Judgment Search Results Home > Cases Phrase: sashastra seema bal act 2007 section 91 place of trial etc Court: kolkata Page 4 of about 89 results (1.197 seconds)

Joint Commissioner of Income Tax Vs. I.T.C. Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2008)115TTJ(Kol.)45

..... supreme court in the case of cit v.lakshmi machine works , wherein your lordship held as under: the object of the legislature in enacting section 80hhc of the act was to confer a benefit on profits accruing with reference to export turnover. therefore, 'turnover' was the requirement, commission, rent, interest, etc. did not involve ..... incurred by the factories in connection with the movement of the idle machinery for their efficient utilisation and hence the same is allowable under the provisions of the it act. we have heard the parties and perused the material placed before us. the jurisdictional high court in the case of cit v.karanpura development co. ltd. ..... the assessee will get the deduction therefor under section 36(l)(va) only if he deposits the sum received from employees before the due date specified under the act, rule, order or notification governing the funds mentioned above. thus the provision of section 43b, which is applicable in respect of employer's contribution, is quite .....

Reckitt Benckiser Australia Pty. Ltd. Vs. Controller of Patents and De ...

Court : Kolkata

..... subject to any rules made under section 44, in any proceeding under this act before the controller, the evidence shall be given by affidavit in the absence of directions by the controller to the contrary; but in any case in which ..... request you to kindly grant us, the attorneys of proprietor of registered design no.184135, under section 37 read with section opportunity 32 of the designs to examine . act, 2000 an cross- thus we request you that a date for crossexamination may be fixed under prior intimation to us. shall ever remain. yours faithfully, anuradha salhotra ..... the affidavits, namely, balchandra s. virkar, neelam pandit and professor vijay parshuram bapat. section 32 of the 2000 act empowers the controller with the powers of the civil court while section 37 of the 2000 act is covered by chapter viii which deals, inter alia with evidence and reads as follow:- evidence before the controller .....

Sri Amar Kumar Barik and ors. Vs. National Instruments Limited and ors ...

Court : Kolkata

..... they had taken measures to mobilize resources to meet the extra burden. it was further submitted that after amendment of the sick industrial companies (special provisions) act, 1985, the pses have been brought within its purview. so far 50 pses have been registered with the bifr. it was suggested that the pses, ..... in the 49th annual report for 2005-06 of nil. the authorities were repeatedly approached by the petitioners but without any result. the respondent authorities, thus, acted in an arbitrary manner and the writ petitioners had been discriminated against.10. being left with no choice, the petitioners approached this court for redressal of their ..... company on a reference to the board for industrial and financial reconstruction (hereinafter referred to as 'bifr') under section 17 of the sick industrial companies (special provisions) act, 1985. the government of india, ministry of industry, department of public enterprises issued one office memo no. 2(42)/97-dpe(wc) dated 24th october, .....

Molay Kumar Acharya Vs. Chairman-cum-managing Director, W.B. State Ele ...

Court : Kolkata

Reported in : AIR2008Cal47,2008(3)CHN27

..... bidyut banerjee, learned counsel appearing for the respondents has submitted that so far as the word 'occupier' is concerned, the same has not been defined under the electricity act 2003 but under the strouds judicial dictionary, the word 'occupier' means 'the tenant, though absent, is generally speaking the 'occupier' of premises'. according to him, ..... photocopy whereof was submitted by mr. bidyut banerjee himself and which reads as follows:(21) 'person in actual occupation-' section 71, 'occupier', section 124, poor relief (ireland) act, 1838)(1 & 2 vict. c. 56), see middleton v. m'donnell (1896) 2 ir 228; immediate use of enjoyment.(quoted verbatim but emphasis by bond fonts ..... in para 14 above.25. for the foregoing reasons, the petitioner has the right to claim electricity as an occupier under section 43 of the electricity act 2003. consequently this court however, makes it very clear that whatever observations have been made in this judgment are only to be construed and interpreted in .....

New India Assurance Co. Ltd. Vs. Ananda Moyee Dikpati and ors.

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 .....

MerlIn Orihects Ltd. Vs. Educo Ventures Pvt. Ltd.

Court : Kolkata

..... dated 21st november, 2013 at the time of hearing of this application. in that event, the court might consider passing orders under section 33 of the said act. at this stage, i pass an interim order restraining the defendant from selling otherwise transferring, encumbering, dealing with or parting with possession of the premises described in ..... insufficiently stamped, it cannot be used for any purpose whatsoever. the following dictum was pronounced in paragraph 25 of the judgment 25. section 35 of the act, however, rules out applicability of such provision as it is categorically provided therein that a document of this nature shall not be admitted for any purpose whatsoever ..... a rs.100/- stamp paper only. mr.chatterjee, learned senior advocate argued that the document could not be admitted in evidence. section 35 of the stamp act, 1899 applied to all stages of the proceeding, according to sms tea estates private limited versus chandmari tea company private limited reported in (2011) 14 scc66 .....

Fairmacs Shipping and Transport Services Pvt. Ltd. and anr. Vs. Commis ...

Court : Kolkata

..... . these goods arrived on 13th december 2011 in kolkata port. on 20th february 2012 these goods were seized by the directorate of revenue intelligence under section 110 of the customs act, 1962. confiscation proceedings have been started by them which are pending. the allegation is that the goods are completely worthless. hence there was a misdeclaration of the goods and their .....

New Kenilworth Hotel Pvt. Ltd. Vs. Commissioner of Income Tax, Koliii, ...

Court : Kolkata

..... consideration which remained unpaid. but such entitlement is subject to a contract between the buyer and the seller as would appear from section 55 of the transfer of property act, which provides as follows: 55. rights and liabilities of buyer and seller.- in the absence of a contract to the contrary, the buyer and the seller of ..... the addition made by the assessing officer cannot be supported. mr.khaitan, learned senior advocate, drew our attention to sub-section (4) of section 55 of the transfer of property act, which provides as follows: (4) the seller is entitled- (a) to the rents and profits of the property till the ownership thereof passes to the buyer; (b) ..... , 2010 when the appeal was admitted by this court: (a) whether on a true and proper interpretation of sub-section (4) of section 80hhd of the income tax act, 1961, the tribunal was justified in law in upholding the addition of rs.44,68,966/- and its purported findings in that behalf are arbitrary, unreasonable and pervers.?. (b .....

itc Ltd. Vs. Deputy Commissioner of Income Tax

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 .....

Pankajkumar Ghose Vs. Sudheerkumar Shikdar

Court : Kolkata

Reported in : AIR1934Cal58,147Ind.Cas.1064

..... attorney's costs have not been provided for in the order for change unless it be a case where the attorney by his own misconduct has discharged himself from further acting as attorney. but it is unnecessary to refer to my own experience here in this court, because i am fortified in the view i take by authorities which are ..... of the paper-book and it runs thus:it is ordered that the said defendant, sudheerkumar shikdar, be at liberty to discharge the said mr. p. k. ghosh from further acting as the attorney for the former in this suit and to appoint mr. p. l. mitter as his attorney in this suit. and it is further ordered that the said ..... been brought to a hearing, when an application was filed on 8th march 1932 for an order thatbabu pankajkumar ghosh, attorney for the applicant sudheerkumar shikdar, be discharged from further acting as his attorney and that babu p. l. mitter, an attorney of this court, be appointed in his place as attorney for the applicant in the suit and that the .....