Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2003)79TTJ(Delhi)447
..... not the appellant is liable to advance tax. for working out liability of advance tax, one has to look into section 210 of the it act and section 210 comes into operation if section 209 becomes applicable on the income of the appellant. section 209, sub-section (d) speaks as follows : "(d) the income-tax calculated under clause (a) or clause (b .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1988)25ITD193(Delhi)
..... over a period that spans almost two decades, there has been no substantive change in the rationale of this export promotion measure although its scope and operation has evolved from experience over time. the alexander committee set out three basic principles underlying the ccs regime : (i) ccs should fully compensate for ..... evidence and the relevant judicial authorities, in the first place, submitted that the only direct authority concerning the type of ccs as was involved, was the calcutta high court judgment in jeewanlal (1929) ltd. v. cit [1983] 139 itr 865 and then it was suggested ultimately that the matter be referred ..... promotion nature...." similarly to neutralise the disadvantages of freight differential formation of indigenous shipping companies was encouraged and shipping corpn. of india was incorporated. railways also provided concessional tariff for carrying goods from the manufacturing centre to the port of loading.alexander committee devoted a full chapter to consider tariff .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2005)96TTJ(Delhi)1
..... of mr. dastur on this aspect of the matter. he also relied heavily on the judgment of the calcutta high court in the case of cit v. sultan ali gharami (supra), satyanarayan bhalotia v. cit (207 itr 1030) and burdwan wholesale consumers' co-operative society ltd. v. cit (191 itr 570). as regards the effect of the invalidity of the ..... rendering a technical service to the person who uses the automobile. similarly, when a person travels by train or in an aeroplane, it cannot be said that the railways or airlines is rendering a technical service to the passenger and, therefore, the passenger is under an obligation to deduct tax at source on the payments made to the ..... railway or the airline for having used it for traveling from one destination to another. when a person travels by bus, it cannot be said that the undertaking which .....
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