Active - Judgment Search Results

Globe Active Technologies Ltd. Vs. Cc

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2002)(104)LC443Tri(Mum.)bai

1 in the order impugned in this appeal the commissioner has held that the goods that the appellant imported constituted...

Surat District Co-operative Bank Vs. Income Tax Officer and ors.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2003)262ITR1(Ahd.)

..... in government securities and other approved investments are treated as an integral part of activities of banking business the income so derived therefrom would be eligible for grant of ..... subsequent judgments cited supra such investments should therefore be regarded as integral part of banking activities carried on by these societies as in various earlier years the investments have continued .....

Bharatiya Janata Party Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2002)80ITD89(Delhi)

..... magazine and journals on a regular basis it was a continuous systematic and organised activity the activity of printing publishing and sale of these publications are conducted by the assessee ..... income however reduces their disposable funds thereby adversely affecting their capacity to finance their activities from legitimate sources of income it is therefore proposed to provide for exemption from .....

Naga Limited Vs. Cce

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

Reported in: (2002)(81)ECC713

..... nomenclature has a separate section vi 34 02 which is entitled organic surface active agents surface active preparations and washing preparations whether or not containing soap all the ingredients ..... above this piece of evidence which clearly discloses that abrasive ingredients alongwith surface active agents are required for making scouring preparations for cleaning utensils for scouring the .....

Manek Chemicals Pvt. Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2002)LC425Tri(Delhi)

..... of superficial structure according to the hsn notes mineral substances are said to be activated when their superficial structure has been modified by appropriate treatment with heat chemicals etc ..... crushed by mechanical means and is packed in appropriate bags activated clays and activated earths were specifically mentioned as other activated natural mineral products in the hsn notes under heading 38 .....

ion Exchange (India) Ltd. Vs. Commissioner of C. Ex.

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

Reported in: (2003)(159)ELT499Tri(Chennai)

..... factory however other than designing and packing appellant is not carrying out any manufacturing activity these activities are not in the nature of manufacturing process which brings into existence the ..... suppliers subsequently these are despatched to the dealers customers it was emphasised that this activity had remained constant since they started the operation in hosur and the department was .....

Board of Ed. of Independent School Dist. No. 92 of Pottawatomie Cty. V ...

Court: US Supreme Court

..... prompted national concern respondents argue that because children participating in nonathletic extracurricular activities are not subject to regular physicals and communal undress they have a ..... to athletes tecumseh indiscriminately subjected to testing all participants in competitive extracurricular activities urging that the safety interest furthered by drug testing is undoubtedly substantial .....

Commissioner of Sales Tax Vs. Sai Publication Fund

Court: Supreme Court of India

Reported in: AIR2002SC1582; (2002)177CTR(SC)1; [2002]258ITR70(SC); JT2002(3)SC295; 2002(3)SCALE100; (2002)4SCC57; [2002]2SCR743; [2002]126STC288(SC); [2002]122TAXMAN437(SC); 2002(1)LC60

..... the commencement or closure of such trade commerce manufacture adventure or concern if the main activity is not business then any transaction incidental or ancillary would not normally amount to business ..... to business unless an independent intention to conduct business in these connected incidental or ancillary activities is established by the revenue it will then be necessary to find out whether the .....

Deputy Commissioner of Income Tax Vs. Dr. Daljit Singh Eye Hospital (P ...

Court: Income Tax Appellate Tribunal ITAT Amritsar

..... without appreciating the facts that deduction under section 35 is only for the business activities while the activities carried on by the assessee are covered under the terms profession 2 the ..... involved scientific research the word scientific research has been defined in scientific research means any activities for the extension of knowledge in the fields of natural or applied science including .....

Cit Vs. Export House

Court: Punjab and Haryana

Reported in: (2002)175CTR(P& H)137

..... within india the assessee did not specify any particular activity or activities mentioned in the various sub clauses of clause b ..... assessee did not specify on which of the particular activity or activities mentioned in the various sub clauses of clause b ..... provision outside india of such goods services or facilities and activities incidental thereto vi furnishing to a person outside india samples .....