...Kirloskar Bros. Ltd. v. CIT AIR 1952 Bom 306; CIT v. Ogale Glass Works Ltd. AIR 1954 SC....3. The facts in brief leading to the filing of this appeal may be stated thus: The deceased-Respondent 1 Rao Mahmood Ahmad Khan being the defaulter of Government dues to the extent of Rs...bearing Khasra No. 162, Mohalla Ismail Khan, Khewat No. 1/2 situated in Village Palhanpur, Tehsil and District Saharanpur. The said land was put to auction-sale on 18-10-1973. Raghubir Singh...

...Bharat Sanchar Nigam Ltd. v. Union of India, (2006) 3 SCC 1. They have also relied upon certain other judgments as discussed hereinafter.4. Before we...to the Government or any other local authority in connection with all the works provided for in this contract and for all materials brought on the site and/or used for the work and shall indemnify NDPL...:—(i) Realizing that by virtue of locus classicus decision in the case of State Of Madras v. Gannon Dunkerley & Co., (Madras) Ltd, AIR...

...Act read with Section 9(2) of the Central Act as also in terms of the decision of this Court in Sahney Steel & Press Works Ltd. v. CTO....Judgment of this Court10*. The matter came up for consideration before this Court in Ashok Leyland Ltd. v. Union of India...rendered in Balabhagas Hulaschand v. State of Orissa (1976) 2 SCC 44, Izhar Ahmad Khan v. Union of India...

..., ex p Botton Bros. Arcades Ltd. (1988) 56 P & CR 99 and see Westminster City Council, Re 1986 AC 668, (1986) 2 All ER 278, per Lord Bridge of Harwich, dissenting on another point...contention of the appellants is accepted it would amount to fettering the State from repealing a law. This Court in Ghaziabad Development Authority v. Delhi Auto & General Finance Pvt. Ltd...next submission of the learned counsel is, legislative action whether plenary or subordinate is not subject to natural justice. It has been so laid down in Union of India v. Cynamide India Ltd...

....97. Dhawan Engg. Works, Tahirpur Ind. Area, Shahdara, Delhi-95.98. Super King Mfg. (Tyres) Pvt. Ltd., Jhilmil Indl. Area, Shahdara.99..., Badli Indl. Estate, Delhi-42.109. Vital Chemical Pvt. Ltd., Najafgarh Road, Indl. Area, New Delhi-15.110. Punjab Metal Works Pvt. Ltd., Nangloi...Vegetable Oils Corpn., Ltd., Subzi Mandi, Delhi-7.156. Hindustan General Industries, Nangloi, Delhi.157. Kumar Engg. & Allied Works, B-24...

...decision. The word “entertain” has been held to mean to admit for consideration, as observed by this Court in Lakshmi Rattan Engg. Works Ltd. v. CST AIR...expression “entertain” as meaning “adjudicate upon” or “proceed to consider on merits”. This view of the High Court has been accepted as correct by this Court in Lakshmi Rattan Engg. Works Ltd. v. CST...Court in Foreshore Coop. Housing Society Ltd. v. Praveen D. Desai (2015) 6 SCC 412 with respect to the interpretation provisions contained in...

...ou rt NMSL1049-16-ARBAAZ KHAN V NORTHSTAR.DOC that character has quite distinct characteristics, wholly bereft of all independent...respect of two aspects of the popular Hindi film franchise Dabangg. This is, at least for the moment, a brace of films produced by the Plaintiffs. The franchise features Mr. Salman Khan as a more than...KHAN V NORTHSTAR.DOC common characters. There are several well-known film franchises: James Bond, Star Wars; the Bourne series; the Batman movies; Rocky, the Die Hard films; Star Trek; Shrek; Kung Fu...

....”(emphasis in original)80. As observed by this Court, speaking through Nariman, J. in P. Mohanraj v. Shah Bros. Ispat (P) Ltd...(2019) 10 SCC 750 and Gaurav Hargovindbhai Dave v. Asset Reconstruction Co. (India) Ltd. (2019) 10 SCC 572 and held that the account..., are matters of record and in any case, duly admitted.34. Relying on the judgments of this Court in Sesh Nath Singh v. Baidyabati Sheoraphuli Coop. Bank Ltd...

..., R/o C/o Mehaboob Khan, Railway PWI Office, Bidar. ...Petitioner (By Sri S.M.Chandrashekar, Senior Counsel for Sri Vishwanath.H.M., Advocate) AND: 1. The State of Karnataka, Vidhan...as illegal. W.P.No.40797/2008 BETWEEN: Syed Afzal Hashmi, S/o Syed Iqbal Hashmi, Aged about 30 years, Occ:Business, R/o No. Noor Khan Taleem, Bidar. ...Petitioner (By...Secretary. 2. The Deputy Commissioner, Bidar District, Bidar. 3. The Executive Engineer, Public Works Department, Bidar. 4. The Superintendent of Police...

...Supreme Court including National Sewing Thread Co. Ltd. v. James Chadwick And Bros Ltd., AIR 1953 SC 357 : PTC...)(1) 1(SC) and M/S Parkash Metal Works…Plaintiffs; v. M/S Square Automation (P) Ltd.…Defendants., 1992 PTC 29 to support this...B.A Khan, J.:— Trade mark ‘Energic-31’ is at the root of controversy. Appellant's suit No. 304/99 for infringement and passing off of this trade mark has been dismissed by trial court by...

...Mills (P) Ltd. v. Union of India (1989) 2 SCC 458 , 1989 SCC (Tax) 297 M.N Venkatachaliah, J., as His Lordship then was, examined the rationale underlying ejusdem generis as a rule of construction and...and English decision in Magnhild v. McIntyre Bros. & Co. (1920) 3 KB 321 and those rendered by this Court in Tribhuban Parkash Nayyar v. Union...constitute a genus. (Per Lord Thankerton in United Towns Electric Co. Ltd. v. Attorney General for Newfoundland (1939) 1 All ER 423 (PC).) ‘Unless you can find a category’, said Farwell L.J (Tillmanns...

...placed reliance on the Queen's Bench decision in Metropolitan Board of Works v. Steed Bros. (1881) LR 8 QBD 445 to submit that the issue was whether, in terms of its grammatical meaning, if two things...the House of Lords which dealt with the said question. It is submitted that sitting in a combination of eight Judges, in L'Office Chefifien Des Phosphates v. Yamashita-Shinnihon Steamship Co. Ltd...reopened. He cited the decisions of this Court in Southern Electricity Supply Co. of Orissa Ltd. v. Sri Seetaram Rice Mill (2012) 2 SCC 108...

...Pradesh High Court in the decision in CIT v. Shahney Steel & Press Works (P.) Ltd. [1987] 165 ITR 399...and in CIT v. Sahney Steel & Press Works (P.) Ltd. [1987] 168 ITR 811. Following the decision of the....),(2)Shahney Steel & Press Works (P.) Ltd. 165 ITR 399 (supra), and(3)Sahney Steel & Press Works (P.) Ltd. 168 ITR 811 (supra...

...Parashuram Pottery Works Co. Ltd. v. ITO [1977] 106 ITR 1 (SC) (at page 10) :"At the same time we have to bear in mind that the policy of law is that...works have not produced uniform gross profit margins. It is impractical to expect uniform gross profit margins in two different works when such works are different in nature, place of execution and other...system of assigning job works on the basis of prevailing market rates based on proper negotiations by the appellant.(7)Learned Assistant Commissioner of Income-tax has not properly...

...advance as loan to the assessee. 2. Addl. CIT v. Bahri Bros. (P.) Ltd[1985] 154 ITR 244/22 Taxman 3 (Pat.) 3. Ashok Pal Daga v...decision like Bahri Bros. (P.) Ltd. (supra); holding that identity of creditors is not relevant for cheque transactions but at the same time it is not sacrosanct as was held in Nemi Chand Kothari (supra...jurisdictional High Court while coming to a particular conclusion followed the decision of the Hon'ble Karnataka High Court in CIT v. ASK Bros. Ltd...

...P.K Bahri, J.—This appeal has been filed under Section 39(2) of the Delhi Rent Control Act against the judgment dated April 23, 1987, of Mr. M.A Khan, Rent...Modi Spinning & Weaving Mills Co. Ltd. v. Ladha Ram & Company, (1976...filed a written statement taking the plea that agreement dated April 7, 1967, was not applicable to the transaction in which the plaintiff works as a stockist-cum-distributor and the agreement is not...

...and 460 of 1969-70. 2. The facts giving rise to this reference may be summarized as follows. The assessee, Messrs. Sadiq Ali & Bros., is a registered firm with its headquarters at...-66 an agreed addition of Rs. 16,823 was made to the income declared from the Bombay branch and a further sum of Rs. 15,000 as credits was added in the names of Khan Muzaffar Ali, Maulvi Amjad Ali and...purely penal nature, some amount of culpable negligence or wilful omission on the part of the assessee must be necessary before penalty can be levied. The imposition of penalty works serious injustice...

.... Cartons strapped with rayon tape.”8. The cost of packing material works out to about 8. 84 per cent to 0. 29 per cent of the assessee's export turnover. We are required to answer the...Commissioner of Taxes, Assam v. Prabhat Marketing Co., Ltd. [1967] 19 STC 84, Jamana Flour & Oil Mill (P.) Ltd. v.... State of Bihar [1987] 65 STC 462 and Commissioner of Sales Tax, U.P v. Rai Bharat Das & Bros. [1988] 71 STC 277. The ratio of the...

... 57 Indian Oil Corporation v. Raja Transport Pvt Ltd, (2009) 8 SCC 520, para 45; North Eastern Railway v. Tripple Engineering Works...Voestalpine Schienen GmbH v. Delhi Metro Rail Corporation Ltd.,5 the arbitration clause required the Delhi Metro Rail...constitution of the arbitral tribunal.9 6. In TRF Ltd v. Energo Engineering Projects...

...account details of creditors were furnished to the Assessing Officer. Also all payments for purchases were made through account payee cheques. (Patna HC in the case of Addl CIT v. Bahri Bros.... P. Ltd., (154 ITR 244) has held that the very fact that all the transactions were entered into between the parties through account payee cheque makes the question of identity of creditors...Engg. (P.) Ltd. (140 Taxman 100 (Del).7. On the other hand, the ld. Sr. DR relied on the order of lower authorities and contended that since additions have been confirmed by the Tribunal...