Delete - Year 2005 - Judgments

Oct 17 2005 (HC)

Bombay Environmental Action Group, a Society Registered Under the Soci ...

Court: Mumbai

Decided on: Oct-17-2005

Reported in: 2005(6)BomCR574; (2005)107BOMLR337; (2006)4CompLJ117(Bom)

..... proposal under regulation 58 1 the words financial institutions and commissionerate of industries be deleted accordingly the deletion of these words have been carried out in the modified dc regulation 58 of ..... meaning of the term open lands which included lands becoming vacant upon demolition thus the deletion of the phrase lands after demolition of existing structures was intentional as the amended .....

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Jun 21 2005 (TRI)

Wipro Ltd. Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT

Decided on: Jun-21-2005

Reported in: (2006)5SOT805(Bang.)

..... urged in respect of amalner unit there is nojustification for the appellate cit to have deleted the allocation as made by the assessing authority while assessing authority has demonstrated the substantiated ..... the expenditure resulting in artificial boosting of profit the appellate cit erred in directed such deletion the above issue is with respect of allocation of expenditure we have discussed and .....

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Jun 21 2005 (TRI)

Wipro Limited Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT

Decided on: Jun-21-2005

Reported in: (2005)96TTJ(Bang.)211

..... in respect of amalner unit there is no justification for the appellate cit to have deleted the allocation as made by the assessing authority while assessing authority has demonstrated the substantiated ..... the expenditure resulting in artificial boosting of profit the appellate cit erred in directed such deletion 34 3 the above issue is with respect to allocation of expenditure we have discussed .....

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Jun 21 2005 (TRI)

Wipro Ltd. Vs. Dy. Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT

Decided on: Jun-21-2005

Reported in: (2005)96TTJ(Bang.)221

..... the department on the above issue are as follows the commissioner appeals has erred in deleting the disallowance of provision for warranty expenses the commissioner appeals erred in directing the ..... amalner unit there is no justification for the appellate commissioner of income tax to have deleted the allocation as made by the assessing authority while assessing authority has demonstrated the .....

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Jun 30 2005 (TRI)

Ms. Aishwarya Rai Vs. Dcit

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Jun-30-2005

Reported in: (2007)104ITD166(Mum.)

..... difference in purchase rates the addition made is unsustainable and learned judicial member has rightly deleted the same 17 the learned dr on the other hand vehemently contended that the statement ..... hold that the action of the assessing officer was without any jurisdiction and therefore we delete the impugned addition the alternative grounds of the assessee regarding non taxability of the income .....

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Feb 10 2005 (TRI)

Madhavi Finvest (P) Ltd. and ors. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Vizag

Decided on: Feb-10-2005

Reported in: (2006)99TTJVisakha933

..... the learned departmental representative we therefore respectfully following the said decision delete the addition of rs 1 62 575 made by the ..... to be kept at house the addition should have been deleted 48 the learned departmental representative did not advance any argument ..... on this ground itself the additions made are liable to be deleted these certificates were not found from the possession of the .....

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Aug 30 2005 (TRI)

Assistant Commissioner of Income Vs. Janak Raj Chauhan

Court: Income Tax Appellate Tribunal ITAT Amritsar

Decided on: Aug-30-2005

Reported in: (2006)102TTJ(Asr.)297

..... not liable even to be capital gains the addition was accordingly deleted 12 5 the learned departmental representative could not contribute much ..... sale deeds were executed in this year the cit a accordingly deleted the addition and allowed the appeal of the assessee 16 ..... and systematic activity of the assessee the cit a accordingly deleted the addition 34 2 the learned representatives of both the .....

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Sep 23 2005 (TRI)

Jai Kumar JaIn Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Jaipur

Decided on: Sep-23-2005

Reported in: (2006)99TTJ(JP.)744

..... both the parties and therefore addition of rs 1 19 938 was confirmed and balance deleted 19 the learned authorised representative argued that the said paper records the transaction of purchases ..... peak investment on account of such purchases isfor making payments is made required addition is deleted 33 the learned authorised representative submitted that all the above additions are made by the .....

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Nov 25 2005 (TRI)

Digital Equipment India Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT

Decided on: Nov-25-2005

Reported in: (2006)103TTJ(Bang.)329

..... the cit a after considering the facts ought to have deleted the entire addition instead of restricting the disallowance to 50 ..... entertainment expenditure coming under section 37 2a and accordingly we delete the addition made on the above issues and direct the ..... after considering the explanations and details furnished by the appellant deleted the additions made on ad hoc basis the department is .....

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Nov 30 2005 (TRI)

Napar Drugs Pvt. Ltd. Vs. Dcit

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Nov-30-2005

Reported in: (2006)98ITD285(Delhi)

..... by the revenue thus is the ld accountant member justified in deleting the addition without discussing the arguments of both sides or is ..... by the revenue thus is the ld accountant member justified in deleting the addition without discussing the arguments of both sides or is ..... them in the names of their friends and relatives the tribunal deleted the addition made by the assessing officer in the hands of .....

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