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Judgment Search Results Home > Cases Phrase: the punjab tax on lotteries act 2005 Court: delhi Year: 2007 Page 1 of about 19 results (0.058 seconds)

May 31 2007 (TRI)

Wazir Chand Exports Vs. Cit

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : May-31-2007

..... power equip, (supra) as discussed hereinabove. with regard to the amendment brought in by the taxation laws (amendment) act, 2005, which received the assent of president of india on 28th december, 2005, therefore could not be considered by cit qin his order dated 30th march, 2005, we direct the assessing officer of recompute the deduction under section 80hhc in accordance with the amended provisions as ..... amended provisions/after insertion of second, third, fourth and fifth proviso by the taxation laws (amendment) act, 2005. with regard to admissibility of duty draw- back for deduction under section 80-ib, the issue is squarely covered by the decision of hon'ble delhi and punjab & haryana high courts in favour of revenue as discussed above. same analogy can be very safely applied ..... for admissibility of subsidy received from dic for computing deduction under sections 80-ib and 80hhc, and can be treated as covered by the decision of hon'ble delhi and punjab & haryana high courts in favour of revenue, as discussed above. with regard to allowability deduction on interest, we direct the assessing officer to follow the principles as laid down in ..... deduction is permissible under section 80hhc.we thus direct the assessing officer to recompute the deduction under- section 80hhc and 80-ib keeping in view the verdict of delhi and punjab & haryana high courts as discussed above. we direct accordingly.16. in the result, appeal of the assessee is allowed in part as indicated hereinabove. .....

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Oct 19 2007 (TRI)

Bansal Impex Vs. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Oct-19-2007

Reported in : (2008)115TTJ(Delhi)906

..... . we have considered rival contentions. with regard to learned cit(a)'s action for not allowing deduction with reference to the incentive received by the assessee and claimed under proviso to section 80hhc(3) we found that because of the insertion of 5th proviso to section 80hhc(3) by taxation laws (amendment) act 2005, with retrospective effect from 1st april, 1998, the assessee ..... -1 is not allowable on the amount of duty drawback. similar view has been taken by hon'ble delhi high court in case of cit v. ritesh industries . in case of nahar exports ltd. v. cit , hon'ble punjab & haryana high court held that deduction under section 80-ia is not eligible on income from sale of import licenses. hon'ble madras high ..... court in the case of cit v. jameel leathers & uppers held that cash assistance, duty drawback and import license nomination premium is not eligible for deduction ..... under sections 80hh and 80j of it act, 1961. no contrary decision .....

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Nov 01 2007 (HC)

Kuljit Singh and Co. Vs. Engineering Projets (India) Ltd.

Court : Delhi

Decided on : Nov-01-2007

Reported in : 2007(4)ARBLR470(Delhi); 2007(99)DRJ610

..... petitioner's work was limited to placement of reinforcement and concrete which was supplied by rsd which was under the domain of the state of punjab. this placement was to be under the supervision and direction of the rsd authorities.3. petitioner could not start work in time as according to ..... for work of concreting behind gate control and junction reach including transition zone of tunnels p1 and p2 of ranjit sagar dam at shahpurkhandi near pathankot, punjab, respondent awarded this work to the petitioner vide letter no. dl1/con/tec/226/66 dated 6.5.1996 for a sum of rs. ..... institution fails to perform any function entrusted to it under that procedure.17. this court in varun associates v. army welfare housing organisation : 2005(83)drj500 in similar circumstances when petitioner sought appointment of an arbitrator alleging that it had sent a letter to the respondent for appointment of ..... the power exercised by the court while considering an application under section 11(6) of the act are judicial in nature and not administrative one.9. in sbp & co. v. patel engineering ltd. and anr. (2005) 8 scc 618. it was observed:first of all, the power is conferred not on an ..... act') for appointment of an arbitrator as according to it, respondent failed to appoint arbitrator in terms of the arbitration agreement contained in the contract dated 6.5.1996.2. briefly narrated the case of the petitioner is that it is carrying on business under the name and style of kuljit singh & co. the state of punjab .....

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Mar 09 2007 (TRI)

Bindals Developers Pvt. Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Mar-09-2007

..... value of flats on the basis of rent receivable and rejected the claim of expenditure made by the assessee under section 56 of the income-tax act. the income-tax appellate tribunal however accepted the claim of the assessee. this led to the reference of the following question to the hon'ble high court ..... the other pertinent question is whether assessee could be treated to be the "beneficial owner of the house property" under section 22 of the income tax act. before proceeding to consider terms and conditions of the deed , it is necessary to have in mind principle laid down before their lordships of supreme ..... clauses of lease deed to emphasize that assessee was beneficial owner of the property and was rightly assessed in terms of section 22 of the income-tax act. he argued that assessee was exercising all rights over the property which only an owner would exercise. shri dehiya, however did not support the ..... of expenses incurred was furnished. the assessing officer assessed the rental income under the head "house property income by applying section 27 of the income-tax act and by taking annual letting value of property at rs. 36 lakhs. however no reasons are available in the assessment order why income has been ..... section 22 of the act. 16. the law laid down by this court in jodha mal's case (supra), according to us, has been rightly understood by the high courts of punjab & haryana, patna, rajasthan, etc. the requirement of registration of the sale-deed in the context of the section 22 is .....

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May 25 2007 (TRI)

Dy. Cit Vs. Himachal Exicom Communication

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : May-25-2007

..... very same time such interest expenditure is required to be reduced from the interest income for bringing the net interest income to tax net under section 56 of the income tax act.9. in view of the above discussion, we are inclined to agree with the learned dr shri r.l. meena that ..... manufacturing and sale of telecommunication equipment the business. he further contended that in the grounds of appeal, the revenue has not disputed the findings of cit (appeals) about the interest as business income. there was no dispute that assessee was an industrial undertaking, entire income was covered for statutory deduction ..... considered as inextricably related to carrying out on business of industrial undertaking and considered for deduction under section 80-ia of the act: 1. assistant commissioner v. maxcare laboratories ltd. (2005) 92 itd 11 (ctk.) the bank interest income was considered as inextricably related to carrying out on of business of ..... of nahar export ltd. v. cit (2006) 288 itr 494 (p&h).7. the issue regarding ..... has been taken in case of cit v. j.b. exports ltd. by the honble delhi high court, wherein decision of madras high court in case of cit v. jameel leathers & uppers (2000) 246 itr 973 (mad) was followed. similar view has been taken by the punjab & haryana high court in case .....

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Dec 26 2007 (HC)

South Delhi Medicos and ors. Vs. New Delhi Municipal Council and ors.

Court : Delhi

Decided on : Dec-26-2007

Reported in : 147(2008)DLT670; 2008(101)DRJ126

..... the relocation is concerned, the ndmc has responded by a communication dated 11th september, 2007 to the petitioners application under the right to information act, 2005. the petitioners were informed that all the shops/stalls/kiosks situated on the safdarjung hospital and aiims road would be relocated and that the ..... government of tamil nadu and ors. : air1997sc3650 ; state of u.p. v. maharaja dharmender prasad singh : [1989]1scr176 ; bishan das v. state of punjab : [1962]2scr69 ; midnapur zamindary co. ltd. v. kumar naresh roy air 1924 pc 144.50. due course of law in each particular case means such ..... would also be appropriate to consider the observations of the apex court in : (2004)192ctr(sc)492 bannari amman sugars ltd. v. commercial tax officer and ors., wherein it was held thus:9. while the discretion to change the policy in exercise of the executive power, when not ..... grossly exaggerate the costs involved.52. even the process of compulsory land acquisitions of private properties under the provisions of the land acquisition act is normally time consuming as the persons on the land take recourse to protracted litigation to protect their occupation.thus, by such schemes of ..... by following due process of law and taking appropriate remedy. even if proceedings were initiated under the public premises (eviction of unauthorised occupants) act, 1972, it would be still take longer than if the occupants agreed to the relocation. such delays not only frustrate project aspirations but .....

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Mar 22 2007 (HC)

Social Jurist, a Lawyers Group Vs. Government of Nct of Delhi and ors.

Court : Delhi

Decided on : Mar-22-2007

Reported in : 140(2007)DLT698

..... it heavily and which was also relied upon by the dda enclosing the application form for grant of exemption under section 35(1)(ii) of the income tax act, 1961, showed their objects and projected growth and the obligation of the hospital to carry out research activity and providing free treatment. the relevant portion ..... v. union of india and ors. air 1999 delhi 124; union of india and anr. v. jain sabha, new delhi and anr. : (1997)1scc164 ; state of punjab and ors. v. ram lubhaya bagga and ors. : [1998]1scr1120 .46. the first letter of allotment issued to both these hospitals contained the term of free treatment to ..... of 3 patients, i.e., shanti devi, sandai jeet kaur and pramwati were provided to us who had been given free treatment on 5.10.2005, 22.6.2005 and 7.10.205 respectively. these are the only 3 names in respect of whom some records were shown to us. a photocopy of the said ..... matter in great detail, on facts noticed by them during inspection and otherwise, it noticed that the records produced from 1.4.2002 to 31.3.2005 showed only details of concession given to ipd patients and opd patients, no board was displayed as per orders of the court and directions issued by ..... orders of the court, it was noticed that 18 hospitals, indicated above, were willing to comply with the condition. in the order dated 2.12.2005, the court expressed its displeasure for non-compliance of its order by the respondents and in the detailed order, following observations of the court in relation to .....

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Feb 15 2007 (HC)

Schneider Electric India Private Limited Vs. Government of Nct of Delh ...

Court : Delhi

Decided on : Feb-15-2007

Reported in : 139(2007)DLT35; 2007(94)DRJ441; (2007)7VST79(Delhi)

..... for such payment or for any lesser amount. the appellant must, however, pay the amount of admitted tax. the dst act stands repealed by virtue of section 106 of the dvat act with effect from 1.4.2005. in the present regime, as established by the dvat act, 'objections' under section 74(1) can be filed by a person who is dissatisfied with an assessment ..... the case; that as against the demand of rs. 4,13,19,815/- under the dst act the petitioner is now required to deposit rs. 2 crores only, which is most reasonable. reliance has been placed by mr. taneja on state of punjab v. punjab fibres ltd. [2005] 139 stc 200 where it has been observed that if the language is clear and unambiguous ..... courts ought not to grant relief solely on sympathetic considerations. this decision, however, militates against the revenue for the reasons that there is a distinction, difference and divergence between the provisions of the sales tax act and delhi value added tax act, 2004 ..... the appeal/objections were filed in may, 2005 after the coming into force of the dvat act on 1.4.2005. 13. section 43(5) of the dst act prescribes that no appeal against an assessment order shall be entertained by the appellate authority unless such appeal is accompanied by satisfactory proof of the payment of the tax or penalty, provided that such appellate authority .....

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Mar 29 2007 (HC)

Centre for Public Interest Litigation Vs. Union of India (Uoi) and ors ...

Court : Delhi

Decided on : Mar-29-2007

Reported in : 139(2007)DLT289

..... letters patent appeals and the writ petition are not quite in line with each other. furthermore, the affidavit filed by the government of india before the punjab and haryana high court is totally at variance. this does not speak well of the process adopted by the authorities for defending its cases. the ..... b. singh v. union of india and ors. : air2004sc1923 , dattaraj nathuji thaware v. state of maharashtra and ors. : air2005sc540 and gurpal singh v. state of punjab and ors. : air2005sc2755 . on the other hand, the learned counsel appearing for the petitioner contended that the writ petition does not suffer from the defect of delay and latches ..... put to an end or curtailed prior to its expiration but for justifiable reasons and with notice to the delinquent.77. in the case of state of punjab and ors. v. ajit singh : (1997)11scc368 , the supreme court clearly stated the principle that in a departmental inquiry, examination of the merits of ..... prevalent for a considerable time, get the force of law. reference in this regard can be made to a judgment of a division bench of the punjab and haryana high court in the case of dr. sudha suri v. uoi and ors 2002 (1) slr 665, where the court held as under ..... a disqualification and for passing appropriate orders in that regard and also quashing the notification dated 7.2.2005 whereby the respondent no.2 had been nominated as a member under section 4(e) of the act. in addition to the above noticed facts the plea taken on behalf of dr. venugopal in the .....

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Oct 09 2007 (HC)

Essar Steel Limited and anr. Vs. Union of India (Uoi)

Court : Delhi

Decided on : Oct-09-2007

Reported in : 2007(122)ECC121; 2007(148)LC121(Delhi); 2008(222)ELT161(Del)

..... that order permit the tribunal or the authority to deal with it again irrespective of the merits of the case. a division bench of the punjab high court in c.i.t. v. ramesh chander took the view that what the notified authority could do under section 132(12) a ..... being over cannot be sustained.64. reliance is placed by mr. malhotra learned additional solicitor general upon the pronouncement of the apex court reported at 2005 (2) scale 237 s.s. enterprises v. designated authority and ors. in support of his contention that upon the designated authority arriving at a ..... .63. the principles laid down by the apex court in this judgment were reiterated by the apex court in the subsequent pronouncement in commissioner of income tax v. national taj traders and bmrda v. gokak patel volkart ltd. and the bombay metropolitan region development authority v. gokak patel volkart ltd ..... person has got the right to approach the notified authority under section 132(11) within thirty days and that authority can direct the income tax officer to pass a fresh order. we cannot accept the contention on behalf of the respondents that even such a fresh order should be passed ..... countervailing duties and safeguard measures. member countries of the world trade organisation were party to this agreement. the legislature effected statutory amendments to the customs tariff act, 1973 which were effectuated with effect from 1st january, 1995 to bring the statute in line with the provisions of article 6 of gatt, 1994 .....

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