Delete - Judgment Search Results

A.P. State Civil Supplies Corpn. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (1991)37ITD1a(Hyd.)

..... memorandum of association does not have any retrospective effect 9 sri viswanatham contended that the deletion of the articles dealing with the distribution of dividends and variation of the rights of ..... would in effect be created 10 sri viswanatham submitted that even though the corporation had deleted the articles relating to the variation of shareholders rights or distribution of dividends etc it .....

inspecting Assistant Vs. Madhusudan Vegetable Products

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (1990)33ITD107(Ahd.)

..... authority the learned cit a has seriously erred not only entertaining these additional evidences while deleting the disallowance of foreign tour expenses but he has also erred in accepting the same ..... of his travelling expenses was apparently unjustified and invalid the cit a has therefore rightly deleted the disallowance made out of travelling expenses on foreign trips made by shri somani the .....

income-tax Officer Vs. Jotumal T. Thawani

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1991)36ITD1(Mum.)

..... commissioner appeals accepted the explanation given by the assessee and deleted the addition on behalf of the department the plea taken ..... department s ground of appeal no 9 is directed against the deletion of rs 65 61 275 comprising of additions of undisclosed ..... those items and corresponding interest of those items have been rightly deleted by the commissioner appeals d in respect of remaining items .....

Manoharlal Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Jaipur

Reported in : (1991)37ITD96(JP.)

..... the ito that it really belonged to the assessee he however deleted the trading addition of rs 4117 as regards her own unexplained ..... them substantive on the assumption that the cit a had already deleted the incomes earned by these parties from the income of the ..... levied in the original assessment order should be deemed to have been deleted 15 we now come to the departmental appeal two grounds have .....

Taylor Vs. United States

Court : US Supreme Court

..... offenses and violent felonies generally this concept was encompassed in h r 4885 by deleting the specific predicate offenses for robbery and burglary and adding as predicate offenses certain drug ..... the amendment corrects an error that occurred inadvertently when the definition of burglary was deleted from the armed career criminal statute in 1986 the amendment reenacts the original definition which .....

American Dry Fruit Stores Vs. Union of India and Others

Court : Mumbai

Reported in : AIR1990Bom376; 1990(2)BomCR671; 1991(32)ECC258

..... has no statutory force and therefore on that fundamental terms endeavour to delete items 47 and 48 from the field of the statutory order ..... september 1986 an order under s 3 of the act was made deleting entries relating to cloves and cinnamons from the schedule appended to ..... 47 and 48 and commenced amendment that these 2 items shall be deleted as stated earlier it carves out an exception that the ban .....

Commissioner of Income-tax Vs. Chackola Spinning and Weaving Mills Ltd ...

Court : Kerala

Reported in : [1991]188ITR532(Ker)

..... dated september 5 1978 is a permissible deduction and the deletion of the disallowance by the commissioner of income tax appeals ..... by the assessing authority the disallowance was directed to be deleted by the commissioner of income tax appeals and the direction ..... view that the appellate tribunal was right in confirming the deletion of disallowance regarding the quantum it is a matter which .....

Associated Strips Pvt. Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1991)LC301Tri(Delhi)

..... and as a consequence of which the latter three items were deleted the learned counsel pointed out that the finance minister while introducing ..... tariff after the amendments when the words all sorts had been deleted from the tariff description and because of this restricted meaning given ..... of the restricted scope of the amended item 25 15 cet deleting the words all sorts as mentioned above he also relied .....

Sixth Income-tax Officer Vs. Kumar Metal Industries

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1991)36ITD261(Mum.)

..... of deliberately furnishing of the particulars was also dispensed with by deleting the word deliberately after the word or and before the ..... attracted and therefore the cit a was not justified in deleting the penalty we therefore restore the order of the ito ..... all the material facts information and explanation were furnished the tribunal deleted the penalty in spite of the fact that no confirmations .....

Sanjiv Kumar Dhanji Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (1990)35ITD319(Hyd.)

..... a different seller therefore we reject the revenue s appeal against the deletion of the disallowance of rs 2 36 867 being the loss ..... which the relatives of the partners are interested in the circumstances we delete the disallowance for both the years 17 the last ground in the ..... for the assessment year 1981 82 the revenue also objects to the deletion of the disallowance of rs 1 47 250 we have heard .....