Chilli - Judgment Search Results

Chillies Export House Ltd. Vs. Commissioner of Income-tax

Court: Chennai

Reported in: (1997)140CTR(Mad)9; [2000]241ITR162(Mad)

..... from technical person to ascertain how far various activities carried on by assessee to render chillies purchased locally as one of export quality can be termed as carrying on business processing ..... company cannot be regarded as industrial company tribunal directed to consider question afresh better quality chillies are picked up and sorted out for export and before export they are clipped and .....

Chillies Export House Ltd. Vs. Commissioner of Income Tax High Court o ...

Court: Chennai

Reported in: (1999)156CTR(Mad)496

..... no processing is involved and the goods purchased and exported are chillies and the assessee cannot be considered to be an industrial ..... the various activities carried on by the assessee to render the chillies purchased locally as one of export quality can be termed ..... head note income tax company industrial company purchase and export of chillies ratio held no enquiry has been done by the tribunal .....

M/S. Chillies Exports House Ltd. Vs. Commissioner of Income-tax

Court: Supreme Court of India

Reported in: AIR1997SC2223; (1997)140CTR(SC)1; [1997]225ITR814(SC); JT1997(4)SC705; 1997(3)SCALE562; (1997)5SCC157; [1997]3SCR907

..... appellant assessee is a public limited company carrying on inter alia the business of exporting chillies to united states of america ussr and ceylon the only question that arises for ..... aforesaid dying declarations made to special judicial magistrate and investigating officer was justified better quality chillies are picked up and sorted out for export and before export they are clipped and .....

Narayan Glass Works Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

1 both the assessee and the revenue are in cross appeal against order dt 31st july 1992 of the learned...

Cc Vs. Systems and Components

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (1997)(71)LC241Tri(Chennai)

1 this reference application arises out of the order of the tribunal bearing no 873 95 dated 10 1 1996...

Oil India Limited Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(97)ELT488TriDel

1 appellants imported gas lift equipments and claimed assessment under heading 84 59 2 of the cta 1975 the lower...

K. Md. Farooq Ahmed and anr. Vs. Fortran Cirkit Electronics P.

Court: Company Law Board CLB

Reported in: (1998)92CompCas498

1 this is an application under section 111 of the companies act 1956 hereinafter referred to as the act seeking...

Sri Venkatraju Modern Boiled and Raw Vs. Assistant Commissioner of Inc ...

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1997)57TTJ(Hyd.)493

since a common issue arises for consideration in these cross appeals relating to asst yrs 1984 85 and 1985 86...

Shanti Complex Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (1997)63ITD181(Pat.)

1 this is an appeal filed by the assessee and a cross appeal filed by the department both are being...

Deputy Commissioner of Vs. South India Corpn. Ltd.

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (1998)67ITD279(Coch.)

1 the revenue has filed both these appeals against the separate orders of the cit appeals cochin dated 24 7...