Definitely - Judgment Search Results

Life Insurance Corporation of Vs. Joint Commissioner of Interest

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... all government securities 53 much has been argued on the last limb of the definition the earlier definition specifically excluded interest chargeable under the head interest on securities under the it act ..... 45 having discussed the principles of interpretation we now proceed to actually interpret the definition of the term interest it primarily means interest on loans and advances the interest .....

Lic of India Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)82ITD749(Mum.)

..... all government securities 53 much has been argued on the last limb of the definition the earlier definition specifically excluded interest chargeable under the head interest on securities under the income ..... 45 having discussed the principles of interpretation we now proceed to actually interpret the definition of the term interest it primarily means interest on loans and advances the interest .....

Pcs Industries Ltd. Vs. Securities and Exchange Board of India

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

..... as securities the units of collective investment scheme have also been specifically included in the definition by its very nature unit of a mutual fund is not basically different from the ..... or analogous to those enumerated in the section in other words by employing the inclusive definition the legislature intended to bring in by legal fiction something within the accepted connotation though .....

Naagraj Ganeshmal JaIn Vs. P. Sri Sai Ram

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

Reported in: (2003)4CompLJ465SAT

..... control be exercised directly or indirectly must be covered under the regulations and the present definition of acquirer expanded to include these situations shri kinikar stated that the adjudicating officer ..... limit according to shri barua the concept of common objective referred to in the definition is exhaustive and the objective need not necessarily be limited only to substantial acquisition .....

The Income Tax Officer, T.D.S. - Vs. Raj Television Network Ltd.,

Court: Income Tax Appellate Tribunal ITAT Chennai

..... act defining the term royalty and fees for technical services which are reproduced hereunder royalty definition under explanation to section 9 1 vi of i t act royalty means consideration including ..... consist of the development and transfer of a technical plan or technical design further the definition of the term royalty taken from various dictionaries are also incorporated hereunder as per random .....

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

Court: US Supreme Court

..... than traditional navigable waters indicates that congress recognized and accepted a broad definition of navigable waters that includes nonnavigable isolated intrastate waters this court recognizes ..... navigable waters respondents submit indicate that congress recognized and accepted a broad definition of navigable waters that includes nonnavigable isolated intrastate waters although we have .....

M/S Andhra Pradesh Paper Mills Vs. Commissioner of Customs and

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

..... of such manufacture or mechanical working of metal are undoubtedly excisable goods similarly the above definition also gives specific examples of how waste and scrap are generated through other processes ..... processes entirely different from manufacture or mechanical working of metals in other words the above definition of metals waste and scrap brings within the scope of manufacture even scrap items .....

Assistant Commissioner of Income Vs. Hewlett Packard Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

..... two exclusionary clauses which do not form part of the definition of the term royalty under article viiia again article in ..... referred to by the ao were under different circumstances wherein restricted definition under the dtaa agreement was not in question again the ..... the nature of the payment clearly brings the amount under the definition of royalty under the dtaa the various judgments relied upon .....

Teletube Electronics Ltd. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2002)80ITD251(Delhi)

..... tantamounted to transfer within the meaning of section 2 47 according to him this definition is an inclusive definition and therefore its meaning cannot be restricted to the kinds of transfer illustrated ..... the provisions of section 2g9ua d which defines the words immovable property according to this definition it includes not only the land and building along with plant and machinery but also .....

Secy. Federn. of Bus-operators Assn. of T.N. Vs. Union of India (Uoi)

Court: Chennai

Reported in: 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49

..... fares are charged for its passengers 17 a glance at the definition of the contract carriage and stage carriage would suggest that ..... a and annexure b by annexure a all the relevant amended definitions were provided while annexure b provided the procedure for registration ..... the learned senior counsel tried to contend initially that the definition of rent a cab scheme operator cannot be read in .....