Detection - Judgment Search Results

Hawkeye, Protection and Detective Services Pvt. Ltd. Vs. New Delhi Mun ...

Court: Delhi

Reported in: 1996IAD(Delhi)214; 1996(36)DRJ150

devinder gupta j 1 petitioner claims to he engaged in the business of providing security services and traffic arrangements to...

Assistant Commissioner of Vs. Prakash Oil Industries and Ginning

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1995)52TTJ(Ahd.)514

..... clearly held that merely seizure of papers cannot mean detection and that when detection has not taken place if the assessee were to ..... the concealment of income and wealth by the assessee had been detected even if there had been such prima facie belief the existence ..... reached to a stage where concealment by the assessee had been detected and various statements of third parties to justify the same had .....

Assistant Commissioner of Income Vs. Prakash Oil Industries and Ginnin ...

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1995)52TTJ(Ahd.)514

..... the concealment of income and wealth by the assessee had been detected even if there had been such prima facie belief the existence ..... reached to a stage where concealment by the assessee had been detected and various statements of third parties to justify the same had ..... as based to be a disclosure by the assessee firm after detection and thereby estopping the assessee firm from the immunities as per .....

Kyles Vs. Whitley

Court: US Supreme Court

..... the police a few hours later the informant met new orleans detective john miller who was wired with a hidden body microphone ..... purse and gun infra at 447 449 447 by demonstrating the detectives knowledge of beanie s affirmatively self incriminating statements the defense ..... enough to raise suspicions of guilt b that the lead police detective who testified was either less than wholly candid or less .....

Lintech Electronics (P) Ltd. and anr. Vs. Marvel Engineering Co. and a ...

Court: Delhi

Reported in: 1995(35)DRJ11

..... hereinafter referred to as the act it is alleged that plaintiff s acoustic steam leak detection equipment detects the leakage at a pin hole level and also identifies the areas of leaks ..... tamil nadu electricity board the tender notice also detailed the specifications for automatic steam leak detection equipment for which tender enquiry was made plaintiffs learnt that defendant no 2 through defendant .....

Assistant Commissioner of Income Vs. Jayantilal Tribhovandas.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1996)54TTJ(Ahd.)484

..... this is a search and seizure case and there was prior detection of concealment immunity under the amnesty scheme is therefore not available ..... the benefits of the amnesty scheme because there was no prior detection of concealment in the case of the assessee firm he ..... reached to a stage where concealment by the assessee had been detected and various statements of third parties to justify the same had .....

Vishal Steel Rolling Mills Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (1996)57ITD31(Chd.)

..... shri narinder kumar it was submitted that since embezzlement had been detected and discovered by the assessee in february 1985 the entire ..... authorities had given a finding that the embezzlement had not been detected in the financial year 1984 85 10 after hearing the learned ..... is as to the point of time when the embezzlement was detected discovered shri verma started by saying that during the course of .....

Collector of Customs Vs. Mukund Iron and Steel Works Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)(80)ELT591TriDel

..... refers to its depth from the surface up to which the instrument can detect the flaw the detectability again is guaranteed in different percentages depending upon the dimensions of the ..... defects there is however a difference between detecting the defect and measuring it accurately measurement involves determining the specifications of the defect .....

Greater Kailash Nursing Home Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Indore

Reported in: (1996)57ITD202Indore

..... 17 2 1986 the id dr submitted that though concealment was detected in survey no quantification of concealed income could be done prior ..... there has been concealment that we would mean the department has detected the concealment if the ito only had prima facie belief that ..... them being fictitious which does not fall within narrow compass of detection in the case before us the facts are totally different as .....

Collector of C. Excise Vs. Nagarjuna Signodes Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)(78)ELT522TriDel

..... are perfectly rounded after deburring the material is passed through a narrow strap detector which detects any narrow width of the strappings the portions having narrow width are cut off ..... ultimately result in the strappings which are marketed as strappings the decoiling slitting pin held detecting side trimming deburring cutting welding heating painting waxing etc do not alter the essential .....