Difference - Judgment Search Results

Srinivas Leather Private Limited Vs. State of Tamil Nadu

Court: Sales Tax Tribunal STT Tamil Nadu

Reported in: (2000)119STC369Tribunal

..... various decisions the following principles were stated 1 merely because particular goods are treated as different commodities for the purposes of the state act it does not necessarily follow that ..... position that simply because manufacturing process of preservative nature is undergone by raw hides a different goods do not necessarily emerge such a construction will also be an inevitable consequence .....

Khopade Kisanrao Manikrao Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Pune

..... have been dealt with by more than one assessee in khopade group and different rate in different years had been applied to maintain uniformity application of reasonable and universal rate ..... 27th november 1996 by crediting soni traders accounts and debiting purchase account hence the difference stands explained the learned departmental representative submitted that the contention of the assessee needs .....

M.B. Chemicals Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2001)76ITD1(Pune.)

..... a well known fact that various sugar mills in the country made sugar of different sizes with different purity but all kinds of sugar can be put to same purposes i e ..... considered the submissions made by the assessee and elaborately discussing the manufacturing and processing and difference between processing and manufacturing activity came to the conclusion that the sugar candy which covers .....

M. B. Chemicals Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Pune

..... a well known fact that various sugar mills in the country make sugar of different sizes with different purity but all kinds of sugar can be put to some purposes i e ..... considered the submissions made by the assessee and elaborately discussing the manufacturing and processing and difference between processing and manufacturing activity came to the conclusion that the sugar candy which covers .....

Fenoplast Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2002)82ITD178(Hyd.)

..... block assessment the assessment is accordingly confirmed 1 as we differ in opinion after due deliberation on the point in ..... incomes losses as per regular returns and regular assessments the difference between the first aggregate and the second aggregate has to ..... quantification of the undisclosed income is by working out the difference between the two aggregates mentioned hereinabove when the aggregate .....

Core Health Care Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... same business the assessee a private ltd co in that case was carrying on different activities at different points of time viz i purchase and sale of cloth ii processing of cloth ..... in the assessment year under consideration on advertisements in various newspapers periodicals and magazines in different languages all over india and the advertisements were issued with the object of raising corporate .....

Core Health Care Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2001)70TTJ(Ahd.)490

..... same business the assessee a private ltd company in that case was carrying on different activities at different points of time viz i purchase and sale of cloth ii processing of ..... can be drawn therefrom therefore there was complete interconnection interlacing interdependence and dovetailing of the different business activities carried on by the assessee and all the activities constituted one and .....

Core Health Care Ltd. Vs. Deputy Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... same business the assessee a private ltd company in that case was carrying on different activities at different points of time viz i purchase and sale of cloth ii processing of ..... can be drawn therefrom therefore there was complete interconnection interlacing interdependence and dovetailing of the different business activities carried on by the assessee and all the activities constituted one and .....

Eveready Industries India Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT West Bengal

..... their technical qualifications and regarding management set up and personnel who were responsible for different sections of the plant at bhopal was also submitted together with their previous employment ..... details of the management set up and the personnel who were responsible for the different sections of plant at bhopal with their technical qualifications experience and particulars of previous .....

Williams Vs. Taylor, Warden

Court: US Supreme Court

..... raised a reasonable probability that the result of the sentencing proceeding would have been different if competent counsel had presented and explained the significance of all the available evidence ..... not establish a reasonable probability that the result of the proceeding would have been different nor any probability sufficient to undermine confidence in the outcome therefore any ineffective .....