Comparatively - Judgment Search Results

Dominic Dias Margaao Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Panji

Reported in: (2003)87ITD1Panji

..... merely stating that the valuation is a mere opinion and the basis hypothetical besides the comparable cases and the potentiality of the land the agricultural valuer relied on the following factors ..... that chauri which is the earliest township in canacona contains minimum number of houses as compared to nagorsen indicating a greater urbanisation outside chouri what was the explanation for this mr .....

Tulshi Charan Mukherjee and ors. Vs. State of West Bengal

Court: Kolkata

Reported in: (2003)2CALLT556(HC)

..... by the courts is determining the valuation from comparable sales as exemplars where comparable sales are not available then the other valuation ..... shaji kuriakose supra the supreme court had held that the comparable sales method of valuation is preferred than other methods we ..... basu contended that there are no material evidence that the comparable sales were not mala fide or sham he had suggested .....

Zelman Vs. Simmons-harris

Court: US Supreme Court

..... longer distinguishes between this notion of evenhandedness neutrality and the free exercise neutrality in everson compare ante at 669 concurring opinion with mitchell 530 u s at 839 opinion concurring in ..... do not agree with the suggestion that tuition grants are an analogous endeavor to provide comparable benefits to all parents of schoolchildren whether enrolled in public or nonpublic schools the .....

K.T. Venkatesan and K.T. Srinivasa Raja Vs. the Appropriate Authority ...

Court: Chennai

Reported in: (2003)179CTR(Mad)584; [2003]261ITR202(Mad)

..... report was prepared as in other cases dealt by the appropriate authority the appropriate authority compared sales of two other properties in the locality for comparison the appropriate authority referred two ..... the property is close to the vicinity of the situation of the subject property if compared adopting different methods of valuation then the parties who appear before the authorities will .....

K.T. Venkatesan Vs. Appropriate Authority

Court: Chennai

Reported in: [2002]125TAXMAN979(Mad)

..... report was prepared as in other cases dealt by the appropriate authority the appropriate authority compared sales of two other properties in the locality for comparison the appropriate authority referred two ..... the property is close to the vicinity of the situation of the subject property if compared adopting different methods of valuation then the parties who appear before the authorities will .....

Kalyani Ferrous India Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2002)(81)ECC322

..... same price for central excise purposes however they have claimed to have adopted a putative comparable price of goods manufactured by some other manufacturers even when the aforesaid normal price in ..... of the central excise valuation rules 1975 speaks of basing assessable value first on the comparable goods produced or manufactured by the assessee himself and only thereafter it refers to the .....

Gupta Construction Co. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Allahabad

Reported in: (2004)84TTJ(All.)46

..... relying upon the grounds of appeal filed paper book containing comparative chart of gross profit for many years written submissions made ..... work fell in the asst yr 1991 92 therefore comparative chart is applicable comparative chart could be relied upon as disputed by the ..... and are not applicable therefore looking to the past history and comparable cases we are of the considered view that it would .....

Wealth Tax Officer Vs. Surender Singh

Court: Income Tax Appellate Tribunal ITAT Jodhpur

..... same advantages and disadvantages and was similarly situated this best comparable case has been ignored though claim was made before the ..... the avo had not supplied a copy of sale deed of comparable case and the valuation report based on that sale was ..... same vicinity given by the assessee the learned authorised representative while comparing the deduction of valuation with plot of sale instance has .....

Tata Libert Limited Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(86)ECC360

..... of their contention that generic pcbs and customized pcbs are different goods and cannot be compared he also pointed out that detailed information about each process required to be carried out ..... towards differences if any in the material characteristics of the goods being assessed and the comparable goods the appellants point out that the commissioner has not made any provision towards differences .....

Dr. Achleshwar Prasad Gupta Vs. State of Rajasthan and anr.

Court: Rajasthan

Reported in: RLW2003(4)Raj2094; 2003(1)WLC314

..... meritorious than the respondent no 2 dr alok purohit pointedly referred to the consideration of comparative merit of the two competing claims whereas the second question did not involve consideration ..... 1976 nor under instructions of 1985 this unequal treatment in the matter of considering the comparative merit has resulted in treating the petitioner arbitrarily and discriminatory in the matter of .....