Court : Mumbai
..... much of a coincidence to be inadvertence. in exhibit ??c ? to the plaint, the plaintiff presents a comparative chart. this chart purports to analyse the similarities between the plaintiffs script and the film. this chart, in fact, is the bedrock of the plaintiffs case. mr. modi points out that from this tabulation there ..... his script and seeing the film and that any differences are but the most minor embellishments of no consequence. this also directly rebuts the plaintiffs assertion in correspondence that the copyright claimed is in ??the uniqueness of the plot / theme / storyline / premise that has not been in the public domain ? ..... from a fundamental premise cannot sustain a finding of infringement. there is nothing unique about the concept of a magician with two sons, the vanishing act trick, and identifying birth mark or, indeed, any of the other elements to which the plaintiff lays claim. his work and claim fail both ..... in the two works are clearly incidental no infringement of the copyright comes into existence. 6. as a violation of copyright amounts to an act of piracy it must be proved by clear and cogent evidence after applying the various tests laid down by the case law discussed above. 7 ..... seek to avenge what they perceive to be the avoidable and needless suicide of their father who, they believe, was driven to it by the acts of a rapacious banker. their vendetta is directed against the bank. there is no internecine battle between the siblings. in fact, they care deeply .....Tag this Judgment!
Court : Rajasthan
Reported in : RLW2006(4)Raj3400
..... of rs. 5500-10500 to the post of technical assistant. the government thereupon called for further details from the chief engineer who submitted a comparative chart of both the posts indicating the procedure for recruitment, minimum educational qualification, earlier pay scale, revised pay scale. the chief engineer vide letter ..... qualifications prescribed for appointment and the functional responsibilities and therefore commission recommended that these posts may be placed in the replacement scale of pay corresponding to rs. 2000-3599 in place of 1640- 2900. it was pursuant to acceptance of such recommendation of the fifth pay commissioner by ..... matters with restraint and interfere only when they are satisfied that the decision of the government is patently irrational, unjust and prejudicial to a section of employees and the government while taking the decision has ignored factors which are material and relevant for a decision in the matter. even ..... help of which he has contended that two posts were always in the similar scale of pay in the pay scale rules, 1969,1976, 1983, 1987 and 1989. it was for the first time that under the rules of 1998 the state government granted the scale of rs. ..... p.v. hariharan and anr. : 2scr1050 while examining similar question, observed as under: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 .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Jaipur
Reported in : (2007)112TTJ(JP.)353
..... brief facts of the case are that the assessee is a partnership firm engaged in export of large types of pvc wires, which have been manufactured by the assessee. a comparative chart of the total turnover, gross profit and net profit for the year and immediately preceding years is as under:asst. year total turnover total g.p. g.p. % total n ..... learned authorised representative that there was increase in the prices of the copper during the impugned year which is a major part of direct cost whereas there has not been corresponding increase in the selling prices. there was an increase in the cost of export expenditure. the main reason for decrease in g.p. rate was duty difference of rs. 98 ..... open. we have therefore to consider whether, on the merits, the decision of the high court in adopting the reasoning given in pandian chemicals ltd. 's case (supra). section 80hh of the it act grants deduction in respect of profits and gains 'derived from' an industrial undertaking. the contention of the appellant before us is that interest earned on the deposit made with ..... the same increased to 1800-1850 us $ per m.t. to support this contention, detailed london metal exchange (lme) price charts were also submitted (paper book 15-18) before the lower authorities. on the other hand, there has not been a corresponding increase in the selling prices to recoup this extra burden for the reason that purchases made earlier were consumed towards .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (2003)87ITD537(Mum.)
..... document in the cited decision and the lease document entered into between icici ltd. and geb on 29th jan., 1993. in fact, a comparative chart has also been filed in this regard. the question is not simply whether because of the similarities in the clauses of the lease agreement, the ..... gathered from surrounding circumstances. these would include the negotiations held between the parties in the initial stages and during the pre-documentation period, the correspondence exchanged between them, any collateral or parallel documentation, conduct of the parties before, during and after the documentation, whether the assets are such ..... the relevant assets. accordingly, the board's financial obligations under the lease arrangements have been provided as liability in the books of accounts and correspondingly the lease assets are taken under the block of fixed assets. depreciation has also been provided for on the leased assets for the use ..... not apposite to movable property and that the word "bailment" is the more appropriate word as has been used in section 140 of the contract act, 1872. section 160 of the contract act obliges the bailee to return the goods to the bailor after the purpose of the bailment has been served. contrary ..... the madras high court. mcdowell could not be invoked by the ao in that case because the orders were all passed by him in 1983 and 1984, before mcdowell was decided (in 1985). while recognising that the rule would not apply to a genuine transaction or arrangement in .....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 : Income Tax Appellate Tribunal ITAT Mumbai
..... lease document in the cited decision and the lease document entered into between icici ltd. and geb on 29.1.1993. in fact, a comparative chart has also been filed in this regard. the question is not simply whether because of the similarities in the clauses of the lease agreement, ..... gathered from surrounding circumstances. these would include the negotiations held between the parties in the initial stages and during the pre-documentation period, the correspondence exchanged between them, any collateral or parallel documentation, conduct of the parties before, during and after the documentation, whether the assets are such ..... the relevant assets. accordingly, the board's financial obligations under the lease arrangements have been provided as liability in the books of accounts and correspondingly the lease assets are taken under the block of fixed assets. depreciation has also been provided for on the leased assets for the use ..... not apposite to movable property and that the word "bailment" is the more appropriate word as has been used in section 140 of the contract act, 1872. section 160 of the contract act obliges the bailee to return the goods to the bailor after the purpose of the bailment has been served. contrary ..... the madras high court. mcdowell could not be invoked by the ao in that case because the orders were all passed by him in 1983 and 1984, before mcdowell was decided (in 1985). while recognising that the rule would not apply to a genuine transaction or arrangement in .....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 : Mumbai
..... nature of the work mentioned in the tender notice issued by the respondent no.2 for constructing runway at ratnagiri. it was urged that the comparative chart annexed to said affidavit denotes that nature of work executed by the petitioner were identical with work proposed to be carried out at ratnagiri highway. ..... in the submission canvassed that the reason advanced by respondent no.2 later on along with written submissions dated 13.10.2014 or in the correspondence annexed with it that such a decision was arrived in view of the prequalification of the work experience stipulated in original tender notice being not ..... in the wednesbury's sense, then there would be hardly any scope for reviewing the administrative decision in the petition under section 226 of the constitution of india. 51. in the same context an attempt was made by learned counsel for the petitioner by drawing attention to ..... contained in second notice of tender issued on 15.03.2014. 50. in the same context the submission canvassed that in the second notice the act of the respondents modifying the definition ??work experience ? and restricting it for the experience of construction of runways being mala-fide on the count ..... said decision reveals that abandonment of tender notice was not proved to be mala-fide and hence mere apprehension of the petitioner that the authorities were acting in favour of business rival is no ground to interfere with bona-fide and genuine action taken by the authorities in public interest. 25. .....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!