Commence - Judgment Search Results

Sujay Trading Pvt. Ltd. Vs. Joint Commissioner of Income Tax,

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... assessee had neither filed any details nor any justification considering that the assessee was to commence its business and further considering that most of these expenses were for negotiation with various ..... authorities disallowed these expenses on ad hoc basis on the assumption that business had not commenced and only those expenses which we incurred for earning interest were allowable and made .....

In Re: Prudential Capital Markets Ltd. (In Liquidation)

Court: Kolkata

Reported in: (2008)1CompLJ314(Cal),[2008]84SCL239(Cal)

..... winding up petition by the creditor and during the period that winding up had commenced the date of commencement of winding up proceedings was stated to be 7 april 2001 the official liquidator ..... from another angle if the company through its erstwhile management had sought prior leave after commencement of winding up to execute the agreement for transferring its hyderabad property no company judge .....

Ennore Port Limited Vs. Skanska Cementation India Limited and ors.

Court: Chennai

Reported in: 2008(2)ARBLR598(Madras)

..... certificate or valuation of the engineer related to the dispute arbitration may be commenced prior to or after completion of the works provided that the obligations of the ..... make an attempt for amicable settlement after the notice of intention to commence arbitration is issued and before commencing the arbitration proceedings this clause also enables the aggrieved party to proceed .....

Kotak Mahindra Old Mutual Life Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... had invested controlled funds comprising of shareholder funds in approved securities hence it had commenced the business although no policies were issued during the year the assessee also contended ..... further provisions of section 35d also enumerative for the amortization of pre commencement expenses after the commencement of business however in the case of the assessee provisions of section .....

Bhp Minerals International Vs. Deputy Director of Income-tax

Court: Income Tax Appellate Tribunal ITAT Delhi

..... were not allowable as business expenditure because the same could be only considered as pre commencement expenses thereafter he disallowed the loss claimed by the assessee in both the assessment years ..... up there may however be an interval between the setting up of business and the commencement of the business and all expenses incurred during that interval would be a permissible deduction .....

Achintya Ghosh Vs. State of West Bengal and ors.

Court: Kolkata

Reported in: 2007(4)CHN705

..... hereafter the act and submitted that the petitioner not having commenced construction at the said premises in terms of the building ..... years of sanction he must inform the corporation intending to commence construction and the provisions of section 398 would have application ..... 15 3 non issuance of any notice notifying intention to commence erection within two years of issuance of the building permit .....

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Court: House of Lords

..... any subsequent application by the governor renew the authority for further periods of one month commencing from the expiry of the previous authority 43 the periods of segregation that are in ..... later act 102 so whether the functions of the scottish ministers are conferred by pre commencement or post devolution legislation the proper intra vires exercise of their functions cannot be incompatible .....

Dy. Cit Vs. Geo Enpro Petroleum Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

..... assessment year relevant to previous year in which the undertaking commences the commercial production of mineral oil similar provision exists in section ..... the question de novo and determine whether it had commenced commercial production during the year 1973 74 the import of the ..... article 5 1 1 states that the contractor shall commence petroleum operations on the effective date in accor dance with the .....

Radhe Developers and ors. Vs. Income Tax Officer and ors.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2008)113TTJ(Ahd.)300

..... year relevant to any assessment year from such housing project if a such undertaking has commenced or commences development and construction of the housing project on or after the 1st day of ..... made any material change as far as the land is concerned admittedly construction work was commenced after building permission bandhkam parwangi was sanctioned by the municipal corporation on 23rd july 1999 .....

Abdul Khalique Vs. Abdul Sattar and ors.

Court: Guwahati

..... baldev singh v manohar singh submits that the trial having not commenced the learned civil judge has rightly passed the impugned order he ..... due diligence the party could not have raised the matter before commencement of trial 10 both harish chandra bajpai supra and kailash supra ..... than those which are sought to be made after the commencement of the trial or after conclusion thereof in the former case .....