Converted - Judgment Search Results

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

Court: Income Tax Appellate Tribunal ITAT Pune

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

..... reopening the case this condition should be satisfied 23 before converting the land into non agricultural use and began treating it ..... tehsildar mahabaleshwar on 15th sept 1979 for granting permission to convert the land from agricultural to non agricultural use it was ..... was filed every year with regard to getting the land converted into plots the expenses were incurred and for the sales also .....

Baldevraj Sitaram Malhotra (Huf) Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Pune

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

..... reopening the case this condition should be satisfied 23 before converting the land into non agricultural use and began treating it ..... tehsildar mahabaleshwar on 15th sept 1979 for granting permission to convert the land from agricultural to non agricultural use it was ..... was filed every year with regard to getting the land converted into plots the expenses were incurred and for the sales also .....

Baldevraj Sitaram Malhotra Vs. Income-tax Officer/Deputy

Court: Income Tax Appellate Tribunal ITAT Pune

..... the collector of satara through tehsildar mahabaleshwar on september 15 1979 for granting permission to convert the land from agricultural to non agricultural use it was their intention to develop the ..... were maintained but estimated income was filed every year with regard to getting the land converted into plots the expenses were incurred and for the sales also the accounts were maintained .....

Indian Delco (P.) Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1996)59ITD268(Delhi)

..... the primary purpose of introducing and giving relief under section 80hhc was the earning of convertible foreign exchange 5 the assessing officer after considering the detailed reply of the assessee proceeded ..... bilateral account countries would be treated at par with sale proceeds received in any other convertible foreign exchange for the purpose of section 80hhc according to the assessing officer a .....

J. B. Boda and Co. Pvt. Ltd. Vs. Central Board of Direct Taxes.

Court: Supreme Court of India

Reported in: (1997)137CTR(SC)287

..... the deduction is available if such income is received in india in convertible foreign exchange or having been converted into convertible foreign exchange outside india is brought in by or on behalf of ..... of the learned counsel for the petitioner to attract this section the assessee must receive convertible foreign exchange from abroad by retaining their fees they are not receiving any foreign exchange .....

income-tax Officer Vs. Rifox Engg. India (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (1996)57ITD466(Pune.)

..... that span was the real exporter and had received the convertible foreign exchange it further clarified that the order from the ..... the benefits under section 80hhc to the exports for bringing convertible foreign exchange in india in case of exports by supporting ..... exported the goods and received the sale proceeds in deemed convertible foreign currency and therefore was entitled to the deduction under .....

Electrotherm (i) Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(83)ELT318TriDel

..... machines and apparatus having individual functions not specified or included85 04 electrical transformers static converters for example rectifiers and inductors it was his contention on that from technical ..... coils resistors command regulators etc their operation is based on the principle that the converting elements act alternatively as conductors and non conductors the fact that these apparatus .....

Mannalal Nirmal Kumar Soorana Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Jaipur

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

..... continued by mannalal soorana in his individual capacity this was ultimately converted into a partnership of the same name with effect from ..... the contention of the assessee that the capital assets were first converted into trading assets before sale 20 thus in the draft ..... of the capital asset he pointed out that the items allegedly converted into stock in trade were only three necklaces according to .....

S. Jagannath Vs. Union of India and Others

Court: Supreme Court of India

Reported in: AIR1997SC811; 1997(1)Crimes189(SC); JT1997(1)SC160; 1997(5)SCALE406; (1997)2SCC87; [1996]Supp9SCR848

..... authority and also by the ministry of environment and forests agricultural lands are being converted into commercial aquaculture farms which causes unemployment to the landless labourers and also in ..... of environment pollution control board and also by the mef agricultural lands are being converted into commercial aquaculture which causes unemployment to the landless labourers and also in loss .....

Printorium Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(88)ELT107TriDel

..... to the appellant the benefit of notification no 49 87 as converted paper 2 arguing for the appellants the ld advocate submits that ..... falling under chapter 48 it would not make any differences whether converted paper is made directly from such base paper or base paper ..... in reels manufactured by the appellants fall within the description of converted type of paper for the purpose of notification no 49 87 .....