Court : Delhi
Reported in : AIR1989Delhi122; 1989(16)DRJ105
..... thenceforth, taken up by their respective fathers. both of them seem to be fond of indulging in high verbosity but on a comparative reading of the correspondence, it becomes apparent that respondent's father was still reflecting a conciliatory approach, by giving his own solutions like swearing before god ..... be complied with; and that to that extent he should be held debarred from taking advantage of 'his own wrong within the meaning of section 23(l)(a) of the act; was repelled with the . observation that no such intention of the legislature could be read into the expression; 'his own wrong' as ..... the awarding by court, a reasonable maintenance.' this could be nothing but a divorce through court by mutual consent as now provided by section 13-b of the hindu marriage act, with some alimony. there is also a suggestion in one of his earlier letters, that in case she was not prepared to ..... thakar dass 1977 hlr 391, wherein it was held that uncorroborated testimony of the wife, who was the petitioner in a petition under section 10 of the hindu marriage act, in face of failure to examine material witnesses could not be taken as sufficient, and her sole evidence was too meager to ..... been disclosed, not only in the written statement filed by the respondent at the earliest opportunity, but also in the application moved under section 24 of the hindu marriage act for seeking maintenance pendente lite for herself and her child, the petitioner did not take any steps to make amends for the lapse, .....Tag this Judgment!
Court : Delhi
..... and delivery up etc.2. alongwith the plaint the plaintiff has filed the interim application being i.a. no.6735/2014 under order xxxix rule 1 and 2 read with section 151 cpc. by this order, i propose to decide the abovementioned application.3. the facts stated in the plaint the plaintiff, m/s telefonaktiebolaget lm ericsson is a company incorporated .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2006)101ITD253(Delhi)
..... the comparative chart expenses booked under different units appearing at page 22 of the compilation of the assessee, with a submission that in each and every head, assessee has booked higher expenses in unit no. i because the unit no, i is no longer eligible for deduction under section 80-i of the act. since ..... instant case the impugned assessment satisfied the said tests? from the discovery of secret accounts in the head office, it does not necessarily follow that a corresponding set of secret accounts were maintained in the branch office, though it is probable that such accounts were maintained. but, as the accounts were secret, ..... but no expenses was shown in unit no. iii. in unit no. i another sum of rs. 48,26,988 was shown under the head 'ink', corresponding to that only rs. 1,04,113 was shown under similar head in unit no. iii. he, accordingly, concluded that expenses on ink in unit no. ..... id. dr further pointed out that the assessee has booked the expenses at rs. 17,32,165 under the head 'subscription deposit scheme' but no corresponding expenses are booked in units no.ii and iii nothing has been placed on record on behalf of the assessee either before the cit(a) or ..... has also noticed that other item such as subscription deposit service expenses amounting to rs. 17,32,165 is shown in unit no. i but no corresponding expenses were shown in unit no. iii. with regard to this subscription deposit service expenses, assessing officer observed that the assessee has not brought out a .....Tag this Judgment!
Court : Delhi
..... sections.26. vide impugned judgment dated may 28, 2009 the tribunal allowed the oa no.1798-a/2007 filed by the respondents, the relevant portion whereof reads as under:16. with the above position of law, the background facts of this case clearly transpire that earlier the govt. of nct of delhi has taken a stand on preparation of a comparative chart ..... 4 th pay commission there is no justifiable reason to not to grant similar pay scales to the posts in the wireless section particularly when in several correspondences the govt. of nct of delhi has admitted the fact that the mcd inadvertently omitted to grant one step higher pay ..... performed by every person working in the delhi police.48. now, let us see the position under the delhi fire act, 2007. section 2(x) of the delhi fire act defines operational member of the fire service to mean any member of the fire service who is required to drive or ..... this may be seen in conjunction with the executive duties and powers of police officers prescribed under chapter vi of the delhi police act 1978, particularly under sections 59-65 which vest in them a wide range of powers and duties. this is not the case with the communication staff ..... findings have been kept at bay and other factors have been considered to declare applicants dissimilar to their counterparts in delhi police amounts to acting beyond jurisdiction and scope of the administrative authorities and in a manner they have contradicted the findings of the tribunal by overriding it amounts .....Tag this Judgment!
Court : Delhi
..... , it is seen that substantial amount of rs.1.13 crores has as provisions written back as the corresponding amount of rs. 1.46 crores disclosed in the last year. against shown been also we are enclosing comparative chart for the assessment years 2004-05, 2005-06, 2006-07, 2007-08 & 2008-09 showing net profit ..... this situation. in view of the facts as narrated above where true and fair picture of the assessee s accounts is coming provisions of section 145 (3) of the act are invoked and reject the results as shown by the assessee and estimate total income of the assessee on a very conservative basis at ..... or paid and accordingly debited to the profit and loss account. reference could made to the chart/table reproduced above from the order of the commissioner of income tax (appeals).7. section 145 (2) of the act empowers the assessing officer to make best judgment assessment when he is not satisfied with correctness or ..... mills v/s. ao in the ita no.995/2018 page 5 of 10 6 rejection of books of accounts u/s 145 (3) of the act s no.1. observations made by ld. ao was the specifically to explain the reason for fall in profitability assessee asked our submission specific factors which ..... completeness of the accounts of the assessee. best judgment assessment in terms of section 145 can also be framed when no method of .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(37)LC542Tri(Delhi)
..... cases. the learned advocate took us through the introduction to the 198s central excise tariff notes 3 and 4 and the comparative chart annexed thereto wherein the erstwhile tariff item 18 corresponds to the new chapter 54 and 55. he took us through section 11 relating to textiles and textile articles. he also drew our attention to notification 47/85-ce dated 17.3 ..... he relied upon the order of the tribunal in the case of kiran spinning mills versus collector of central excise, bombay , international conveyors ltd. versus collector of central excise, bombay 1983 elt 1216 and cougar international pvt ltd., new delhi versus collector of customs, cochin 1984 elt 310 : 1984 ecr 670 (cegat). he pointed out the explanatory notes to hsn dealing ..... 's law dictionary defining the term "obiter dicta".regarding the citations relied upon by shri parasurampuria he submitted that those decisions which have been rendered in the context of customs act cannot be used to decide classification under the central excise tariff. finally he submits that the approach of raw material nexus is not warranted unless the tariff itself stipulates a ..... ) and specified in column (2) of the table hereto annexed, from so much of the duty of excise leviable thereon under the said acts, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said table: provided that the amount of duty so levied shall be apportioned in the ratio of .....Tag this Judgment!
Court : Central Administrative Tribunal CAT Delhi
..... accounts cadre on the one hand and accounts posts in the directorate of sugar on the other. in the counter reply it was emphasised that the channel of hierarchy in the organized accounts cadre were materially different.the post of section officer (accounts and statistics) in the ..... not applicable to the pay of section officers (accounts & statistics) in the directorate of sugar. while granting these scales to various posts, due consideration was given to the fact that granting pay revision did not disturb the existing vertical and horizontal relativity of the cadre. the respondents in their counter-reply have also given comparative chart of hierarchy in the organised ..... in pursuance to the recommendation of the vth central pay commission contained in para 83.235 of its report. keeping in view the fact that the pay scales of the corresponding categories in various organised accounts cadres have traditionally been at par with the government of india, ministry of finance and company affairs, department of expenditure decided that the dispensing ..... with pay scales without proper reasons and without being conscious of the fact that fixation of pay is not their function. it is the function of the government which normally acts on the recommendations of a pay commission. change of pay scale of a category has a cascading effect. several other categories similarly situated as well as those situated as .....Tag this Judgment!
Court : Delhi
..... 12,000-16,500 whereas the petitioner being assistant director was equal to the post of under secretary. the petitioner has placed on record a comparative chart which shows the minimum bench mark for promotion in the government of india, the lok sabha secretariat and the rajya sabha secretariat. this shows ..... officers under whom the petitioner worked and not late mr. jagjit singh alone.11. along with his rejoinder, the petitioner placed on record a comparative chart of the remarks in his acrs during the years 2006 to 2010. the petitioner points out that the respondents were required to consider only the ..... concerns the below benchmark entries for the years 2006 and 2008. he submits that a comparison of the entries of these years with the corresponding entries for the subsequent years, i.e., 2009 and 2010 shows that the adverse entries were not justified. also some of the remarks for ..... benchmark was 'good'. according to the petitioner the revised pay scale with effect from 1st january 1996 placing the under secretary/senior editor in the corresponding pay scale of rs. 12,000-16,500 would not affect the benchmark which remained as 'good'. the petitioner submits that he was unfairly ..... ('rti act') seeking to know the rule position regarding the sending of an email directly to secretary, general of rajya sabha secretariat. in response thereto, he was by letter dated 19 th october 2009 giving point-wise information as provided by the personnel section. inter alia it was informed that there .....Tag this Judgment!
Court : Delhi
Reported in : 113(2004)DLT547
..... section 154(5) as also under section 127 of the said act. the basic fact emphasised was that there is no inconsistency in the provisions since they are operating in different fields. learned senior counsel also emphasised that there is a difference between anti-theft legislations passed by various states in india and in that behalf relied on a comparative chart ..... to substantiate the tariff charged wrongly sought to make a distinction between 'unauthorized use of electricity', the expression used in section 126 of the said act as compared to the expression 'theft of electricity' used in section 125 of the said act. the stand of the respondent thus, taken is that an unauthorized use of electricity which is not deliberate and unintentional ..... seems to be to make a distinction and separate category from theft of electricity by categorizing cases of persons indulging in unauthorized use of electricity on a different plain.37. the explanationn to section 126 of the said act defines the expression ' ..... that there was a specific provision under the act of 1910 being section 39 which dealt with the theft of energy. thus, section 135 has once again been incorporated in the said act of 2003 making it more comprehensive and giving detailed procedure. there was in existence no corresponding provision to section 126 of the said act in the earlier enactments. the object clearly .....Tag this Judgment!
Court : Delhi
..... on record. it is also noted that the appellant is engaged in the business of export of gold jewellery which naturally involves designing and fabrication charges. comparative chart of similar expenses in the earlier and later years has also been furnished in support. also, as seen at length vide para 8 supra, the ..... pointed out by him that the assessee is entitled to deduction u/s 10a and, therefore, if the disallowance is sustained, the deduction will also increase correspondingly. on the basis of the bills and vouchers produced by the assessee, he came to the conclusion that the expenses were deductible in full more so ..... . the additions of rs.14,50,000/-, 9,86,795/- and 2,40,000/- made on these counts are, accordingly, hereby deleted. 12. the corresponding findings of the itat in the impugned order are as follows: 5. ground nos.8 and 9 are regarding the deduction of designing charges, fabrication charges and ..... of law were framed: 1. whether the itat was correct in law and on facts in holding that the assessee was entitled to deduction under section 10a of the act?. itas 775/09, 1025/10 & 53/13 page 1 2. whether the itat while deleting the additions, was correct in law and on ..... vouchers before the ao. these bills and vouchers were produced before the learned cit (a). the learned cit (a) considered the matter in totality by comparing these expenses with the expenses of the earlier year and the subsequent year. he came to the conclusion that the expenses were reasonable having regard to .....Tag this Judgment!