Conception - Judgment Search Results

Natco Exports Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2003)86ITD445(Hyd.)

..... amendment and miscellaneous provisions act 1986 and that the new concept was not properly understood and applied by the revenue authorities ..... as it originally existed prior to the introduction of the concept of block of assets provided for depreciation allowance in ..... of depreciation for assessment years before the introduction of the concept of depreciation on block assets thus we uphold the claim .....

State of Jammu and Kashmir, Vs. Dr. Susheela Sawhney and State of Jamm ...

Court: Jammu and Kashmir

Reported in: AIR2003J& K83,2003(1)JKJ35

..... persons who have full political rights and are still domiciled in that country 65 this concept be elaborated one of the indispensable qualification for determining a person if he is a ..... essential qualification for indian citizenship but domicile and citizenship are not one and the same concept the term domicile is very difficult of definition and no completely satisfactory definition seems to .....

Salora International Ltd. Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Delhi

..... not the only criteria to examine the liability of tax towards income tax yet the concept of real income cannot altogether ignored according to learned counsel the assessee had not received ..... it remains insubstantial in form and nebulous in character a going concern is a dynamic concept characterised by perennial change influenced by socio economic ecology a going concern is essentially functioning .....

Damodar Naryan Singh Vs. Sardar Hira Singh and anr.

Court: Kolkata

Reported in: (2003)1CALLT237(HC)

..... her this codified law in the statute practically has echoed the sociological background of the concept of hindu family which always believes in jointness of the family and thereby allotted ..... persons concerned including the soul became a guiding factor and such ideas on the jurisprudential concept ultimately crystallized in our legal system by different enactments interpretation of a law must be .....

Ghodawat Pan Masala Products (i) Ltd. and anr. Vs. State of Maharashtr ...

Court: Mumbai

Reported in: 2002(6)BomCR466; [2003]130STC310(Bom)

..... entry cannot be exhausted by these cases illustrative of the concept the entry encompasses all the manifestations or emotions the notion ..... and also contend that no entertainment was actually derived the concept of luxuries in the legislative entry takes within it everything ..... so long as the legislation has reasonable nexus with the concept of luxuries in the broad and general sense in which .....

Ramoji Rao Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2003)(161)ELT494Tri(Bang.)

..... 10 2 86 as handicrafts maya which is a center for making diverse and versatile conceptions of craftsmanship more than 50 designers employing techniques of traditional method of designing as well ..... film settings and locations these are first prepared out of intricate drawings and images from conceptions the drawings are later translated to plywood and this is followed by preparation of the .....

Laxminarayan Vs. Shivlal Gujar and ors.

Court: Madhya Pradesh

Reported in: AIR2003MP49; [2004(1)JCR203(MP)]; 2002(4)MPHT463

..... the aforesaid case the division bench was dealing with the concept without prejudice to the generality of the provisions of section ..... of the words and application of legislative intent devoid of concept or purpose will reduce most of the remedial and beneficent ..... in the aforesaid decisions their lordships gave emphasis on the concept of application of mischief rule and expressed the view that .....

Bhawani Singh Vs. State and ors.

Court: Rajasthan

Reported in: RLW2003(3)Raj1755; 2002(5)WLN269

..... in several cases particularly with reference to articles 14 19 and 21 has considered this concept of reasonableness and had held that the same finds its positive manifestation and expression in ..... to making law for recruitment to state public service or public service regularisation is a concept which is directly related to redeeming the inequalities and arbitrariness in the employment arising because .....

Sh. S.C. Manchanda Vs. Union of India (Uoi) and ors.

Court: Central Administrative Tribunal CAT Delhi

Reported in: (2003)(1)SLJ295CAT

..... however following the receipt of the aforesaid representation the respondents sought to clarify the concept of appropriate seniority referred to in the aforesaid clause vi reproduced in paragraph 2 ..... does not possess appropriate seniority this situation by itself supports the view that the concept of appropriate seniority prescribed lately by way of a clarification issued in january 2002 .....

V.D. Vachhani (Huf) Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2003)86ITD652(Ahd.)

..... or to circumvent tax obligation various classes of cases where the concept of corporate entity should be ignored and the veil drawn ..... and summarised their central holding in the following words when the conception of corporate entity is employed to defraud creditors to evade an ..... entity 41 1 the learned counsel has next argued that the concept of lifting the corporate veil runs contrary to section 88 .....