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Judgment Search Results Home > Cases Phrase: customs act 1962 Court: income tax appellate tribunal itat delhi Page 11 of about 572 results (0.069 seconds)

Dec 07 2007 (TRI)

Shri Saurabh Srivastava Vs. Dy. Commr. of Income-tax

Court : Income Tax Appellate Tribunal ITAT Delhi

..... assessee was also not to supply of the services of products in the specified territory to any person which is or was a client or a customer of the company during the period of 12 months prior to the completion date or becomes a client prior to may 31,1999. the assessee had ..... or interfere with or endeavour in the relevant territory to entice away from the company any person, firm, company or entity who was a client or customer of the assessee in respect of business in the 12 months prior to the completion date, or who becomes a client after the said period prior ..... dearness allowance, city compensatory allowance, and house rent allowance received from the employer were taxable as profit in lieu of salary under section 17 of the act. their lordships of supreme court considered the meaning of "profit" in context of section 17 and observed that an advantage or gain by receipt of ..... assessee was to transfer the staff, dealership network, brand images and other marketing infrastructures. the assessee was also prohibited for a period of three years from acting as distributor, stockist, dealer or agent of any other company. as a result of transfer of the entire establishment including the dealership network established by it ..... whatsoever for rendering services to employers, customers for which the assessee was to be paid a sum of rs. 5.50 lacs on or before 30.4.1990. the ao held the amounts as profits in lieu of salary under section 17(3)(i) of the act. however, the tribunal held that the .....

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Jun 30 2004 (TRI)

Lufthansa Cargo India Private Vs. Dcit [Alongwith T.D.S. Appeal

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2004)91ITD133(Delhi)

..... no optional service. all support 1. airworthiness directive would be services including training is covered carried out on a specific request by the consideration under the of the customer (lci). no such contract. the entire management of request was ever made. henceno inventories and maintenance to be such service was performed by carried out by sochata. ..... no. 29 of the circular reads as under:- "ques. 29: whether a maintenance contact including supply of spares would be covered under section 194c or 194j of the act? ans.: routine, normal maintenance contracts which include supply of spares will be covered under section 194c. however, where technical services are rendered, the provision of section 194j ..... the aircraft. these repairs therefore do not constitute 'managerial' 'technical' and 'consultancy services as defined under explanation 2 to section 9(1) (vii)(b) of the act.16. with reference to the decisions relied upon by the authorities below, it was submitted that those decisions are distinguishable and have no application to facts of the present ..... per the terms of the charter party.10. the government of india is party to several international conventions governing the maintenance of the aircrafts. those under the aircraft act of india, 1934 read with aircraft rules, 1937, the necessary regulatory and enforcement powers have been delegated by the government to the dgca, which issues notifications and .....

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Jan 23 2013 (TRI)

M/S. L.G. Electronics India Private Limited Vs. the Asstt. Commissione ...

Court : Income Tax Appellate Tribunal ITAT Delhi

..... tpo, through the above referred written submissions, that lgesl's corporate marketing division performs the specific functions which include, ??brand management including brand health index enhancement, customer insight enhancement, new brand image deployment and brand campaign initiatives and review ? . it is further relevant to consider the statement of shri laxmi kant gupta, the ..... a price which is applied or proposed to be applied in a transaction between persons other than associated enterprises, in uncontrolled conditions ? . rule 10a of the income-tax rules, 1962 gives meaning to ??uncontrolled transaction ? under clause (a) as ??a transaction between enterprises other than associated enterprises, whether resident or non- resident ? . it is this ..... be 'presumed' that some tacit understanding is discernible between aes for brand-promotion/building, can the amp expenses apportioned between them under the provisions contained in the act, and that too, specifically relevant for the a.y. 2007-08. the ld. authorized representatives even representing the interveners, advanced their erudite and well-informed ..... third party was also benefitted by such expenditure. however, in case of an international transaction, this general proposition undergoes change because of chapter x of the act containing the transfer pricing provisions, with the marginal note: `special provisions relating to avoidance of tax'. this chapter requires the computation of income from international transactions .....

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Apr 23 2001 (TRI)

Assistant Commissioner of Vs. Gallium Equipment (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

..... been direct nexus between the profits and gains viz., interest income on the fdrs and the industrial undertaking. as narrated in detail assessee was a manufacturer and getting advances from customers who were asking for bank guarantee on such advancement. bank guarantee was being issued by the banks only against fdrs and for that the assessee admittedly borrowed funds from those ..... same point in which their lordships have discussed different case laws on the point and interest earned on investment of amounts in contingency reserve of securities specified by electricity (supply) act, was found attributable to priority industries and it was concluded that such interest has to be taken into account in computing special deduction under section 80-i. all these case ..... 1995-96, decided on 24th march, 2000. in this case the assessment under section 143(3) was completed.on a later stage proceedings under section 263 of the income-tax act were initiated and in the order under section 263, the commissioner of income-tax has directed the assessing officer to disallow deduction representing advance excise duty paid and reflected under ..... facts were identical as the facts in the case of pandian chemicals ltd. (supra). in this case the investments of amounts in contingency reserve in securities specified by electricity supply act and the interest on such sums was held attributable to priority industry and it was further held that the same has to be taken into account in computing special deduction .....

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Sep 08 2006 (TRI)

Asstt. Cit Vs. Doon Valley Motors

Court : Income Tax Appellate Tribunal ITAT Delhi

..... completed diploma in sales and marketing, he was looking after marketing of motorcycles and also workshop. monika oberoi was postgraduate and diploma holder in manufacturing technology, was working as customer satisfaction manager specifically for insurance claims, etc.thus, she was looking after sales through finance from finance companies and was paid salary of rs. 69,600. in respect of ..... , instructions and directions to the income-tax authorities by the board. the section itself provides that all such authorities and all other persons employed in the execution of this act shall observe and follow such orders, instructions and directions of the board. only exceptions provided under the proviso are that such instructions cannot interfere with the discretion of the ..... is the subject-matter of an adverse order, (iii) where prosecution proceedings are contemplated against the assessee, and (iv) where the constitutional validity of the provisions of the act are under challenge, the appeals filed by the department should be dismissed. it was observed by itat special bench in the case of income tax officer v. bir engg. ..... assessee to prove that expenditure was wholly and necessarily incurred for the purpose of business, section 40a(2) deals with disallowance of expenditure which is otherwise allowable under the act, the assessing officer has to bring on record that expenditure is excessive or unreasonable having regard to the fair market value of goods or services for which payment is .....

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May 18 2001 (TRI)

Hem Raj Vijay Kumar and Co. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2001)78ITD304(Delhi)

..... bills @ rs. 1.45 per bottle. according to the ld. cit, the assessee could not adduce any evidence before him to establish that payment to customers @ rs. 1.45 per empty bottle was made by it. the ld. cit, therefore, concluded that this issue was not examined by the assessing officer ..... the interest of revenue.hence, in our considered opinion, on this issue the ld. commissioner could not exercise his jurisdiction under section 263 of the act, to set aside the assessing officer's order.12. the facts relating to the issue of empty bottles have already been set out above. the ..... be treated as prejudicial to the interest of revenue. it has been judicially held that the phrase must be regarded as involving a conception of acts or orders which arc subversive of the administration of revenue. in malabar industrial co.ltd.'s case (supra), the hon'ble supreme court has laid ..... of the case, the material to which our attention was invited and the rival submissions. from a bare reading of section 263 of the income-tax act, 1961, it is quite evident that for the exercise of jurisdiction under the said provision, the commissioner has to be satisfied of two cumulative conditions, ..... citv. harnandrai shrikishan akodia [1996] 61 itr 50 is directly on the point and there was no prohibition under the provisions of the income-tax act to pay interest to the members of association of persons during the assessment year under consideration ?" he, particularly, drew our attention to the following observations .....

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Aug 25 2003 (TRI)

Finquick Finance (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2003)81TTJ(Delhi)319

..... some of the decisions, which were relied upon for seeking a recall of the entire order were those delivered under the excise & customs laws, the submission of the learned counsel was that the provisions under the aforesaid laws were pan materia to the provisions of section 254(2) of ..... application under section 254(2) of the act, we are of the opinion that the tribunal was justified in recalling its order dt. 30th aug., 1978, on the ground that while deciding the appeal ..... cit v. hero cycles (p) ltd. (1997) 228 itr 463 (sc), wherein it is again said that for invoking jurisdiction under section 154 of the act, for exercising power of rectification of mistake, it is a condition precedent that the mistake must be "glaring and obvious". applying the aforenoted principles, governing an ..... assessee in its written submission, the numerous judgments of the hon'ble delhi high court on the scope of sections 154 and 254(2) of the it act have been taken into account and i now proceed to reproduce the relevant observations of their lordships, as follows : "before taking up the main point ..... so in the interest of justice. with reference to the same very decision the submission was that without there being an express provision in the act or rules a tribunal or a body should be considered to be endowed with such inherent or incidental powers as were necessary to discharge its .....

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Jun 30 2005 (TRI)

Shahid Atiq Vs. Ito, Ward 5(8)

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2005)97ITD22(Delhi)

..... of india v. paras laminates (p) ltd. (1990) 186 itr 722 (sc). in that case the hon'ble supreme court, while examining the powers of customs, excise & gold (control) appellate tribunal, observed as under: "there is no doubt that the tribunal functions as a court within the limits of its jurisdiction ..... scope of jurisdiction of income tax appellate tribunal in deciding the appeals and miscellaneous applications under sections 254(1) and 254(2) of the act and on the analytical appreciation of the propositions laid down in various decisions in relation to the powers of the tribunal referred to above, we ..... course, limited by the express grant and, therefore, it can only be of such powers as are truly incidental and ancillary for doing all such acts or employing all such means as are reasonably necessary to make the grant effective." in view of the above decision, the doctrine of incidental or ..... power to enhance the assessment which power has been specifically conferred upon the commissioner (appeals) under section 251(1)(a) of the income tax act and which power has been specifically denied to itat under proviso to section 254, which is as under: "provided that an amendment which has ..... a" requires reconsideration of the issue already adjudicated by the tribunal, i.e., validity of the notice issued under section 148 of the income tax act and consequently the validity of the assessment order, part "b" relates to remedy for issuing additional directions by amending the order of the tribunal. .....

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Jun 30 2005 (TRI)

Shri Shahid Atiq L/H of Late Sh. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2005)98TTJ(Delhi)971

..... court in the case of union of india v.paras laminates pvt. ltd. . in that case the hon'ble supreme court, while examining the powers of customs, excise & gold (control) appellate tribunal, observed as under: "there is no doubt that the tribunal functions as a court within the limits of its jurisdiction ..... scope of jurisdiction of income tax app[elate tribunal in deciding the appeals and miscellaneous applications under section 254(1) and 254(2) of the act and on the analytical appreciation of the propositions laid down in various decisions in relation to the powers of the tribunal referred to above, we can ..... the power to enhance the assessment which power has been specifically conferred upon the cit(a) under section 251(1)(a) of the income-tax act and which power has been specifically denied to itat under proviso to section 254, which is as under: "provided that an amendment which has the ..... sons v. commissioner of excess profits tax 24 itr 362(bom.), while considering the scope of analogous provision in section 17 of the excess profits tax act, hon'ble chief justice shri chagla, speaking for the bench observed as under: "it must be borne in mind that when a statute confers a ..... "a" requires reconsideration of the issue already adjudicated by the tribunal i.e. validity of the notice issued under section 148 of the income-tax act and consequently the validity of the assessment order, part "b" relates to remedy for issuing additional directions by amending the order of the tribunal. we .....

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Nov 30 2007 (TRI)

Galileo International Inc. Vs. Dcit

Court : Income Tax Appellate Tribunal ITAT Delhi

..... seat is available on that date or not, and makes the fare calculation, prepares the itinerary, gets the details of connecting flights and tells it to the customer. once the customer gives the clearance, the travel agent, with the help of certain other commands, books the ticket for that particular passenger. this whole process starts from the computer ..... to be initially paid by interglobe and reimbursed by galileo international) and that all costs incurred after delivery including but not limited to installation, testing, maintenance, and post customs warehousing shall be the responsibility of interglobe. galileo international will retain title to all computer hardware supplied to interglobe as contemplated in this clause 6.5. [note: galileo ..... infra the assessee itself has recognized its business activities in three identifiable segments: (ii) network (n) which includes both international and regional telecommunication network; and (iii) customer premises (p) which means provision of dedicated lease lines to keep the response time to minimum and also provision of dedicated hardware and software owned by the assessee but ..... principal basis just as there can be agents acting on a nonexclusive basis the learned ar submitted that the appellant and interglobe agreed to enter into a yearly service level agreement which outlines service quality parameters, the tasks required to be performed in relation to system controls, system management and customer services. for the benefit of both the .....

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