Judgment Search Results Home > Cases Phrase: sashastra seema bal act 2007 section 7 liability for service outside india Sorted by: old Court: mumbai Page 12 of about 469 results (0.425 seconds)

Anant Balaji Todkar and ors. Vs. Smt. Vijaya Ramkrishna Girde and anr.

Court : Mumbai

Reported in : 2006(2)BomCR880; 2005(4)MhLj90

..... of license subject to restrictions and conditions prescribed under the provisions of act and rules. the hon'ble apex court has held that expression 'subject to' means exemption under the licence is conditional upon the observation of conditions prescribed ..... both these judgments show that word 'subject to' has been used in totally different background there. in first ruling, provisions of madras general sales tax act were considered and it was found that section 3 is the charging section and section 5 gave the exemption from taxation but that section clearly makes the holding ..... refused registration in it on 8 february, 2005. thereafter on 23rd february, 2005 vijaya filed civil application 1278 of 2005 under section 5 of indian limitation act for condonation of delay in moving application for restoration of rejected writ petition back to file. with the consent of parties, both these matters were taken up .....

Goenka Industries Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(103)ECC139

..... form of an adjudication order, is appealed against.24. the next issue pertains to liability of the impugned goods to confiscation under section 111(m) of the customs act. the id. member (judicial) sets aside the confiscation-observing quote : "there is nothing on record to show that representative samples were drawn from each and every ..... deliberately misdeclared the goods as "sub-standard yarn, no claim basis". the goods are, therefore, liable to be confiscated under section 111(m) of the customs act, 1962 on account of the mis-classification. i do not find much force either in the plea that for the foreign supplier in japan, the goods would constitute ..... has imposed reasonable amounts of redemption fine and penalty which are commensurate with the values of the imported goods and gravity of infractions of the provisions of the customs act, 1962. the findings of the adjudicating commissioner are lucid and based on earlier decisions of the tribunal and the apex court, the main part of which is .....

The Akola Oil Industries (Under Liquidation) Vs. State Bank of India

Court : Mumbai

Reported in : 2005(5)BomCR706; [2006]66SCL147(Bom)

..... court has considered this position & its findings can be stated thus. the rights of the state financial corporation under section 29 of the state financial corporations act (sfc act) to sell and realise the security cannot be exercised without reference to the company court when a winding up order is made against the company. the ..... of proportionate dues of workmen from the sum realized by such secured creditor. it is thus apparent that the secured creditor while proceeding under rdb act or securitisation act does not need any leave or permission of company court. it is also important to note that the present secured creditor i.e. state bank ..... measures to recover their secured debt under sub-section (4) of section 13 of the securitisation and reconstruction of financial assets and enforcement of security interest act, 2002 (54 of 2002);these consequential amendments in corresponding enactments by legislature also demonstrate the intention to give primacy to the recovery of debt of secured .....

Vikram International Vs. Assistant Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)7SOT657(Mum.)

..... made by ajay builders to the assessee has to be established with reference to the ingredients of section 122 and other provisions of the transfer of property act and the registration act. no gift deed either registered or un-registered has been placed before us to substantiate the claim of the gift though the assessee wants us to ..... m/s. ajay builders to the assessee without consideration. we are unable to accept the aforesaid submission of the assessee either. section 122 of the transfer of property act defines gift to mean transfer of movable or immovable property made voluntarily and without consideration by one person called the donor to another, called the donee and accepted by ..... took the value of the said flat at rs. 40,00,000 and added the same, after giving statutory deduction under section 10(3) of the income tax act, 1961, to the total income returned by the assessee.it was contended by the assessee before the departmental authorities that the assessee was a tenant of the outhouse .....

istiyak Ahmed Siddiqui Vs. A.N. Roy, Commissioner of Police,

Court : Mumbai

Reported in : 2005CriLJ3637

..... and detention orders to detaining authority vitiate the constitutional safeguard provided under article 22(5) of the constitution, and hence section 5a of the national security act, cannot b attracted. the submission cannot be accepted taking into consideration the language and tenor of section 5a in general and the use of phraseology ' ..... against the detenu and co-accused at behest of balkrishna pawar against whom co-accused rekha had lodged complaint under section 7 of the prevention of corruption act',, exhibit 'c' clearly demonstrates that such apprehension was expressed as early as in january 004 by lodging a complaint to the higher authorities. mr. solkar ..... relied upon this material, the detaining authority recorded its subjective satisfaction as to the dangerous activities of the detenu as a slumlord and to prevent him from acting in such prejudicial manner in future it passed the impugned order of detention.3. the order of detention has been challenged mainly on the following grounds: .....

Sahil Resorts, Agri Fields and Farms Pvt. Ltd. Vs. Suman Resorts India ...

Court : Mumbai

Reported in : 2005(3)ALLMR641; 2005(5)BomCR155; 2005(3)MhLj1091

..... and subsequently the defendant no. 1 withdrew from the said proceedings. consequently the plaintiffs have submitted an application under section 11(6) of the arbitration and conciliation act, 1996 and the same is pending before this court. this indicates that as at present the said mou is not a subject matter of valid arbitral proceedings ..... defendant no. 1 went on receiving notices for various statutory defaults. it is also stated that on account of failure to comply with certain provisions of the companies act, 1956, none of the directors of the plaintiff-company hold their respective status as directors or the managing director as at present, and, therefore, they have ..... court below was stayed and the said order continues as at present.the plaintiff i.e. m/s.suman resorts india ltd. is a company registered under the companies act, 1956 and its directors are as under:(1) shaikh mukhtar hussain chairman (2) surendra m.khandhar managing director (3) praful m. khandhar director (4) bharti s .....

Wallfort Shares and Stock Brokers Vs. Income-tax Officer [Alongwith

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... and appellant earned dividend income at rs. 1,82,12,862/- which was not taxable in view of section 10(33) of the income-tax act.particulars purchase sale gain/loss dividend date amount date amount date amountunits of 24.3.00 80000000-------------------------------------------------------------------------------- 29.3.00less 2376778 27.3.00 59055207. ..... investment. g) dividend is distributed from accumulated profits of a company with reference to its subscribed share capital in accordance with the provisions of companies act; whereas mfs distribute income from its 'equalization reserve' comprising profits and premium charged on sale of units as per sebi regulations." 35. the ..... assessee filed appeal before the learned cit(appeals). the assessee submitted that units of mutual funds were regulated by an independent body constituted under the act of parliament, viz., sebi. the assessee had followed the prescribed procedure and the transactions with the mutual funds were at arms length. the .....

Dy. Cit Vs. Shripal S. Morakhia

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)7SOT609(Mum.)

..... value of the property. in the circumstances we direct the assessing officer to verify the annual rateable value of the flat as per the bombay municipal corporation act and adopt the annual letting value of the said flat being the actual rent received by the assessee or the municipal rateable value whichever is higher.this ..... rateable value has been elaborately considered by their lordships of calcutta high court in the case of prabhavati bansali (supra) wherein the provisions of bombay municipal corporation act has been deliberated upon as the property in question is situated in mumbai and it has been held that for determining the annual value of the property ..... fact that the property in consideration in the said decision is situated in bombay and the hon'ble calcutta high court had considered the provisions of bombay municipal act before deciding the issue of determination of annual letting value. he placed reliance on the decision of jurisdictional high court in the case of m.b. sonawala .....

Bombay Environmental Action Group, a Society Registered Under the Soci ...

Court : Mumbai

Reported in : 2005(6)BomCR574; (2005)107BOMLR337; (2006)4CompLJ117(Bom)

..... can only be industrial legislation. such legislation would be out of place in development control regulations framed under the maharashtra regional and town planning act.'notwithstanding the above, as a socio-economic measure, the state government provided a scheme for workers in amended dcr 58. the petitioners herein ..... , the protection and preservation of environment, ecological balance free from pollution of air and water, sanitation without which life cannot be enjoyed. any contra acts or actions would cause environmental pollution. environmental ecological, air, water, pollution etc. should be regarded as amounting to violation of article 21. therefore, ..... buildings or other objects of architectural, historic or artistic interest and places of natural interest or beauty and generally of protecting existing amenities. the act is one such piece of legislation.'10. mr. chagla, pointed out that harmonious with the abovementioned objects of town planning legislations, the provisions .....

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 .....