Judgment Search Results Home > Cases Phrase: shops and commercial establishments act 1961 chapter 1 preliminary Page 90 of about 2,648 results (0.188 seconds)

Godore Tools (India) (P.) Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1988)25ITD193(Delhi)

..... textile commissioner...." in september 1959 a new scheme for the promotion of exports of engineering goods was announced. according to the scheme, "it was open both to established and to prospective exporters. manufacturers could obtain their requirements of raw materials, indigenous steel and pig iron, tools, components, etc., for fulfilling the export targets agreed ..... were received by it specifically by way of recompense or reimbursement of any specified losses or specific expenditure or specifically to carry on business in a commercial manner so as to yield profits. no identification can be perceived precisely between the ccs receipts and the costs or profits earned or the losses incurred ..... packing that is done by the assessee with a view to attract attention of the potential customers. any body who looks at the packing in a foreign shop might get attracted towards the packing and thereby the goods got advertised. in this sense, it is possible to uphold the assessee's viewpoint and for .....

Dynamik Universal Ltd. Vs. Dy Cit Central Circle 18

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2005)4SOT825(Delhi)

..... section 158bd of the income tax act, 1961, against another person is not a separate and independent proceeding for which a separate jurisdictional fact has to be established. the proceedings under section 158bd against a person other than the person raided are part of the proceedings which commence with search under section 132 and culminate in ..... any source of information or any person, any other material showing these actions or facts. further the words used "this theory gets weight from the following facts" establishes that the assessing officer did not have any material whatsoever to substantiate his allegation. agaisn the statement that the balance of rs. 73,04,200 has been shown ..... in para 6.7 as under: "here it is important to note that being best suited for operating a show room or a shop, the commercial value of property situated at ground floor, in any commercial complex/malls, is the maximum, which can even be twice or thrice the rate of property situated at first floor of the same .....

Sonata Information Technology Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT

Reported in : (2006)103ITD324(Bang.)

..... of the programme. the rights in computer programmes are a form of intellectual property. research into the practices of oecd member countries has established that all but one protects rights in computer programmes either explicitly or implicitly under copyright law. although the term "computer software" is commonly ..... connection with radio or television broadcasting, any patent, trademark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience, including gains derived from the alienation of any such right or property which are contingent on the productivity, use, or disposition thereof ..... connection with radio or television broadcasting, any patent trademark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience, including gains derived from the alienation of any such right or property which are contingent on the productivity, use or disposition .....

Heart of Atlanta Motel, Inc. Vs. United States

Court : US Supreme Court

..... invoke the fourteenth amendment generally, but rather ought to specify the establishments that would be covered. see id. at 2656, 2675-2676, 2726. this the administration bill had done by covering only those establishments which had certain commercial characteristics. subsequently, the attorney general indicated that he would accept ..... 14th amendment approach to public accommodations [in the committee bill, as contrasted with the administration bill] is not limited to the narrower definition of 'establishment' under the interstate commerce approach, and covers broad state 'custom or usage' or where discrimination is 'fostered or encouraged' by state action (sec ..... asserting any right based on any other federal or state law not inconsistent with this title, including any statute or ordinance requiring nondiscrimination in public establishments or accommodations, or from pursuing any remedy, civil or criminal, which may be available for the vindication or enforcement of such right." [ footnote .....

Mrs. Vasumati Mahajan and Anr. Vs.south Delhi Municipal Corporation an ...

Court : Delhi

..... types of mixed use subject to the provisions of this chapter, the following three broad types of mixed use shall be permissible, in residential premises: i) commercial activity in the form of retail shops as per conditions given in para 15.6 in plots abutting notified mixed use streets. ii) "other activity" broadly in the nature of 'public and ..... facilities is allowed. there is no ambiguity whatsoever. it is stated, if this court is asked to intervene, it would be in direct contravention of the well established wednesbury principle. the apex court has w.p.(c) no.1524/2018 page 9 of 60 time and again stated that the job of the courts is not ..... is opening from property very soon by respondent no.3. according to the petitioner, apprehending collusion between respondent nos.2 and 3 that they would take steps to establish some school from the premises, they have filed the present petition on various grounds. suffice to state, the grounds shall be dealt with while noting the submissions advanced .....

Sri Balaji Metal Finishers Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (1986)15ITD26(Hyd.)

..... the factories act which naturally seeks to give an extended meaning to the word 'manufacture' so as to bring within its scope a larger number of establishments. in fact, the madras high court in the case of cit\.buhari sons (p.) ltd. [1983] 144 itr 12 had pointed out that the ..... services. it has installed expensive machinery and has skilled labour.the only dispute is whether the product which is electroplated by the assessee could be considered as commercially different from the one before electroplating. the assessee has electroplated various items of industrial and trade articles. it has electroplated spare parts for fan equipment, ..... new article with a shining surface and different qualities after electroplating. before electroplating, the article is almost worthless whereas the same, after electroplating, is a valuable commercial commodity. for instance, a spoon, before electroplating, may not have any value whatsoever, whereas the same, after electroplating, may be used by a five star .....

Mange Ram Mittal Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)103ITD389(Delhi)

..... as a dealer in liquor business. it was the assessee who was the mastermind and entrepreneur in various liquor licences acquired in various assessment years as elaborately established by the ao in the impugned order. as the assessee had no intention to pay taxes and his entire investments in business operations were from black money, ..... which he was paid a monthly salary of rs. 2,500. besides, the assessee claimed that he had a monthly income of rs. 400 from a petty grocery shop at his ancestral village dhanauri. however, major documents related to business, such as partnership deeds, receipts of payment of licence fee, copies of returns, correspondence with excise ..... that he was a driver working with the assessee. shri manohar singh in his statement explained that personal expenses of shri mange ram were borne from the liquor shop of hansi because he was the owner. the learned ao therefore, concluded that personal expenses of the assessee such as car expenses, reconstruction of sunder hotel .....

County of Allegheny Vs. Aclu

Court : US Supreme Court

..... lynch v. donnelly, supra, in which we considered whether the city of pawtucket, r.i., had violated the establishment clause by including a creche in its annual christmas display, located in a private park within the downtown shopping district. by a 5-to-4 decision in that difficult case, the court upheld inclusion of the creche in ..... that they are favored members of the political community. in contrast to the creche in lynch, which was displayed in a private park in the city's commercial district as part of a broader display of traditional secular symbols of the holiday season, this creche stands alone in the county courthouse. the display of religious ..... the christmas holiday season. in lynch, i concluded that the city's display of a creche in its larger holiday exhibit in a private park in the commercial district had neither the purpose nor the effect of conveying a message of government endorsement of christianity or disapproval of other religions. the purpose of including the creche .....

Mange Ram Mittal Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Delhi

..... as a dealer in liquor business. it was the assessee who was the mastermind and entrepreneur in various liquor licences acquired in various assessment years as elaborately established by the assessing officer in the impugned order. as the assessee had no intention to pay taxes and his entire investments in business operations were from black ..... he was paid a monthly salary of rs. 2,500. besides, the assessee claimed that he had a monthly income of rs. 400 from a petty grocery shop at his ancestral village dhanauri.however, major documents related to business, such as partnership deeds, receipts of payment of licence fee, copies of returns, correspondence with ..... he was a driver working with the assessee. shri manohar singh in his statement explained that personal expenses of shri mange ram were borne from the liquor shop of hansi because he was the owner.the learned assessing officer therefore, concluded that personal expenses of the assessee such as car expenses, reconstruction of sunder .....

Seth Nand Lal Bajaj Educational Charitable Society Chandigarh Vs. Stat ...

Court : Punjab and Haryana

..... cm no.5434 of 2010 in/and lpa no.1807 of 2013 (o & m) and connected matters -15- employees of other establishments or class of establishments and such establishments may be industrial, commercial or agricultural or otherwise. it can, thus, be observed that the benefit conferred by the act covered a large area of employees than ..... of its intention of so doing by notification in the official gazette, extend the provisions of this act or any of them, to any other establishment or class of establishments, industrial, commercial, agricultural or otherwise: provided that where the provisions of this act have been brought into force in any part of a state, the said ..... that state. . it is contention of counsel for the appellant that word otherwise . needs to be read ejusdem generis with the earlier words i.e. establishments ., industrial ., commercial ., agricultural .an attempt has been made to say that only in the above fields, this act can be made applicable. learned single judge, by making .....