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Showing 41 to 60 of 555 Records
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2001 (9) TMI 1147 - SC ORDER
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... ... ..... e Respondent Mr. Vimal Dave, Adv. O R D E R The appeal fails and shall stand dimissed. No costs.
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2001 (9) TMI 1146 - ITAT MUMBAI
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... ... ..... consideration was unofficially received by the assessee from the lessees which has not been disclosed, the mere fact that the assessee in their opinion settled for smaller lease consideration keeping in mind 100 depreciation allowance cannot render the transaction to be a mere colourable device. Fact of the matter remains that a substantial transaction of enormous value was indeed entered into and physically executed. Hence the benefit of depreciation conferred by the statute rightfully belonged to the assessee. 22. In view of the discussion in the foregoing paragraphs, we hold that the authorities below have rejected the assessee’s claim of depreciation allowance on the two equipments in question without proper justification. We therefore reverse their orders in this respect and direct the Assessing Officer to allow the assessee depreciation as permissible under rules in respect of both the assets for assessment year 1996-97. 23. In the result, this appeal is allowed.
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2001 (9) TMI 1145 - SUPREME COURT
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... ... ..... eans that it is not within the competence of any Single or Division Bench of the High Court to give any direction to the Registry in that behalf which will run contrary to the directions of the Chief Justice. Therefore, in the scheme of things, judicial discipline demands that in the event a single Judge or a Division Bench considers that a particular case requires to be listed before it for valid reasons, it should direct the Registry to obtain appropriate orders from the Chief Justice. The Inspecting Judges would be at liberty to receive complaints or petitions in the course of inspection so as to bring the same to the notice of the appropriate court or to the Registry of the High Court, so that it may, in turn, be brought to the notice of the Chief Justice who may place it before an appropriate forum for passing orders. In the instant case, as the accused has already been released on bail, we need not pass any order. With the above observations, the appeal is disposed of.
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2001 (9) TMI 1144 - SUPREME COURT
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... ... ..... n that by the proposed amendment the other side should not be subjected to serious injustice and that any admission made in favour of the plaintiff conferring right on him is not withdrawn. Applying the above stated principles to the case on hand we have no hesitation to state that the impugned order of the High Court is unsustainable. In view of what is stated above this appeal is entitled to succeed. Accordingly it is allowed, the impugned order is set aside and the order passed by the learned District Judge is restored. No Costs. CIVIL APPEAL NO. 6328 OF 2001 (Arising out of SLP (C) No. 8737 of 2001) Leave granted. The facts stated and contentions raised in this appeal are similar to those in Civil Appeal No...../2001 (Arising out SLP(C) No. 3581/2001) relating to amendment. Hence this appeal is also allowed. The impugned order of the high Court confirming the order of the courts below is set aside and the amendment application filed by the defendant is allowed. No costs.
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2001 (9) TMI 1143 - SUPREME COURT
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... ... ..... gard to the nature of the same to be protective in character, a liberal construction such as the one placed by us could only further the legislative intent and cannot be said to be, in any manner, unwarranted or unjustified. Except clarifying the correct position of law as indicated above, we do not consider it necessary on the facts of the case to deny the ultimate relief granted in the case in favour of the first respondent since it is not in dispute or controversy that if the domicile in the Union Territory during the earlier period is taken into account, he would satisfy the requirement of ten years residence. The appeal is allowed only to the extent of declaring the correct position of law on the validity and enforceability of Rule III(1)(iii) of the Goa Rules 1998 as indicated above. The first respondent, since had already made his application, shall be considered for admission for the course said to be commencing in September, 2001. There will be no order as to costs.
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2001 (9) TMI 1142 - SUPREME COURT
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... ... ..... ium. PW-2 Shankar Lal deposed that no search or seizure took place in his presence and that he was asked to mark his thumb Impression on a paper after being summoned from his fields. According to Chhoga Lal PW-3, his signatures were obtained on the panchnama in the house of one Masij Khan and that no recovery of opium took place in his presence from the appellant. In the face of all this evidence, we do not find it safe to conclude that the prosecution has established the case against the appellant beyond a reasonable doubt. The appellant, in our opinion, is entitled to the benefit of doubt. We, accordingly, accept this appeal and set aside the conviction and sentence awarded to the appellant. Since, this appeal has been received through jail. Superintendent, Central Jail, Bherugarh, District Ujjain, Madhya Pradesh shall be informed. In case the appellant is still in custody in this case, he shall be released forthwith unless required in any other case. 7. Appeal is allowed.
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2001 (9) TMI 1141 - ITAT MUMBAI
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... ... ..... various amounts. If the amounts are purely of the character of reimbursement as is alleged before us, the same may be allowed as deduction. 67. Next it was argued that the CIT(A) ought, in any event, to have given a specific direction to the Assessing Officer to grant the assessee a deduction of UK Pounds 1,86,927.77 being the salary expenses incurred by the assessee outside India in relation to the professional services rendered by it to be parties engaged in executing the Bhadravati, Ravva and Vizag Projects. 68. The total salary claimed by assessee was UK Pounds 1,86,927.77 equivalent to ₹ 97,20,244. CIT(A) noted that this escaped the notice of the Assessing Officer. As such, he directed the Assessing Officer to make proper verification. We agree with the view that the expenses on salary to the staff members can be allowed. We direct the Assessing Officer to allow the same after necessary verification. 69. In the result, appeal of the assessee stands partly allowed.
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2001 (9) TMI 1140 - SC ORDER
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... ... ..... quo;Delay is condoned. The Appeals are dismissed.”
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2001 (9) TMI 1139 - CESTAT CHENNAI
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... ... ..... aying documents and they are eligible for modvat credit. The Commissioner has directed the AC to verify the documents and grant them benefit wherever they are eligible. Revenue's short plea is that respondents have not taken up the licence and filed declaration and as such they are ineligible to claim modvat credit. This aspect of the matter has been examined by the Tribunal in large number of cases and has been clearly of the view that the benefit of modvat claim cannot be denied in case even where the goods have been removed without payment of duty. This view has since been confirmed by the Apex Court in the case of FORMICA INDIA DIVISION v. CCE., 1995 (77) ELT 511 (SC). This ratio has since been followed in large number of cases, the appeal filed by the Commissioner of Central Excise only on this very ground in respect of similar orders have also been rejected. WE do not find any merit in the appeal and hence same is rejected. (Pronounced & Dictated in Open Court)
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2001 (9) TMI 1138 - SC ORDER
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... ... ..... il Appeals. That apart, there is no merit in the Civil Appeals. The interlocutory Applications and the Civil Appeals are dismissed.
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2001 (9) TMI 1137 - SUPREME COURT
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... ... ..... se, we also find that the management was guilty of wilful default and non-observation of Rules. Assuming there was requirement of obtaining approval of Head of the Department in regard to appointment of the appellants, which the management is now contending, it does not appear to reason why management did not take any steps for obtaining approval of the Head of the Department and permitted the appellants to teach in the institution for long period of ten years and suddenly the management treats the services of the appellants having automatically terminated. For such wrongful act on the part of the Management, we direct that arrears of salary to the appellants shall be paid by the Management from its own funds and not from the financial assistance received from the Government. For the aforesaid reasons, we are of the view that the appeals deserve to be allowed. The judgment under challenge is set aside. The appeals are accordingly allowed. There shall be no order as to costs.
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2001 (9) TMI 1136 - ITAT MUMBAI
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... ... ..... ch should not be given any importance for deciding the genuineness of the firm. In the present case, Shri D.N. Shah gave the statement voluntarily and the same was based on the various documents seized during the course of search. Therefore, the statement recorded in the above case was entirely under different circumstance and therefore, this case also does not have any relevance to the facts of the present case. 15. In view of the above discussion, we do not find any relevance of the various cases relied upon by the learned counsel for the assessee as the facts and the circumstances of the present case are entirely different from the facts and circumstances of such cases. We, therefore, find full justification for making the addition of ₹ 1,83,50,000 and determining the total undisclosed income of ₹ 2,22,87,150 for the block period under section 158BC, by the Assessing Officer and the same is confirmed. 16. In the result, the appeal of the assessee is dismissed.
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2001 (9) TMI 1135 - SC ORDER
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... ... ..... JJ. ORDER Appeal dismissed
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2001 (9) TMI 1134 - GAUHATI HIGH COURT
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... ... ..... oon after the incident police searched them and found them absconding from their houses. They were subsequently apprehended at Marangi situated at a distance of about 2 kilometres from the house of the accused persons. Thus, it shows that all the accused persons acted in furtherance of their common intention. 13. Further we find that in this case no charge under Section 34 IPC was framed and the accused persons were convicted for the offence under Section 302, IPC. This may be due to the evidence of the doctor that the injury taking individually were sufficient to cause the death of the deceased. 14. In view of the foregoing discussion we find that the evidence of the solitary eye witness is reliable and trustworthy and the learned trial court rightly based the conviction on the evidence of the said witness which stands fully supported and corroborated by the other evidence on record. We find no merit in this appeal and it is accordingly dismissed, 15. Send down the records.
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2001 (9) TMI 1133 - CESTAT NEW DELHI
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... ... ..... as under - “It is thus evident that a connection in the course of trade between the goods and the trade mark must be there for attracting the mischief contained in para 7; that the sale of goods to the owner of the brand name itself for his own use cannot be equated with the dealings in the course of trade. The Larger Bench of the Tribunal has held similar views in the case of Prakash Industries (supra). The ratio of the decision in the case is that if the branded goods are only supplied to the Customers and not traded in the market, the use of the brand name is not in the course of trade. The goods involved is immaterial so long the goods affixed with the brand name are supplied to the owner of the brand name who does not trade them in the market.” 4. Following the ratio of the Larger Bench decision, Board’s Circular dated 27-10-1994 and subsequent decisions of the Tribunal we set aside the impugned Order and allow the appeal filed by the Appellants.
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2001 (9) TMI 1132 - CESTAT CHENNAI
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... ... ..... delay to prohibit availment of Modvat credit. What prohibits is starting of taking credit after six months of the date of issue of the documents on which the goods said to have been received in the factory and not the process of taking credit. Taking of credit starts with receipt of goods and if the receipt of goods in the factory have been effected within six months period, if credit in part one register taken and part two has not been taken for some reason these credit entries are not completed within a period of six months and it takes more than six months, we cannot find any reason to bring any bar in Rules as envisaged in the present appeal. 6. I also notice that the facts in the present case is identical with the facts of the above noted judgment of the Tribunal. The same squarely applies to the presence case and hence the bench has to uphold the impugned order. Thus there is no merit in this appeal and hence the appeal along with stay is rejected. Ordered accordingly.
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2001 (9) TMI 1131 - CEGAT BANGALORE
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... ... ..... he written submissions submitted by the party it was stated that the issue involved herein has already been covered by the Tribunal's Order Nos. 713,7147 1997 DT 11.3.97 in the very party's case. 4. On the other hand, Smt. Radha Arun, SDR submitted that the Commissioner (Appeals) has dismissed the appeal for non-compliance in terms of Section 35F. 5. On going through the impugned order it is not clear whether the party has been given an opportunity or not before dismissing the appeal for noncompliance The Tribunal has been constantly taking the view that opportunity should be given before rejecting for noncompliance In these circumstances the matter is required to be remanded to the Commissioner (Appeals). Accordingly the matter is remanded to concerned first appellate authority to grant an opportunity before rejecting for noncompliance and to pass an appropriate order. 6. Thus, this appeal is disposed of in the above terms. Pronounced and dictated in the open court.
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2001 (9) TMI 1130 - DELHI HIGH COURT
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... ... ..... ecific provisions, a similar power is available to the first appellate authority. That being the position, the decision in Union Tyres' case (supra) of this court expresses the correct view and does not need reconsideration. This reference is accordingly disposed of. 4. Looking from the aforesaid angles, the inevitable conclusion is that whenever the question of taxability of income from a new source of income is concerned, which had not been considered by the assessing officer, the jurisdiction to deal with the same in appropriate cases may be dealt with under section 147/148 of the Act and section 263 of the Act, if requisite conditions are fulfillled. It is inconceivable that in the presence of such specific provisions, a similar power is available to the first appellate authority. That being the position, the decision in Union Tyres' case (supra) of this court expresses the correct view and does not need reconsideration. This reference is accordingly disposed of.
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2001 (9) TMI 1129 - SUPREME COURT
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... ... ..... ring Misc. case No. 2052 of 2000 on 5.6.2000 has not been denied by the respondent. It is true that successive bail applications are permissible under the changed circumstances. But without the change in the circumstances the second application would be deemed to be seeking review of the earlier judgment which is not permissible under criminal law as has been held by this Court in Hari Singh Mann v. Harbhajan Singh Bajwa & Anr. 2001 (1) SCC 169 and various other judgments. We are satisfied that the impugned order having been passed in violation of the provisions of the Act by ignoring the mandatory requirements of Section 37 and the conditions governing the grant of bail under the Code of Criminal Procedure and is thus not sustainable. Accordingly, the appeal is allowed by setting aside the order impugned. The respondent-accused shall surrender and his bail bonds are cancelled. He shall be taken into custody during the trial of the offence with which he has been charged.
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2001 (9) TMI 1128 - SUPREME COURT
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... ... ..... poly of EDC suffers from the vice of non- application of mind, hence, it has to be quashed as has been done by the High Court. As stated above, so far as the tender dated 9.12.1991 is concerned, the same has become infructuous by passage of time, hence, the relief granted in this regard by the High Court has also become infructuous. However, we are in agreement with the High Court that the Board cannot purchase the spare parts under a proprietary basis from the EDC without calling for tenders and considering the offers received on merits. For the reasons stated above, we hereby direct that to meet the future requirements of the Railways in regard to the spares for governors to be used in the diesel locomotives are concerned, same shall be purchased by a public tender and offers so received shall be considered on their merits without reference to the policy referred to in the letter dated 23.10.1992. Accordingly, these appeals fail and the same are hereby dismissed. No costs.
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