Commentary - Year 2002 - Judgments

Oct 16 2002 (TRI)

Graphite India Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Oct-16-2002

Reported in: (2003)86ITD384(Kol.)

..... independent personal services explaining the rationale behind this omission and the alternate paradigm the commentary makes following concluding observations even if articles 7 and 14 are based on ..... pradesh high court in visakhapatnam port trust s case supra these model conventions and commentaries thereon constitute international tax language and the meanings assigned by such literature to various .....

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May 27 2002 (TRI)

Harsha Bhogle Vs. Assessing Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: May-27-2002

Reported in: (2003)86ITD714(Mum.)

..... our country and its culture abroad radio programme and cricket commentary on the tv has nothing to do with the understanding ..... photos which information he shares with the public while giving commentary during the course of the match thus collecting photographs from ..... the various sights for public consumption no doubt makes the commentary very interesting but while doing so shri bhogle is not .....

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Apr 24 2002 (TRI)

Echjay Industries Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Apr-24-2002

Reported in: (2002)257ITR1(Mum.)

..... as supermost in this connection our attention was invited to the commentary of ramaiya s on company law part vi management and administration ..... should not be conceived as a mere dispute between individuals the commentary further mentions that the court may accept a compromise which is ..... 400 37 from the case laws referred to in the said commentary it is amply clear that while accepting the compromise or .....

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Nov 21 2002 (HC)

Deepa Vs. Laly Mathew

Court: Kerala

Decided on: Nov-21-2002

Reported in: 2003(1)KLT87

..... that section is the foundation of the present section see commentaries on the code of civil procedure 1908 as amended by ..... proviso has to be interpreted reliance is placed on the commentaries of maxwell on interpretation of statutes principles of statutory interpretation ..... will have no retrospective effect reliance is placed on the commentary the construction of statutes by earl t crawford wherein the .....

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Mar 22 2002 (HC)

Atul Mehra and anr. Vs. Bank of Maharashtra

Court: Punjab and Haryana

Decided on: Mar-22-2002

Reported in: AIR2003P& H11; II(2003)BC570

..... their liability to compensate the appellants learned counsel relied on the commentary contained in paget s law of banking ninth edition 1982 ..... of banker to customer vii safe custody 17 in this commentary it is stated that the banker s knowledge or ignorance ..... property of the like description a perusal of the very same commentary however shows that the aforesaid decision was gravely doubted by .....

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Aug 20 2002 (HC)

Anish Rameshbhai Patel and anr. Vs. Abbasbhai Mahmadali Vania and anr.

Court: Gujarat

Decided on: Aug-20-2002

Reported in: (2003)1GLR474

..... the words to adjudicate for the words for investigating re commentary of mulla of code of civil procedure volume ii 5th ..... rule 104 the learned judge also considered the commentary of mulla civil procedure code 14th edition commentary of mulla after amendment in 1976 about ..... the aforesaid provisions air commentaries on the civil procedure code 10th edition considered the provisions .....

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Sep 13 2002 (TRI)

Dhanji R. Zalte Vs. the Asstt. C.i.T.

Court: Income Tax Appellate Tribunal ITAT Pune

Decided on: Sep-13-2002

Reported in: (2004)451ITD88(Pune.)

..... to be binding on the assessee he categorically placed reliance on the commentary of chaturvedi amp pithisaria 5th edition page 4907 and also on ..... section 11 11 at page 4909 of chaturvedi and pithisaria s commentary 5th edition it has been mentioned that to sum up law ..... been taken from pages 4907 to 4909 of chaturvedi and pithisaria s commentary 5th edition which was relied upon by the ld counsel of .....

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Feb 26 2002 (TRI)

Deputy Commissioner of Income Tax Vs. I.T.C. Ltd.

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Feb-26-2002

Reported in: (2003)85ITD162Cal

..... and proposing to eliminate its usage entirely 14 dr klaus vogel in his off referred commentary on double taxation conventions klaus vogel on double taxation conventions 1997 english edition published ..... of cit v vishakhapatnam port trust 1983 144 itr 146 ap oecd model conventions and commentaries thereon constitutes international tax language and the meanings assigned by such literature to various .....

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Sep 13 2002 (TRI)

Dhanji R. Zalte Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Pune

Decided on: Sep-13-2002

Reported in: (2004)88ITD451(Pune.)

..... be binding on the assessee he categorically placed reliance on the commentary of chaturvedi amp pithisaria 5th edition page 4907 and also on ..... section ii ii at page 4909 of chaturvedi and pithisaria s commentary 5th edition it has been mentioned that to sum up law ..... taken from pages 4907 to 4909 of chaturvedi and pithisaria s commentary 5th edition which was relied upon by the learned counsel of .....

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Jan 11 2002 (TRI)

Jamnadas T. Mehta Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Pune

Decided on: Jan-11-2002

Reported in: (2002)81ITD103(Pune.)

..... learned counsel further made a reference to p 1634 of the commentary on income tax by kanga and palkhivala wherein it has been ..... the original return for consideration penalty need not be imposed this commentary by palkhivala was supported by the following decisions 4 cit v ..... the department 7 shri patil further invited my attention on the commentary on income tax by kanga and palkhivala at p 1634 the .....

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