Judgment Search Results Home > Cases Phrase: the madras inams act 1869 Court: delhi Page 7 of about 2,212 results (0.125 seconds)

the Commissioner of Income Tax (Central-1) Vs. Subrata Roy

Court : Delhi

..... 109 itr508 the madras high court held that the word " payment" in the said section means the act of paying and, therefore, in that case it was held that payment by the company to karuppiah chettiar was for the benefit of the assessee, the managing director of the company, l. ..... the court observed pertinently that: if the contention of the assessee is accepted, in no case a partnership firm can come within the mischief of section 2(22)(e) of the act because of the reason that shares would be purchased by the firm in the name of its partners as the firm is not having any separate entity of its own. ..... the assessing officer (ao) held that the amount was a loan from sisicol to the assessee through the use of the company's agent, the firm, which was a conduit and a device adopted to bypass application of section 2(22)(e) of the income-tax act, 1961 (hereinafter, referred to as the act ). ..... as per the circular issued by the sebi dated march 31, 1975, interpreting section 187c of the companies act, relied on by the learned counsel for the assessee himself, a partnership firm is not a person capable of being a "member" within the meaning of section 47 of the companies act. ..... the question of law urged by the revenue in this appeal (and the writ petition) is: whether the amount of rs.1,84,19,305 was deemed dividend in the hands of the assessee under the provisions of section 2 (22) (e) of the income tax act, 1961?. 2. .....

Pioneer Silk Mills Pvt. Ltd. and anr., Vs. Union of India and ors.

Court : Delhi

Reported in : 1995(80)ELT507(Del); ILR1992Delhi433

..... payment of tax, including any penalty' in section 9(2) would include not only penalties imposed by the cst act but also penaltes under the state st act and that the words 'as if the tax or penalty payable by such a dealer under this act is a tax or penalty payable under the general sales tax law of the state' indicated that tax or penalty was imposed by the cst act and by incorporating the state' st act as part of the cst act, the lability to pay tax was enforced by penalty for delay or default in payment of tax. ..... provision of section 9(2) meant that only if tax as well as penalty was payable by dealer under the cst act, only then there could be collection and enforcement of tax and penalty in the same manner as provided in any sales tax law of the state, and, secondly, it was contended that the cst act must have a substantive provision to warrant imposition of penalty and the provisions of the state st act regarding penalty for default in payment could not be applied when there was no substantive provision ..... union of india and others provisions of the central excise rules by the respondents under the show cause notices is illegal, void and unconstitutional as under section 3 of the additional duties act, the only provisions of the central excises act and rules made there under apply in relation to the levy and collection of additional duty of excise under the additional duties act which pertain to the levy and collection of the duties of excise under the cenral excises act. .....

M/S. Enkay Construction Company Vs. the Vice Chairman, Dda and anr.

Court : Delhi

Reported in : 2000(3)ARBLR8(Delhi); 86(2000)DLT748; 2000(54)DRJ824

..... in other words, even if the court was inclined to treat the written state- ment of the defendants as an application made under section 33 of the act, the difficulty created by the delay would be insuperable and the court would have no jurisdiction to consider the conten- tions raised in such an application when it has been filed beyond time, and yet, without considering this point, the learned judge has proceeded to deal with the merits of the contentions, though it is true that in the end he has rejected them. ..... in other words, all questions with regard to the existence or validity of an arbitra- corporation agreement or an award must be determined by the court in which the award under the agreement has been or may be filed under the provisions of the arbitration act and the decision of the court in these proceedings is final and cannot be challenged by a separate suit. ..... learned counsel has argued relevancy of this decision to the issues in controversy in the present case because the division bench had, in paragraph 5, observed that section 37(1) of the arbitration act provides that all provisions of the indian limitation act 1963 shall apply to arbitrations as they apply to proceedings in court. .....

Ranjan Dwivedi and anr. Vs. C.B.i. Thr. the Director General

Court : Delhi

Reported in : 2008CriLJ1440; 146(2008)DLT684

..... . if the court is satisfied of the genuineness of the statements made by the accused in the said application and affidavit it is open to the court to supply the questionnaire to his advocate (containing the questions which the court might put to him under section 313 of the code) and fix the time within which the same has to be returned duly answered by the accused together with a properly authenticated affidavit that those answers were given by the accused himself ..... . it was further submitted that in a case of conspiracy, due to provisions of section 10 of the evidence act, all questions relevant against one accused are relevant against another ..... . in this context, the prosecution cannot be said to act without jurisdiction in drawing to the notice of the court such omissions which may otherwise prove fatal to its case.28 ..... . his statement is material upon which the court may act, and which may prove his innocence ..... . the re examination of an accused under section 313 in a case of conspiracy shall mean re examination of all the accused persons; due to section 10 of the evidence act ..... . the act of examination of the accused under section 313 cr. p.c .....

Rakesh K. Dhawan and Others Vs. Union of India and Others

Court : Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

..... shiv kumar joshi reported in iii (1999) cpj 36 (sc)=x (1999) slt 395=2000 (1) scc 98, the honble supreme court has held as under the combined reading of the definitions of consumer and service under the act and looking at the aims and object for which the act was enacted, it is imperative that the words consumer and service as defined under the act should be construed to comprehend consumer and services of commercial and trade oriented nature only. ..... on delhi roads and nobody is safe as there are large number of death warrants moving on delhi roads in the shape of blue line buses and heavy vehicles upstarts, neo-rich and street urchins on the wheels of luxury vehicles particularly in the age group of school and college students we recommend to the government to invoke and amend provisions of section 10 of criminal law act by declaring offence under section 304a of ipc as non-bailable as was done in case of offences under section ..... and ndmc fall within the ambit of service as per provision of the consumer protection act, 1986 and whether or not the users of the civic services or any other services or functions performed by the statutory or public or civil authority are consumers because they have paid some house tax, road tax or any other tax including income tax directly or indirectly there is need to reproduce the definition of words service , and consumer as well as the word deficiency as provided by the consumer protection act, 1986. .....

Master Rajat Mann Vs. Guru Gobind Singh Indraprastha University and O ...

Court : Delhi

..... adjudication boils down to, (i) validity of the rule of the respondent no.1 university of not allowing the students to take away the question paper from the examination hall; (ii) validity of the refusal of the respondent no.1 university to supply copy of the said question paper under the rti act even after the result of the examination has been declared; and, (iii) validity of the refusal of the respondent no.1 university to supply copies of the omr answer sheets and answer key under the rti act even after the result of the examination has been declared, though permitting ..... with an analytical mind since the number of questions are limited and the same will frustrate the whole purpose of selecting the meritorious candidates; (ix) the respondent no.1 university is also exempted from releasing the question papers to the students in terms of section 8(1)(j) of the rti act as the disclosure of information would prejudice the admission process of the university; (x) the examinees are already aware of the questions and are now being provided with the copy of the answer keys as well as the answer sheets to evaluate their marks at the time of inspection; no purpose would .....

Rakesh Khanna Vs. Vishwanath Khanna and ors.

Court : Delhi

Reported in : 62(1996)DLT131

..... party may serve the other parties or the arbitrators, as the case may be, with a written notice ..... shall be to one or more arbitrators to be appointed by consent of the parties, and all the parties do not, after differences have arisen, concur in the appointment or appointments; or (b) if any appointed arbitrator or umpire neglects or refuses to act, or is incapable of acting or dies, and the arbitration agreement does not show that it was intended that the vacancy should not be supplied,and the parties or the arbitrators, as the case may be, do not supply the vacancy; or (c) where the parties or the arbitrators are required to appoint an umpire and do not appoint him : any .....

Shri Amar Singh Trilochan Singh Vs. Smt. Jasoti

Court : Delhi

Reported in : 2003VAD(Delhi)473; 105(2003)DLT499; 2003(69)DRJ63

..... -section (4) to section 14 of the act has been incorporated which is to the following effect:-'for the purpose of clause (b) of the proviso to sub-section (1), any premises which have been let for being used for the purpose of business or profession shall be deemed to have been sub-let by the tenant, if the controller is satisfied that the tenant without obtaining the consent in writing of the landlord has, after the 16th day of august, 1958, allowed any person to occupy the whole or any part of the premises ostensibly on the ground that ..... which have been let for being used for the purposes of business or profession shall be deemed to have been sub-let by the tenant, if the controller is satisfied that the tenant without obtaining the consent in writing of the landlord has, after the 16th day of august, 1958, allowed any person to occupy the whole or any part of the premises ostensibly on the ground that such person is a partner of the tenant in the business or profession but really for the purpose of sub-letting such premises to that person ..... in support of their contentions, the appellants placed reliance on a judgment of the supreme court in m/s madras bangalore transport company (west) v. .....

Bhagat Singh Vs. Chief Information Commissioner and ors.

Court : Delhi

Reported in : 146(2008)DLT385; 2008(100)DRJ63

..... provision is extracted below:exemption from disclosure of information: (1) notwithstanding anything contained in this act, there shall be no obligation to give any citizen.xxxxxxxxxxxxx(j) information which relates to personal information, the disclosure of which has no relationship to any public activity or interest or which would cause un- warranted invasion of the privacy of the individual unless the central public information officer or the state public information officer or the appellate authority, as the case may be, is satisfied that the larger public interest justices the disclosure of such information.4. ..... the application was rejected by the second respondent (the public information officer, designated under the act by the income tax department) on 10th january 2006 under section 8(1) of the act, by reasoning that the information sought was personal in nature, relating to dowry and did not further public interest. ..... they submit that although there was a preliminary investigation undertaken by the income tax officer, delhi and a report was submitted pursuant to that, the assessing officer has issued notices under section 148 of the income tax act, 1961 and the investigation and procedures under the assessing officer are yet to be completed. .....

Lalith Kumar Modi Vs. Assessing Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1991)37ITD422(Delhi)

..... company, being a company and the income-tax act confers upon it the benefit of allowing of deduction on inter-corporate dividends, which was not available to the appellant who is an individual, the assessee cannot be held to have devised any scheme because, the benefit is conferred upon an assessee not by the assessee but by the statute.any benefit that accrues to any assessee consequent to any transaction by virtue of the provisions of the act, under no circumstances can be held to be transferred by the transferor, because, the transferor could never do so and is beyond ..... and directors, this was something similar to assessee indirectly continuing to exercise control over the shares and therefore, this was a scheme to get benefit under the act while still retaining control over the property.7.3 every transaction would always result in some benefit conferred upon the purchaser, such as title to the goods, income therefrom, etc.once the purchaser acquires the property in the goods, all future benefits that arise on that property are rightfully his and simply ..... he also referred to the ruling of the madras high court in m.v.valliappan v. .....