Judgment Search Results Home > Cases Phrase: sashastra seema bal act 2007 section 7 liability for service outside india Sorted by: old Court: mumbai Page 4 of about 469 results (0.297 seconds)

Tata Chemicals Limited Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1998)67ITD56(Mum.)

..... - vii s. p. pandey - promoted14. g. c. negi app. authority audit - iii kamlesh argal - promoted16. prakash chandra dc(osd) sett. comm. h. c. sakharwal - promoted17. mrs. seema dc(osd) sett. comm.v. k. bakshi k. patra18. l. r. singh dc(hq) admn.ddi, unit - ii karn singh - promoted19. sudhir chandra sr. a. r. cent. rg. ..... would be that mr. tralshawala's appointment as "authorised representative' is invalid, and the further consequence would be that he cannot validly appoint mr. modi "to act" for him.28. arguments were advanced by both sides on the question whether the requirement that the notification should be gazetted is a mandatory requirement or is ..... , where the cleavage between the original and appellate jurisdictions continued to be marked due, as we have seen, to historical reasons, the functions of pleading and acting, which a legal practitioner normally combines in his own person were bifurcated and assigned, following 'the usage and the peculiar constitution of the english bar' (per .....

institute of Banking Personnel Vs. Assistant Director of Income-tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1998)67ITD160(Mum.)

..... it reads as follows : "the dissolution of the society and adjustment of its affairs shall be in accordance with sections 13 and 14 of the societies registration act (act xxi of 1860) as amended from time to time, or in accordance with the provisions of any other law relating thereto. we, the several persons whose names ..... the memorandum prohibiting the appellant society to distribute profits but the dissolution has to be done in accordance with sections 13 and 14 of the societies registration act and underthese sections on the dissolution of the society, any surplus remaining shall be given to some other society and no member is to receive profit on ..... then there is no other charitable activity being carried on. (4) the income received for rendering specific services is correctly includable under the provision of income-tax act. (5) since the trust is conducting the activities they are not charitable and, therefore, the institution is not eligible for the benefit of exemption under section .....

Ms. Sophia Gulam Mohammed Bham Vs. the State of Maharashtra and Others

Court : Mumbai

Reported in : 1999(5)BomCR446; 1999CriLJ2140

..... the detenu and hameed farooq were arrested on 10-8-1997 and rajesh sacheti @ vicky was arrested on 12-8-1997 under section 104 of the customs act, 1962 and produced before the additional chief metropolitan magistrate, who remanded them to judicial custody which was extended from time to time. he has filed the ..... for different buyers who had earlier required them.9. mr. pravinchandra haridas jogi in his statement recorded on 12-8-1997, under section 108 of the customs act, 1962, interalia, has stated that his brother mr. dinakarbhai jogi also resides with him and his son kaushikbhai d. jogi is in bangkok and is engaged ..... the government of maharashtra, home department (preventive detention), mantralaya, mumbai-400 032, under section 3(1) of the conservation of foreign exchange and prevention of smuggling activities act, 1974 (52 of 1974) seeks to challenge the same for illegality and impropriety alleged. the order of detention, grounds of detention and copies of the documents relied on .....

Deutsche Bank A. G. Banking Corporation Incorporated, Germany and Bomb ...

Court : Mumbai

Reported in : 1999(3)ALLMR296; 2000(1)BomCR242

..... reported in the aligarh municipal board & others v. ekka tanga mazdoor & others, : 1970crilj1520 . while dealing with the imposition of sentence under the contempt of courts act, supreme court observed: 'contempt proceeding against a person who has failed to comply with the court's order serves a dual purpose: (1) vindication of the public ..... of record as embodied under articles. 129 and 215 respectively cannot be restricted and trammelled by any ordinary legislation including the provisions of the contempt of courts act. their inherent power is elastic, unfettered and not subjected to any limit. the power conferred upon the supreme court and the high court, being courts of ..... as per the scheme for sanction of the loan by financial institutions. after the loan is sanctioned by the financial institutions approval under theforeign exchange regulation act 1973 will take about 2 or 3 weeks and thereafter the sanction amount will be made available in another two weeks time of the completion of .....

Wall Street Construction Ltd. Vs. Dy. Cit

Court : Mumbai

Reported in : [1999]71ITD47(Mum); (2002)75TTJ(Mumbai)653

..... that no income be taxed during assessment year 1992-93 as submitted in the relevant ground of appeal.(iv) amendment made in section 234b of income tax act, 1961, by finance act, 1995, by applied prospectively and accordingly interest under said section for assessment year 1992-93 be limited into the date of passing an intimation under section 143 ..... of the turnover was fair and reasonable, according to the assessing officer the books cannot be relied upon and have to be rejected under section 145 of the act in view of the fact that there was certain unaccounted receipts and expenses recorded in a separate set of accounts which were found in the course of the search ..... arguments before me, the learned counsel for the assessee submitted that even if it is assumed that the assessing officer had resorted to section 145(2) of the act, still the rejection of the books cannot be upheld because he had not made the assessment under section 144 as contemplated by section 145(2). he also submitted .....

Wall Street Construction Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2003)87ITD43(Mum.)

..... without prejudice that no income be taxed during asst. yr. 1992-93 as submitted in the relevant ground of appeal. (iv) amendment made in section 234b of it act, 1961, by finance act, 1995, by applied prospectively and accordingly interest under said section for asst. yr. 1992-93 be limited into the date of passing an intimation under section 143( ..... view, the accounts books of the assessee are liable to be rejected for the following reasons : (i) as a result of two search operations under section 132 of the it act, 1961 on 21st aug., 1990, and on 24th dec., 1992, a computer sheet was found, which gave details of 'on money' receipts and the assessee himself offered the ..... gross receipts in respect of the pune project and bring the same to tax. this is being done after rejecting the books of accounts under section 145 of the it act, in light of the unaccounted receipts and expenses recorded in a separate set of accounts which were found in the course of search. therefore, the gross profits has .....

Fabdeon Engineering Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(90)LC581Tri(Mum.)bai

..... rg 23a register. the credit balance in these registers indicates sufficiency of funds. the debit entry denotes the payment of duty and results in the reduction of credit balance. the act of payment of duty is witnessed by debit entries. if the debit entries are not made, duty can not be said to have been paid.7. the issue before the .....

Berlia Chemicals and Traders (P) Ltd. Vs. Asstt. Cit

Court : Mumbai

Reported in : (2002)76TTJ(Mumbai)974

..... intention was to make it retrospectively effective, it would have specified so in no uncertain terms as was done when explanation 8 was inserted by the finance act, 1986, with retrospective effect from 1-4-1974. the situation in the present case is clearly distinguishable from the one which was before the bombay high court ..... effect from 1-4-1968. in several cases, high courts have held that even for the purposes of determining chargeable profits under the companies (profits) surtax act, the gross amount of dividends should be excluded from the total income. the legislative intent could have only been to exempt from surtax the amount of dividends ..... court held that the exclusion, therefore, of such interest income could only be of that income which formed part of the total income 'computed under the income tax act. such income, therefore, must necessarily be the net income which formed part of the total income after making permissible deductions. this was made clear, the court held .....

Berlia Chemicals and Traders (P) Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... the above discussion, it can be observed that the explanation to rule 1 was added as a consequence to the insertion of new section 80aa in the it act with retrospective effect from 1st april, 1968.thus, insertion of section 80aa with retrospective effect formed the foundation of the insertion of explanation to rule 1 of ..... effect from 1st april, 1968. in several cases, high courts have held that even for the purposes of determining chargeable profits under the companies (profits) surtax act, the gross amount of dividends should be excluded from the total income. the legislative intent could have only been to exempt from surtax the amount of dividends which ..... the high court held that the exclusion, therefore, of such interest income could only be of that income which formed part of the total income computed under the it act. such income, therefore, must necessarily be the net income which formed part of the total income after making permissible deductions. this was made clear, the court held .....

Globex Financial Services Ltd. and ors. Vs. Bakulesh T. Shah and ors.

Court : Mumbai

Reported in : 2000(2)ALLMR419; (2000)102BOMLR795

..... of three hundred rupees; and the provisions of the last preceding section shall apply as if the court fees therein are payable ad valorem under the relevant court fees act.now what is again material to be noted is that the provisions of this section will apply where the subject-matter of the suit is such that it does ..... payment and selling property under charge as also restraining the party from demanding payment from the bank, the court fees would be payable under schedule 1 article 7 of the act. this was the alternative submission of mr. shah. article 7 of schedule 1 reads as follows :any other plaint, application or petition (including memorandum of appeal), to obtain ..... hands of a third party who is in wrongful possession, the suit for recovery of such shares would be governed by section 7(iv)(a) of the court fees act providing for suits for movable property where the subject-matter has no market value. mr. shah pointed out that in that matter the shares belonging to the respondent had .....