Completing - Judgment Search Results

M/S Unitop Office Automation Vs. Cc, Delhi

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(135)ELT1368TriDel

..... that the commissioner of customs under the impugned order held that they had imported the complete photocopiers classifiable under sub heading 9009 21 of cta no significant parts here missing from ..... provided that as presented the incomplete or unfinished article has the essential character of the complete or finished goods that in the present matter the article has the essential character of .....

Madhuvana House Building Vs. Asstt Cit

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2002)76TTJ(Bang.)948

..... returned to those persons cannot be regarded in any sense as profit there must be complete identity between the contributors and the participators if these requirements are fulfilled it is ..... and construction contracts where the duration of the project is spread over several years the completed contract method of accounting preferable as unforeseen expenditure on account of escalation in prices etc .....

Malar Finance Corporation Represented by Its Managing Partner, Pandura ...

Court: Chennai

Reported in: (2001)3MLJ753

..... to ismail the latter became his agent with authority to complete the instrument but when the debt in respect of which the ..... executed became discharged on 8 2 1950 the authority to complete the instrument also terminated on that date when ismail therefore ..... the latter the decision would clearly be correct because on completion the instrument became a promissory note and therefore the rights of .....

Shirish Finance and Investment (P.) Ltd. Vs. M. Sreenivasulu Reddy

Court: Mumbai

Reported in: 2002(1)BomCR419

..... in regard to matters falling within the peripheral field of rectification the position has now completely changed because after the amendment the power to rectify the register vests in the company ..... 1 had acquired substantial voting rights in the company the company was advised to furnish complete details in this regard including the status of compliance with the relevant provisions of the .....

Madhuvana House Building Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT

..... returned to those persons cannot be regarded in any sense as profit there must be complete identity between the contributors and the participators if these requirements are fulfilled it is ..... and construction contracts where the duration of the project is spread over several years the completed contract method of accounting is preferable as unforeseen expenditure on account of escalation in prices .....

B.C. Ibrahim and ors. Vs. the Director of Eduction U.T. of

Court: Central Administrative Tribunal CAT Ernakulam

Reported in: (2004)(1)SLJ93CAT

..... no specific direction for grant of scale of rs 1400 2600 on completion of 3 years all the headmasters under whom the applicants were working ..... benefit of the scale of rs 1400 2600 from the date they completed 3 years of service and they were paid pay fixation and consequential ..... the applicants are entitled for the grade of rs 1400 2600 on completion of three years of service in grade rs 1400 2300 hence .....

Assistant Commissioner of Wealth Vs. S. Kumara Pillai

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (2002)83ITD191(Coch.)

..... complexes are constructed for commercial exploitation the construction of such mammoth structure s are completed over a period of years that portion of such complexes which are having independent ..... above is much prevalent at present the concept of wholesome construction and the wholesome completion has given way to piecemeal construction and piecemeal exploitation of the property this position .....

thermax Babcock and Wilcox Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

..... assessee fulfilled all the conditions including creation of statutory reserve however no valid assessment was completed since the return was filed beyond statutory limit hence it was held by the hon ..... spread over more than one accounting period the company maintained accounts on the percentage of completion method now formally recognised as accounting standard 7 as 7 of the institute of chartered .....

H.M. Constructions Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2003)84ITD429(Bang.)

..... method is that it is based on results as determined when the contract is completed or substantially completed rather than on estimates which may require subsequent adjustment as a result of ..... framing the assessment consciously accepted one regular method of accounting followed by the assessee namely completed contract method according to her the method adopted by the assessee may result in .....

H.M. Constructions Vs. Joint Cit

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2004)90TTJ(Bang.)510

..... method is that it is based on results as determined when the contract is completed or substantially completed rather than on estimates which may require subsequent adjustment as a result of ..... framing the assessment consciously accepted one regular method of accounting followed by the assessee namely completed contract method according to her the method adopted by the assessee may result in .....