Acquired - Judgment Search Results

Core Health Care Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2001)70TTJ(Ahd.)490

..... raising loan and is not concerned with issue of interest on funds specifically borrowed for acquiring capital asset the institute of chartered accountants of india have laid down clear guidelines which ..... the staff related to the existing machines and which portion related to the new machines acquired in the assessment year under consideration aggrieved with the order of the commissioner appeals the .....

Core Health Care Ltd. Vs. Deputy Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... raising loan and is not concerned with issue of interest on funds specifically borrowed for acquiring capital asset the institute of chartered accountants of india have laid down clear guidelines which ..... standing counsel the it laws do not prohibit treating interest paid on borrowed funds for acquiring capital assets to be capitalised and once having exercised the option to capitalise the interest .....

Gujarat Machinery Manufacturers Vs. Nile Ltd.

Court: Company Law Board CLB

..... provisions of clause 7 of the takeover code any acquirer who acquires shares or voting rights which entitle him to more ..... 1998 respectively while the registration was pending karamsad decided to acquire further shares of company and accordingly a public announcement ..... regarding the applicability of section 108a of the act for acquiring shares in the respondent company the central government passed .....

Vls Finance Ltd. Vs. P. Sri Sai Ram, Adjudicating

Court: SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

..... shri mahendra bhuta the learned representative of the appellant submitted that the appellant had not acquired any share of the respondent company in contravention to the provisions of regulation 6 ..... undertaking given in the agreement according to him the allegation that the pledge property was acquired without notice was baseless he denied the charge that the transaction in question was acquisition .....

Core Health Care Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... raising loon and is not concerned with issue of interest on funds specifically borrowed for acquiring capital asset the institute of chartered accountants of india have laid down clear guidelines which ..... counsel the income tax laws do not prohibit treating interest paid on borrowed funds for acquiring capital assets to be capitalised and once having exercised the option to capitalise the interest .....

Saibanna Vs. the Assistant Commissioner and Land Acquisition Officer o ...

Court: Karnataka

Reported in: ILR2000KAR1717; 2000(3)KarLJ643

..... made to thetrial court for determining the market value of the acquired land anddetermining the just compensation payable to him accordingly a ..... by bothparties passed the impugned award determining the market value ofthe acquired land at the rate of rs 18 500 per annum ..... village of badepur which is towards sedam road whereas the acquired lands pertaining to this case are situated in taj sulthanpur .....

Nirmal Singh and ors. Vs. Ludhiana Improvement Trust

Court: Punjab and Haryana

Reported in: AIR2000P& H317

..... belonged to the municipal committee trust was advised by the land acquisition collector to acquire land belonging to the central government through negotiations with regional settlement commissioner jalandhar and ..... as it belongs to the central government land acquisition collector advised the trust to acquire this land by negotiations with the regional settlement commissioner jalandhar this land was .....

Rameshchandra Shamjibhai Raniga Vs. State of Gujarat

Court: Gujarat

Reported in: (2000)4GLR1

..... that the alleged excess land under the act of 1976 was acquired for the purpose of allotment and disposal as per the ..... act of 1976 had completely failed in achieving the objective of acquiring excess vacant land in urban agglomerations in various states for putting ..... behalf of the petitioners cannot be accepted that the land vested acquired and taken possession of from the land owners under 1976 act .....

Tips Cassettes and Record Co. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)82ITD641(Mum.)

..... from various films titles the assessee has sound recording and transmitting equipments and machinery after acquiring the master plate the songs and music recorded therein are transmitted recorded in unrecorded ..... required to manufacture the recorded cassettes the expenditure was incurred by the assessee to acquire an enduring benefit in perpetuity and which was essential for the use of the .....

Deputy Commissioner of Vs. Metalman Auto (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2001)78ITD327(Chd.)

..... disabling from descriptive one and therefore it could be applicable to that consideration paid for acquiring technical know how which would otherwise be disallowable as being on capital account in the ..... business by incurring such expenditure the assessee has only obtained business advantage moreover the benefit acquired by the assessee is not of enduring nature to put the impugned expenditure in the .....