Adjust - Judgment Search Results
Home > Cases Phrase: adjust Year: 1995 Page 1 of about 300 results (0.056 seconds)Hifco Marwel Ltd. Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Hyderabad
Decided on: Mar-31-1995
Reported in: (1995)55ITD437(Hyd.)
..... under section 154 before the assessing officer contending that such an adjustment was not permissible within the purview of section 143 1 a ..... is issued on the basis of the assessees own return permissible adjustments are inter alia only of those claims which are on the ..... the court held is not permitted under the guise of making adjustment to adjudicate upon any debatable issue 8 in the case of .....
Tag this Judgment! Ask ChatGPTHifco Marwel Ltd. Vs. Assistant Commissioner of Income
Court: Income Tax Appellate Tribunal ITAT Hyderabad
Decided on: Mar-31-1995
Reported in: (1997)57TTJ(Hyd.)86
..... tax or interest payable or while granting a refund the permissible adjustments as per the said proviso are 1 any arithmetical error ..... not exhaustive list of prima facie admissibles or inadmissibles for which adjustments can be made to the returned income or loss the subsequent ..... is issued on the basis of the assessees own return permissible adjustments are inter alia only of those claims which are on .....
Tag this Judgment! Ask ChatGPTDeputy Commissioner of Vs. Sri Gopala Krishna Jute Mills Ltd.
Court: Income Tax Appellate Tribunal ITAT Hyderabad
Decided on: Oct-25-1995
Reported in: (1996)57ITD160(Hyd.)
..... the basis of the return filed by an assessee and after adjustments of arithmetical or prima facie nature based on the information available ..... in computing the total income under section 115j or prima facie adjustment is required to be made in the loss to be carried ..... reduced under sub clause ii of this clause or the aforesaid adjustments have the effect of converting that loss into income calculate a .....
Tag this Judgment! Ask ChatGPTChoice Trading Corpn. Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Cochin
Decided on: Jan-31-1995
Reported in: (1995)54ITD216(Coch.)
..... as the income determined was not based on prima facie adjustments but are adjustments of debatable nature the denial of section 80 1 ..... act the allocation between the export income and other income after adjustment of a sum of rs 27 32 313 representing the ..... 80hhc is another moot point which cannot admit of prima facie adjustments very elaborate arguments were ably addressed by both sri abraham .....
Tag this Judgment! Ask ChatGPTBombay Conductors and Electricals Vs. Deputy Commissioner of Income
Court: Income Tax Appellate Tribunal ITAT Ahmedabad
Decided on: Nov-30-1995
Reported in: (1996)56TTJ(Ahd.)580
..... or loan can be created by constructive receipt by book adjustment or account adjustment but for creation of such deposit or loan by ..... otherwise there was no specific allegation as to whether that book adjustment was either loan or deposit it was explained that there ..... to s 269ss the learned counsel said that the book adjustment crediting the sarafi account and debiting the goods purchase price .....
Tag this Judgment! Ask ChatGPTA.V.R. and Co. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Hyderabad
Decided on: Feb-28-1995
Reported in: (1995)54ITD446(Hyd.)
..... completion of assessments ii considerable time is taken in determining whether adjustments of the nature referred to in items i to iv ..... scheme is that considerable time is taken in determining whether adjustments of the nature referred to in sub clauses i to ..... require rectification of arithmetical errors in the return or the proper adjustment of brought forward allowances or losses only in a very .....
Tag this Judgment! Ask ChatGPTSitaram Textiles Ltd. Vs. Deputy Commissioner of
Court: Income Tax Appellate Tribunal ITAT Cochin
Decided on: Jun-26-1995
Reported in: (1996)57ITD439(Coch.)
..... appellant filed a petition under section 154 seeking rectification of the adjustments made in the intimation sent to it and requesting for ..... that only in the circumstances specified in the circular prima facie adjustments can be countenanced and not in any other case 4 ..... under section 43b would certainly form part of the prima facie adjustments 6 thus we have heard rival submissions and perused the .....
Tag this Judgment! Ask ChatGPTGopal Chand Khandelwal Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jan-19-1995
Reported in: (1995)52ITD661(Delhi)
..... search that whatever tax was due on the income surrendered be adjusted out of the amount seized from him and the balance should ..... tax paid by him the amount of cash seized was ultimately adjusted against the tax liability of the assessee for this assessment year ..... these provisions laid down certain procedures and the tax can be adjusted only when the case of the assessee falls within such parameters .....
Tag this Judgment! Ask ChatGPTCollector of C. Ex. Vs. Rajasthan Explosives and
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-20-1995
Reported in: (1995)(78)ELT110TriDel
..... ltd who are respondents herein whether in the matter of adjustment of modvat credit rule 57e is to be interpreted independently ..... the credit of differential duty subsequently paid could not be adjusted in account maintained for modvat purposes prior to amendment of ..... exist the contrary view was that modvat credit could be adjusted upward consequent to payment of additional duty subsequent to the .....
Tag this Judgment! Ask ChatGPTBabulal Sobhagmal Modi Vs. Union of India (Uoi) and anr.
Court: Madhya Pradesh
Decided on: Jan-19-1995
Reported in: 1997(2)MPLJ50
..... 1 00 375 44 by the defendant cannot come within the expression adjustment and as such the defendant was liable to pay court fees on ..... that the amount for which he has submitted the bill has been adjusted the defendant could maintain separate action in relation to its claim the ..... plea of defendant is plea of set off and not adjustment in this view of the matter the order impugned calls for my .....
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