Judgment Search Results Home > Cases Phrase: sashastra seema bal act 2007 section 7 liability for service outside india Sorted by: old Court: mumbai Page 7 of about 469 results (0.093 seconds)

Suryabhan S/O Ranuba Wagh Vs. Shobha Bhimrao Pawar

Court : Mumbai

Reported in : 2003(1)ALLMR1070; (2003)1BOMLR555; 2003(1)MhLj512

..... it was out of time. subsequent to disposal of this application, the defence of the tenant was struck off under the provisions of section 17(3) of the act (w.b. premises tenancy act). correctness of the order striking out the defence of the tenant was unsuccessfully challenged and had become final and was no longer at issue when the parties approached ..... 1, decided that in a matter where the defence against delivery of possession has been struck down under sub-section (3) of section 17 of the w.b. premises tenancy act, the defendant-tenant cannot cross examine the witnesses called by the plaintiff, excepting on the point of notice under section 13(c) of the said ..... act. while allowing the appeal and restoring the suit before the trial judge, the supreme court held that even in a case where the defence against the delivery of possession by .....

Deputy Commissioner of Income Tax Vs. Reliance Industries Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2003)87ITD209(Mum.)

..... such, orders/instructions/ directions of the board. accordingly, the above two circulars do constitute an order/instruction or direction as contemplated in section 119 of the act.34. as regards the learned departmental representative's contention that the contents of the circular must be limited to government departments and the public sector undertakings and ..... does not have application in the assessee's case. however, the expression and the language used in section 172 is mirrored in section 44b of the it act.section 44b is a special provision for computing profits and gains of shipping business in the case of non-residents. this section falls in chapter iv dealing ..... , the learned departmental representative strongly supported the order of the learned ao. he drew our attention to section 195 and submitted that section 195(1) of the it act states that "any person responsible for paying to a non-resident, not being a company, or to a foreign company, any interest (not being on securities) .....

Shri Mahila Griha Udyog Lijjat Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... that the delay of 86 days ought to have been condoned. it may be true that the words "sufficient cause" occurring in section 35b(5) of the central excise act should be given proper meaning. here it is not a case of government undertaking or the governmental body as has happened in the case of state of west bengal v ..... ignorance of law cannot be to the benefit of the applicants when about rs. 18 crores duty and penalty is involved.therefore, the applicants should have been more cautious and acted in dutifull manner. as far as their problem with the counsel is concerned, the ld.dr argues that nothing prevented them from sitting with their counsel to sort out ..... 1. in these matters, two applications have been files seeking, condonation of the delay in filing these appeals beyond the time provided under section 35b of central excise act.2. the facts of the case are that by orders-in-original dated 19.5.2000 and 9.6.2000, the commissioner confirmed duties, imposed penalties and levied interest .....

Liverpool and London, Steamship Protection and Indemnity Assocn. Ltd. ...

Court : Mumbai

Reported in : AIR2003Bom417; 2003(3)ALLMR920; 2003(5)BomCR319; 2003(4)MhLj708

..... in accordance with lex loci and not lex fori. the plaintiffs are based in united kingdom and claims are required to be determined by arbitration in accordance with the arbitration act (united kingdom), 1996 and the rules applicable thereto. the english law does not recognize insurance premia as maritime claim and considering that, the suit is misconceived and not maintainable. considering ..... lien for unpaid insurance premia. there was no dispute that in english law there would be no maritime lien or claim. but in u.s. law namely federal maritime lien act. maritime lien includes insurance premia. the issue was answered by holding that when the ship sailed into water over which u. s. had jurisdiction then irrespective of the contract, that ..... to furnish security as set out earlier. it is needless to say release of the vessel will be subject to any other caveats against release.all parties and authorities to act on copy of this order authenticated by personal secretary.

P and O Australia Ports Pty Limited and ors. Vs. Board of Trustees, Jn ...

Court : Mumbai

Reported in : 2003(5)BomCR733; 2004(1)CTLJ279(Bom); 2003(2)MhLj717

..... para 4 of the guidelines contain regulatory framework and is reproduced below :'4. regulatory frameworkthe port will continue to maintain its regulatory role under major port trusts act, 1963. however, for purpose of fixing and revising port tariffs, an independent tariff regulatory authority will be set up. the tariff so fixed would be a ..... from time to time. the ports will with the approval of the central government take steps to frame regulations under relevant sections of major port trust act consistent with these guidelines to enable sector participation in port sector.till such regulations are framed, cases will continue to be governed by these guidelines'.para 7 ..... bid would never result in monopoly. in any event, the counsel urged that the state authorities while entering into contracts or issuing licences or concessions cannot act arbitrarily at its sweet will but its action must be in conformity with standard or norm which is not irrational, unreasonable or arbitrary but must be .....

S.V. Vasaikar, Presently Working as Assistant Officer (To) in the Vide ...

Court : Mumbai

Reported in : 2003(2)ALLMR502; 2003(4)BomCR79; 2003(2)MhLj691

..... affidavit-in-reply in balco employeesunion (regd.) v. union of india and ors., : (2002)illj550sc , it was submitted that when persons seekand get employment with a company registered underthe companies act, it should be presumed that theyaccept the right of the directors and shareholdersto conduct the company in accordance with law; andsuch employees have no vested right in theemployer-company continuing ..... its shareholder ten underthe provisions of the companies actas a shareholder, it would have aright to transfer its shares. whenpersons seek and get employment withsuch a company registered under thecompanies act, it must be presumedtat they accept the right of thedirectors and the shareholders toconduct the affairs of the company inaccordance with law and at the sametime they can exercise the .....

Astt. Cit Vs. Omprakash and Co.

Court : Mumbai

Reported in : (2004)87TTJ(Mumbai)183

..... in-progress due to undisclosed cost of construction. this addition has been made consequential to the addition of rs. 72 lakhs made under section 69d of the act. according to the assessing officer borrowed funds have been taken for business purposes. he, therefore, presumed that they have been utilized towards construction activity. he, ..... any stage of the proceedings. he, therefore, contended that the additional ground may be admitted regarding the addition to be made under section 68 of the act. the learned counsel for the assessee gracefully agreed for the admission of the additional ground. the additional ground is, therefore, admitted for consideration of addition ..... book) represent cash credits in the books of the assessee, ought to have upheld the addition of rs. 72 lakhs under section 68 of the act as the actual source of such cash credits routed through finance broker paras ram rohira remains unexplained. the learned departmental representative contended that the appellate powers .....

Barron International Vs. Commissioner of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(161)ELT540Tri(Mum.)bai

..... together. each unit would be registered separately under the excise law and would also obtain separate registration under sales tax, income-tax, octroi and the shop establishment act etc. invoices for sale would be issued unit wise. a number of offence cases were booked by the department alleging unity of such units. several cases ..... (104) e.l.t. 513 (t)]. it was claimed that when the duty was meticulously calculated by the department, such deductions could not be considered. the act of the commissioner of granting deductions on account of advertisement charges was challenged on distinguishing the phillips india judgment, (supra).38. it was urged that the commissioner was ..... , sales tax, supplies of the raw material on regular basis. (xxi) directors namely shri kabir mulchandani (md) and shri s.c. gupta (whole-time director) acted in tandem with one another. while md controlled the affairs of jre at bombay, the whole-time director controlled the affairs of jrs's factories and bil's delhi .....

Dhruv N. Shah Vs. Dy. Cit

Court : Mumbai

Reported in : [2004]88ITD118(Mum)

..... bombay high court has laid down the following principle :'the power of suo motu revision under sub-section (1) of section 263 of the income tax act, 1961, is in the nature of supervisory jurisdiction and can be exercised only if the circumstances specified therein exist. two circumstances must exist to enable the commissioner ..... the case of chartered housing v. appropriate authority : [2001]250itr1(kar) for the proposition that considering provisions of section 54 of the transfer of property act and in absence of registered instrument, it would be wrong to hold that simple delivery of possession under an agreement to sell would amount to a completed ..... contended by the learned departmental representative that relinquishment of right is covered by the definition of 'transfer' given in section 2(47) of the income tax act. the learned departmental representative then took us through relevant portion of commissioner's order passed under section 263, particularly para 2.7.2 wherein it has been .....

Bharat B. Patel, Snehal B. Patel Vs. Commissioner of Cen. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... ) rule 209a, under which penalties have been imposed on the applicants requires dealing in any manner specified therein with excisable goods which are liable to confiscation under the act and the rules. it does not require the goods to be either actually confiscated or confiscated under a particular rule like 173q. in the instant case, prima facie ..... waived on the ground that its application for declaration as sick unit had been registered with bifr under section 16(1) of the sick industrial company (special provisions) act, 1985, the applications for waiver of pre-deposit of penalties by other applicants except the above 3 applicants and shri vora, were allowed.as far as the ..... 11ac, penalty of rs. 5 crores under rule 173q of the central excise rules and penalty of rs. 10 lakhs under section 112(a) of the customs act, 1962. penalties were also imposed on the two directors and the excise clerk of the manufacturer as also on suppliers/consignors of raw materials. aggrieved thereby, the .....