Constructive - Sortby Recent - Year 2004 - Judgments

Dec 31 2004 (TRI)

Gujarat Chemical Port Terminal Vs. Commissioner of Customs and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Dec-31-2004

Reported in: (2005)(99)ECC672

..... 7 2003 we are unable to see much strength in this plea the tank farm constructed by the applicants is not inside the port premises though closely located to the port .....

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Dec 31 2004 (TRI)

indo Gulf Corporation Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Dec-31-2004

Reported in: (2005)(182)ELT77Tri(Mum.)bai

..... from the price actually paid or payable for the imported goods a charges for construction erection assembly maintenance or technical assistance undertaken after importation on imported goods such as ..... the drawings and documents having been supplied to the buyer importer for use during construction erection assembly maintenance etc of impelled goods they were relatable to post import activity .....

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Dec 31 2004 (TRI)

income Tax Officer Vs. Bua Dass

Court: Income Tax Appellate Tribunal ITAT Amritsar

Decided on: Dec-31-2004

Reported in: (2005)97TTJ(Asr.)650

..... the assessee before the ddit inv representing unexplained investment in the construction of two shops the facts of the case are that the ..... the other evidence about the purchase of property in different years construction of shops and other property purchased by his sons the learned ..... was given on 4th july 1991 if the shops had been constructed in the year 1993 as admitted in the confessional statement .....

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Dec 31 2004 (TRI)

Satyam Enterprises Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Dec-31-2004

Reported in: (2005)93ITD606(Mum.)

..... teja singh 1959 35 itr 408 sc has observed that a construction which results in rendering a provision redundant must be avoided ..... effective rather than making it redundant is to be followed in construction of the statutes their lordships then observed as follows vide ..... in particular the following observations of fry lj the only alternative construction offered to us would lead to the result that the .....

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Dec 31 2004 (HC)

K.T. Afzal Khan, S/O Late K. Hyder Khan Vs. Kunsetty Ramesh Babu, S/O ...

Court: Andhra Pradesh

Decided on: Dec-31-2004

Reported in: 2005(1)ALD700; 2005(1)ALT696

..... where ten persons purchased jointly two plots of land under two registered sale deeds for constructing a cinema theatre they were in enjoyment of the properties jointly as co owners later .....

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Dec 31 2004 (HC)

M. Kempaiah Vs. H. Ahalya and anr.

Court: Andhra Pradesh

Decided on: Dec-31-2004

Reported in: 2005(2)ALD273; 2005(2)ALT424

..... property under a registered sale deed dated 19 3 1985 that she constructed a house with five rooms in the said site and kept ..... that the first defendant has not contributed single pie either for the construction or for the maintenance of the house that the first defendant ..... third party but in the name of the plaintiff and as the construction was also made by his earnings the plaintiff was not entitled .....

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Dec 31 2004 (HC)

Lanka Nirmala Devi and anr. Vs. V. Rama Devi and ors.

Court: Andhra Pradesh

Decided on: Dec-31-2004

Reported in: 2005(3)ALD666

..... extent of ac 2 01 guntas was acquired by the government for construction of rtc bus stand 4 one late chapala kistaiah was the originally ..... guntas of land in survey no 4 from the first defendant for construction of a bus stand in torrur and compensation was paid to him ..... acquired the land to an extent of ac 2 01 guntas for the construction of bus stand at torrur and the plaintiff defendants 3 and 4 .....

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Dec 30 2004 (TRI)

Commissioner of Central Excise Vs. Marine Electricals Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Dec-30-2004

Reported in: (2005)(182)ELT411Tri(Mum.)bai

..... a ship and are therefore considered as components only for the construction of navel vessel ship this fact also has not been ..... so in the instant case since the goods are used for construction of a vessel thus further discussion regarding other conditions is not ..... material in question are supplies to a ship building yard for construction of ships etc the exemption based on interpretation of naval .....

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Dec 30 2004 (TRI)

Shamraj Moorjani Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Dec-30-2004

Reported in: (2005)93TTJ(Hyd.)927

..... these circumstances the payment in this case should have been treated as constructively made he also relied on the judgment of the delhi bench ..... with the provisions of section 249 4 13 if any other construction is placed upon the scope of sections 249 3 and 249 ..... tax subsequently cannot apply for condonation of delay so the only logical construction to be placed upon section 249 3 r w section 249 .....

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Dec 30 2004 (HC)

Dove Investments Private Ltd. and ors. Vs. Gujarat Industrial Investme ...

Court: Chennai

Decided on: Dec-30-2004

Reported in: [2005]124CompCas399(Mad); (2005)6CompLJ490(Mad); 2005(1)CTC249; (2005)1MLJ269; [2005]60SCL604(Mad)

..... of the statute its nature and design and the consequences that would flow from the construction thereof one way or the other in that behalf the court is required to keep ..... word shall is construed as having mandatory character the mischief that would ensue by such construction whether the public convenience would be subserved or public inconvenience or the general inconvenience that .....

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