Judgment Search Results Home > Cases Phrase: architects act 1972 section 34 printing of register Court: income tax appellate tribunal itat ahmedabad

Radhe Developers and ors. Vs. Income Tax Officer and ors.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (2008)113TTJ(Ahd.)300

..... (clause 4) (v) to construct the houses as per the scheme and the entire expenditure for the same shall be incurred by the developer and for that purpose to appoint architect, engineers, contractors to execute the scheme and that such arrangement shall be done by the developer and for the execution of the scheme the possession of such property till ..... to develop the land, and if necessary, to get agricultural land converted into non-agricultural land by the change of user, appoint the architects to prepare the building plans, get them approved with the local authority and to construct the houses in the form of tenements and flats ..... throwing itself into the business of development and building of housing projects by taking all risks associated with the business by engaging architects, structural consultants, designing and planning of the housing schemes, payment of development charges, obtaining necessary permissions, approving plans, hiring machinery and ..... the assessee is eligible for the claim of deduction under section 80-ib(10) of the act, on the profit derived from developing and building residential housing project, particularly when the land is not registered in assessee's name and whether the ownership is a precondition to claim of deduction under section 80-ib(10)of the act? 3. ..... the expenses for such purposes are to be incurred by the assessee; that the assessee firm has engaged the firm of architect and also incurred expenses towards the charges payable to corporation, etc. .....

Gujarat Narmada Valley Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (1982)2ITD515(Ahd.)

..... where the person responsible for paying any such sum chargeable under this act (other than interest on securities, dividend and salary) to a non-resident considers that the whole of such sum would not be income chargeable in the case of the recipient, he may ..... arrangements for the declaration and payment of dividends within india, any interest, not being 'interest on securities, or any other sum, not being dividends, chargeable under the provisions of this act, shall, at the time of payment, unless he is himself liable to pay any income-tax thereon as an agent, deduct income-tax thereon at the rates in force : (2) ..... special order, the appropriate proportion of such sum so chargeable, and upon such determination, tax shall be deducted under sub-section (1) only on the proportion of the sum which is so chargeable.under section 195(1) a person responsible for paying to a non-resident 'any other sum' chargeable under the provisions of the act, is bound to deduct income-tax at the rates in force unless he himself is liable to pay tax thereon ..... personal services: economic service involving either intellectual or manual personal labour of the server rather than a saleable product of his skill (physicians, architects, garbage collectors/equally self personal service).in the light of the above definitions and in the concept of co-ordination and management with the ultimate aim of .....

Soma Textiles and Industries Ltd. Vs. Deputy Commissioner of Income Ta ...

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (2003)87ITD326(Ahd.)

..... to fall, therefore, it suited to assessee, on the one hand to claim short-term capital loss and on the other hand on the basis of dividend claim deduction under section 80m.7.2 apart from above facts, we would like to mention some other facts, which are as below : (1) there are various factors for which no satisfactory explanation is forthcoming. ..... and restore the matter back to the cit(a) to examine the issue on the line that whether this expenditure is related to the year under consideration and the architect fee was related to the work as given in the above details, which have been allowed as revenue expenditure, then naturally the ..... (supra) the issue before the hon'ble kerala high court was, whether units of uti are treated as shares and explanation to section 73 is applicable to be treated the business of purchasing and selling of units of uti as speculation business, the facts of that case were that business in the purchase and sale of units ..... has been held by the hon'ble kerala high court that units of uti are not treated as shares either under the companies act or under the uti act, it was also submitted that explanation to section 73 was not applicable in the case of purchase and sale of units by the assessee. ..... of units of uti in the name of assessee, was on assessee as he was holding the relevant evidence such as unit certificate, dividend warrant and related details regarding unit number, registered folio number, name of previous holders from whom those were purchased etc. .....

Hathising H. Shah Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (1986)15ITD86(Ahd.)

..... of treating the land as stock-in-trade, it is submitted, is reflected in the further action taken by the assessee by entries in the books of account, appointment of architects for preparing plans for construction of buildings on the aforesaid lands and submitting plans to ahmedabad municipal corporation for their approval and permission and the approval granted by the ahmedabad municipal ..... the partner to the firm as capital is regarded as capital asset, it would not attract capital gains charge even though it may amount to transfer within the meaning of section 2(47) because the consideration therefor, is not capable of evaluation and cannot fit in with the scheme of provisions relating to computation/charge of capital gains. ..... the assessee claimed that this transaction did not amount to transfer within the meaning of section 2(47) so as to attract capital gains charge and that the land before it was brought into the books of the firm as capital contribution, constituted in the assessee ..... referred under section 255(4) of the act in this case is as under: whether, in law and on the facts and in the circumstances of the case, the land transferred to the partnership firm of which the assessee is a partner, was held by the assessee as stock-in-trade and not as capital asset so as to attract the provisions of section 2(47) of the income-tax act, 1961 ..... even ; because i observe from the details of the stamp paper that the same is dated 20-7-1972 issued to the assessee and others. ..... [1972] 83 .....

Balkrishna V. Doshi Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (1986)15ITD262(Ahd.)

..... commissioner (appeals).(p. 158) he, therefore, urged that the order of the ito in this regard should be struck down.14.1 anticipating an argument on behalf of the revenue that the directions issued by the iac could be considered under section 144a of the act, the learned counsel for the assessee placed before us a copy of the order of the tribunal (to which one of us was a party) in the case of kashiram textile mills (p ..... cit [1983] 142 itr 156, more particularly, the last head note, which reads as under: having regard to the provisions of section 144b of the income-tax act, 1961, because of an enhancement of an assessment as a result of directions issued by the iac under section 144b(4) on items not covered by a draft assessment order, the assessment will be invalid to the extent 'it was not covered by the draft', even though the enhancement has been deleted on appeal by the ..... the transfer of technical know-how by the assessee cannot be included in the total income of the assessee.14.3 finally, the learned counsel for the assessee took us through the directions issued by the iac under section 144b, with a view to impress upon us that the iac has not properly appreciated the ratio of various house of lords decisions considered by him.14.4 he, therefore, urged that rs ..... was carrying on profession as an architect and planner. ..... earlier years and for a period of one month this year, the assessee had proprietary business in the name of 'vastushilpa' as practising architects and planners. .....

Abh1shek Corporation Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (1999)63TTJ(Ahd.)651

..... it was further submitted that the reliance by the ao on the case of esufali abdulah (supra) is misplaced because that was a judgment under the sales-tax act where as a result of search omission of sales in the regular books were found as a result of discovery of a note-book which contained turn over of 19 days, which were not included in the regular books whereas in the case of the ..... 131 in his block assessment proceedings wherein he admitted that the disputed paper pertained to uday towers for which he was architect and he also admitted that shri uttamchand jain made booking through him. ..... patel who was architect of uday towers constructed by the assessee and who admitted having received 'on money'/ premium of rs. ..... patel was architect of uday towers, the consequential search was also conducted under s. ..... patel the architect and builder on 4th july, 1996.since shri madhavji d. ..... 114(d) of the indian evidence act, 1872, there is a presumption that a thing or state of thing which has been shown to be in existence within a period shorter than that within which such thing or state of thing usually ceases to exist, is still in existence. ..... 132(4a) of the it act, 1961 or presumption under the provisions of evidence act cannot be drawn against the assessee. ..... 132(1) of the act against the assessee on 4th july, 1996. ..... 158bc of the it act, 1961 and it relates to the block period comprising of asst. .....

Abhishek Corporation Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

..... it was further submitted that the reliance by the ao on the case of esufali abdulali (supra) is misplaced because that was a judgment under the sales-tax act where as a result of search omission of sales in the regular books were found as a result of discovery of a note-book which contained turn over of 19 days, which were not included in the regular books whereas in the case of the ..... 131 in his block assessment proceedings wherein he admitted that the disputed paper pertained to uday towers for which he was architect and he also admitted that shri uttamchand jain made booking through him. ..... patel who was architect of uday towers constructed by the assessee and who admitted having received 'on money'/ premium of rs. ..... patel was architect of uday towers, the consequential search was also conducted under s. ..... patel the architect and builder on 4th july, 1996.since shri madhavji d. ..... 114(d) of the indian evidence act, 1872, there is a presumption that a thing or state of thing which has been shown to be in existence within a period shorter than that within which such thing or state of thing usually ceases to exist, is still in existence. ..... 132(4a) of the it act, 1961 or presumption under the provisions of evidence act cannot be drawn against the assessee. ..... 158bd r/w s.158bc of the it act, 1961 and it relates to the block period comprising of asst. ..... 132(1) of the act against the assessee on 4th july, 1996. .....

Sunsel Drive-in-cinema (P) Ltd. Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (2006)5SOT64(Ahd.)

..... university established or incorporated by or under a central, state or provincial act and an institution declared to be a university under section 3 of the university grants commission act, 1956 (3 of 1956); or shall, at the time of credit of such sum to the account of the contractor or ..... (ii) that the agreement for the distribution of cinema was not in the nature of work contract as envisaged by section 194c of the act and therefore, the assessee is not liable to deduct the tax in support of this contention he relied upon the decision of the itat, ahmedabad bench "c" in the case of ito v.city gold ..... corporation established by or under a central, state or provincial act; or (f) any authority, constituted in india by or under any law, engaged either for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, towns and villages, or for both; or (g) any society registered under the societies registration act, 1860 (21 of 1860) or under any law corresponding to that act in force in any part of india; or (i) any ..... rendered by the professionals like, advocates, chartered accountants, engineers, physicians, architects etc. .....

income-tax Officer Vs. Gitar Laboratories

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (1985)12ITD229(Ahd.)

..... by my learned brother.reference under section 255(4) of the income-tax act, 1961 -difference of opinion has arisen between the members, who constituted the bench.the following point of difference is referred to the hon'ble president of the tribunal under section 255(4) of the income-tax act, 1961 ('the act'): whether, on the facts and in the circumstances of the case, the assessee partnership firm should be taxed at the rates applicable to the registered professional firms attracting lower ..... can it be said that income of this firm will not be entitled to lower rate of tax on registered firm on the basis of that income is earned by firm where only one partner is professionally qualified take another instance of a firm of architects where one of the partners is a medical surgeon who because of his contacts has joined the firm. ..... shah (supra), have no direct bearing on the issue before me.the allahabad high court was concerned with the provisions of section 2(5) of the excess profits tax act, which are materially different from the provisions herein.what has been decided in dr. p. ..... their lordships held that the income of the assessee depended mainly on the personal qualifications of the partners, as contemplated by section 2(5) of the excess profits tax act, 1940, and held the issue in favour of the assessee. ..... other partners may be architects and engineers. .....

income-tax Officer Vs. Smt. Krishnavati Vahuji Maharaj.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (1994)48TTJ(Ahd.)322

..... to cite an example, an architect may use his professional tools and instruments for drawing up plans and designs for his own house but it cannot be said that those instruments and equipments become personal effects of the architect.similarly, a dental surgeon may use the dental chair for relaxation and comfort when such chair is not occupied or used by any patient. ..... 2(14) of the it act, 1961.there is no prohibition in law that the assets/articles used for the purpose of business or profession cannot be used for personal purposes and once it is established that those assets/articles are also used for personal purposes in addition to the user for profession/business purposes, then the same can be characterised as personal effects and any sale does not attract capital gains in view of the provisions of s.2(14) of the act. ..... 80t of the act.according to the assessing officer gold ornaments and silver articles were jewellery as defined in the expln. to s. ..... 45 of the it act, 1961. ..... the assessing officer was also of the view that those assets were not personal effects and, therefore, their sale was exigible to capital gains tax under the provisions of the it act, 1961. ..... 2(14) of the it act and to s. ..... 2(14) of the it act 1961, no capital gain accrued or arose to her. ..... 5(1)(viii) of the wt act. ..... 2(14) of the act. ..... 2(14) of the act. ..... 5(1)(viii) of the wt act. ..... 45 of the act. ..... 45 of the act. ..... 246 of the act. ..... 5(1)(viii) of the wt act. .....