Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Jan-28-1985
Reported in : (1985)14ITD131(Delhi)
..... provisions and provisions for appeals, etc. section 20 confers a right on the state government to exempt certain lands from the urban land (ceiling and regulation) act. while exempting such land the government may put certain conditions. such exemptions can be granted in the case of public interest or cases of hardship. it may ..... the ceiling limit. the appellate controller considered this plea and having regard to the restriction on transfer of plots placed by the urban land (ceiling and regulation) act, the appellate controller reduced the value from rs. 350 per sq. yard to rs. 300 per sq. yard. in this connection, he pointed out that ..... shall pay to the person having any interest in that land. in a case where there is an income from such vacant land an amount equal to eight and one-third times the net average annual income actually derived from such land during the period of five consecutive years preceding the date of publication of ..... notification and where no such income is derived from such vacant land, an amount calculated at a rate not exceeding rs. 10 per sq. metre in the case of ..... works and housing had clarified the position under the above act as applicable to delhi. this is contained in a press note issued on 15-2-1976 by the ministry of works and housing, government of india, which is published in sampath lyengar's the three. new taxes, 1979, fifth edn., vol. 1, at 'p. .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Dec-06-1985
Reported in : (1986)15ITD740(Delhi)
..... deduction on account of interest at the rate of 18 per cent per annum.8. the last ground is with respect to the sum of rs. 70,000 assessed as income from agricultural land. a perusal of the order of the appellate controller suggests that such ground was not agitated before him. the learned counsel for the appellant has submitted that ..... the assistant controller but he omitted to give any finding on the point and as such the appellant had to move application under section 61 of the estate duty act, 1953 ('the act') and his application has been partly allowed by the assistant controller and his order on the point has been modified. the contention on the point can be considered only .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-04-1985
Reported in : (1985)(5)LC1891Tri(Delhi)
..... ) a group of productive or profit making enterprises or organisation that have a similar technological structure of production and that produces or supply technically substituted pools, services or sources of income, and so on. "plant" has been defined as (a) the land, building, machinery, apparatus, and fixtures employed in carrying on a trade or a mechanical or other industrial business (b ..... issue of necessary import licence.their import licence was also duly endorsed as for project import for assessment under heading no. 84.66 of section xvi of the customs tariff act, 1975. it is only subsequently that at the level, first of the assistant collector and later the appellate collector of customs, a different view was taken in the matter and ..... setting up of their new industrial unit. they also requested for project import endorsement for assessment of duty under heading no. 84.66 of section xvi of the customs tariff act, 1975. their request for the import licence was processed on the basis of the recommendation of the industrial development committee, consisting of joint-chief controller of imports and exports, madras .....Tag this Judgment!
Court : Delhi
Decided on : Apr-10-1985
Reported in : 2(1985)ACC43; 1(1986)ACC263
..... , however, held that manohar lal gupta being a gratuitous passenger there was no liability for respondent no. 3 insurance company. on the quantum of the petitioners claimants that the monthly income of the deceased was rs. 700/-. after deducting a sum of rs. 250/- as his 'pocket money' the tribunal assessed the monthly dependency at rs. 450/- or 5,400/- annually ..... pay in respect of death of or bodily injury to any person but except so far as is necessary to meet the requirements of section 95 of the motor vehicles act, 1939 the company shall not be liable where such death or injury arises out of and in the course of the employment of such person by the insured. apart from ..... purshottam udeshi v. ranjit ginning and pressing co. : 3scr372 . according to the counsel the ratio of the supreme court judgment is that under section 95 of the motor vehicles act, 1939 the liability of insurance company is restricted to a statutory liability under section 95 and no more. if the risk to the passenger is to be covered it must ..... compensation to a passenger, a contract of insurance can provide otherwise. the supreme court has traced history of the section 95 of the act which was amended by act no. 56 of 1969. section 95 incorporates the provisions of section 203(4) of the road traffic act, 1960 passed in england. the supreme court has also noted that the motor vehicles (passenger insurance .....Tag this Judgment!