Current - Judgment Search Results

Asian Hotels Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2006)101ITD247(Delhi)

..... as allowable deduction the learned assessing officer allowed only 1096 of the claim as current repairs the appellate assistant commissioner upheld the finding of the assessing officer on assessee ..... otherwise have been regarded as a capital expenditure the said provision specifically allows deduction current repairs must necessarily mean repairs which are required to be carried out from time .....

In Re: Rashtriya Ispat Nigam Ltd.

Court: Authority for Advance Rulings

..... is silent regarding carry forward of business loss and unabsorbed depreciation after reduction against the current year s profit the carry forward would be according to the general principles of law ..... applicant cannot adopt a different method in the subsequent years the applicant cannot reduce the current year s profit partly by the business loss brought forward and partly by unabsorbed depreciation .....

In Re: Investigation Into Initial

Court: SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

..... railway crossing navrangpura 380009 hdfc house nr mithakali six road navrangpura ahmedabad 380009 current 0062340000330 3rd floor h n house nr old high court railway crossing navrangpura ..... 380009 hdfc house nr mithakali six road navrangpura ahmedabad 380009 current 0062340000357 shri purshottam ghanshyam budhwani b 4 panchsheel building nath pai nagar ghatkopar .....

Deputy Commissioner of Income Tax Vs. Hollandsche Aanneming

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2006)107TTJ(Mum.)268

..... cost in foreign currency into rupee cost at the rate of current conversion rate of nlgs into rupee this concern may have been ..... percentage it is permissible to do so it has not used current market price in foreign currency which will be much higher and ..... departmental representative if we presume that assets came to india in current financial year relevant to the asst yr 1995 96 they deemed .....

Nh Securities Ltd. Vs. Dcit

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... is anything contrary to the context or the subject matter current year income from house property or capital gains gained during ..... between pil and the assessee company is mutual open and current 2 without prejudice to the above basic proposition the maximum ..... act 1963 recognises the running character of a mutual open and current account by taking the last acknowledged transaction as the starting .....

Ge Capital Services India Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2007)106TTJ(Delhi)65

..... may otherwise have been regarded as a capital expenditure the said provision specifically allows deduction current repairs must necessarily mean repairs which are required to be carried out from time to ..... expenditure no justification was given except stating that the expenditure had been incurred as per current industry practice the learned ao held that the expenditure incurred by the assessee was on .....

Jugal Kishore Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... foreign currency were proceeds of the sale of gold biscuits the current appellant was also implicated on the ground that shiv shankar in ..... concluded by imposition of penalty of rs 30 000 on the current appellant 3 on appeal the appellate authority also concurred with the ..... smuggling of goods is not enough to implicate him in the current proceeding which led recovery of foreign exchange from the person .....

Shri Dinesh Singh Vs. Cc

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2007)(114)ECC191

..... payment of redemption fine and also imposed penalty on the current appellant along with other notices on an appeal the learned ..... the commission and omission in the statements would indicate that the current appellant was in knowledge of the vehicle being used for ..... illegal activities he submits that the current appellant has not given any evidence regarding the vehicle being .....

Anju Devi Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... smt anju devi the adjudicating authority after considering the contention and arguments raised by the current appellant held that the silver bullions are liable for absolute confiscation hence this appeal 4 ..... information as indicated in the said lbma procedure for listing and according to that the current silver bullion seized would not get covered as being supplied by a foreign origin company .....

Siel Limited Vs. the Punjab State Electricity

Court: Appellate Tribunal for Electricity APTEL

Reported in: (2006)LCAPTEL931

..... provided that such surcharge shall be utilised for the purpose of meeting the requirement of current level cross subsidy provided further that such surcharge and cross subsidies shall be progressively reduced ..... provided that such surcharge shall be utilized for the purpose of meeting the requirements of current level of cross subsidy provided further that such surcharge and cross subsidies shall be .....