Closed - Judgment Search Results

Ceramic Products Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)(78)ELT468TriDel

..... there is no basis for his assertion that the word closed should be interpreted with reference to production day he said ..... the contention of the appellants that factory had not remained closed during the strike period since other activities were carried out ..... grammatical meaning and accordingly it cannot be said that factory was closed during the period of strike explanation 1 b under notification .....

Gujarat Processing Works Vs. Income Tax Officer (Gujarat

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1997)58TTJ(Ahd.)168

these two appeals by the assessee involve consideration of some common points hence they are being disposed of by this...

Collector of Central Excise Vs. Bajaj Auto Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1996)(83)ELT654Tri(Mum.)bai

..... calls for interpretation in the appeal is relating to the term closed referred to in the base clearance in the explanation in ..... accordingly adjudication order was passed holding that the respondents factory remained closed for a period of more than 15 days during the base ..... be normal clearance in the base period and accordingly the wording closed should be interpreted 5 shri attar the ld advocate for .....

K and Co. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1996)56ITD448(Delhi)

the draws of which had not taken place before the close of the year were riot treated as sales but shown

Gobind Sugar Mills Ltd. and ors. Vs. Assistant Commissioner of Income ...

Court: Kolkata

Reported in: (1998)61TTJ(Cal)262

orderr v easwar j m all these appeals involve a common issue since the appeals were heard together they are...

United States Vs. Lopez

Court: US Supreme Court

..... the court were to make the existence of explicit congressional findings dispositive in some close or difficult cases something other than rationality review would be afoot the resulting congressional ..... certainly congress has often analyzed school expenditure as if it were a commercial investment closely analyzing whether schools are efficient whether they justify the significant resources 630 they spend .....

Chandra Timber Traders Vs. Deputy Commissioner of Income Tax. (Also Al ...

Court: Delhi

Reported in: (1996)54TTJ(Del)544

..... assessee the assessed has not given complete details of opening and closing stock of various items of goods after considering the reply of ..... and that the liability was discharged within one month after the close of the accounting period the ao held that the contention of ..... incorrect in any case since the details of opening stock and closing stock were not available the g p rate was applicable in .....

Kohinoor Exhibitor (P) Ltd. Vs. the State of Rajasthan and ors.

Court: Rajasthan

Reported in: AIR1995Raj109

..... jodhpur wherein it was ordered that though the cinema hall remained closed for the last show for the given period but the petitioner ..... deserves to be allowed 15 admittedly the petitioner was ordered to close down the cinema hall for the last show and admittedly the ..... faced with a peculiar situation the last show had to be closed under the lawful orders of competent authority the petitioner cannot be .....

inspecting Assistant Vs. Lok Prakashan Ltd.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1996)56ITD254(Ahd.)

..... before assessing officer that assessee company was to the treated as closely held company instead of widely held company and further raising ..... assessee the assessee admitted that it may be treated as closely held company the assessing officer issued notice under section 147 ..... returns of income the assessee has shown itself to be closely held company and even in correspondence took place between the .....

Capitol Square Review and Advisory Bd. Vs. Pinette

Court: US Supreme Court

..... the display precisely because its content was religious petitioners advance a single justification for closing capitol square to respondents cross the state s interest in avoiding official endorsement of ..... particularly that the cross is an especially potent sectarian symbol which stood unattended in close proximity to official government buildings in context a disclaimer helps remove doubt about .....