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Micoperi S.P.A. Milano Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)82ITD369(Mum.)

..... constructions are the basic infrastructure required without which carrying out any of the three activities described in the notification is impossible these construction works form the foundation for ..... these structures are basic infrastructures required without which carrying out any of the three activities described by the notification is not possible these construction works form the foundation .....

M. Visvesvaraya Industrial Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)83ITD511(Mum.)

..... deeds the premium had been charged in the course of an integrated business activity this activity was continued by charging additional pre announced premium for granting permission to lessees ..... of science and technology required the assessee to separate the world trade centre activity from research activity under two distinct organisations however construction and establishment of world trade centre .....

Dy. Cit Vs. Rajneesh Foundation

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2001)73TTJ(Pune.)649

..... halls public gardens public utilites etc t to establish promote or take such other activities for advancement and propagation of education literature science colleges educational institutions and to provide ..... charity commissioner who prevailed upon the trustees to retain his name since the trust activities were already motivated by acharya rajneesh the intention however was only to spread the .....

British Airways Plc. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2002)80ITD90(Delhi)

..... commentary and according to the assessing officer the commentary itself stated that separate business activities were not covered under article 8 according to the assessing officer the commentary further ..... under article 8 9 the assessee contended that ground handling and engineering services were activities related to air transportation and the facilities for ground handling and engineering services .....

S.R. Foils Ltd., New Delhi Vs. Cce, New Delhi

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(76)ECC358

..... contended that no commodity commercially distinct from aluminium foil in jumbo roll resulted from their activity of making chapati wrap we are unable to accept the arguments on manufacture unlike aluminium ..... duty therefore apparently there could be suppression on the appellants part of the above manufacturing activity form the department within tent to evade payment of duty on chapati wrap the .....

Spasa Spares and Services Vs. the Commissioner of Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... amount to manufacture in the absence of any legislative intent too express such an activity as activity of manufacture for the purpose of considering the resultant product as new product the tribunal ..... scrapped are brought back to the position of the spindles by spasa and thereafter the activities of rubberisation are undertaken which are similar and total when compared to the rubberisation done .....

Assistant Commissioner of Income Vs. Kanchanganga Seeds Co. (P) Ltd.

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2002)81ITD152(Hyd.)

..... in holding that the assessee carried on agricultural activity and commercial activity through two separate divisions and therefore the expenditure ..... a clear nexus between the r amp d activities and commercial activities carried on by the assessee company in the ..... agricultural and the other commercial the objectives of agricultural activities is pursued through development of parent seeds and selling .....

income-tax Officer Vs. Mrs. Vanishree Karunakaran

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (2003)86ITD373(Chennai)

..... be seen that the assessee had shifted to trading activity from manufacturing activity and had not stopped the business in entirety even ..... failed to note that avk industries had suspended its manufacturing activity as early as in 1989 and the expenditure claimed during ..... by pharmaceutical concerns and it was also doing some trading activities even in the past the expenditure claimed mostly related to .....

Assistant Commissioner of Vs. Eastern Industrial Enterprises

Court: Income Tax Appellate Tribunal ITAT Guwahati

Reported in: (2002)80ITD355(Gau.)

..... assessee by letting out the premises was in nature of business activity and therefore the entire income shall be taxed as business ..... under the occupation of various tenants for carrying on their trading activities in respect of their field moreover the assessee has no ..... rendered any service to the tenants in furtherance of its business activities we are of the considered opinion that the assessee has .....

Clifford Chance Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)82ITD106(Mum.)

..... member of the partnership is so present and performs professional services or other independent activities of a similar character in that state 3 the term professional services includes independent ..... in an organised manner with a view to earn profit is business organised business activity combining professionals and non professionals together can be imagined in a commercially developing society .....