135 results (1.575 seconds)

M/s. GIC Housing Finance Ltd. Vs. The State of Maharashtra and Another

Court : Mumbai

..... that the second respondent/complainant has approached a criminal court with a complaint and essentially based on the notice under section 13(2) of the sarfaesi act and the act of the petitioner no. 1 in issuing the same. we do not see any offence being committed much less punishable under section 383 of the indian ..... is unfortunate that parties like the complainant take recourse to criminal prosecution despite the caution and warning from the hon'ble supreme court. such pressure and coercive act takes them nowhere leave alone enabling them to avoid a admitted liability to repay a loan sanctioned by a bank or public financial institution. there are proper ..... alia m/s. general insurance corporation finance limited (m/s. gic finance limited). it is a public limited company incorporated under the provisions of the indian companies act, 1956 and having its corporate office at the address mentioned in the cause title. petitioner no. 1 is promoted by general insurance corporation of india and other .....

Urmi Deepak Kadia Vs. State of Maharashtra

Court : Mumbai

..... by the landlords. in that regard, our attention is invited to the preamble to the bombay rents, hotel and lodging house rates control act, 1947 and the mrc act. it is submitted by mr. singh that the arguments of the petitioner have no merit because there is no repugnancy between these enactments much less ..... regulate and control the relationship created by general law, because the state found that the landlords are exploiting the situation arising out of scarcity of accommodation. the mrc act, as is clear from its preamble, seeks to prevent the exploitation of tenants and at the same time, ensures a reasonable return for the investment in properties ..... on 10th july, 2014 claiming the above declaration. 5. though the writ petition refers to a notification under which the president of india gave assent to the mrc act, but the argument is entirely based on the alleged inconsistency and repugnancy in the two legal provisions. 6. mr. thakkar, the learned counsel appearing for the .....

VSM Diamonds Pvt. Ltd. and Others Vs. Bharat Diamond Bourse

Court : Mumbai

..... it afforded no opportunity of being heard. it allowed another advertisement of exactly the same kind to continue, only saying that it was not bound to act on false advertisements brought to its notice by some other interested parties . of course this invited and merited censure. what the asci did was to order ..... imposed on entirely private bodies, and these duties are independent of any contractual relationship, or of property infringement considerations. later cases, particularly enderby, suggest that such associations act as private legislators . 39. this is, i think, a critical concept. it has several elements. the body must be shown to be monopolistic, or very ..... defendant, by itself, its servants, agents or otherwise howsoever be restrained by an order and injunction of this hon ble court from in any manner publishing, acting upon, in implementation or in furtherance of or in pursuance of the defendants said decision impugned herein and the communications dated 12th june 2015 (exhibit 'o .....

Barron International Vs. Commissioner of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(161)ELT540Tri(Mum.)bai

..... together. each unit would be registered separately under the excise law and would also obtain separate registration under sales tax, income-tax, octroi and the shop establishment act etc. invoices for sale would be issued unit wise. a number of offence cases were booked by the department alleging unity of such units. several cases ..... (104) e.l.t. 513 (t)]. it was claimed that when the duty was meticulously calculated by the department, such deductions could not be considered. the act of the commissioner of granting deductions on account of advertisement charges was challenged on distinguishing the phillips india judgment, (supra).38. it was urged that the commissioner was ..... , sales tax, supplies of the raw material on regular basis. (xxi) directors namely shri kabir mulchandani (md) and shri s.c. gupta (whole-time director) acted in tandem with one another. while md controlled the affairs of jre at bombay, the whole-time director controlled the affairs of jrs's factories and bil's delhi .....

Sunjoy Dairy Farm Vs. Second Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1985)13ITD219(Mum.)

..... .) where the tribunal held that the conversion of flat yarn into twisted yarn would amount to manufacture of a new article within the meaning of section 32 a of the act, in support of the contention that the assessee's business activity of converting the milk purchased from various sources into the brand product 'doodh amrut' amounted to manufacture or production ..... 1. this is an appeal filed by the assessee against the order of the commissioner, bombay, under section 263 of the income-tax act, 1961 ('the act').2. the assessee is a registered firm and the appeal relates to the assessment year 1978-79. we were given to understand at the time of hearing of the appeal .....

Asstt. Cit Vs. Sohanlal Shantilal and Bros.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2004)87TTJ(Mum.)264

..... either failed to deduct tax or to pay the same to the credit of the central government may be subjected to the recovery proceedings which are chargeable under the act in respect of assessees in default. the hon'ble kerala high court in cit v. dhanalakshmy wvg. mills (supra) has held as follows : "the levy ..... after hearing the learned departmental representative.we have considered the submissions of the learned departmental representative and perused the facts on record. sec. 201(1a) inserted by the finance act, 2001, with effect from 1-4-1962, read as under : "(1a) without prejudice to the provisions of sub-section (1), if any such person, principal officer ..... concerns but had failed to deduct tax at source as per the provisions of section 194a. he accordingly initiated proceedings under section 201(1a) of the income tax act, 1961, and after giving an opportunity of being heard to the assessee, levied interest as per the following details the assessee appealed to the dy. commissioner (appeals .....

Deputy Commissioner of Income Tax Vs. Reliance Industries Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2003)87ITD209(Mum.)

..... such, orders/instructions/ directions of the board. accordingly, the above two circulars do constitute an order/instruction or direction as contemplated in section 119 of the act.34. as regards the learned departmental representative's contention that the contents of the circular must be limited to government departments and the public sector undertakings and ..... does not have application in the assessee's case. however, the expression and the language used in section 172 is mirrored in section 44b of the it act.section 44b is a special provision for computing profits and gains of shipping business in the case of non-residents. this section falls in chapter iv dealing ..... , the learned departmental representative strongly supported the order of the learned ao. he drew our attention to section 195 and submitted that section 195(1) of the it act states that "any person responsible for paying to a non-resident, not being a company, or to a foreign company, any interest (not being on securities) .....

Chohung Bank Vs. Deputy Director of Income-tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)102ITD45(Mum.)

..... a distinction between a domestic and a non-domestic company. that distinction is on the basis of its definition provided in section 2. the finance act also creates a distinction between the two on the basis of distribution of dividend.where a korean company having a permanent establishment in india declares and ..... does not provide any authority to the central government to enter into agreement for applicability of rates and taxes contrary to what it provided in annual finance act. thus prescription and application of particular rates of taxes on different entities come within the exclusive domain of parliament. dtaa could not, therefore, cover a compromise ..... by providing specific rates on different types of income, meaning thereby, according to learned dr, charging non-domestic companies at higher rates by virtue of finance act will not tantamount to discrimination.7. we have considered the rival submissions, material on record and case laws cited by the parties. in our considered view .....

Mangalore Refinery and Vs. Dy. Director of Income-tax (it)

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2008)113ITD85(Mum.)

..... payments and if it was not so deducted, then calling upon them to show as to why the provision of section 40(a)(i) of the income-tax act, 1961 ("the act" for short), should not be invoked in the assessee's case and why the entire interest paid outside india should not be disallowed in the course of assessment ..... of such no objection certificate. in the second fold of submission assessee has contended that its case is covered under explanation-2 to section 9(1)(vii) of the act. it has also been pleaded that drawings and designs were imported after getting approval from finance ministry for availing foreign currency loan for import of capital goods, design ..... first phase of contracts the assessee had obtained the no objection certificate from the assessing officer in accordance with the requirement of section 195(2) of the income-tax act. the assessee has remitted the payments according to the certificate of no objection issued by the a.o without deducting the tax at source. the ld. counsel for .....

Deputy Commissioner of Income Tax Vs. Tribhovandas Bhimji Zaveri

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2007)110TTJ(Mum.)942

..... and particularly, the artisans are external parties. in this view of the matter, we hold that assessee is entitled to the deduction under section 80-ib of the act in respect of its hyderabad unit. accordingly, the order of learned cit(a) is confirmed. we further hold that the alternate contention regarding gp and net profit shown ..... registered small-scale industrial unit, was to be treated as the real manufacturer of jewellery and, therefore, it was entitled for deduction under section 80-ib of the act. aggrieved by this, revenue is in appeal before us.9. the learned departmental representative narrated the factual matrix of the case and placed strong reliance on the order ..... high court in the case of cit v. penwalt india ltd. (supra) and held that the assessee was not entitled for deduction under section 80-ib of the act. the conclusions given by the ao read as under: after taking into consideration rationale, objectives and scope of section 80-ia (as stated in para 7 above), condition .....