Judgment Search Results Home > Cases Phrase: sashastra seema bal act 2007 section 7 liability for service outside india Sorted by: old Court: mumbai Page 6 of about 469 results (0.382 seconds)

Amit JaIn Vs. Union of India (Uoi) and ors.

Court : Central Administrative Tribunal CAT Mumbai

..... (2)scslj 294 stating that the tribunal was not right while deciding the oa on merits, overlooking the statutory provisions contained instructions in section 21(3) of the administrative tribunals act, 1985. shri vadhavkar has argued mat the fixation of specific cut off date for any purpose was not discriminatory as held by the hon'ble supreme court in the case .....

M/S. Benzo Chem Inds. Ltd. and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... assessees and to give them an opportunity of satisfying us with reference to the seized records and decide the merits of the application under section 35f of the central excise act, 1944. we find that the appellants have filed a statement of modavatable inputs sent for processing, received back us semi-processed, manufacture of finished products and ultimately sale of products .....

Micoperi S.P.A. Milano Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2002)82ITD369(Mum.)

..... s hhi on account of mobilisation/demobilisation activities and insurance connected therewith from the gross receipts while computing the taxable income under section 44bb of the it act. the learned cit(a) has failed to appreciate that the d.b. crawler barge have ultimately been brought to locations within the continental shelf/exclusive ..... "in computing capital gains, expenditure incurred wholly and exclusively in connection with the transfer of capital asset has to be deducted under section 48 of the it act, 1961. the words 'in connection with such transfer' occurring in the section mean intrinsically related to the transfer. only such expenditure as is wholly ..... he contended that providing services is different from execution of services. in this connection, he referred to the provisions of sections 194j and 194c of the act wherein two different nature of works are mentioned which are statutorily recognised. according to him, in the case of mcdeimott international inc. (supra), this issue .....

Kantilal Manilal and Co. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2002)82ITD354(Mum.)

..... project with the mere statement that there is nothing illegal about it." in view of above, we hold that even if the transactions are genuine and have been actually acted upon but if they were with the intention of tax avoidance, then the decision of mcdowell & co. ltd. (supra) would be squarely applicable. lord justice ranganath ..... not applicable to the facts of this case as in that case the facts were altogether different. he submitted that when the transactions were genuine business transactions duly acted upon, merely because there was saving of tax also, it could not be stated that the transactions were a colourable device for avoidance of tax. in support ..... repayments by cheques along with interest. the partners redeposited the money with the firm on 30th march, 1990. he stated that all the above transactions were duly acted upon and were genuine business transactions. in support of his contention, he referred to the capital accounts of the partners and copies of accounts of those two .....

Commissioner of Central Excise, Vs. Ajanta Transistor Clock

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)(139)ELT342Tri(Mum.)bai

..... independent wholesale dealers. show cause notice was issued to the respondents proposing to treat asa as a related person in terms of section 4(4)(c) of the central excise act, 1944 and to demand differential duty of rs. 7.48 crore on the clocks manufactured and sold by the respondent to asa during the period february 1991 to july 1995 ..... person. he has held that mutuality of business interest has to be established for holding that two persons are related persons under section 4(4) (c) of the central excise act.the grounds on which the show cause notice seeks to allege mutuality of interest are the following:- i. in the balance sheet of asa for 1993-94 as on 31 ..... to the department even prior to february 1991, which is commencement of the period of demand, the demand is barred by limitation under section 11(a) of the central excise act.in the light of the above discussion, we held that the impugned order of the commissioner is correct in law, upheld the same and reject these appeals.

Anil Tibrewala Vs. Ito

Court : Mumbai

Reported in : (2004)89TTJ(Mumbai)24

..... necessitates reopening of assessment. the other important contention urged by the learned authorised representative is that the assessee is entitled to immunity under the immunity act and it department having issued a circular assuring such immunity, it has no jurisdiction to probe into the matter, particularly in the reassessment proceedings ..... contention of the authorised representative that fera board exonerated the assessee, the learned departmental representative contends that under sections 68/69 of the income tax act, it department is not concerned with the proceedings under fera because criminal proceedings were not launched against the assessee on that basis. the assessing ..... appeals) considered the issue elaborately. he has extensively considered various judgments relied upon by the assessee and also extracted relevant text of the immunity act to highlight that the assessee is not entitled to claim immunity unless he proves that the remittance was in foreign exchange and the same was .....

Bandekar Brothers Private Limited, a Private Limited Company Incorpora ...

Court : Mumbai

Reported in : 2009(111)BomLR3475

..... the public. in this background, difference between private company and government company is also considered. in para 4 it has been observed that the land acquisition act recognizes dichotomy, viz. acquisition for a public purpose in chapter ii and acquisition for a private purpose of a type restricted in chapter vii. there is no ..... prepared and non-compliance with the provisions of rule 4 of goa acquisition rules, 1972, clearly show that the provisions of section 5a of the land acquisition act have been violated and the petitioners did not receive the opportunity due to them as contemplated by hindustan petroleum corporation ltd. v. darius shapur chenai and ors. ..... in para 4 he has mentioned that the petitioners in writ petition no. 542/2007 invited attention to the provisions of section 38 of the land acquisition act and he stated that it was not applicable as government had proposed the acquisition. this report, therefore, does not show consideration of various objections raised by .....

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 .....

Sanghvi Swiss Refills (P.) Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2003)85ITD59(Mum.)

..... discharged the primary burden of proving that the interest paid by the assessee was utilised for the purpose of business. in the light of section 36(1) (iii) of the act, the primary burden of proving that the expenditure was incurred for the purpose of business is on the assessee. in the absence of any evidence on record to discharge the ..... transactions, the assessee-company could not have incurred a commercial loss of rs. 13.41 lakhs on such huge turnover. he, therefore, disallowed under section 36(1)(iii) of the act a sum of rs. 7,03,546.the ld. cit(a) affirmed the action of the assessing officer by observing that an identical issue was considered by him in the ..... concern, the amount remained with the assessee as a loan repayable to m/s. lloyd finance. it is well-settled that under section 36(1)(m) of the income-tax act interest payable on the amount borrowed, by whatever name it is called, is allowable as deduction only if it is used for the purpose of the business. it is also .....

Vishal Agencies, Through Its Proprietor Smt. Shashikaladevi W/O Mahend ...

Court : Mumbai

Reported in : 2002(4)ALLMR85; (2002)104BOMLR836

..... permitted the capitalisation of the interest only at quarterly or longer rests. the instructions issued by the r.b.i. under sections 21 and 35-a of the banking regulation act, 1935 have a statutory force. the r.b.i, is the prime banking institution of the country entrusted with supervisory role over the banking and conferred with the authority of .....