Delete - Judgment Search Results

Narayan Glass Works Vs. Assistant Commissioner of Income Tax. (Also As ...

Court: Delhi

Reported in: (1997)58TTJ(Del)634

..... by the learned cit a as also with regard to additions deleted because the learned departmental representative also addressed us at great length ..... against on earlier occasion stand accepted by the revenue itself we delete addition of rs 17 000 adarsh crockery allahabad 6 24 ..... cit a found that the addition was made twice and thereforee deleted we have also confirmed this addition already in this very .....

Narayan Glass Works Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

..... by the learned cit a as also with regard to additions deleted because the learned departmental representative also addressed us at great length ..... addition could be rs 12 389 for suppressed sales he thus deleted the difference of rs 10 213 the learned authorised representative ..... cit a found that the addition was made twice and therefore deleted we have also confirmed this addition already in this very .....

Porritts and Spencer (Asia) Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

..... 1986 87 after satisfying the allowability of each expenses the tribunal deleted these additions we do not find any reason to deviate ..... in nature the disallowance is therefore held as unreasonable and hence deleted 13 the next ground of appeal is in regard to ..... working hours this addition is therefore held as unjustified and hence deleted 24 the next ground of appeal is in regard to confirming .....

Commissioner of Income Tax Vs. Suraj Parkash Gupta

Court: Income Tax Appellate Tribunal ITAT Chandigarh

..... quantum appeal the additions which formed the basis have been deleted when department has not accepted the tribunal s decision in ..... as it is consequential to the decision in the quantum proceedings deleting the addition on account of secret commission it is rather ..... no referable questions of law arose since the additions had been deleted on an appreciation of material and evidence on record leading .....

Babul Products Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1997)59TTJ(Ahd.)32

..... raw materials we accordingly uphold the findings of the cit a in deleting the additions for alleged inflation of raw materials the view that ..... additions made by the ao in both the assessment years and deleted confirmed by the learned cit a and after two three sittings ..... assessee firm in so many years however the learned cit a deleted this addition with the observation as under however the asstt cit .....

Commissioner of Income-tax Vs. Suraj Parkash Gupta

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (1998)65ITD8(Chd.)

..... addition on account of so called secret commission has been deleted by the tribunal on appreciation of factual evidence available on ..... it is consequential to the decision in the quantum proceedings deleting the addition on account of secret commission it is rather ..... referable questions of law arose since the additions had been deleted on an appreciation of material and evidence on record leading .....

Ram Piyare Satish Kumar and ors. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

..... further contended that the cit a has also erred in deleting the addition of extra profit on unrecorded sales made by ..... suppressed turnover of unrecorded purchases the cit a has therefore rightly deleted the additions made by the ao in the declared trading ..... the appeals where the revenue have raised such a ground regarding deletion of trading addition in the appeals under consideration the same .....

Pradip Kumar Loyalka Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (1997)63ITD87(Pat.)

..... to the revenue this factor weighed heavily with the tribunal in deleting the addition in the hands of the assessee no such similar ..... treated the gift as income of the assessee but the addition was deleted in first appeal 10 here again since the credit was not ..... addition of rs 51 000 representing gifts from 4 persons should be deleted in the hands of the assessee whereas the learned accountant member .....

United Cores (P) Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

..... departmental representative submitted that the cit a has erred in deleting the aforesaid additions by relying upon the addition evidence submitted ..... aforesaid additions he submitted that the additions which have been deleted by the cit a which are the subject matter of ..... considering all the entire relevant facts and material has rightly deleted the addition of rs 2 lakhs in respect of amount .....

Lakshmi Metal Works Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Chandigarh

..... the adi was confronted to the assessee accordingly the cit appeals deleted the addition holding that the same was made by the assessing ..... assessee was confronted with any material and the addition was accordingly deleted holding it to be based on surmises and conjectures and without ..... in the appraisal report of the adi the addition was therefore deleted on the ground that the same had been made on .....