Conversion - Judgment Search Results

Ampro Products Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1998)66ITD630(Hyd.)

..... assessee had disowned renounced or eschewed the contractual liability which was silently accepted by the conversion unit without any dispute or agitation 4 disputing the other ground on which the ..... no order of the central excise authority rendering finality to the statutory liability of the conversion unit towards central excise duty and consequently the contractual liability of the assessee to .....

Ampro Products Ltd. Vs. Deputy Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1996)56TTJ(Hyd.)714

..... assessee had disowned renounced or eschewed the contractual liability which was silently accepted by the conversion unit without any dispute or agitation 4 disputing the other ground on which the ..... no order of the central excise authority rendering finality to the statutory liability of the conversion unit towards central excise duty and consequently the contractual liability of the assessee to .....

Collector of Central Excise Vs. Bright Bros. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(84)ELT83TriDel

..... into another primary form amounts to manufacture in this case granules are converted into powder conversion of granules a primary form into powder another primary form in these circumstances therefore ..... irregular shape lumps powders including moulding powders granules flakes and similar bulk forms and the conversion of any one primary form into another shall amount to manufacture 3 heading nos .....

Mannalal Nirmal Kumar Soorana Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (1982)1ITD412(JP.)

..... in isolation and no justification has been provided for the alleged conversion of these three items into stock in trade 40 shri b ..... ground in the additional grounds it was submitted that the alleged conversion of the so called capital assets into a trading asset ..... question which arises for consideration is with regard to the alleged conversion of 17 items of jewellery into stock in trade the assessee .....

Baldevraj Sitaram Malhotra (Huf) Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (1996)58ITD35(Pune.)

..... was called upon to explain why the capital gains arising on conversion of farm house and adjoining land into non agricultural land ..... regarding the sale of farm house along with land and its conversion into non agricultural property was duly disclosed before the ao ..... affidavit solemnly affirmed by shri s s malhotra evidencing the conversion of agricultural land into non agricultural use on 13th april .....

Baldevraj Sitaram Malhotra (Huf) Vs. Income Tax Officer. (Also Satpal

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (1996)55TTJ(Pune.)493

..... was called upon to explain why the capital gains arising on conversion of farm house and adjoining land into non agricultural land ..... regarding the sale of farm house along with land and its conversion into non agricultural property was duly disclosed before the ao ..... affidavit solemnly affirmed by shri s s malhotra evidencing the conversion of agricultural land into non agricultural use on 13th april .....

Baldevraj Sitaram Malhotra Vs. Income-tax Officer/Deputy

Court: Income Tax Appellate Tribunal ITAT Pune

..... called upon to explain why the capital gains arising on conversion of the farm house and adjoining land into non agricultural ..... the sale of farm house along with land and its conversion into non agricultural property was duly disclosed before the assessing ..... the affidavit solemnly affirmed by shri s s malhotra evidencing the conversion of agricultural land into non agricultural use on april 13 .....

Assistant Commissioner of Income Vs. Snia Fibre Spa (Snia Fibre Spa V.

Court: Income Tax Appellate Tribunal ITAT Delhi

..... to r 115 of it rules regarding rate of exchange for conversion into indian rupees of income expressed in foreign currency and ..... currency whereas r 115 provides for rate of exchange for conversion into rupees of income expressed in foreign currency accruing or ..... taxpayers and the department as to the rate applicable for conversion stands settled by the clarificatory nature of the proviso added .....

Assistant Commissioner of Income Tax Vs. Snia Fibre Spa (Snia Fibre Sp ...

Court: Delhi

Reported in: (1996)55TTJ(Del)554

..... to r 115 of it rules regarding rate of exchange for conversion into indian rupees of income expressed in foreign currency and ..... currency whereas r 115 provides for rate of exchange for conversion into rupees of income expressed in foreign currency accruing or ..... taxpayers and the department as to the rate applicable for conversion stands settled by the clarificatory nature of the proviso added .....

Light Metal Extrusions Pvt. Ltd. Vs. Commr. of C. Ex.

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

Reported in: (1997)(89)ELT581Tri(Chennai)

..... observed that raw materials viz aluminium rods were supplied for conversion into extrusions and these raw materials were being supplied by ..... and receiving the raw materials storage loading and related manufacturing conversion job b cost of cutting the materials to the final ..... secretarial functions there are no additional charges recovered by lme conversion charges it is seen were not to include the .....