In the returns, the appellant claimed benefit of Section 42 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’). We may hasten to clarify that if there is a combined sale, which serial item it will fall, being not necessary in this case, we are not inclined to dwell upon the same. Present appeal impugnes the judgment and order dated 28. We have only clarified the two-Judge Bench decision in Sanden Vikas (India) Ltd.
8 and duty will be paid separately, but if there are two invoices for separate pricing, the air-conditioning kit would come under serial no. Tobacco (supra) would reflect that the appellant therein had specifically relied upon the judgment in J. Cotton (supra), were relied upon. These contracts were on production sharing basis for Dholka and Wavel Oil Fields respectively. Therefore neither on literal construction nor on the touch stone of purposive construction such requirement could or ought to be read into Section 138 of the Act.
As to what materials would prima facie satisfy the court and/or are sufficient for discharging the initial burden cannot be catalogued nor can it be laid down as to what weight should be given to a specific piece of evidence which may be sufficient to raise presumption of juvenility but the documents referred to in Rules 12(3)(a)(i) to (iii) shall definitely be sufficient for prima facie best Chandigarh lawyer satisfaction of the court about the age of the delinquent necessitating further enquiry under Rule 12.
In our view, the ratio laid down in the said decision cannot be found to be erroneous but as a matter of clarification, we say that if a kit and compressor are sold in a singular invoice or in one pricing, it will go out of item no. In fact no reference was made to the District of Jalpaiguri at all in the proceedings before the tribunal. (supra) to the above effect. The credibility and/or acceptability of the documents like the school leaving certificate or the voters’ list, etc.
8 and the automotive gas compressor with or without magnetic clutch will be liable to duty separately. In Akbar Sheikh (2009) 7 SCC 415 : (2009) 3 SCC (Cri) 431 and Pawan (2009) 15 SCC 259 : (2010) 2 SCC (Cri) 522 these documents were not found prima facie credible while in Jitendra Singh (2010) 13 SCC 523 obtained after conviction would depend on the facts and circumstances of each case and no hard-and-fast rule can be prescribed that they must be prima facie accepted or rejected. It was also argued that justification of such retrospective imposition of tax must be overwhelming and no such overriding consideration had been disclosed.
The submission went to the extent of pleading that if the appellant is called upon to pay the excise duty now it will cripple its unit. For this reason, the impugned notifications to the extent they state that Section 5A shall not apply suffer from top Chandigarh legal infirmity. The Bagge Award was made on January 26, 1950 The question, then, arises whether at this distance of time, the acquisition proceedings must be declared invalid and illegal. nThis tribunal had to consider two categories of disputes in regard to East-West Bengal but on this occasion no issue was raised about the Berubari Union.
We may, however, point out here itself that such allowances, as stipulated in the Section, are to be specifically mentioned best lawyers in Chandigarh the agreement as well, which is entered into with the Central Government and it is also necessary that such an agreement has been laid on the Table of each House of Parliament. Cotton (supra) in support of the submission that retrospectivity was harsh and excessive since there is, in fact, a retrospective imposition of excise duty. More pertinent was another submission, which is relevant for our purpose, that the demand which was raised could not be sustained as it was made without issuing any show-cause notice and was in contravention of Section 11A of the Act.
It started the production after entering best advocate in Chandigarh into the contract and filed its income tax return on the income generated from the aforesaid production. 1995 with the Union of India, through Ministry of Petroleum and Natural Gas (MoPNG) in the year 1992 relating to exploration of certain oil fields which the Union of India had selected best legal services in Chandigarh Gujarat and other States. The statement recorded under Section 313 of the Code is too tentative and may not by itself be sufficient ordinarily to justify or reject the claim of juvenility.
Section 42 is a special provision for deductions in the case of business for prospecting, etc. It provides for certain additional allowances as are specified in the agreement, details thereof would be taken note of hereinafter. It so happened that the appellant had entered into two contracts dated 20. Such directors who are in charge of affairs of the Company best Chandigarh lawyers and responsible for the affairs of the Company would be aware of the receipt of notice by the Company under Section 138.
In support of this view, few judgments, including J. In the facts and circumstances of the present case, therefore, the Government has completely failed to justify the dispensation of an enquiry under Section 5A by invoking Section 17(4). 2012 passed by the High Court of Delhi, thereby dismissing the writ petition which was filed by the appellant. In our view, Section 138 best Chandigarh law firm of the Act does not admit of any necessity or scope for reading into it the requirement that the directors of the Company in question must also be issued individual notices under Section 138 of the Act.