Chargeable - Judgment Search Results

Aruna Estates Pvt. Ltd. (Renamed Vs. Deputy Commissioner, Commercial

Court: Sales Tax Tribunal STT West Bengal

Reported in: (2001)122STC50Tribunal

..... the central government every month within the period fixed the hotelier does not incur the chargeable expenditure which is incurred by customers the amount of expenditure tax thus collected does not ..... of making of cash payment by way of expenditure in other words the concept of chargeable expenditure operates when the person making the expenditure becomes liable vide black s law dictionary .....

income Tax Officer Vs. Manav Greys Exim (P) Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... contended that in the circumstances of the case no interest is chargeable inasmuch as section 201 1a lacks machinery for determining a ..... cited supra was hot followed he therefore concluded that interest is chargeable from the date of default to the date of completion ..... period under these circumstances it was held that interest was not chargeable under section 201fla of the act another reason given by .....

Coimbatore Insulation Tapes (P) Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (2003)84ITD459(Chennai)

..... relevant provisions the brought forward unabsorbed depreciation was to be set off against such profit chargeable under section 41 2 6 the learned departmental representative shri g s d babu on ..... rubber products during the previous year under consideration rather the question is whether the profit chargeable to tax under section 41 2 could be considered as income attributable to the activity .....

Damodar H. Shah Vs. Assistant Commissioner of Income Tax

Court: Gujarat

Reported in: [2000]245ITR774(Guj)

..... proceedings under s 147 is entirely on the question whether according to the ao income chargeable to tax has escaped assessment for any assessment year irrespective of the question whether there ..... order of assessment was made the reason to believe under s 147 is about the chargeable income having escaped assessment the ascertainment of which requires reopening of the assessment by following .....

Grover Nursing Home Vs. Income-tax Officer and ors.

Court: Punjab and Haryana

Reported in: (2001)167CTR(P& H)509; [2001]248ITR493(P& H)

..... escaped assessment for any assessment year the assessing officer can also assess any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in ..... his assessment during the concluded assessment proceedings any part of his income profits or gains chargeable to income tax has escaped assessment he may start reassessment proceedings either because some .....

State of Rajasthan Vs. Bhilwara Spinners Ltd. and ors.

Court: Rajasthan

Reported in: AIR2001Raj184; 2001(4)WLC14; 2001(2)WLN536

..... creates nor purports to create right in any particular immovable property the instrument cannot be chargeable as an instrument conveying any property not mentioned therein from a person not party to ..... on premium on a consideration charged as setforth in the instrument but not on consideration chargeable under the rules which infact has not been charged obviously non charging of premium under .....

Bank of America Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2001)78ITD1(Mum.)

..... is not disputed that surcharge is part of income tax and chargeable in certain cases under the income tax act 1961 the ..... in the convention is the rate at which income tax is chargeable under the finance act without surcharge the learned counsel pointed out ..... without recording any definite finding relating to the rate of tax chargeable in the case of appellant company it was further contended that .....

Mukand Singh Sodhi Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (2001)78ITD266(Asr.)

..... reasonable belief and such evidence should lead that any income chargeable to tax has escaped the assessment such belief can relate ..... during the previous year exceeded the maximum amount which is not chargeable to income tax is deemed to be income escaped assessment ..... reassessment proceedings if he had reason to believe that income chargeable to tax had escaped assessment by reason of a omission .....

income Tax Officer Vs. Manmohan Krishna Gupta

Court: Income Tax Appellate Tribunal ITAT Jodhpur

Reported in: (2003)78TTJ(Jodh.)578

..... further made certain observations as given below if the income chargeable to tax in a particular year adequately covers the amount ..... made in the relevant previous year subsequent mention of income chargeable to tax specifically connotes that such investment or payment is ..... that such sum should form part of assessee s income chargeable to tax such interpretation would certainly fortify the object of .....

Om Prakash Bhatia Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(73)ECC724

..... provided in that section even where no duty of excise was chargeable on any goods or the goods enjoyed exemption from payment of ..... those goods to duty according to us whether the goods are chargeable to duty or otherwise the officials of the customs department can ..... for sale it was submitted that as no export duty was chargeable on the goods in question the customs authorities could not determine .....