Delete - Judgment Search Results

Dist. Panchayat Deleted Vs. Shantiben Bhimabhai

Court: Gujarat

Reported in: [2001(88)FLR1033]

d c srivastava j 1 this is an appeal against the judgment and order of the workmen s compensation commissioner...

Assistant Commissioner of Vs. Govind Ram Agarwal

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2001)76ITD120(Kol.)

..... was no justification for retaining the addition and the addition was deleted the learned representative for the assessee has pointed out that ..... books of account of the assessee remained unexplained the cit a deleted the addition for the assessment year 1974 75 similarly for ..... member upheld the order of the ld cit a in deleting the additions and disallowances for both the years under consideration .....

Khopade Kisanrao Manikrao Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2000)74ITD25(Pune.)

..... estimate of on money collection is unsupported and therefore uncalled for and deserves to be deleted 13 shri hari krishan the learned senior departmental representative strongly supported the order of the ..... cash flow statements we see no justification for sustaining such addition this addition is accordingly deleted and the ground raised by the assessee succeeds from the above details it is noted .....

Khopade Kisanrao Manikrao Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Pune

..... estimate of on money collection is unsupported and therefore uncalled for and deserves to be deleted 13 shri hari krishan the learned senior departmental representative strongly supported the order of the ..... cash flow statements we see no justification for sustaining such addition this addition is accordingly deleted and the ground raised by the assessee succeeds from the above details it is noted .....

Crown Industries Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(71)ECC252

..... to as if the latter provision existed thereafter also while deleting the said provision apparently on the ground that it was ..... contention raised by the appellants that even after the said deletion the retained provision namely inputs lying in stock will cover ..... final products also then there was no necessity to reintroduce the deleted provision viz sub clause ii this is a deliberate reintroduction .....

Deputy Commissioner of Income Tax Vs. New Manas Tea Estate (P) Ltd.

Court: Income Tax Appellate Tribunal ITAT Guwahati

Reported in: (2000)73ITD157(Gau.)

..... the appeal the learned departmental representative in respect of the aforesaid deletion of rs 2 66 682 and rs 60 000 submitted that ..... r 46a has been made by the first appellate authority in deleting the disallowances made by the ao 28 the question actually relates ..... monetarily in view thereof the addition is unjustified which is hereby deleted in full 36 when the matter was originally heard by the .....

Assistant Commissioner of Vs. Govind Commissioner of

Court: Income Tax Appellate Tribunal ITAT West Bengal

..... was no justification for retaining the addition and the addition was deleted the learned representative for the assessee has pointed out that ..... books of account of the assessee remained unexplained the cit a deleted the addition for the assessment year 1974 75 similarly for ..... member upheld the order of the ld cit a in deleting the additions and disallowances for both the years under consideration .....

income Tax Officer Vs. Bharat Motors

Court: Income Tax Appellate Tribunal ITAT Jodhpur

Reported in: (2000)68TTJ(Jodh.)431

..... amounting to rs 26 253 the aforesaid reasons given by the commissioner appeals while deleting the disallowance out of interest expenditure are perfectly valid reasonable and justified the partners ..... represent actual expenditure incurred by the assessee on rendering the vehicles sale worthy she deleted the entire disallowance i have considered the submissions made by the learned representatives of .....

Hind Lamps Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Agra

..... the tribunal in the case of assessee vide para 5 had deleted such addition after following the case law the learned departmental representative ..... used in the manufacturing process however in appeal the cit a deleted the disallowance and held that considering its use in the ..... cit a had taken into consideration all the aspects and rightly deleted the addition the result is that this ground also fails .....

Hind Lamps Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Agra

Reported in: (2000)68TTJAgra586

..... were plant and machinery used in the manufacturing process however in appeal the commissioner appeals deleted the disallowance and held that considering its use in the factory the trollies in dispute ..... warranting any addition the commissioner appeals had taken into consideration all the aspects and rightly deleted the addition the result is that this ground also fails both the appeals stand disposed .....