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May 16 1962

Mau Calendering Co. Vs. Commissioner of Income-tax, U. P.

Court: Allahabad

Decided on: May-16-1962

Reported in: [1963]47ITR925(All)

to this reference are these :The relevant year of assessment is 1943-44. The assessee is a firm doing calendering business. Notice under section 22(4) of the Act calling upon the assessee to produce its account books was


Jul 27 2007

Dean Calenders Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Decided on: Jul-27-2007

1. This is an appeal against the order of the Commissioner(Appeals) No.399/2005(Ahd-I)(AA/A-IV) dt. 17/11/2005 by which the Commissioner(Appeals) has set aside the order of the Original Authority granting refund of Rs. 52,005/- being unutilized credit of...


Oct 06 1997

Lalit Calendering Works Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Oct-06-1997

1. As both the appeals concern the same assessee, they are being disposed of together by this consolidated order for the sake of convenience.2. In ITA No. 835/Ahd/92 the assessee's grievance is that the CIT(A), Surat...


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Oct 06 1997

Lalit Calendering Works Vs. Income-tax Officer.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Oct-06-1997

Reported in: (1998)60TTJ(Ahd.)12

As both the appeals concern the same assessee, they are being disposed of together by this consolidated order for the sake of convenience.2. In ITA No. 835/Ahd/92 the assessees grievance is that the CIT(A), Surat was...


Jan 22 1993

Commissioner of Income-tax Vs. British Insulated Calender's Ltd.

Court: Mumbai

Decided on: Jan-22-1993

Reported in: [1993]202ITR354(Bom)

company with a branch in India. The assessment year is 1967-68 and the relevant previous year is the calendar year 1966. The Indian branch had suffered business loss during the previous year. As per the profit and


Jan 19 1994

Commissioner of Income-tax Vs. Andavar Calendering Mills

Court: Chennai

Decided on: Jan-19-1994

Reported in: [1994]210ITR815(Mad)

lease. The appellate authorities have mentioned that the improvements include the construction of a room for storing the calendering cloth manufactured by the assessee. The case of the Revenue is that the expenditure incurred for this amounted


Feb 20 1992

Collector of C. Ex. and Cus. Vs. Prakash Calender Factory

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Feb-20-1992

Reported in: (1992)(61)ELT81TriDel

the consideration.(iii) In the para heading Additional evidence, the Revenue has stated that the case of M/s. Prakash Calender Factory E/A No. 2878/90-D, has been decided in favour of the party and the Revenue has filed their


Jul 18 2002

Tvl. Kannan Art Calenders, Sivakasi Vs. the State of Tamilnadu, Rep. b ...

Court: Chennai

Decided on: Jul-18-2002

Reported in: [2002]128STC498(Mad)

Act (in short 'the CST Act'). The following facts will highlight the controversy involved:2. Assessee Tvl. Kannan Art Calenders, Sivakasi was originally assessed under the CST Act for the year 1988-89 by the Assistant Commissioner, Commercial Tax-IV,


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