Constructive - Judgment Search Results

Commissioner of Central Excise, Vs. M/S. Punjab Hammers (P) Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... method of interpretation of taxing statute is to be interpreted strictly and literally the strict construction of notification is that in order to become legible documents the endorsed gate passes must .....

Sita Steel Tubes (P.) Ltd. Vs. Assessing Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

..... was to deliver the said premises alongwith all the buildings constructed thereon to the landlord it means that this lease deed was ..... was bound to deliver the said premises alongwith the building constructed thereon to the landlord how the assessee is still retaining the ..... the land on lease and spent the amount on its construction and also claimed depreciation thereon by showing the same under the .....

T.V. Venugopal Vs. Ushodaya Enterprises and anr.

Court: Andhra Pradesh

Reported in: 2001(2)ALT42

..... in the artistic character and design and shall not extend to processes or methods of construction 18 the meaning of copyright is explained in section 14 which reads thus 14 meaning .....

Sita Steel Tubes (P) Ltd. Vs. Assessing Officer

Court: Delhi

Reported in: [2001]79ITD436(Delhi)

..... land from m s g for 10 years thereafter it constructed a building thereon after constructing it it was sub leased to p on monthly rent ..... to deliver the said premises along with all the buildings constructed thereon to the landlord we fail to see that if the lease ..... bound to deliver the said premises along with the building constructed thereon to the landlord how the assessed is still retaining the possession .....

Vidhyavihar Co-operative Housing Society Ltd. and ors. Vs. Sureshchand ...

Court: Gujarat

Reported in: (2001)2GLR1409

..... fide purchaser of property without any notice therefore the court should not injunct it from constructing the property in question he further submitted that the appellate court has given reasoning in ..... large amount as consideration and if the injunction is granted against the defendant not to construct the same the defendant respondent will suffer irreparable loss injury and hardship which cannot be .....

Chartered Accountants' Association and Gujarat Institute of Civil Engi ...

Court: Gujarat

Reported in: 2001(74)ECC51; 2005(179)ELT129(Guj); (2001)4GLR3630; 2006[2]STR300; [2007]7STT29

..... useful servant but a dangerous master the limitations or conditions under which this principle of construction operated are frequently overlooked by those who attempt to apply it 56 it is thus .....

Hasmukh Shah Vs. A.M.C.

Court: Gujarat

Reported in: (2001)4GLR2840

..... petitioners application that may be made for obtaining sanction for putting up additional construction on lower level and on ground floor without taking into consideration the provisions ..... appearing for ahmedabad municipal corporation and the occupiers of the shops which were constructed unauthorisedly 4 the learned advocate appearing for the ahmedabad municipal corporation hereinafter referred .....

Keshav Prashad Vs. Commissioner and Special Officer, Mch, Hyderabad an ...

Court: Andhra Pradesh

Reported in: 2001(2)ALD182; 2001(2)ALT297

..... the only question which arises for consideration in this appeal is as to whether the constructions raised by the petitioner could have been demolished for the purpose of widening of the ..... by reason of the said purported letter alone no inference could be drawn that the constructions of the writ petitioner appellant had been demolished upon obtaining his consent the said purported .....

Chartered Accountants Association Vs. Union of India

Court: Guwahati

..... useful servant but a dangerous master the limitations or conditions under which this principle of construction operated are frequently over looked by those who attempt to apply it it is thus .....

Bansal Metalic Oxides Vs. Commissioner of C. Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2001)(74)ECC120

..... product refractory bricks and other similar products the tribunal held that the above products being constructional material used in lining the furnace was not eligible for modvat credit however for the ..... 45 e l t 84 wherein refractory bricks and other similar products were considered as constructional material used in lining the furnace and held to be not eligible for modvat credit .....