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Judgment Search Results Home > Cases Phrase: calcutta police act 1866 Court: delhi Year: 2011 Page 1 of about 358 results (0.067 seconds)

May 11 2011 (HC)

The Commissioner of Income Tax Vs. Itc Ltd.

Court : Delhi

Decided on : May-11-2011

..... be sufficient being adequate, reliable and sound. based on this reasoning, we cannot make them liable for levy of penalty as envisaged under section 201 of the act. {see cit v. majestic hotel ltd. [2006] 155 taxman 447 (delhi). however, levy of interest under section 201(1a) is neither treated as ..... form an opinion about the tax liability of his employee in respect of the salary income. while forming this opinion, the employer is undoubtedly expected to act honestly and fairly. but if it is found that the estimate made by the employer is incorrect, this fact alone, without anything more, would ..... regarding inter alia treatment of any amount/receipt, then the employer/assessee cannot be held liable as assessee-in-default under section 201 of the act and subjected to the penal consequences of the alleged failure. they submit that the assessees bonafide believed that the tips are paid by the customers and ..... by the learned counsels for assesses is also distinguishable. it was in the context of wages under section 2(22) of the employees state insurance act, 1948 that it was held by the apex court that amount of service charges collected from the customers and disbursed among the employees does not amount ..... deduct tax at source, it would be essential to see, as to whether tips form part of the salary within the meanings scribed to it under the act. for the purpose of income to be chargeable under the head salary, section 15 defines salary as under: "15. salaries. - the following income .....

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May 25 2011 (HC)

Event and Entertainment Management Association Vs. Union of India and ...

Court : Delhi

Decided on : May-25-2011

..... or recorded music is played or performed. 3. respondent no. 1 has registered ppl and iprsl as copyright societies in terms of section 33 of the copyright act, 1957 (cr act). while ppl is registered as a copyright society for sound recordings, iprsl is for musical and literary works. the exploitation of a sound recording implies exploitation of ..... confidentiality obligation of such auditor would be suspended. moreover, members are given the right to obtain specific information from their cmo. the administration of copyright and neighbouring rights act, 1963 in germany mandates publication or tariffs. it requires that in establishing tariffs and in collecting the remuneration, "collecting societies shall have due regard to religion, cultural and ..... governing body of eema for filing the present petition. 5. explaining the importance and utility of copyright societies, ppl states that the amended provisions of the cr act in a sense acknowledge the difficulties of the members of the copyright societies in individually enforcing their copyrights. individual members of copyright societies cannot also be expected to ..... dues to the owners/authors of copyrights. case of the petitioner 2. the petitioner, event and entertainment management association (eema), is a society registered under the societies registration act, 1860. it comprises of members from all over india who are engaged in the business of organizing events, functions and entertainment shows like road shows, music concerts/shows, .....

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Sep 05 2011 (HC)

Bharti Telemedia Ltd and ors. Vs. Government of Nct of Delhi and anr

Court : Delhi

Decided on : Sep-05-2011

..... the chartered accountant or cost accountant is similar to saleable or marketable commodities produced by the assessee and cleared by the assessee for home consumption under the central excise act." the following observations of the supreme court are also relevant:- "44. competence to legislate flows from articles 245, 246 and the other articles in part xi. ..... business of providing or offering entertainments which include showing of films, various serials, cricket matches and dramatic performances to the subscribers, and the tax is imposed on the act of offering such entertainments in this way to such subscribers and/or viewers. the entire communication network service is built up and controlled by the respondents. whatever amount ..... , the respondents receive charges, which are realised or collected by their franchisee from the ultimate subscribers. their franchisee, called as sub-cable operator under the said 1982 act having no independent role to offer or provide entertainments to the subscribers inasmuch as franchisees have to depend entirely on the respondents' communication network and this communication network of ..... other countries with federal structures such as the united states, canada and australia, the learned author opined: "the lists contained in schedule vii to the government of india act, 1935, provided for distinct and separate fields of taxation, and it is not without significance that the concurrent legislative list contains no entry relating to taxation but provides .....

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Jan 28 2011 (HC)

The Central India Electric Supply Co. Ltd. Vs. Income Tax Officer, Com ...

Court : Delhi

Decided on : Jan-28-2011

..... was held that the amount received by an assessee was taxable only after attaining finality from the highest court.16. a reference was also made to ito, calcutta & ors. v. lakhmani mewal das, (1972) 103 itr 437 (sc) where it was emphasized that there are two conditions, which should be satisfied ..... chapter of the assessment year 196566.12. to support its various pleas, the appellant relied upon various judgments. the judgment in calcutta discount co. ltd. v. income tax officer, companies district i, calcutta & anr., (1961) 41 itr 191 (sc) was relied upon to support the plea that the pre-requisite of non ..... the conclusion that it is a fit case for issue of the notice under section 148 of the it act. this judgment was relied upon in chanchal kumar chatterjee v. income tax officer, b ward, central salaries circle, calcutta & ors., (1972) 93 itr 130 (cal). in this case, there was only a rubber ..... , we find that the impugned order of the tribunal is not sustainable and is accordingly set aside. the notice issued under section 148 of the it act dated 15.12.1981 is quashed and all proceedings pursuant thereto are also accordingly quashed. consequently, both the questions are answered in favour of the ..... of the case, the tribunal was justified in holding that re-assessment proceedings under section 147(a) read with section 148 of the income-tax act, 1961 had been rightly initiated against the assessee? (2) whether the tribunal was right in holding that valid approval had been accorded by the .....

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Jun 22 2011 (HC)

Dinesh Vitthal Patil and ors. Vs. State of Maharashtra and ors.

Court : Delhi

Decided on : Jun-22-2011

..... cost of repetition, it must be mentioned that said offences are for unlawful assembly and offence punishable under section 37(1) (3) and section 135 of mumbai police act and the allegations in that matter against both the petitioners are that on 3rd may, 2006 at 11:30 a.m. in front of hanuman temple, malegaon, ..... under section 143, 147, 511 of the code, section 3 of the maharashtra prevention of defacement of property act, 1995 and section 37(1)(3)/135 of mumbai police act and c.r.no.12/10 for offences punishable under section 153(1)(b) of the code. 12. notably, the authority issuing ..... property act, 1995 and section 37(1) (3)/135 of mumbai police act. on the other hand, the two cases pending against petitioner no.2 are arising out of c.r.no.26/2006 punishable ..... concerned, the pending cases against him are arising out of c.r.no. 3004/2005 punishable under section 37(1)(3)/135 of mumbai police act and c.r.no.26/2006 for offences punishable under section 143, 147, 511 of the code, section 3 of the maharashtra prevention of defacement of ..... in acquittal. so far as offence at sr.no.1 is concerned, it is for unlawful assembly, offences under mumbai police act, and offence under section 3 of the maharashtra prevention of defacement of property act, 1995. so far as offence at sr.no.5 is concerned, it mentions the role of the said petitioner no .....

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Jun 03 2011 (HC)

ifci Ltd. Vs. Commercial Taxes Officer and anr.

Court : Delhi

Decided on : Jun-03-2011

..... or other sum by attachment and sale of the movable or immovable property of such dealer or person and all the provisions of the rajasthan land revenue act, 1956 (rajasthan act no. 15 of 1956) read with the rajasthan land revenue (payments, credits, refunds and recovery) rules, 1958 shall mutatis mutandis apply." 10. ..... raise a question of law as to whether by virtue of the deeming provisions contained in section 9(2) of the central sales tax act, 1956 (the cst act for short), there is any first charge on the property of the dealer. the petitioner being a financial institution holding a decree against the ..... 26. if the aforesaid scheme is appreciated in its true spirit and with the legislative enactment in mind (preamble to the cst act itself stating that the act was to formulate principles determining inter state trade or commerce and for levy and collection of taxes on sale of goods in the ..... the parliament is presumed to be aware of the statutory provisions creating first charge for the state debts and there is nothing contrary contained in the drt act. the observations made in state bank of bikaner & jaipur v. national iron steel rolling corporation and ors; (1995) 2 scc 19 were cited ..... would not apply. 11. learned counsel for the respondent on the other hand sought to emphasize the constitutional scheme and the subsequent enactment of cst act in pursuance thereto. 12. in order to appreciate this plea, it would be appropriate to reproduce some of the provisions, articles 269 and 286, .....

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Jul 07 2011 (HC)

North Delhi Power Ltd. and ors. Vs. Surender Kumar and ors.

Court : Delhi

Decided on : Jul-07-2011

..... was not inconsistent with the constitutional guarantee against search and seizure. it was held in that case that the search of the appellant by a police officer was not justified by the warrant nor was it open to the officer to search the person of the appellant without taking him before ..... were clearly of opinion that the common law did not reject relevant evidence on that ground." in kuruma's case, kuruma was searched by two police officers who were not authorised under the law to carry out a search and, in the search, some ammunition was found in the unlawful possession ..... legislature lends support to the argument that the alleged discovery should be carefully scrutinized." in emperor v. allahdad khan 35 allahabad, 358 the superintendent of police and a sub-inspector searched the house of a person suspected of being in illicit possession of excisable articles and such articles were found in the ..... identification or any other proof that they were the authorized officers. it is contended that earlier under the indian electricity act, 1910 on the theft being detected a complaint was lodged to the police under section 39 as the same was a cognizable offence and the case proceeded as a state case. however, ..... now as per section 135(2) of the act, powers have been given to the authorized officer to conduct search and seizure .....

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Jan 31 2011 (HC)

Yogita Vs. Government of Nct of Delhi and anr.

Court : Delhi

Decided on : Jan-31-2011

..... tort remedy, is that crime victims be given compensation even in ''no-fault'' situations by the state. compensation cannot be limited to cases of police torture or custodial deaths. it must extend to riot victims and victims of terror, indeed, it must ultimately cover all victims of crime and all ..... of the petitioners husband, the respondents are jointly and severally liable to compensate his family and to what extent. the investigations by the delhi police so far have revealed the involvement of bki, a banned organization in carrying out the bomb blast both at liberty cinema as well as satyam ..... recovered. after setting out the details of the investigations carried out, the affidavit states that there was no failure on the part of the police to take measures to avoid such incidents and for ensuring safety of the people. the incident is termed as a "terrorist attack". it is ..... about by someone that defendant had no control, and defendant would not be negligent. he referred to certain observations in sukhraji bhuj v. calcutta state transport corporation air 1966 (cal) 620, to the effect that "people must guard against reasonable probabilities and not fantastic possibilities". he ..... under sections 302/307 ipc and sections 3/4/5 of the explosive substances act, 1908 was registered at police station desh bandhu gupta road, new delhi. after the case was transferred to the special cell, delhi police it was revealed during investigations that the offences were committed by a terrorist group .....

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Oct 21 2011 (HC)

Ms Sentinel Consultants Pvt. Vs. Shri Sudhir Malhotra

Court : Delhi

Decided on : Oct-21-2011

..... put back the parties in the same position as they stood immediately prior to the service of the interim order.in sujit pal a division bench of the calcutta high court has taken the same view. there, the defendant forcibly dispossessed the plaintiff in violation of the order of injunction and took possession of the property. ..... the court directed the restoration of possession to the plaintiff with the aid of police. the court observed that no technicality can prevent the court from doing justice in exercise of its inherent powers. it held that the object of rule 2 ..... page 20 of 35 premises. therefore, if the provisions of delhi rent control act apply to the ground floor which was let out to the plaintiff and was vacated by it pursuant to the agreement to sell dated 27th march, 1997, ..... had vacated pursuant to the agreement to sell dated 27 th march, 1997 was rs.6,000/- p.m. section 5(3) of delhi rent control act provides that it shall not be lawful for the tenant to receive any payment in consideration of the relinquishment of tenancy of any cs(os)no.1571/1998 ..... it is forbidden by law or is of such a nature, if permitted, it would defeat the provisions of any law. section 24 of the indian contract act, to the extent it is relevant, provides that if any part of a single consideration for one or more objects, or any one or any part of .....

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May 23 2011 (HC)

Bijoy Ghosh Vs. Uoi and ors

Court : Delhi

Decided on : May-23-2011

..... a superior officer committed a procedural irregularity in directing the petitioner verbally to move to base hospital-iii and escort back the 2 deserting police constables after securing their discharge from the hospital. but the fact of the matter would remain that the petitioner did visit the hospital ..... authorities and were handed over their medical documents. that on their way out they saw the petitioner along with crpf personnel and civil police surrounding the hospital. in the meantime dr.chaudhry came and took back their medical documents on the pretext of correcting some mistakes. when ..... detachment headquarter requiring the 4 constables, which included ct.raj pal and ct.yoginder singh, to be produced or handed over to the local police. 3. evidenced from the charge, it is the case of the respondents that the petitioner, working as a deputy commandant, was detailed ..... ct.raj pal and ct.yogender singh assaulted the coy commander and ransacked the police station morigaon, assam. taking cognizance of the incident the 4 constables were suspended. pertaining to the acts of arson at the police station, inasmuch public property was destroyed, an fir was registered at ps morigaon ..... and the local police was on the lookout for the 4 constables to interrogate them. deserting the camp .....

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