Advancement - Judgment Search Results

Ahmedabad Advance Mills Ltd. Vs. Union of India and Two Others

Court: Mumbai

Reported in: 1982(10)ELT394(Bom)

1 the petitioners are a company registered under the companies act and are one of the pioneers in the manufacture...

S.P. Gupta Vs. President of India and ors.

Court: Supreme Court of India

Reported in: AIR1982SC149; 1981Supp(1)SCC87; [1982]2SCR365

..... decisions in a democracy arise from a constant interchange of desires and commands tentative advances and retreats experiments and consolidations the adoption of one policy the rejection of another ..... on further examination of the proposal by the other constitutional functionaries if the view advanced by attorney general that once one of the constitutional functionaries does not assent to .....

income-tax Officer Vs. Gokal Chand Jagan Nath Nahar

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1982)1ITD469(Delhi)

..... for the purpose of the assessee s business thereafter the assessee had made substantial advances and these advances are apparently for the purpose of establishing a factory for manufacture of fibre board ..... factory and create a source for making purchases which was of an enduring nature the advances made to the aforesaid company are entirely different from security deposits made to rohtas industries .....

income-tax Officer Vs. Alappat Brothers

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (1982)1ITD569(Coch.)

..... which is leviable in respect of an under estimate of the advance tax generally and not particularly with reference to comparison of the ..... to a finding that there has been under estimate of the advance tax with particular reference to the levy of interest under section ..... amount which should have been paid having regard to the aggregate advance tax actually paid during the year it would appear that for .....

Woolcombers of India Ltd. Vs. Commissioner of Income-tax (Central)

Court: Kolkata

Reported in: (1981)23CTR(Cal)204,[1982]134ITR219(Cal)

..... combined financial transactions but at the time of payment of advance tax the appellant had no adequate cash surplus and the ..... the facts that the profits were sufficient to meet the advance tax liability the profits were deposited with the overdraft account ..... done the appellateassistant commissioner had clearly pointed out that the advance tax had been paid by increasing the amount of overdraft .....

Bhawani Parshad Kapur Vs. the Himachal Pradesh Financial Corporation

Court: Himachal Pradesh

..... the financial corporation requires an industrial concern to make immediate repayment of any loan or advance under section 30 and the industrial concern fails to make such repayment then without ..... pledged mortgaged hypothecated or assigned to the financial corporation as security for the loan or advance or b for transferring the management of the industrial concern to the financial corporation .....

V.A. Narayana Raja Vs. Ranganayaki Achi (Died) and ors.

Court: Chennai

Reported in: (1982)1MLJ445

..... the appellant also contends that the executing court erred in advancing the execution petition without notice to the defendant and ordering ..... which was originally posted to 22nd december 1967 had been advanced to 1st december 1967 without notice to the judgment debtor ..... court should not have adopted such an improper method of advancing the hearing of the execution petition without proper notice to .....

income-tax Officer Vs. Shri Aurobindo Ashram Harpagan

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1982)1ITD533(Mad.)

..... rs 1 24 591 43 was actually paid as such advance however the advance against profit account show that there was an opening outstanding ..... account to the credit of shri aurobindo ashram to whom the advances have been initially made since it is very difficult to ..... accepting the argument of the learned departmental representative that a mere advance does not amount to application even as held by the madras .....

Smt. Kamal K. Parikh Vs. Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1982)1ITD597(Ahd.)

..... up value of the shares considered the provision of taxation for calculation without deducting the advance tax already paid before the relevant valuation dates thus according to the learned commissioner ..... value of the shares the provision for taxation was considered for calculating without deducting the advance tax already paid before the relevant valuation dates it was perfectly in accordance with .....

Commissioner of Income-tax, Bombay City-i Vs. K.M. Mody

Court: Mumbai

Reported in: [1983]141ITR903(Bom); [1982]8TAXMAN118(Bom)

..... same from western india theatres ltd the company agreed to advance the loan on the personal guarantee of k m mody ..... in this reference 11 the tribunal thereafter considered the alternative submission advanced on behalf of the assessee namely that he was entitled ..... loss 17 undoubtedly the decision is in favour of the submissions advanced on behalf of the revenue before the tribunal which submissions .....