Both - Judgment Search Results

Metrosyl Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)(77)ELT130TriDel

..... raid and further investigation of records it came to light the clandestine manner by which both the concerns were carrying out the activity therefore merely visits of the inspector or ..... units as can be seen from several citations brought to our notice by the appellants both the units are geographically apart and are independently constituted having separate management and separate financial .....

Secretary, Ministry of Information and Broadcasting, Govt. of India an ...

Court: Supreme Court of India

Reported in: AIR1995SC1236; JT1995(2)SC110; 1995(1)SCALE539; (1995)2SCC161; [1995]1SCR1036

..... imposition of restrictions on a fundamental right in language wide enough to cover restrictions both within and without the limits of constitutionally permissible legislative actions affecting such right it ..... press with a regulated broadcasting system which may be preferable to attempting to regulate both sectors according to bollinger regulation poses the danger of government control a risk which .....

income-tax Officer Vs. Hotel Pal Palace

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (1996)56ITD86(Nag.)

..... vouched the assessing officer therefore made additions of rs 25 000 for both the years for the year 1988 89 another sum of rs ..... 1 he therefore deleted the additions of rs 25 000 each for both the years 4 we have heard the departmental representative and the ..... escaped assessment the assessing officer while adding rs 25 000 each for both the years has failed to prove that the same had escaped assessment .....

Deputy Commissioner of Income Tax Vs. Bajaria Bros. (Also Bajaria Bros ...

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1996)54TTJ(Ahd.)151

..... ltd baroda on 17th feb 1975 it is also the case of both the parties that said contract work was completed by the assessee firm ..... cheque no 054165 dt 3rd june 1981 and prayer was made by both the parties that matter may be treated as withdrawn unconditionally it goes ..... vs cit supra in which the facts were identical their lordships of both the honble high courts have discussed the provisions of s 176 3a .....

Badrudeen and Party Vs. Deputy Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (1996)56TTJ(JP.)400

..... 50 05 190 common trading and profit and loss accounts were maintained for both the types of businesses and a profit of rs 81 87 048 was ..... submitted that the assessments as made by the ao in the cases of both the assessees were not at all erroneous as well as prejudicial to the ..... since common grounds on identical facts were raised in both these appeals these were heard together and are now being .....

income-tax Officer Vs. Sms Schloemann Siemag

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1996)57ITD254(Hyd.)

..... therefore held that the engineering fees received by the assessee under both the contracts were attributable to fees for technical services under ..... and various services was to be made by various concerns both foreign and indian as stated in the agreement the assessee ..... by the contractor in this agreement with the purchaser whereas both the contractor and the confirming party have agreed to jointly .....

Encon Furnaces (P.) Ltd. Vs. Assistant Commissioner

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1996)56ITD14(Delhi)

..... 4 of section 249 of the act the reasons have to be both good and sufficient in contradistinction to only sufficient reason for condonation ..... sufficient or conversely reason which is not a good one use of both the words would suggest that while considering the discretion by the ..... admission of appeal under section 249 3 of the act thus on both counts we are of the considered view that the appeal should .....

Magniram Baijnath Vs. Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (1996)56ITD97(Pat.)

..... of the assessee it was only because of such a distinction that both the phrases had been used in sub section 1 of section 5 ..... and not just inclusive it is significant that in this sub section both phrases have been used the first saying wealth tax shall not be ..... in the case of cws india ltd supra has been relied upon by both the sides we therefore reproduce the relevant extracts from it while we .....

income-tax Officer Vs. Gurubachansingh J. Juneja

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... totalled to rs 42 95 lakhs while total cash sales of both the concerns viz punjab tyres and paul tyres for the accounting ..... assessee might have recorded cash sales of rupees forty five lakhs in both the concerns punjab tyres pb and paul tyres pl still rupees ..... the rival submissions case law cited and papers filed before me by both the sides as per the assessing officer s instructions and directions .....

Saqi Brothers Vs. Income Tax Officer.

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (1996)54TTJ(Chd.)306

..... second direction was issued 14 we have carefully considered the submissions of both the sides we agree with the learned counsel for the assessee ..... and be upheld 20 we have carefully considered the submissions of both the sides as also the facts on record in our opinion ..... the present case 25 we have carefully considered the submissions of both the sides in our opinion according to circular no 451 dt .....