Adjust - Year 2002 - Judgments

Jan 30 2002 (TRI)

Ravinder Singh Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Amritsar

Decided on: Jan-30-2002

Reported in: (2004)89ITD477(Asr.)

..... of the assessee was also pending before the department for adjustment of refunds accordingly it was submitted that the assessee had ..... assets only if there is any surplus amount remaining after adjustment of block assessment liability against the seized assets and ..... have already held hereinabove that the department ought to have adjusted the assets seized refunds against the block assessment demands .....

Tag this Judgment! Ask ChatGPT

Jun 13 2002 (HC)

Dhanraj Mills Pvt. Ltd. and anr. Vs. Global Trust Bank Ltd. and ors.

Court: Mumbai

Decided on: Jun-13-2002

Reported in: (2003)105BOMLR609

..... was agreed to be purchased and purchase consideration was to be adjusted towards dues payable to g t b and conveyance was ..... the agreement of sub lease as contended but was to be adjusted towards the liabilities of the different entities 10 the internal arrangement ..... that the amounts are still outstanding as they do not stand adjusted in the aforesaid circumstances therefore in a way all these companies .....

Tag this Judgment! Ask ChatGPT

Jan 31 2002 (TRI)

Harbanslal Aurora Vs. Joint Cit

Court: Income Tax Appellate Tribunal ITAT Pune

Decided on: Jan-31-2002

Reported in: (2000)82ITD1(Pune.)

..... prima facie inadmissible the order of the commissioner appeals is therefore set aside and the adjustment made by the assessing officer and sustained by the commissioner appeals is hereby deleted ..... denying opportunity to the petitioner to challenge the assessment under the guise of effecting an adjustment under section 143 1 a the assessing officer cannot decide debatable issues indisputably the .....

Tag this Judgment! Ask ChatGPT

Feb 28 2002 (TRI)

Assistant Commissioner of Vs. Mcdowell and Co. Ltd.

Court: Income Tax Appellate Tribunal ITAT

Decided on: Feb-28-2002

Reported in: (2002)83ITD221(Bang.)

..... duty non competition fee paid excess depreciation claimed etc presently we are concerned with the adjustment relating to the non competition fee reimbursed and excess depreciation claimed the assessee paid a ..... assessee it is further held by the hon ble jurisdictional high court that no substantial adjustments which inter alia require examination of evidence or a hearing were envisaged under section .....

Tag this Judgment! Ask ChatGPT

Jan 31 2002 (TRI)

Harbanslal Aurora Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Pune

Decided on: Jan-31-2002

Reported in: (2002)82ITD1(Pune.)

..... through the provisions of section 143 l a proviso which empowers the ao to make adjustments while processing the return under three circumstances mentioned below i any arithmetical errors in the ..... of an intimation and the first proviso thereto specifically enumerates the circumstances under which such adjustments are permissible the amount of claim must be prima facie inadmissible on the basis of .....

Tag this Judgment! Ask ChatGPT

May 28 2002 (TRI)

Sony India Ltd. Vs. Commissioner of Customs, Icd, New

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: May-28-2002

Reported in: (2002)(82)ECC436

..... value calculated from this after ict checking the populated pcb goes to circuit board adjustment this is also a highly sophisticated computer controlled system the pwb is placed on ..... at the final assembly line ctv had to go through convergence adjustment landing and geometry adjustment white balance adjustment and colour balance and separation check these processes are also complex and highly .....

Tag this Judgment! Ask ChatGPT

Aug 06 2002 (TRI)

Assistant Commissioner of Income Vs. Rajesh Cotton Co.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Aug-06-2002

Reported in: (2003)79TTJ(Mum.)202

..... government shall pay interest on the amount from a particular date the amount cannot be adjusted towards existing liability towards advance tax 11 the proceedings under section 132 are independent proceedings ..... refunded to the assessee therefore the assessee s contention that the amount should have been adjusted towards existing liability of advance tax cannot be accepted 13 the contention raised by .....

Tag this Judgment! Ask ChatGPT

Nov 08 2002 (TRI)

Jindal Praxair Oxygen Co. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on: Nov-08-2002

Reported in: (2003)(85)ECC807

..... 8 6 of the psa which begins with the initial price adjustment under the preceding formula is hereby deleted and replaced with ..... seller purchases electric power for the production facility the initial price adjustments for quantity block 2 under the preceding formula will be made ..... price index and the rupee exchange rate and ii the power adjustment will be made whenever seller receives a change in the .....

Tag this Judgment! Ask ChatGPT

Jul 24 2002 (TRI)

Karnataka Bank Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT

Decided on: Jul-24-2002

Reported in: (2003)78TTJ(Bang.)996

..... computing the book profit under section 115j pertains to the adjustments in relation to the provision for bad and doubtful ..... appeal thereafter the additions with respect to the prima facie adjustments have been modified therefore having regard to the explicit ..... by the hon ble jurisdictional high court that no substantial adjustments which inter alia require examination of evidence or a hearing .....

Tag this Judgment! Ask ChatGPT

Sep 25 2002 (HC)

American Express International Banking Corporation Vs. Cit

Court: Mumbai

Decided on: Sep-25-2002

Reported in: (2002)177CTR(Bom)442

..... the department has also treated this difference as business income however under the impugned adjustment in the method of accounting of the assessee bank the assessee claimed deduction for ..... commissioner appeals was whether the assessing officer was right in ignoring the impugned adjustment under the impugned adjustment the assessee deducted broken period interest received amounting to rs 4 07 288 .....

Tag this Judgment! Ask ChatGPT

Adjust - Judgment Search Results