Current - Judgment Search Results

Popular Automobiles Vs. Eddy Current Controls India Ltd.

Court: Kerala

Reported in: 2003(1)KLT331

..... the defendant is a public limited company by name m s eddy current controls india ltd with registered office at eddypuram chalakudy 3 both the ..... 25 941 79 is deducted as amounts due to m s eddy current controls india ltd for striking a balance due at rs 27 ..... 1986 the plaintiff popular automobiles wrote to the defendant m s eddy current controls i ltd bringing to notice that large quantity of the .....

Premier Automobiles Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2003)84ITD169(Mum.)

..... furniture fixtures plant amp machinery intellectual property benefits of contracts trained labour force current assets current liabilities and that this business was capable of manufacturing 50 to 60 ..... 6th jan 1995 stipulates separate sale consideration for immovable assets movable assets current assets and current liabilities the assessee received rs 210 crores towards the value of immovable .....

Dcit (Assts), Spl. Range Vs. Shri Dhanalakshmi Cotton and Rice

Court: Income Tax Appellate Tribunal ITAT Vizag

Reported in: (2004)84TTJVisakha39

..... replace the existing two worn out cone winders this expenditure was claimed as deduction being current repairs vide a note appended with the return which is reproduced below during the previous ..... installed only as replacement the expenditure so incurred has to be allowed under the head current repairs in support of such argument the learned ar specifically relied on several judicial pronouncements .....

South Eastern Coalfields Ltd. Vs. Jt. Cit

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (2002)77TTJ(Nag.)401

..... goes to indicate that the deferred revenue expenditure incurred by the assessee was not the current revenue expenditure but was of the capital nature having enduring benefits she therefore contended ..... incurred by the assessee on rehabilitation of hemm was revenue expenditure in the nature of current repairs allowable under section 31 and the learned commissioner appeals therefore was not justified .....

South Eastern Coalfields Ltd. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (2003)260ITR1(Nag.)

..... goes to indicate that the deferred revenue expenditure incurred by the assessee was not the current revenue expenditure but was of the capital nature having enduring benefits she therefore contended ..... the assessee to a machinery which had come to a standstill and considering that the current repairs contemplates expenditure incurred on repairs of the machinery in running condition their lordships .....

The Commissioner of Income-tax Vs. Holiday Travels P. Ltd.

Court: Chennai

Reported in: (2003)181CTR(Mad)442; [2003]263ITR307(Mad)

..... in section 211 the appropriate percentage of advance tax on the current income section 210 3 empowers the assessing officer to issue ..... company assessees to estimate the profits of the company during the current year itself and there would be no difficulty at all ..... difficulty for the assessee to estimate the profit during the current accounting year on the basis of projection of transactions entered .....

L.H. Sugar Factories Ltd. Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Lucknow

Reported in: (2004)86TTJLuck1012

..... machinery with an installed capacity of crushing 2500 tcd sugarcane and making sugar therefrom viii current assets including inventories of sugar molasses bagasse and stores sundry debtors cash and bank ..... details given by the assessee the assessing officer has reproduced the details of fixed assets current assets and liabilities etc in the assessment order itself an examination of the material .....

Zelman Vs. Simmons-harris

Court: US Supreme Court

..... then choose a religious school justice souter speculates that because more private religious schools currently participate in the program the program itself must somehow discourage the participation of ..... 716 expense simply cannot be cordoned from taxpayer politics and every major religion currently espouses social positions that provoke intense opposition not all taxpaying protestant citizens for .....

Cit Vs. Holiday Travels (P) Ltd.

Court: Chennai

Reported in: [2003]127TAXMAN250(Mad)

..... in section 211 the appropriate percentage of advance tax on the current income section 210 3 empowers the assessing officer to issue ..... company assessees to estimate the profits of the company during the current year itself and there would be no difficulty at all ..... difficulty for the assessee to estimate the profit during the current accounting year on the basis of projection of transactions entered .....

Surat District Co-operative Bank Vs. Income Tax Officer and ors.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2003)262ITR1(Ahd.)

..... further the requirement of slr is also met by balance in current account and fixed deposit account with various banks the ao gave ..... to be maintained under section 18 iii any net balance in current accounts explanation for the purposes of this sub section a approved ..... cash reserve with itself or by way of balance in a current account with rbi and other approved government securities which are treated .....