Debatable - Judgment Search Results

A.P. Warehousing Corporation Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2002)80ITD529(Hyd.)

..... 1986 87 the learned counsel for the assessee vehemently argued that the adjustments made were debatable in nature he contended that these adjustments were not permitted as prima facie adjustments under ..... view contrary to that of the hon ble rajasthan high court mentioned hereinabove regarding the debatability or otherwise of an issue on which contrary decisions of the high courts are available .....

Mold Tek Plastics Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2002)81ITD251(Hyd.)

..... software in terms of section 37 of the act is at least debatable and so the ao was not justified in making the impugned ..... present case the adjustments made to our mind are not of a debatable nature so far as the temporary structures are concerned the assessee included ..... a particular item of expenditure is of revenue or capital nature is debatable does not arise from the intimation sent by the ao under .....

Aquapharm Chemical Co. Ltd. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2003)85ITD188(Pune.)

..... information and ii it related to a point which was highly debatable and such dispute could not have been resolved on the material ..... permitted under the guise of making adjustment to adjudicate upon any debatable issue in the present case it has been pointed out that ..... of contract is a capital or revenue receipt is of highly debatable nature in coming to the conclusion whether in the circumstances of .....

Prafulla Chandra R. Doshi and ors. Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (2001)70TTJ(Nag.)704

..... chargeability of interests under the provisions of sections 234a 234b and 234c was a highly debatable issue and none of the high ranking officers were sure whether interests under the aforesaid ..... shri challani that charging of interest under the aforesaid three provisions was an arguable or debatable issue or point on which there are conceivably two opinions he distinguished the decisions relied .....

Solid Waste Agency of Northern Cook Cty. Vs. Army Corps of Engineers

Court: US Supreme Court

..... as we explained in riverside bayview homes i n both chambers debate on the proposals to narrow the definition of navigable waters centered ..... proposal passed the house but was defeated in the senate the debates demonstrate that congress was fully aware of the corps understanding of ..... u s at 136 137 the net result of that extensive debate was a congressional endorsement of the position that the corps .....

Virendra Raj Lodha Vs. Ito

Court: Rajasthan

Reported in: (2001)71TTJ(NULL)697

..... 2 disputes additions made under section 143 1 a on account of the same being debatable the learned authorised representative of assessee has contended that the point relating to allowability ..... respect of additional conveyance allowance received by development officer of life insurance corporation is highly debatable issue on which various benches of the tribunal as also various high courts have .....

Commissioner of Income-tax Vs. Eklingji Trust

Court: Rajasthan

Reported in: (2001)167CTR(Raj)367; [2001]250ITR699(Raj)

..... the issue raised by the assessing officer in rectification proceedings in the circumstances being highly debatable the jurisdiction has wrongly been exercised 11 the tribunal was of the view that ..... the contentions raised throughout before the revenue authorities namely that the issue involved is highly debatable which could not be the subject matter of rectification proceedings and that the order of .....

Bartnicki Vs. Vopper

Court: US Supreme Court

..... were unquestionably a matter of public concern and respondents were clearly engaged in debate about that concern that debate may be more mundane than the communist rhetoric that inspired justice brandeis ..... intimation that these laws seek to suppress unpopular ideas or information or manipulate the public debate or that they distinguish favored speech from disfavored speech on the basis of the .....

Mrs. Uma Borkar Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)83ITD453(Mum.)

..... 143 1 a adjustment cannot be made in respect of items of debatable nature to support this contention he relied upon the decision of ..... be made in respect of an item which is of a debatable nature however the question remains whether the adjustment made by the ..... assessing officer was in respect of an item of debatable nature as we have discussed earlier section 80cca 2 clearly provides .....

Cook Vs. Gralike

Court: US Supreme Court

..... 944 p 2d 1372 1997 idaho initiative invalidated on speech or debate clause and state constitutional grounds but did not violate article ..... own judgment is a matter that has been the subject of debate since even before the federal union was established for instance ..... here government may not select which issues are worth discussing or debating if other missouri officials feel strongly about the need for .....