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Deputy Commissioner of Vs. Sociedade De Fomento Industrial

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (1997)63ITD32(Pune.)

..... high courts and still those courts have allowed the investment allowance in respect of mining activity in support of his contention he relied on various decisions viz cit vs mercantile ..... items were disallowed on the ground that those were not required either for mining activities or for manufacturing activities on representation the revisional authority held that the process of mining ended with .....

Kalyani Steels Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (1997)62ITD233(Pune.)

..... division was not started 40 as regards the additional manufacturing capacity created for catering tube activity rendering it idle the learned senior departmental representative argued that even during the period ..... representative that the intention of the assessee company was i to treat the tube activity separately and eventually to transfer it to separate company ii to claim unabsorbed deductions .....

Kalyani Steels Ltd. Vs. Deputy Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (1997)59TTJ(Pune.)316

..... division was not started 40 as regards the additional manufacturing capacity created for catering tube activity rendering it idle the learned senior departmental representative argued that even during the period ..... representative that the intention of the assessee company was i to treat the tube activity separately and eventually to transfer it to separate company ii to claim unabsorbed deductions .....

Haryana Warehousing Corporation Vs. Deputy Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1997)61ITD420(Delhi)

..... trading of wheat which was not incidental to warehousing activity the said activity in fact consisted of full fledged marketing which ..... the tribunal that it is one single indivisible activity the dominant activity is storage if so this income also falls ..... and distribution of agricultural produce etc which amounted to activities facilitating marketing of commodities the tests requiring the authority .....

Tata Power Co. Ltd. Vs. Deputy Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1998)66ITD321(Mum.)

..... the land thus according to him after the first activity all other activities viz putting of murrum providing bunds planting trees and ..... including separate expenses also on bunds come under land reclamation activity on a land which belongs to the assessee himself ..... the state government thus it was submitted that the entire activity resulted only in revenue expenditure 7 the departmental representative .....

institute of Banking Personnel Vs. Assistant Director of Income-tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1998)67ITD160(Mum.)

..... that the receipts shown here in above were derived from activities carried on in pursuit of the objects of the appellant ..... as education he observed that the assessee perused profit making activities and so it cannot be held as a charitable organisation ..... learned departmental representative on the other hand contended that the activities of the appellant society serve to improve only efficiency of .....

Collector of Customs Vs. V.G.P. Video Vision of India

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)LC174Tri(Delhi)

..... film processing are entirely different and it is stated that the basic principle and activity of both the processes are identical and hence they are excluded from the description ..... within the definition of industrial plant as defined in the regulation and the activity is not a service activity and cannot be compared with photographic studios or photographic film processing laboratories .....

Strate Vs. A-1 Contractors

Court: US Supreme Court

..... the tribal courts addresses only situations in which tribes possess authority to regulate nonmembers activities as to nonmembers a tribe s adjudicative jurisdiction does not exceed its legislative ..... nonmembers who enter consensual relationships with the tribe or its members the second concerns activity that directly affects the tribe s political integrity economic security health or welfare .....

Arulmigu Dhandayuthapani Swami Thirukkoil, Represented by the Joint Co ...

Court: Chennai

Reported in: (1998)1MLJ160

..... government advocate ar guing contra submitted that the appellant s activities of preparing prasadams and sale at the counter to the ..... was doing a business or was indulging in a commercial activity though not for a profit motive business which is intricately ..... problems of storage and hygiene though in isolation this activity constituted a business activity as far as the respondent was concerned it .....

Karnal Co-operative Sugar Mills Ltd. Vs. Commissioner of Income-tax

Court: Punjab and Haryana

Reported in: [1998]233ITR531(P& H)

..... for the development of sugarcane had also been undertaken since these activities have been specified in the bye laws under the head ..... the assessee purchased fixed deposits in the course of an activity directly relatable to the acquisition of an asset there is ..... commenced business or production of sugar and therefore the pre operative activity could not make it eligible to claim deduction under sub .....