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Judgment Search Results Home > Cases Phrase: income tax act Court: mumbai Year: 2012 Page 11 of about 194 results (0.062 seconds)

Oct 19 2012 (HC)

Kantilal Vasanji Chheda Vs. Vrajesh Kantilal Patel and Others

Court : Mumbai

Decided on : Oct-19-2012

..... as mentioned in the power of attorney which is an admitted fact. the plaintiff claims to have shown his share and interest in his income tax and wealth tax returns which fact is not proved. the partners were to undertake a joint venture for development of the property purchased and sale thereof. ..... the amounts received under the conveyances. no purchaser can be denied his share therein. had defendant no.1 and the original defendant no.2, acting as the agents on behalf of the purchasers, been honest with their co-purchasers, they would have themselves offered the share of each of ..... seal and anr. vs. k.p. chowdhury, air 1976 calcutta 115 in this regard. the court held that under article 113 of the limitation act, 1908, notice meant intimation, information, cognizance, or observance and implied knowledge even from inference reasonably arising out of facts and circumstances. it held that ..... the performance which the plaintiff wanted from defendants is refused by the defendants. the essential performance that is claimed by the plaintiff is to act upon the agreement such as to ultimately convey the plots to the third parties to make a profit. the performance is essentially sought against ..... was contemplated by the partners, was represented by him and the plaintiff remained out of the joint venture. defendant no.1 claims that he acted as an agent on behalf of all purchasers, subdivided the plots and conveyed several separate plots to 15 different parties under 15 conveyances duly registered .....

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Oct 19 2012 (HC)

Kantilal Vasanji Chheda Vs. Vrajesh Kantilal Patel and Others

Court : Mumbai

Decided on : Oct-19-2012

..... as mentioned in the power of attorney which is an admitted fact. the plaintiff claims to have shown his share and interest in his income tax and wealth tax returns which fact is not proved. the partners were to undertake a joint venture for development of the property purchased and sale thereof. ..... the amounts received under the conveyances. no purchaser can be denied his share therein. had defendant no.1 and the original defendant no.2, acting as the agents on behalf of the purchasers, been honest with their co-purchasers, they would have themselves offered the share of each of ..... seal and anr. vs. k.p. chowdhury, air 1976 calcutta 115 in this regard. the court held that under article 113 of the limitation act, 1908, notice meant intimation, information, cognizance, or observance and implied knowledge even from inference reasonably arising out of facts and circumstances. it held that ..... the performance which the plaintiff wanted from defendants is refused by the defendants. the essential performance that is claimed by the plaintiff is to act upon the agreement such as to ultimately convey the plots to the third parties to make a profit. the performance is essentially sought against ..... was contemplated by the partners, was represented by him and the plaintiff remained out of the joint venture. defendant no.1 claims that he acted as an agent on behalf of all purchasers, subdivided the plots and conveyed several separate plots to 15 different parties under 15 conveyances duly registered .....

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Aug 14 2012 (HC)

Unique Delta Force Security Private Ltd. Vs. Sumeet Facilities Pvt. Lt ...

Court : Mumbai

Decided on : Aug-14-2012

..... is well settled that the order sanctioning a scheme under section 391 of the act operates in rem. it affects the rights of several persons including creditors, investors etc. it also creates liabilities in favour of persons like the income tax authorities, etc. these rights and liabilities become vested once the scheme becomes effective ..... security pvt. ltd. also filed form no.23 and changed its name. in these circumstances the contention of the applicants that they did not act on the order of this court sanctioning the scheme is not sustainable. 16. the submission advanced on behalf of the regional director that the ..... though not necessary to do so for the proper working thereof it is required to follow the procedure prescribed under section 391 of the act. in view thereof, allowing the prayers sought by the applicants to recall/rescind/cancel the scheme in the garb of exercising inherent powers ..... learned senior advocate appearing for the regional director has opposed the above applications. he has submitted that section 392 (1) (b) of the companies act has empowered the company court only to modify the scheme once sanctioned for the proper working thereof. there is not only no power vested in the ..... on 25th june, 2010. thereafter the applicants intimated the said fact to the registrar of companies by filing form no. 21 under the companies act giving notice about the said order dated 25th june, 2010 to the registrar of companies. one of the applicant companies viz. unique delta force .....

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Oct 04 2012 (HC)

Shri Vivekanand Nursing Home Trust and Others Vs. Union of India, Thro ...

Court : Mumbai Aurangabad

Decided on : Oct-04-2012

..... 1 scale 140, the supreme court held in para 36 thus: "36. a legal fiction, as is well known, must be construed having regard to the purport and object of the act for which the same was enacted." 22) ..... the provisions of the act, or regulations or the prescribed minimum standards. that we think is the terra firma for raising a legal fiction in accordance with canons of interpretation of statutes. 21) in the case of ishikawajma-harima heavy industries ltd. vs. director of income tax reported in (2007) ..... the medical qualification granted to any student of such medical college shall not be a recognized medical qualification for the purposes of the 1970 act. the established colleges are also required to seek permission of the central government for the medical qualification to be recognized medical qualifications, but ..... government. section 13c(2) does not say that the effect of non-permission by the central government to the existing colleges after the amending act came into force would render the medical qualification already granted by the existing colleges before the insertion of sections 13a, 13b and 13c in ..... conditional approval and secondly, drawing of a legal fiction cannot be prevented by such conditional approvals. 10) in accordance with section 22 of the imcc act, 1970 (as amended), it was for the central council to frame regulations or guidelines, which admittedly have not been framed, and, therefore, in .....

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Aug 03 2012 (HC)

Sunil Gayaprasad Mishra Vs. Rashtra Sant Tukdoji Maharaj University an ...

Court : Mumbai Nagpur

Decided on : Aug-03-2012

..... that conferment of a statutory power would necessarily take within its import the authority to use all means to make it effective and meaningful (see air 1969 supreme court 430-income tax officer, cannanore vs. m.k. mohammed kunhi). the hon'ble supreme court has observed thus: .... it is a firmly established rule that an express grant of ..... by that authority. once again this decision was rendered on examination and scrutiny of the relevant and material provisions of the statute under consideration, namely, representation of the people act, 1951, section 29 thereof and election symbols (reservation and allotment) order, 1968. therefore, the supreme court held that powers to order deregistration/cancellation of registration after enquiry ..... thereafter section 8(3) reads as under: 8 control of state government and universities. .... (3) the state government may in accordance with the provisions contained in this act, for the purpose of securing and maintaining uniform standards, by notification in the official gazette, prescribe a standard code providing for the classification, manner and mode of selection and ..... in the state of maharashtra. it presents a united pattern for better governance of universities and reorganisation of higher education. one of the objects and purpose of the act is to ensure proper selection and appointment of teachers as employees, to take measures for curbing or for eradicating undesirable non-academic influences detrimental to maintenance of discipline .....

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Sep 11 2012 (HC)

The Municipal Corporation of Greater Mumbai and Others Vs. Dalamal Tow ...

Court : Mumbai

Decided on : Sep-11-2012

..... rent at which the premises may reasonably be expected to let. that is the measure of the tax and the tax does not become a tax on income merely because the actual rent realised by the landlord, in a situation where the premises are exempt from the rent act, is taken into reckoning for the purposes of section 154. 41. the regime of exemption under ..... render the tax under the municipal law a tax on income or on person instead of a tax on land or building. 6. counsel appearing on behalf ..... law; (f) if the interpretation of the municipal corporation is correct, the property tax regime would shift to charging (i) the premises on the character of the occupant whether protected by the rent act or not; and (ii) the income derived from the property where the measure of the tax is based on annual rent reasonably expected. this would result in hostile discrimination and ..... of the intervenor has supported the submissions which have been made on behalf of the appellant. the written submission filed by the intervenor has been perused. the provisions of the mumbai municipal corporation act, 1888: 7. section .....

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Sep 11 2012 (HC)

The Municipal Corporation of Greater Mumbai and Others Vs. Dalamal Tow ...

Court : Mumbai

Decided on : Sep-11-2012

..... render the tax under the municipal law a tax on income or on person instead of a tax on land or building. 6. counsel appearing on behalf ..... law; (f) if the interpretation of the municipal corporation is correct, the property tax regime would shift to charging (i) the premises on the character of the occupant whether protected by the rent act or not; and (ii) the income derived from the property where the measure of the tax is based on annual rent reasonably expected. this would result in hostile discrimination and ..... of the intervenor has supported the submissions which have been made on behalf of the appellant. the written submission filed by the intervenor has been perused. the provisions of the mumbai municipal corporation act, 1888: 7. section ..... 154(1) of the act provides as .....

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Aug 21 2012 (HC)

Dahyabhai Papers and Boards Pvt.Ltd. and Another Vs. Maharashtra Housi ...

Court : Mumbai

Decided on : Aug-21-2012

..... may be available. the petitioners have relied upon other documentary evidence including the records of the registrar of companies, licenses under the shops and establishments act, sales tax and service tax documents, registration papers, bank statements and income tax returns and pan cards. the petitioners would be at liberty to produce them before the chief officer of the repair board. the impugned communication ..... of the documentary evidence submitted by the developer that the certification of non-residential use came to be issued. in pursuance of a query under the right to information act, 2005, the repair board intimated that a no objection certificate for redevelopment is issued under appendix-iii to dcr 33(7). the repair board stated that since it ..... occupier is not conclusive. 15. the records that the assessment and collection department of the municipal corporation maintains are for the purposes of assessment for the collection of property taxes. the nature of the use which is reflected in the records of the of the assessment and collection department of the municipal corporation, would constitute relevant evidence but would ..... evidence including the inspection extracts to determine the use. the repair board also conducts a physical verification at site; (ii) in the present case, the repair board has acted on the basis of a complaint which was received. the repair board is justified in re-inquiring into the issue with a view to determine whether the original certification was .....

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Aug 21 2012 (HC)

Dahyabhai Papers and Boards Pvt.Ltd. and Another Vs. Maharashtra Housi ...

Court : Mumbai

Decided on : Aug-21-2012

..... may be available. the petitioners have relied upon other documentary evidence including the records of the registrar of companies, licenses under the shops and establishments act, sales tax and service tax documents, registration papers, bank statements and income tax returns and pan cards. the petitioners would be at liberty to produce them before the chief officer of the repair board. the impugned communication ..... of the documentary evidence submitted by the developer that the certification of non-residential use came to be issued. in pursuance of a query under the right to information act, 2005, the repair board intimated that a no objection certificate for redevelopment is issued under appendix-iii to dcr 33(7). the repair board stated that since it ..... occupier is not conclusive. 15. the records that the assessment and collection department of the municipal corporation maintains are for the purposes of assessment for the collection of property taxes. the nature of the use which is reflected in the records of the of the assessment and collection department of the municipal corporation, would constitute relevant evidence but would ..... evidence including the inspection extracts to determine the use. the repair board also conducts a physical verification at site; (ii) in the present case, the repair board has acted on the basis of a complaint which was received. the repair board is justified in re-inquiring into the issue with a view to determine whether the original certification was .....

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Mar 16 2012 (TRI)

Maersk India Pvt. Ltd. Vs. Commissioner of Central Excise and Customs ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Mar-16-2012

..... was functioning as custodian of the bonded warehouses under the provisions of the customs act. in respect of uncleared cargo, they had undertaken auction of the goods. the demand of service tax is on the income received from the sale of uncleared cargo after meeting the various expenses incurred under the ..... terminal (p) ltd. vs. commissioner of central excise, cochin reported in 2010 (20) str 338 (tri-bang), this tribunal had held that service tax is not payable by custodians when they undertake auctioning and sale of uncleared cargo. 5. the learned a.r. appearing for the revenue reiterates the findings ..... application are directed against the order-in-original no: 11/sr(11)commr/rgd/09-10 dated 21/01/2010 passed by the commissioner of service tax, raigad. 2. after hearing both sides, we find that the appeal itself can be disposed of at this stage. therefore, after granting waiver ..... 94,02,497/- and also imposed equivalent penalties under section 78 apart from the penalty under section 76 of the finance act, 1994. the service tax demand pertains to the period october, 2003 to september, 2008 from the appellant. the appellant was running a container freight ..... category of cargo handling services and storage and warehousing services. 4. the counsel for the appellant submits that in boards circular no. 11/1/2002-tru dated 01/08/2002 it has been clarified that service tax .....

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