Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2003)86ITD135(Kol.)
..... a person can hold the land and another person can be owner of the building or superstructure constructed thereon. this is fully recognized under the it act. section 32 of the it act provides for depreciation on buildings, etc. while considering the question whether building includes the land, it was held that from its very nature, ..... any conclusion. surprisingly, at the time of hearing nothing about the adjudication by the enforcement directorate has been said by either party. since, foreign exchange regulation act, 1973 is rib more in force and even its sunset period of two years is over on 31st may, .2002, this matter would have definitely ..... year based on allegations on altogether different aspects contained in show-cause notices issued by the authorities under the provisions of the erstwhile foreign exchange regulation act, 1973.1. the enforcement directorate conducted search and seizure operations in 1996 at the various offices and factories premises of the assessee and the residence .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2005)95TTJ(Kol.)398
..... a finding as to whether foreign currency could be considered to be either goods or merchandise. since the foreign currency has not been defined in the it act, we have to go to the general dictionary meaning and other considerations to find out its real meaning with reference to eligibility of deduction under section ..... assessee had made export earnings in dollars in convertible foreign exchange, the assessee should be considered to be entitled to deduction under section 80hhc of the it act.10. learned departmental representative relied upon the orders of the authorities below. he also submitted that foreign currencies were neither goods or merchandise nor were they ..... should include commodities that are bought and sold. in accordance with the interpretation of statutes, where a word or an expression is not specifically defined in any act, recourse should be taken to the dictionary meaning of the said word. in the instant case, the foreign exchanges which are ready for sale and purchase in .....
Tag this Judgment!Court : Kolkata
Reported in : (2003)3CALLT148(HC)
..... court in almost identical circumstances observed the xerox copy of the arbitration agreement containing the arbitration clause constituted 'sufficient compliance with section 8(2) of the act'.20. he further contended that even if there is any dispute regarding the factum or existence of the arbitration agreement, then such a dispute is also ..... submitted that the dispute between the parties including the disputes relating to the purported settlement should be referred under the provisions section 8 of the said act.25. according to the plaintiff, this application has been filed by the petitioners herein only after the application for vacating the interim order was rejected by ..... therefore, is hit under section 8(1) and the decision cited by him supports his cause. he further submitted that section 8(2) of the act specifically provides that an application for referring the parties to arbitration 'shall not be entertained unless it is accompanied by the original arbitration agreement or duly .....
Tag this Judgment!Court : Kolkata
Reported in : AIR2003Cal321,(2004)1CALLT40(HC)
..... therefore means withdrawing from the matrimonial obligations that is to say not permitting or allowing and facilitating the cohabitation between the parties. it is not a single act complete in itself. it is a continuous course of conduct to be determined under the facts and circumstances of each case. for the offence of desertion, so ..... at kestopur on being compelled by the husband, against her will.11. it is well settled that 'desertion' for the purpose of seeking divorce under the act, means the intentional permanent forsaking and abandonment of one spouse by the other without other's consent and without reasonable cause. desertion is not the withdrawal from ..... district judge, 12th court, alipore dissolved the marriage between the parties by allowing the application filed by the petitioner/husband under section 13 of the hindu marriage act for a decree of divorce on the ground of desertion and cruelty. the learned judge by the impugned judgment failed to give any indication that he was .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2003)87ITD653Cal
..... by the recipient or consideration which would be income of the recipient chargeable under the head "salaries"." 11. it is evident form the aforementioned provisions of the it act, 1961 that as per the explanation to section 9, the amount paid to mep falls within the ambit of 'fee for technical services' and, accordingly, ..... 1989, wherein this departure from traditional definition was made for the first time, india has entered into several dtaas wherein traditional definition, on the lines of definition in indian it act, 1961, continues to find the place, such as in india australia dtaa, dt. 25th july, 1991, india belgium dtaa, dt.26th april, 1993, india france ..... to providing financing or other credit support to finance the construction and start-up costs expected to be incurred upto project completion. (d) mep will act as representative of the financial institutions and on instructions from the co-ordinator and/or from time to time the other financial institution: its responsibility will .....
Tag this Judgment!Court : Kolkata
Reported in : (2003)3CALLT562(HC)
..... not be maintainable unless the plaintiff prayed for possession also. as per the contention of mr. roy chowdhury, regarding applicability of section 42 of this specific relief act has been decided by the hon'ble apex court in the decision reported in : air1972sc2685 . in this decision hon'ble apex court observed 'where in agreement ..... following are the substantial question(s) of law which need be decided in this second appeal.1. whether immediately on promulgation of the west bengal estate acquisition act, 1953 and whether after vesting of right of the intermediary the appellants became direct tenants under the sate, which was affirmed by payment and acceptance of rent ..... trial judge observed that though declaration of title has not been prayed for in an expressed manner, in view of section 38(3) of the specific relief act, the court may grant a perpetual injunction if the defendants invade or threats the plaintiffs right or enjoyment of the property.8. making the above observations, the .....
Tag this Judgment!Court : Kolkata
Reported in : 2004ACJ826
..... united india insurance co. ltd, v. darshan kaur, 2001 acj 998 (p&h;)]. it is significant to mention that in the interpretation of the relevant provisions of the motor vehicles act and while appreciating the spirit of the same, it is clear that the third party means and includes all victims of a motor accident other than parties to the contract .....
Tag this Judgment!Court : Kolkata
Reported in : 2006(2)CHN58
..... observing that such entry was made by the concerned officer in the discharge of his official duties and, therefore, it is clearly admissible under section 35 of the evidence act. i must observe that this reported case too, is not relevant for deciding the question in issue, that is to say, whether the report submitted by the ..... learned advocate for the opposite party has referred to the case of madamanchi rameppa and anr. v. muthalura bojjappa reported in : [1964]2scr673 . head note (b):evidence act, 1872 section 77 - certified copy of public document is admissible in evidence without being proved by calling a witness, no objection raised to move either in trial court or ..... submitted by the police in connection with the aforesaid proceeding under section 145 cr. pc is certainly a public document within the meaning of section 74 of the evidence act. section 2(1)(h) cr. pc defines public officer, inter alia, to mean every officer in the service or pay of the government or remunerated by fees .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Kolkata
Reported in : 2005(2)CHN596
..... the matter of legislation in the field, keeping in mind the example of tamil nadu the department of municipal affairs, government of west bengal is contemplating to amend the municipal act making it compulsory to provide for rain water harvesting in structures/selected buildings in the municipal areas.12. we have no reason to dispute the bona fides of the state .....
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