Difference - Judgment Search Results

In Re: Dealing in Futures and

Court: SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

..... ltd has undertaken 23 reversals across the period resulting in an aggregate close out difference of rs 35 43 lakhs illustrative transactions for broker indiabulls securities in bank nifty ..... transactions and their close out transactions were executed in various futures amp option contracts on different underlyings it is also pertinent to note that reversal close out transactions were executed .....

Asstt. Cit Vs. Balarampur Chini Mills Ltd.

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2007)109ITD146(Kol.)

..... is devoid of any merit as deferred tax means the tax effect of timing difference due to differences between taxable income and accounting income for a period that originate in one period ..... provisions made for meeting liabilities other than ascertained liabilities the learned counsel has submitted that differed tax is neither a provision nor unascertained liabilities as schedule vi of companies act .....

The Asstt. C.i.T. Vs. National Lamination Industries

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2007)109ITD181(Ahd.)

..... to heat treatment etc cannot at all change the status of new products of different quality for a different quality for a different purpose altogether in this view of the matter we are of the view that ..... proceedings cannot operate as res judcata in proceeding for imposition of penalty where entirely different facts have to be found keeping in view the aforementioned well settled position of law .....

Aztec Software and Technology Vs. Acit

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2007)107ITD141(Bang.)

..... or adjustments are made impossible are stated to be on account of the following differences differences in the amount and type of intangible property involved in the sale 168 it ..... price so arrived at is adjusted to take into account the functional and other differences including differences in accounting practices if any between the international transaction and the comparable uncontrolled .....

Amit Estate Organizer Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2008)113TTJ(Ahd.)1018

..... 31st may 1999 the expressions intimation and assessment order have been used at different places contextual difference between the two expressions has to be understood in the context of the ..... the qualifications with regard to failure of assessee in supplying details of quantities of different materials consumed and various services like water supply sanitary installation and electrical provisions .....

Parents Involved in Community Schools Vs. Seattle School Dist. No. 1

Court: US Supreme Court

..... faced post at 21 emphasizing the importance of local circumstances and encouraging different localities to try different solutions to common problems and gravitate toward those that prove most ..... that the fundamental purpose of strict scrutiny review is to take relevant differences between fundamentally different situations into account adarand supra at 228 internal quotation marks omitted the .....

Stack (Appellant) Vs. Dowden (Respondent)

Court: House of Lords

..... joint transferees would have spelt out their beneficial interests when they intended them to be different from their legal interests otherwise it should be assumed that equity follows the law and ..... the parties must intend that the beneficial interest in the home they are acquiring with differently sized contributions should be held in equal shares particularly where the parties have chosen not .....

Dr. Ramesh Kumar Anand Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Amritsar

..... objections filed by the assessee the assessing officer determined the difference in the cost of construction declared and estimated by ..... even if the assessee had agreed to consider the entire difference relating to various assessment years in one assessment year ..... indian taxation reports 330 the learned authorised representative submitted that difference in the cost of construction upto 14 per cent .....

Canteen Mazdoor Sabha Vs. Metallurgical Engg. Consultants (i) Ltd. and ...

Court: Supreme Court of India

Reported in: 2007(2)BLJR2469; [2008(116)FLR92]; JT2007(10)SC292; 2007(10)SCALE202

..... their lordships observed that in order to provide canteen facilities by providing subsidy is altogether different from running the canteen their lordships observed as follows presuming that the privilege of ..... canteen by itself to promote canteen facilities by providing subsidy or other facilities is altogether different from running the canteen running of a canteen in a small branch having staff .....

Jindal Strips Limited and anr. Vs. State of Haryana and ors.

Court: Punjab and Haryana

Reported in: (2008)12VST149(P& H)

..... schedule identical provision is contained in article 243w in respect of municipalities with the only difference that the said article refers to matters listed in twelfth schedule under article 243h ..... be specified by the state government and different dates and different rates may be specified in respect of different goods or different classes of goods or different local areas 2 the tax levied under .....