Demand - Judgment Search Results

Reves Vs. Ernst and Young

Court: US Supreme Court

..... 856 f 2d at 54 on the theory that the virtually instant liquidity associated with demand notes is inconsistent with the risk ordinarily associated with securities this argument is unpersuasive common ..... the absence of some compelling indication to the contrary the maturity date exemption must encompass demand notes because they possess maturity at the time of issuance of not exceeding nine months .....

Collector of Central Excise Vs. Mihir Textiles Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1990)(30)LC491Tri(Mum.)bai

..... considering the representation from the respondents passed the order dated 5 7 1988 confirming the demands raised under 19 show cause notices for the total amount as mentioned above the respondent ..... assistant collector after giving personal hearing passed the order dated 22 11 1988 confirming the demands the respondent mills went in appeal before the collector appeals alongwith a request for staying .....

K.C.A. Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1991)(53)ELT472TriDel

..... have the jurisdiction to order confiscation of the goods and demand duty this being a matter involving interpretation of notification 117 ..... necessitating proceedings against the appellants which could have led to demand of duty penalty etc the proper course would have been ..... us under which the cochin collector was conferred jurisdiction to demand duty in respect of goods imported at madras and cleared .....

K. Ray Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1991)38ITD620(Kol.)

..... hashmatunnisa begum 1989 176 itr 98 the literal rule of statutory interpretation demands that if the statute is plain the courts must apply it ..... the details of computation of taxes payable and issued the notices of demand on that basis on the very same date the computation of ..... assessee but also the determination of the tax payable by him the demand notice is not a parameter of the assessment it is a .....

Haroocharai Tea Co. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Guwahati

Reported in: (1990)35ITD590(Gau.)

..... hearing produced those records and furnished photostat copy of the original demand notice under section 156 dated 29 10 1979 which contained ..... us it is seen that the original assessment order original demand notice etc were signed by the assessing officer but the ..... noted that the provisions for service of a proper notice of demand are mandatory and must be complied with before recovery proceedings .....

Jhalani Tools (i.) (P.) Ltd. Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1990)34ITD328(Delhi)

..... order made by the tribunal was that the earlier notices of demand stood revived and became valid legal and enforceable against the ..... the assessee and there was no need to issue a fresh demand notice the learned departmental representative s reliance on the calcutta ..... of an order of the appellate authority reducing wholly the demand forming the basis of certificate the certificate proceeding shall be .....

Tamil Selvi Match Works Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (1990)(50)ELT324Tri(Chennai)

..... the order of the additional collector of central excise madurai demanding duty of rs 33 494 in respect of the matches allegedly ..... 5 the short point that falls for consideration is whether the demand raised for the period beyond 20th august 1985 is maintainable in ..... 1985 cannot be sustained and i therefore set aside the order demanding duty for the period beyond 20th august 1985 the appellants have .....

inspecting Assistant Vs. Cement Distributors Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1991)36ITD363(Delhi)

..... adjusting the earlier payments refunds etc resulted in a net additional demand of rs 44 005 while giving effect to the tribunal s ..... the meaning of section 220 2 the assessee having paid the demand in its entirety within the time prescribed by law reliance was ..... from the date of the expiry of the original notice of demand and an intervening reduction in tax was inconsequential both these authorities .....

Nlrb Vs. CurtIn Matheson

Court: US Supreme Court

..... diametrically opposed and because unions inevitably side with strikers is unpersuasive unions do not invariably demand displacement of all replacements and the extent to which they do so will depend ..... r b 1183 1185 1188 1982 holding that picket line violence and union s adamant demand that replacements be terminated together with antiunion statements by most of replacements overcame prounion .....

Cawnpore Sugar Works Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1991)(31)ECC301

..... ordered readjudication on the ground that in his order confirming the demand the assistant col lector had not indicated the provision in ..... re adjudication on the ground that in his order confirming the demand the asstt collector had not indicated the provisions in the ..... of any clear indication regarding the rules under which the demand was finally confirmed the collector appeals has ordered for de .....