Judgment Search Results Home > Cases Phrase: sashastra seema bal act 2007 section 6 enrolment Court: kolkata Page 4 of about 2,450 results (0.185 seconds)

Pfh Mall and Retail Management Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2008)110ITD337(Kol.)

..... the order of the id. commissioner (appeals) and direct that the income from mall management/agency commission be assessed as business income under section 28 of the act. since the assessing officer did not find the claim for allowance of any of the expenses as inadmissible, he is directed to allow deductions of the said ..... gauhati high court, in the case of bongaigaon refinery & petrochemicals ltd v.union of india he contended that the jurisdiction exercisable under section 263 of the act being supervisory in nature, permitting suo motu review of any assessment already made, the statutorily enjoined sanctions circumscribing it have to be rigorously construed. the learned ..... the relevant judicial pronouncements, the court held that the rental income derived from the lease is assessable as business income under section 10 of the 1922 act. the learned counsel argued that the main consideration of the court in the said case was whether the lease rent received was from commercial utilisation of .....

Bank of India Staff Union and ors. Vs. Bank of India, Eastern Zone and ...

Court : Kolkata

Reported in : (1996)1CALLT454(HC),[1996(1996)FLR1727a],1996LabIC1242,(1996)IILLJ1219Cal

..... writ petition. according to the respondents the writ petition is not maintainable. according to them he writ petitioners ought to have proceeded under provisions of industrial disputes act, 1947. the writ petitioners contended that the writ petition is maintainable in law. this court assumes hat the writ petition is maintainable in law and proceeds accordingly ..... administered by quashing and/ or setting aside any order adversely passed against the interest of the petitioners; (e) a writ in the nature of prohibition prohibiting the respondents authorities to act in pursuance to the impugned orders or of transfer; (f) a rule nisi in terms of prayers (a), (b), (c), (d) and (e) as above; ..... i.e. assistant labour commissioner (central), calcutta-ii; (b) a writ in the nature of mandamus do issue commanding the respondents nos. 1 to 3 to act in accordance with provisions laid down in the shastri award and natural justice; (c) a writ in the nature of mandamus do issue commanding the respondents nos. 1 .....

Ruia Cotex Ltd. Vs. Corporation Bank and ors.

Court : Kolkata

Reported in : AIR2007Cal241

..... one application before the said tribunal for recovery of rs. 11 crores and odd under section 19 of the recovery of debts due to banks and financial institutions act, 1993 against the present petitioners and others.ii) the present petitioner filed written statement along with counter claim.iii) while the said application was pending, the ..... following grounds:i) that the learned appellate authority committed error in allowing the appeal ignoring the fact that rule of natural justice has been violated by the act of the bank.ii) that the appellate authority ignored the fact that the present petitioner should have been given an opportunity to place their case before its ..... also the interest of other sister concerns of the present petitioner would be affected.13. it is not disputed that in the application under section 19 of the act before the tribunal, the bank did not disclose that the present petitioner was declared a willful defaulter previous to filing of the said application. mr. mitra .....

Graphite India Limited Vs. Smt. Bandana Bose and anr.

Court : Kolkata

Reported in : (2005)3CALLT101(HC)

..... case of biswanath poddar v. archana poddar reported in : air2001sc2849 , wherein it was held that if any sub-tenancy is created contrary to the provisions of the act, it becomes unnecessary for the landlord to impleaded the sub-tenant when he seeks to evict the original tenant on the ground of unlawful tenancy.22. by relying upon ..... a party to the ejectment suit. here in the instant case, the petitioner never claimed that the petitioner ever served any notice under section 16 of the said act upon the landlady within the prescribed time after the creation of such sub-tenancy.21. according to mr. mukherjee, the petitioner who is unable to show prima ..... 2 has not filed any written statement as yet in the said suit for eviction. accordingly, the petitioner felt that the defendant/opposite party no. 2 may be acting in collusion with the plaintiff to evict the petitioner from its lawful possession in the suit property.8. in the aforesaid circumstances, the petitioner herein filed this application .....

Noyel Barla Vs. the State of West Bengal

Court : Kolkata

Reported in : (2006)1CALLT240(HC),2006(2)CHN442,I(2006)DMC737

..... would not speak the truth. not only does an adverse inference arise against the prosecution for his non production in view of illustration (g) to section 114 of the evidence act, but the circumstances of his being withheld cast a serious reflection on the fairness of the trial.11. mr. bagchi next submits that there was absolutely no evidence to show .....

Bengal Services Society (School) and anr. Vs. Regional Provident Fund ...

Court : Kolkata

Reported in : 2008(1)CHN614,[2008(117)FLR951]

..... granted exemption towards donation to be collected by the petitioners under section 80g of the income-tax act, 1961.13. he also submitted that 41 employees filed an application jointly who were added as parties to the writ petition and they have also pointed out ..... submitted that the sister organization of the said society is also a charitable organization and they were excluded from the applicability of the provisions of the said act by the parties.12. he further pointed out that the said society is a charitable organisation which has no profit earning motive. the income-tax authorities has ..... the writ petitioners and there was no notification published by the central government in the official gazette affecting the writ petitioners' establishment within the arena of the said act.7. it is further the case of the writ petitioners that the bengal services society (hereinafter referred to as 'the said society') is a welfare society .....

Re: Bilasini Sarangi Vs. Official Liquidator

Court : Kolkata

..... order of confirmation, however, directed revaluation to reconsider the issue. it is true, any order passed in the matter of winding-up, is appellable under section 483 of the companies act, 1956. however, the order must affect the appellant. otherwise, the appeal would not be maintainable. in the instant case, the judgment and order impugned did not attain finality. his lordship .....

M/S. Prakash Engineering Works Vs. Commissioner of Income Tax

Court : Kolkata

..... , 2014. appearance: mr.soumitra mukherjee, adv.mr.h.b. dubey, adv.mr.mukesh mishra, adv.mr.p.dudhuria, adv.the court : this appeal under section 260a of the income tax act, 1961 is from an order dated 18th september, 2003 passed by the learned income tax appellate tribunal a bench, kolkata in ita no.1475 (kol)/2001 for the assessment year ..... .t.should be optimum rate. in view of the above observation conversion charge (2766-76-2000) = 766.76 per m.t.is disallowed u/s 40a (2) of i.t.act as excessive and unreasonable. hence rs.(1033.652 x 766.76) = 792563/- is disallowed. being aggrieved, the appellant preferred appeal before the c.i.t.(a) who had allowed the .....

Unique InvIn Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2000)74ITD43(Kol.)

..... date if transacted shares with a third party also. this proves the genuineness of the rate as well as the transactions. it is well settled that strict rules of evidence act are not applicable to it proceedings. in the absence of any corroborative evidence, in the case before us, the ao refused to solely rely upon the self-serving documents in ..... shares and the return filed by that company for the asst.yr. 1990-91 was accepted by the same ao, in an order passed under s.143(3) of the act and this proves the genuineness of the transaction and the department cannot play hot and cold i.e., accepting the transaction as genuine in the case of the seller and ..... doubt on the actual delivery of the shares, if not the very genuineness of the transactions itself.13. it is well settled that under the it act, the ao is not bound by the rigours of evidence act. this share transactions appeared to the ao to be sham and, therefore, be called upon the assessee to corroborate the transactions by producing third .....

Edward Keventer Pvt. Ltd. Vs. Dcit

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2004)89ITD347(Kol.)

..... believe transaction and dubious means cannot be recognised. the hon'ble gujarat high court in the case of banyan & berry (supra) has observed that if the acts are unambiguous and bona fide, but results in reduction of tax liability or expectation of tax benefit in future does not amount to colourable device, dubious method or ..... -company to five sister companies were immediately transferred by the keventer in its share register in spite of the applicability of section 79 of the i.t.act and existence of a restrictive clause in the loan agreement entered into by the keventer with financial institutions whereby the keventer was restrained by financial institution not ..... setting off brought-forward losses as the assessee-company at that time had no holding or interest whatsoever in the keventer by the reason of its own act of selling previously the entire holding in keventer to five companies. the assessee-company's contention, which is mentioned in assessee's written submission filed before the .....