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Comparable - Judgment Search Results

Home > Cases Phrase: comparable Year: 1997 Page 1 of about 300 results (0.018 seconds)
Dec 17 1997 (HC)

Mrs. Kailash Suneja and ors. Vs. Appropriate Authority and ors.

Court: Delhi

Decided on: Dec-17-1997

Reported in: (1998)145CTR(Del)560

..... regard to the explanationn of the affected parties and meticulous examination of instance of comparable properties cited by the affected parties and peculiar circumstances resulting in the reduction of ..... contended before the authority for the petitioners that the sale instance properties were not comparable on account of various factors including the nature of construction and disadvantage of the .....

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Feb 04 1997 (TRI)

Nippon Zeon Co. Ltd. Vs. Designated Authority

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Feb-04-1997

Reported in: (1997)(96)ELT126TriDel

..... and terms of sale for differences in taxation and for other differences affecting price comparability where the comparable price as indicated in clause b i of the explanation cannot be ascertained because ..... price suppression 28 according to the appellants since the exporters prices to other countries were comparable to the prices in india causal link between dumping and injury to indian domestic .....

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Mar 21 1997 (TRI)

Zenith Technologies Pvt. Ltd. Vs. Collr. of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Mar-21-1997

Reported in: (1997)(92)ELT535TriDel

..... of misdeclaration and undervaluation is on the department in convincing evidence with reference to comparable goods comparable quantity comparable time and place and from the same country of origin is required to ..... imported and cleared thus there are two significant differences between the subject import and the compared import the price for the subject import was fixed nearly one year before the .....

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Sep 23 1997 (TRI)

inspecting Assistant Vs. D.R. Bansal

Court: Income Tax Appellate Tribunal ITAT Nagpur

Decided on: Sep-23-1997

Reported in: (1998)65ITD241(Nag.)

..... restrain ourselves considering the collateral facts that have to be compared with additional evidence necessary to decide the issue 8 in ..... expert s opinion should be accepted with caution and reservation as compared to other expert s opinion like fingerprints etc the department ..... lalson and rajan whereas the revenue has not sent these for comparative study to the expert coming to the argument of the .....

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Sep 23 1997 (TRI)

inspecting Assistant Vs. D. R. Bansal.

Court: Income Tax Appellate Tribunal ITAT Nagpur

Decided on: Sep-23-1997

Reported in: (1998)61TTJ(Nag.)184

..... restrain ourselves considering the collateral facts that have to be compared with additional evidence necessary to decide the issue 8 in ..... experts opinion should be accepted with caution and reservation as compared to other experts opinion like fingerprints etc the departments expert ..... and rajan whereas the revenue has not sent these for comparative study to the expert coming to the argument of the .....

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Feb 11 1997 (HC)

Sterling Horticulture and Research Ltd. Vs. Appropriate Authority and ...

Court: Chennai

Decided on: Feb-11-1997

Reported in: (1997)140CTR(Mad)112

..... on such inspection and the value of the other properties which the appropriate authority considered comparable the authority was prima facie of the view that there was significant undervaluation to ..... that the several factors pointed out by the petitioner rendered the boat club property non comparable with this property the valuation made by the authoritys engineer after inspection also discloses .....

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Mar 31 1997 (TRI)

Collector of Central Excise Vs. Daurala Sugar Works

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Mar-31-1997

Reported in: (1997)LC463Tri(Delhi)

..... be deemed to be the normal price and since the goods are comparable goods produced by the assessee such fixed price should be the ..... articles the value shall be based i on the value of the comparable goods produced or manufactured by the assessee or by any other ..... respondent that being so value shall be based on the value of comparable goods produced or manufactured by the respondent or by any other .....

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Mar 10 1997 (TRI)

Cheryl Laboratories (P) Ltd. Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Mar-10-1997

Reported in: (1997)(93)ELT129TriDel

..... b contains two clauses clause i applies where value of the comparable goods produced or manufactured by the assessee or by any ..... market and medicines sold to physicians cannot be regarded as comparable for two reasons namely the former are sold for a ..... tribunal rejected the contention of the assessee that there is no comparability between goods manufactured by two manufacturers on account of the .....

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Sep 15 1997 (TRI)

Mahendra Singh Mewar Vs. Lake Palace Hotels and Motels Pvt.

Court: Company Law Board CLB

Decided on: Sep-15-1997

Reported in: (1999)96CompCas757

..... profitability can be arrived at unless the relevant figures are arranged activity wise and then compared with comparable activities of similar nature further a low profitability even if it is true by ..... and misappropriation of funds the petitioner s side appears to have come to conclusions by comparing the expenses incurred in lake palace hotel unit with the corresponding expenses figure under the .....

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Mar 31 1997 (HC)

Ashok Leyland Finance Ltd. Vs. Appropriate Authority and ors.

Court: Chennai

Decided on: Mar-31-1997

Reported in: [1998]230ITR398(Mad)

..... the basis of comparison as the transaction relating to the adjoining land which was comparable in size with comparable relative advantages and which transaction was also proximate in point of time being ..... authority between the petitioner s plot and that of the adjoining plot the two being comparable and the finding of the authority on such comparison that there had been substantial undervaluation .....

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