Charterer - Judgment Search Results

Arun Grover, Vs. Institute of Chartered Accountants of India

Court: Madhya Pradesh

Reported in: [1998]93CompCas618b(MP)

..... for rendering effective service and maintain high standard of proficiency regulation 48 of the chartered accountants regulations 1988 48 stipend to articled clerks 1 every principal engaging an articled ..... or for any excess leave taken to any stipend under this regulation 6 while chartered accountants are required to maintain huge establishments and incur heavy expenditure on the establishment .....

Council of the Institute of Chartered Accountants of India Vs. V.i. Oo ...

Court: Andhra Pradesh

Reported in: AIR1996AP254

..... guilty of giving incorrect and false certificates the prestige and utility of the profession of chartered accountants is based on infallible veracity and unquestionable integrity of its members and any ..... december 1995 and consequently during that period he shall not practice or function as a chartered accountant there shall be no order for costs 26 order accordingly constitution false certificates .....

Sanjeev Shukla, Kanpur Vs. Institute of Chartered Accountants of India ...

Court: Allahabad

Reported in: AIR1995All368; (1995)2UPLBEC999

..... controversy which is as follows item no 10 difficulties arising out of implementation of chartered accountants amendment regulation 1992 removal of difficulties under regulation 205 xxxxx e applicability of ..... provided a candidate who passed any one group in the final examination held under chartered accountants regulations 1988 shall continue to be governed by the provisions of these regulations .....

Standard Chartered Bank Vs. Deputy Commissioner of Income-tax.

Court: Mumbai

Reported in: [1995]54ITD570(Mum)

orderper shri v dongzathang vice president these cross appeals are directed against the orders of the cit appeals for the...

Kanchanaganga Sea Foods Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1995)54ITD38(Hyd.)

..... the cargo delivered against the mate s receipt and priced as mutually agreed between the charterers and deponent owners iii certificate from the master of vessel testifying that the goods ..... the stipulated period from the time he commences fishing operations in indian eez viii the charterer shall not commence fishing operation without the requisite clearance from the coast guard naval authority .....

Srinivasa Sea Foods Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1996)56ITD64(Hyd.)

..... deck capacity to be at the disposal of the charterers the charterers will have full control over the masters officers crew ..... under the administrative and operational control of the charterers during the charter period the masters shall abide by such instructions ..... and or modifications of the existing conditions viii the charterer shall not commence fishing operation without the requisite clearance .....

Koyana Prestressed Products Pvt. Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... these statements were not challenged before the adjudicating authority and therefore the statements of chartered accountants should be accepted as good evidence on the question of the data submitted ..... undertaken by the department and therefore there was material suppression even the certificates of chartered accountant cost accountants were not based on actual expenses as was found on examination .....

Vishal Steel Rolling Mills Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (1996)57ITD31(Chd.)

..... evidence had been produced before the lower authorities that the chartered accountants had been asked in february 1985 to determine the ..... be amply clear from the correspondence that passed between the chartered accountants and the assessee firm copies of which have been ..... are totalling and posting differences in many accounts if the chartered accountants had been assigned the task of quantifying the .....

Capt. K.C. Saigal Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1995)54ITD488(Delhi)

..... beyond that according to him the information passed on by the assessee to foreign enterprise charterers was merely regarding the intending indian clients their cargoes and related to requirements of ships ..... of the said section agreements should be between the assessee and the foreign ship owners charterers and the commission should be received in convertible foreign exchange which should be brought .....

Keonice Penta Semi Conductors Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (1995)(60)LC266Tri(Bang.)alore

..... the necessity for having the new item examined by a chartered engineer he pleaded that the appellants in fact were victims ..... importation of the goods in india as mentioned earlier the chartered engineers certificate was supplied by the suppliers in respect of ..... the appellants we are constrained to observe that since the chartered engineers certificate was sent only after the discrepancy was detected .....