Delete - Judgment Search Results

Gujarat State Road Trans. Corpn. Vs. Bhavnaben R. Shah (Deleted) and o ...

Court: Gujarat

Reported in: 2009ACJ1999

..... shah i e bhavnaben died during the proceedings before the tribunal and therefore she was deleted as party and now the son and daughter of the deceased continued as claimants and .....

The Dy. C.i.T., Range I Vs. J and K Small Scale Ind. Dev. Corp.

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (2008)117TTJ(Asr.)706

..... commission secretary to government finance department in an extraordinary general meeting had already deleted all the clauses relating to declaration of dividend retrospectively from its articles of ..... regarding the declaration of dividend from the articles of association retrospectively that this deletion amendment had been made since there had been an inherent inadvertent technical shortcoming .....

income Tax Officer Vs. Babu Lal Jain

Court: Income Tax Appellate Tribunal ITAT Jabalpur

Reported in: (2008)116TTJJab741

..... is not justified the addition of rs 75 000 is accordingly deleted 3 we have heard the learned departmental representative and carefully ..... and accepting the plea of the assessee has concluded to delete the impugned addition in view of madhya pradesh high court ..... despite opportunity given and ao made the addition however cit a deleted the impugned addition by holding that addition could not be .....

Neyveli Lignite Corporation Vs. Tamil Nadu Electricity Board and

Court: Central Electricity Regulatory Commission CERC

..... of new assets with advanced technology etc it is observed that the petitioner has deleted some unserviceable assets like welding machines batteries and battery chargers plcc cctv monitors ..... further cost of land additions in the additional capitalization and the cumulative depreciation on deleted assets in the respective period have been considered for calculation of depreciation cumulative .....

Sony India (P) Limited Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

..... had accrued to the taxpayer company the learned cit a however deleted the said disallowance observing that as the memory of the ..... on this count the learned cit a was not justified in deleting the same she further contended that the huge advertisement expenditure ..... the book profit under section 115jb the learned cit a however deleted the said addition holding that provision for doubtful debts created .....

Commissioner of Income Tax and anr. Vs. Desh Rakshak Aushdhalaya Ltd.

Court: Uttaranchal

Reported in: (2008)218CTR(Uttranchal)7; [2009]313ITR140(Uttaranchal); [2009]178TAXMAN453(NULL)

..... 43b of the it act 1961 and its second proviso now deleted provide as under 43b certain deductions to be only on actual ..... learned standing counsel for the revenue appellants argued that the deletion cannot be treated to be retrospective as there is no express ..... that the amendment by which second proviso to section 43b was deleted is curative in nature and being explanatory has a retrospective effect .....

Acit and the Joint Commissioner of Vs. Panchmahal Cement Co. Ltd.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... closing stock which is not done by the assessing officer he therefore deleted the addition of closing stock made 5 when the matter came ..... the ao having not disputed the transactions of the sales and directed deletion of the entire addition as made aggrieved the revenue is in ..... accordingly 4 1 vide its second ground the revenue contests the deletion of the disallowance in the sum of rs 85 67 196 .....

Commissioner of Income Tax Vs. Wipro Finance Ltd.

Court: Karnataka

Reported in: (2008)218CTR(Kar)105; [2009]176TAXMAN233(Kar)

..... that the block assessment subsists then the disallowance of depreciation in regular assessment would get deleted 9 while observing so the learned cit a confirmed the order of the assessing authority ..... affirmative and against the appellant revenue holding that the tribunal is quite justified in ordering deletion of disallowance of the depreciation as made by the assessing authority under section 143 3 .....

J and K Small Scale Inds. Dev. Corp. Vs. the Asstt. C.i.T., Range I

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (2008)117TTJ(Asr.)510

..... application filed by the assessee the learned cit a bhatinda has deleted the specific additions in the asstt years 1980 81 and ..... correct because effect to the directions of the cit a for deleting the disallowances additions have been ignored while giving effect to ..... application filed by the assessee the learned cit a bhatinda clearly deleted the specific addition in the assessment year 1980 81 and .....

In Re: Legend Technologies

Court: Company Law Board CLB

..... in accordance with law the articles containing the clause relating to life time director was deleted at the instance of ksfc as elaborated elsewhere thus there is neither any irregularity in ..... 2001 while extending the financial assistance in favour of the company stipulated inter alia for deletion of the relevant clause contained in the articles providing life time directorship for the first .....