Judgment Search Results Home > Cases Phrase: territorial waters continental shelf exclusive economic zone and other maritime zones act 1976 section 11 offences Court: delhi Page 1 of about 9 results (0.242 seconds)

Dixilyn Field International Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1988)27ITD118(Delhi)

..... as may be specified, from time to time, by or under any law made by parliament.8. thereafter, the indian parliament on 25th august, 1976 passed the territorial waters continental shelf, exclusive economic zone and other maritime zones act, 1976 (act no. 80 of 1976) (for short referred to as mz act). section 3 of the mz ..... of the powers conferred by clause (a) of sub-section (6) of section 6, and clause (a) of sub-section (7) of section 7, of the territorial waters continental shelf exclusive economic zone and other maritime zones act, 1976 (80 of 1976), the central govt. hereby extends the income-tax act, 1961 (43 of 1961) to the ..... after the first amendment, the article was reading as follows: 297. things of value lying within territorial waters (or continental shelf) to vest in the union. all lands, minerals and other things of value underlying the ocean within the territorial waters (or the continental shelf) of india shall vest in the union and be held for the purposes of the union.the .....

income-tax Officer Vs. S.A. Hareford

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1985)11ITD569(Delhi)

..... dated 31-3-1983, reproduced as above and in tune with the provisions of the act, viz., section 9(1)07), explanation. desired implications of the territorial waters, continental shelf, exclusive economic zone and other maritime zones act, 1976, shall also be taken note of. appeals of the revenue for these three years shall be taken to ..... by clause (a) of sub-section (6) of section 6, and clause (a) of sub-section (7) of section 7, of the territorial waters, continental shelf, exclusive economic zone and other maritime zones act, 1976 (80 of 1976), the central government hereby, extends the income-tax act, 1961 (43 of 1961) to the ..... of the said enactment, 'limit', in relation to the territorial waters, the continental shelf, etc., has been defined as under : 2. in this act, 'limit', in relation to the territorial waters, the continental shelf, the exclusive economic zone or any other maritime zone of india, means the limit of such waters, shelf or zone with reference to the mainland of india as .....

Mcdermott International Inc. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1994)49ITD590(Delhi)

..... conferred by clause (a) of sub-section (6) of section 6 and clause (a) of sub-section (7) of section 7 of the territorial waters, continental shelf, exclusive economic zone and other maritime zones act, 1976 (80 of 1976) the central government hereby extends the income-tax act, 1961 (43 of 1961)to the ..... especially when there is no ambiguity in it. he contended that, the legislature by this notification has extended the applicability of the income-tax act, to the territorial waters of bombay high and therefore, it is an absolutely must that, the courts give such notification strict interpretation. he pleaded that, courts have been insistent that, ..... though a sub-contractor but being engaged in the rendering of services or provision of facilities in connection with prospecting, extraction or production of oils in the continental shelf and the exclusive economic zone of india, was liable for taxation.6. shri dinesh vyas, the learned senior advocate, during the hearing did not insist on .....

JaIn Shudh Vanaspati Limited Vs. Union of India and anr.

Court : Delhi

Reported in : 1983(14)ELT1688(Del); ILR1983Delhi327

..... india.(23) it will be seen that there is no definition of territorial waters of india in the customs act 1962. however,under the territorial waters continental shelf act no. 80of 1976 section 2 defines the limit in relation to territorial waters, the continental shelf ................to man the limit of such waters, shelf. ... . ... ... .section 3(2) say' 'the limit of territorial waters is the unit of every point of which is at a distance ..... place outside india. the description of 'india' on its part includes the territorial waters of india vide section 2(27). sub-section 2(28) next defines 'indian customs waters' as00 to mean the waters extending into the sea up to the limit o contiguous one of india. .under section 5 of the territorial waters, continental shelf,. exclusive economic zone and other maritime zones act; 1976, and includes any .....

Oil and Natural Gas Commission Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1990)35ITD31(Delhi)

..... of notification no. gsr 304 (e) dated 31-3-1986 by which the government in exercise of powers under the territorial waters continental shelf & exclusive economic zone and other maritime zones act, 1976 extended the income-tax act to the continental shelf of india and to the exclusive economic zone of india w.e.f. 1-4-1983. the assessing officer then ..... . the plea is that during the relevant accounting period of the assessees that ended on 31-3-1983 the income-tax act had not been extended to the continental shelf and the exclusive economic zone of india, where the operations of the assessees were carried on. the act was extended to that area from 1-4-1983 by ..... took the entire gross receipts there was no need of any bifurcation regarding the alleged foreign portion of the work and the portion that was done within the taxable territory. in taking up the entire gross receipts, section 9(1)(i) stands automatically applied and this is not the case of the commissioner that there were other .....

Assistant Commissioner of Vs. Interocean Shipping (i) (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1994)51ITD582(Delhi)

..... economic zone and other maritime zones act, 1976. he contended that by the above act the indian territory had got extended and therefore any type of commercial operation that is carried out within this extended ..... in international waters. the notification was issued extending the rights of water territory of india to the exclusive economic zone extending the territorial waters to the offshore mining for oil exploration to 200 nautical miles. he made extensive reference to the provisions of sections 6(6), 7(7) and 7(a) of the territorial waters, continental shelf, exclusive ..... the bombay high court decision in mcdermott international inc.'s case (supra). in donald william rickard's case (supra), the extension of territory of india by the territorial waters act, 1976 was examined, but we do not feel it necessary to go into this aspect because it is found that the present .....

Larsen and Toubro Limited Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(91)ECC202

..... economic zone by virtue of power conferred under by clause (a) of sub-section (6), clause (a) of sub-section (7) of section 7 of the territorial waters, continental shelf, exclusive economic zone and other maritime zones act, 1976 and the central government authorised to extend the customs act/1962 and customs tariff, 1975 to the designated area. ..... including fibre optic cables to connect the line of communication and the customs have continuously proceeded on footing that only that part of the cable which is within the territorial waters of india are liable to customs duty. in these circumstances, the submissions of the appellants is that the part of the line pipes used in non-designated ..... no. 11/87-cus dated 14.1.87 and 64/97-cus(nt) dated 1.12.97. in view of these notifications, the designated area are, therefore, territory of india to which the customs act, 1962 and customs tariff act, 1975 have full application.10. coming to the facts of the present case, the appellants made .....

TIn Plate Co. of India Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1987)(12)LC298Tri(Delhi)

..... and other maritime zones act, 1976, no. 80 of 1976 the limit of territorial waters is stated to be the line every point of which is ..... vessels had entered the territorial waters before the crucial date and the decision reported in the judgment of the bombay high court would apply to the present facts.9. the learned counsel also urged that the concept of territorial waters has undergone substantial change in international law. as per the territorial waters continental shelf, exclusive economic zone ..... port after that date. the decision in apar's case would not apply because the vessel arrived at bombay and entered into the territorial waters before the notification was rescinded. the vessel is normally intended to carry goods for several ports and it may touch several ports before unloading .....

Micromax Informatics Limited vs.union of India & Ors.

Court : Delhi

..... , or less than, one hundred rupees.]. [(7) the mineral oils (including petroleum and natural gas) extracted or produced in the continental shelf of india or exclusive economic zone of india as referred to in section 6 and section 7, respectively, of the territorial waters, continental shelf, exclusive economic zone and other maritime zones act, 1976 (80 of 1976), and imported prior to the 7th day of .....