Definitely - Judgment Search Results

Karnataka Bank Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT

Reported in: (1998)60TTJ(Bang.)103

..... 1989 1 scc 164 supra it is held therein the definition under consideration which consists of two separate parts which specify ..... which the use of expression means and includes indicates that the definition is exhaustive are not extensive it is the contention of ..... assessee if parliament wanted to include interest on securities in the definition of interest there would have been no difficulty for them .....

Lipton India Ltd., Calcutta and Etc. Vs. Bihar State Agricultural Mark ...

Court: Patna

Reported in: AIR1998Pat58

..... the legislature uses the words means and includes in the definition such definition is to be given a wider meaning and is ..... restricted to the items contained or included in such definition in the definition under the present act also expressions means and includes ..... after the introduction of the aforesaid amending act the amended definition is also set out herein below agricultural produue means all .....

Cc Vs. Kunal Metals (P) Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(69)LC537Tri(Delhi)

..... semifinished condition are not brass scrap in terms of this definition the definition refers to metal waste and scrap from the manufacture or ..... may not be a correct approach to look at the definition this definition nowhere requires it to be a mixture of various items ..... against the respondents it is indicated that according to that definition scrap shall consist of brass cutting rolled brass rod brass .....

J.K. Pharmachem Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (1997)LC423Tri(Chennai)

..... included for the purpose of benefit of modvat credit under the definition of capital goods the function performed by the u p s ..... and production the same should be taken to be falling under the definition of capital goods falling under rule 57q 21 we observe that ..... into the processing equipments in our view taking into consideration the definition of the capital goods as set out under rule 57q this .....

In Re: P. No. 28 of 1999

Court: Authority for Advance Rulings

Reported in: (2000)242ITR208AAR

..... language in the authority s view the services rendered by xyz fall squarely within the definition of permanent establishment and subject to their being found to be technical or consultancy services ..... permanent establishment as these examples are to be seen against the background of the general definition given in paragraph 1 it is assumed that the contracting states interpret the terms listed .....

Deputy Commissioner of Vs. Central Hatecheries (P) Ltd.

Court: Income Tax Appellate Tribunal ITAT Jabalpur

..... for the purpose of s 43 3 this definition is an inclusive definition and wide definition which includes so many things within the meaning ..... assessee in support of his contention he relied upon the definition of small scale industrial undertaking from industries manual issued by ..... the directorate of industries madhya pradesh as per this definition the cost of generator is to be excluded he further .....

Parakh Foods Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (1998)64ITD396(Pune.)

..... as undisclosed income there is no restriction clause by the legislature there is nothing in definition clause to suggest that the undisclosed income must spring as a result of search according ..... cases legislature merely enlarges the normal meaning therefore meaning of the word in the inclusive definition cannot be restricted to what is included therein reliance was placed on the following decisions .....

Swamy Studio Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1998)66ITD276(Mad.)

..... assets by such companies in liquidation as were covered by the definition of the word company in section 2 17 the capital ..... not leviable when companies other than those which fell within the definition in section 2 17 distributed assets on liquidation to their ..... the words in this act unless the context otherwise requires the definition in section 2 is subject to an overall restrictive clause .....

Sunderdas Haridas Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (1998)67ITD89(Pat.)

..... of tax at source and the issue requires consideration of definition of investment income accordingly i suggested changes to my brother ..... members of itat delhi bench e held that the above definition of investment income would cover short term capital gain for ..... is realised thus the expression income derived has acquired a definite and restricted meaning it is consciously used by the legislature .....

Gram Panchayat of Teluguraopalem, Rep. by Its Sarpanch Vs. Srikakulesw ...

Court: Andhra Pradesh

Reported in: 1997(3)ALT229

..... dispute the a p charitable hindu religious endowment act of 1966 provided an inclusive definition the definition of temple found in earlier enactments i e madras hindu religious endowment act of ..... as we have already indicated above in order to avoid any ambiguity the inclusive definition has been provided in subsequent andhra pradesh charitable hindu religious institutions and endowments act .....