Balanced - Judgment Search Results

Narayan Glass Works Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

..... by demand drafts and sales made duly reflected and therefore the balance which has been carried forward could not have been disallowed ..... including by demand drafts cheques and supplies effected leaving a balance of rs 32 225 which represented amount received by demand ..... same was based on figures given in various statements and balance sheet as per information provided by the managing director at .....

D. K. Gupta Vs. Deputy Commissioner of Income Tax.

Court: Delhi

Reported in: (1998)60TTJ(Del)587

..... we have also gone through the relevant records including copies of trial balance seized during search as also various other documents we are of ..... fed the data into the computer reflected in the various trial balances which not only pertained to him and his own business but ..... the same in computer by mentioning such figures in the trial balance it on the other hand conclusively proves the case of the .....

D.K. Gupta Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

..... we have also gone through the relevant records including copies of trial balance seized during search as also various other documents we are of ..... fed the data into the computer reflected in the various trial balances which not only pertained to him and his own business but ..... the same in computer by mentioning such figures in the trial balance it on the other hand conclusively proves the case of the .....

Vijay Kumar Gupta and ors. Vs. Eagle Paint and Pigment

Court: Company Law Board CLB

Reported in: (1999)95CompCas810

..... individual accounts of the petitioner parties exist and if so the balance therein and the break up of the figures into fixed deposit ..... the amounts claimed by the petitioners are already indicated in the balance sheet of the company as on march 31 1990 which ..... along with their petition and tried to establish through the audited balance sheet that the deposits did exist the following contentions of the .....

Tejinder Singh Makkar Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1998)229ITR82(Mum.)

..... return and furnish the i statutory audit report ii copy of balance sheet iii details of all loans advanced received along with ..... the loan given to wife was duly reflected in a separate balance sheet which were duly produced during the course of original assessment ..... a final opportunity to produce the same tomorrow ii copy of balance sheets furnished before the ao prior to completion of original .....

Gopal Bindraban Agrawal Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (1997)62ITD107(Nag.)

..... law of shri prahlad rai 40 per cent they could not produce similar balance sheets for any of the earlier years or subsequent years it was ..... of the return filed by the firm k prahlad rai along with the balance sheet the assessee and his father in law were not on good ..... cutting etc with regard to the same it was submitted that this balance sheet was filed along with the return and there was no charge .....

Deputy Commissioner of Income Tax Vs. Nagarjuna Investment Trust Ltd.

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1998)65ITD17(Hyd.)

..... entire income is apportioned over the period of the contract in proportion to the reducing balances that will be outstanding from time to time after taking into consideration the repayment ..... expenses interest paid etc d direct or arbitrary percentage method a percentage of the outstanding balance is carried forward as deferred income for best results the percentage should be determined annually .....

Parakh Foods Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (1998)64ITD396(Pune.)

..... bank finances were also available as is apparent from the various balance sheets of the firm regarding the withdrawal of rs 1 crore ..... materials placed before us have been perused we find from the balance sheet of the assessee company for the period ending 31 3 ..... was 75 only question is from where he exported dal for balance quantity according to him either the assessee should have paid customs .....

Pradip Kumar Loyalka Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (1997)63ITD87(Pat.)

..... his bank account therefore if i take only his bank account his balance sheet his computation of total income for assessment year 1988 89 into ..... his story that the gifted amount belongs to him his gift declaration balance sheet for the year ending 31 3 1988 and profit amp loss ..... etc the gift made to the assessee was found mentioned in the balance sheet her cheque book in central bank of india was not .....

Mishra Dhathu Nigam Ltd. Vs. State

Court: Andhra Pradesh

Reported in: [1998]92CompCas730(AP)

..... ramesh appearing for the central government contended that mere receipt of balance sheets does not amount to knowledge of the commission of ..... is seen from the above that the petitioners have admittedly filed balance sheets before the complainant on august 21 1991 and august 19 ..... has not rested his conclusion treating the date of filing of balance sheet as the date of knowledge of the registrar in fact .....