Accept - Judgment Search Results

Assistant Commissioner of Income Vs. Modern Rice Mills.

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (1995)52TTJ(Chd.)581

..... that the method of accounting adopted by the assessee having been accepted by the department in the previous years there was no ..... assessing officer the assessees explanation for consumption of husk was not acceptable would be no basis for making a trading addition reliance ..... the assessee vehemently argued that the assessees sales has been accepted by the sales tax department as would be evident from .....

M.O. ShamsudhIn Vs. State of Kerala

Court: Supreme Court of India

Reported in: 1995(2)ALT(Cri)114; 1995(2)Crimes282(SC); JT1995(3)SC367; 1995(2)SCALE298; (1995)3SCC351; 1995(2)LC79(SC)

..... accomplices and therefore their evidence is required to be corroborated in material particulars before being accepted on the proved facts even those who gave illegal gratification to the appellants cannot ..... in the appreciation of accomplice s evidence therefore the courts should be guarded before accepting the accomplice s evidence and look for corroborating evidence the discretion of the court .....

income-tax Officer Vs. Gurubachansingh J. Juneja

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... learned counsel pointed out that the learned commissioner of income tax appeals was justified in accepting the contention and explanation of the assessee and it requires no interference 18 after hearing ..... 664 he further observed that the commissioner of income tax appeals was not justified in accepting the contention of the assessee without verifying the correctness of the explanation and adding the .....

Gobind Sugar Mills Ltd. and ors. Vs. Assistant Commissioner of Income ...

Court: Kolkata

Reported in: (1998)61TTJ(Cal)262

..... sugar and processed sugar was not in accordance with the normally accepted accounting principles as well as the cost accounting records sugar ..... for the earlier years the assessees method of valuation had been accepted there was no estoppel in such matters and the ito ..... the proposed revision it was pointed out that the valuation was accepted only after a detailed examination that there was no error .....

Peerless General Finance and Investment Co. Ltd. and anr. Vs. Reserve ...

Court: Kolkata

Reported in: [1996]85CompCas808(Cal)

..... payment of directors remuneration payment of dividends etc in respect of non banking institutions which accept deposits from the public such a construction would lead to an absurdity and must necessarily ..... first place it must be levied in consideration of certain services which the individuals accepted either willingly or unwillingly and in the second place the amount collected must be earmarked .....

Chaitnya Charan Das Vs. State of West Bengal and Others

Court: Kolkata

Reported in: AIR1995Cal336

..... connection with the national freedom struggle for not less than five years would be acceptable to substantiate the claim of abscondence internment or externment this relaxation thus provides an ..... the scheme his competence to issue certificates for underground internment externment sufferings may be accepted ii the exposition that the applicant andcertifier should belong to the same district would .....

Sohanlal Dugar Vs. Dwarka Nath Jha, Chairman and Others

Court: Kolkata

Reported in: AIR1996Cal279

..... of srivastava it was contended in paragraph 8 that srivastava accepted the offer of the plaintiff after receiving instructions from ..... the said affidavit however srivastava further contended that he allegedly accepted the offer of the plaintiff on the instruction of the ..... 1991 neither the offer letter of the plaintiff nor the acceptance thereof and similarly neither the letter of srivastava for .....

Kemi Kwaja Mohideen Vs. Susan Galife

Court: Chennai

Reported in: (1995)2MLJ20

..... that situation the tenant has herself made an endorsement agreeing to vacate the premises by accepting the contention in the petition the principal district munsif also examined the respondent herein as ..... in that situation the respondent herself made an endorsement agreeing to vacate the premises by accepting the contention in the petition the decisions cited by mr r subramanian reported in ferozi .....

Rajasthan Trade Union Kendra Vs. J.K. Synthetics Ltd. and ors.

Court: Rajasthan

Reported in: (1996)IILLJ347Raj; 1996(1)WLC418

..... the evidence led by the company in this behalf has been accepted by the tribunal the workmen represented by different unions and ..... settlement dated march 22 1985 was produced the tribunal did not accept the settlement and directed that voting be taken of all the ..... workmen voted in favour of the settlement the tribunal did not accept the settlement and passed award as indicated hereinabove the thrust of .....

Banyan and Berry Vs. Commissioner of Income Tax

Court: Gujarat

Reported in: (1996)131CTR(Guj)127; [1996]222ITR831(Guj)

..... that receipts are not taxable under s 176 3a was not accepted accepting that the assessee has confirmed that the firm is dissolved ..... before its discontinuance thus in its ultimate conclusion the ao accepted dissolution of firm as an existing fact and invoked s ..... application of s 47 dissolution of firm is an accepted premise on the acceptance of that premise the necessary consequence is that the .....