Definitely - Judgment Search Results

AshwIn K. Doshi, Pankaj G. Joshi, Vs. Securities and Exchange Board of ...

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

..... regulations the committee was of the view that the regulations should nonetheless contain an inclusive definition of the term control which would serve to indicate the circumstances when compliance with ..... the committee was of the view that the regulations should nonetheless contain an inclusive definition of the term control which would serve to indicate the circumstances when compliance with .....

Vijay Ship Breaking Corpn. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Rajkot

Reported in: (2003)86ITD497(Rajkot.)

..... lender relationship was not a necessary condition for the accrual of interest according to the definition even a debtor creditor relationship was sufficient in the instant case there was such relationship ..... bank to confirm its irrevocable credit and the latter does so such confirmation constitutes a definite undertaking on the part of confirming bank either that the provisions for payment or .....

Vijay Ship Breaking Corpn. Vs. Deputy Cit

Court: Income Tax Appellate Tribunal ITAT Rajkot

Reported in: (2002)76TTJ(Rajkot.)169

..... lender relationship was not a necessary condition for the accrual of interest according to the definition even a debtor creditor relationship was sufficient in the instant case there was such relationship ..... bank to confirm its irrevocable credit and the latter does so such confirmation constitutes a definite undertaking on the part of confirming bank either that the provisions for payment or .....

infotech Enterprises Ltd. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2003)85ITD325(Hyd.)

..... income from domestic operations on the ground that computer programmes do not come within the definition of manufacture or production for the purpose of the said section 4 a the cit ..... section 10a 10b specifically defines manufacture and produce to include computer programmes the aforesaid clarificatory definition is not there in section 80 i accordingly the appellant will not be entitled to .....

State of Jammu and Kashmir, Vs. Dr. Susheela Sawhney and State of Jamm ...

Court: Jammu and Kashmir

Reported in: AIR2003J& K83,2003(1)JKJ35

..... and have since been permanently residing therein 31 the above definition follows the command of his highness contained in the first ..... concept the term domicile is very difficult of definition and no completely satisfactory definition seems to have as yet been formulated dicey ..... included companies subject to the conditions mentioned therein in the definition of the state subject but section 6 of the .....

T.T.V. Dhinakaran Vs. Dy. Director, Enforcement Directorate

Court: Chennai

Reported in: AIR2003Mad59; 2003(85)ECC153; (2002)3MLJ587

..... relevant provisions which we are concerned from the presidency towns insolvency act 1909 section 2 definitions in this act unless there is anything repugnant in the subject or context a creditor ..... out the above decisions learned additional solicitor general for the revenue would contend that where definitions are not exhaustive of the matters that could be comprehended within the meaning of the .....

Commissioner of Income-tax Vs. Suleman Khan and Mahaboob Khan Tobacco ...

Court: Andhra Pradesh

Reported in: [2002]257ITR170(AP)

..... word partnership under partnership law it was further contended that the definition of the words firm partner and partnership in section 2 ..... the provisions of the income tax act applicable to partners the definition is designed to confer equal benefits upon the minor by ..... partnership would be competent to sign such an application the definition is designed to confer equal benefits upon the minor by .....

Escotal Mobile Communications Ltd. Vs. Union of India

Court: Kerala

Reported in: [2002]123TAXMAN134(Ker)

..... but indeed a service being rendered and consequently exigible only to service tax the relevant definition pertaining to taxing service though couched in wide terms has to be read down to ..... be exigible to service tax 20 the learned special government pleader taxes contends that the definition of the expression sale has undergone tremendous transformation by the insertion of explanation 3b by .....

Harsha Bhogle Vs. Assessing Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2003)86ITD714(Mum.)

..... takes part in a performances or public entertainment an actor player singer etc for the definition of performer the learned counsel further referred to webster s third new international dictionary ..... pictures television broadcasts etc especially professionally compilation page 18 vol ii similarly as per the definition of the oxford english dictionary second edition vol i an actor is one who .....

Raymond Limited Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2003)86ITD791(Mum.)

..... include a person having specialised knowledge and experience in accountancy and submitted that the special definition is only for the purposes of that particular section since normally an accountant is ..... available to the assessee company by the rendering of the underwriting services and therefore the definition in the dtaa is not applicable 101 as regards selling concession or selling commission .....