Judgment Search Results Home > Cases Phrase: copyright act 1957 chapter i preliminary Sorted by: old Court: income tax appellate tribunal itat allahabad Page 1 of about 3 results (0.207 seconds)

Dr. A.K. Bansal Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2000)73ITD49(All.)

..... disclosed to the assessee, nor by dictation of another authority.the orders, instructions and directions of the central board contemplated by section 13 of the wealth-tax act, 1957, may control the exercise of the power of the officers of the department in matters administrative but not quasi-judicial. the proviso to the section does not ..... own perception in regard to the new provisions is to devise a procedure for assessment in search cases which is cost effective, efficient and meaningful.4. chapter xiv-b of the act, as the heading itself indicates, lays down a "special procedure for assessment of search cases". the new procedure is concerned only with the "assessment" ..... . elucidating, the ld. senior standing counsel submitted that the appeal to the appellate tribunal was provided only against an assessment order framed under the provisions of chapter xiv-b and as pointed out by him since the search was not a part of the assessment, the tribunal did not have the jurisdiction to adjudicate .....

V.V.S. Alloys Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Allahabad

..... to the wto or to the cwt in the exercise of his quasi-judicial functions." accordingly, where, in certain applications for revision under s. 25 of the wt act, 1957, from the inception of the proceedings, the cwt put himself in communication with the central board and so brought instructions from the board as to how the revision ..... hierarchy in the (p) di wing has got the powers to call for witnesses and examine them under various provisions as are contained in part c of chapter xiii of the act, particularly those contained in s. 131(1a). it was further argued that even if the authorised officer or the asstt. director of income-tax does not ..... collect any information in this regard. at least nothing has been brought on record, nor shown to us. considering the definition of the term undisclosed income, as given in chapter xiv-b which is reproduced hereunder for the sake of ready reference. "(b) 'undisclosed income' includes any money, bullion, jewellery or other valuable article or thing or .....

Shervani Industrial Syndicate Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2006)99TTJ(All.)123

..... short particulars whereof are given in sch. a hereto (herein the 'geep trademarks') : (b) all literary and artistic works and other works and materials amounting to copyrights owned and/or used by the seller in the business and all benefits and advantages accruing therefrom, short particulars whereof are given in sch. b hereto (herein the ' ..... , unless the decision is held to be erroneous "prejudicial to the interest of revenue" : "....as observed in dawjee dadabhoy & co. v. s.p. jain and anr. (1957) 31 itr 872 (cal) at p. 881, "the words 'prejudicial to the interests of the revenue' have not been defined, but it must mean that the orders of assessment ..... (2001) 248 1tr (st) 126 was specifically brought to the notice of the ao. relevant portion is produced hereunder : clause 32 seeks to amend section 55 of the it act relating to meaning of the expressions 'adjusted', cost of improvement" and "cost of acquisition". under the existing provision contained in clause (a) of sub -section (2), the .....