Basis - Judgment Search Results

Continental Construction Ltd., Vs. State Bank of India, Overseas Branc ...

Court: Delhi

Reported in: AIR2004Delhi121; II(2004)BC348; [2005]125CompCas380(Delhi); 108(2003)DLT266; [2004]51SCL103(Delhi)

madan b lokur j 1 the petitioners have prayed for setting aside orders dated 13th and 16th january 2003 passed...

G. Basi Reddy Etc. Etc. Vs. International Crops Research Instt. and an ...

Court: Supreme Court of India

Reported in: AIR2003SC1764; (2003)3CompLJ90(SC); JT2003(2)SC180; (2003)IILLJ1123SC; 2003(2)SCALE136; (2003)4SCC225; [2003]1SCR1174

..... arid tropics and to its officers recruited on an international basis except that the exemptions under section 18 and 19 shall ..... conditions for the senior staff of the institute on an international basis in addition the governing board was given authority under the ..... training programmes in the sphere of agriculture purely on a voluntary basis a service voluntarily undertaken cannot be said to be a .....

Kanti Karmakar Vs. Union of India (Uoi) and anr.

Court: Guwahati

h k k singh j 1 the petitioner while serving as a constable in the central industrial security force hereinafter...

Commissioner of Income-tax Vs. Prakash Pictures

Court: Mumbai

Reported in: (2003)182CTR(Bom)44; [2003]260ITR456(Bom)

..... per the agreement the distribution rights were acquired on commission basis with a minimum guarantee payment of rs 13 70 lakhs ..... rights of exhibition have been acquired on a minimum guarantee basis then the minimum amount guaranteed shall constitute cost of ..... the assessing officer they have not advanced arguments on that basis before the assessing officer therefore we cannot allow the assessee .....

Asstt. Cit Vs. Shivalik Woollen Mills (P) Ltd.

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2004)86TTJ(Chd.)473

..... assessing officer the observations of the surveyors and investigators on the basis of which they rejected the claim of the assessee has been ..... is not dealing with the item on a wholesale basis but on retail basis and thus the assessing officer has worked out the ..... genuiness of the claim but the said report cannot be made basis for deciding the issue under consideration because the matter in this .....

Treasure Island Resorts Pvt. Ltd. Vs. Dy. Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2004)90ITD814(Hyd.)

..... one year and it should be recognized on a rational basis or time basis in the light of accounting standard 9 we see no ..... entails the members to services provided during the year on preferential basis and free concessional rates the accounting standard stipulates that the ..... in support of the contention that the results shown on the basis of an accounting standard duly prescribed by the institute of .....

Mid East Port Folio Management Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2003)87ITD537(Mum.)

..... necessary details such as the description of the assets their condition basis of valuation etc it also contains the annexure the valuation ..... the equipment to enter and remove the equipment and on this basis the equipment ceased to belong to the company on installation ..... of accounting principles and policies which cannot be the sole basis for deciding the issue we therefore refrain from entering into .....

The Dcit, Spl. Range Vs. United Vanaspati Ltd.

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2005)275ITR124(Chd.)

..... 17 the assessing officer has thereafter computed the alleged hypothetical suppressed production on the basis of ratio of by products ratio of consumption of electricity and ratio of ..... officer has simply presumed hypothetical production suppressed production by calculating presumed production on the basis of certain ratios the increase in the power consumption or consumption of raw material .....

Sanjay Chawla Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2004)89ITD586(Delhi)

..... account of alleged undisclosed investment in the property situated at patparganj industrial area on the basis of estimation made by the valuation officer in view of legal pronouncement made by hon ..... departmental representative valuation report of the dvo is binding upon the ao and provides rational basis for the conclusion that purchase consideration paid by the assessee in respect of purchase of .....

Santosh Kumar Kejriwal (Executor Vs. Acit

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2004)89ITD172(Kol.)

..... treated in commercial world as free distribution of shares on the basis of the shares already held please see british master tax guide ..... been allotted to the assessee without any payment and on the basis of holding of any other financial asset are fulfilled in the ..... assessee might have obtained depreciation for earlier assessment years on the basis of a higher figure that will no longer be available in .....