During - Judgment Search Results

Perfect Engineering Works Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1995)LC538Tri(Mum.)bai

..... mistaken interpretation of valuation provisions m s itc ltd paid excess duty on cigarettes cleared during the period september 1970 to february 1973 the assistant collector rejected 5 refund applications filed ..... the time limit such a refund sanctioned cannot be said to have acquired finality hence during the pendency of adjudication on the issue of unjust enrichment if the amended provisions of .....

Sharma Associates Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

..... builders receive amounts from flat purchasers either in cash or in cheque in various instalments during the course of construction of the flats it is inconceivable that any builder could account ..... department learned counsel asserted did not doubt the genuineness of the payment the assessing officer during the course of the assessment proceedings proceeded on the ground that there was a violation .....

Jewelleries House Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT

Reported in: (1996)57ITD544(Bang.)

..... stated that since the entire gold had not been purchased during the year and that it had accumulated from accounting year ..... the probable income which might have been earned by the assessee during the course of its regular business operations by indulging in ..... the provisions of section 69 would have surely been applicable if during the course of the survey certain positive evidences like bills .....

U.P. State Sugar Corpn. Ltd. Vs. U.P. State Sugar Corpn. Karamchari As ...

Court: Supreme Court of India

Reported in: AIR1995SC1484; (1995)4SCC276; [1995]3SCR1004

..... of fifty per cent or more of its peak net worth during the immediately preceding four financial years section 23 requires that ..... in erosion of fifty percent or more its peak net worth during the immediately preceding four financial years it may call such ..... placed reliance on section 22a for such limitation they have observed during the pendency of proceedings either under section 16 or consideration .....

Commissioner of Income-tax Vs. Arasan Aluminium Industries Pvt. Ltd.

Court: Chennai

Reported in: [1996]220ITR476(Mad)

..... publication issued by the institute of chartered accountants of india held that if interest payment during the pre commencement period could be cost which could be capitalised the interest received could ..... larger borrowings by the assessee and the interest earned on temporary deposits with the bank during the assessment year under consideration were intermediate and had nexus forming part of one .....

A. A. Pathan Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1995)55ITD33(Ahd.)

..... pandya and ashwinkumar kothari admittedly these affidavits were not filed before the assessing officer during the course of proceedings before the cit appeals the assessing officer opposed the admission ..... contents of these affidavits because the statements of khatiwala group and the assessee recorded during the search under section 132 4 were spontaneous statements on the point and inspired .....

Ramanand Batole Vs. State of Madhya Pradesh

Court: Madhya Pradesh

Reported in: 1996(0)MPLJ63

..... on each count both sentences were directed to run concurrently 2 during the pendency of this appeal this court was pleased to ..... some hot exchange between the accused and his father ramanand and during night accused had left his house and started living separately ..... the accused made extra judicial confession to the deceased s relatives during his absconding period circumstance no 7 that a day before .....

Madan Gopal Garg Vs. State of Punjab and ors.

Court: Supreme Court of India

Reported in: [1995(71)FLR657]; JT1995(6)SC189; 1996LabIC950; 1995(4)SCALE361; 1995Supp(3)SCC366; [1995]Supp1SCR815; 1995(3)SLJ152(SC); (1995)3UPLBEC1638

..... by certain officers in the said affidavit it was stated that during the years 1966 to 1968 the cadre strength of the controllers ..... had been directly recruited for appointment on the post of controller during the period from 1966 till march 31 1974 and therefore the ..... same as the number of persons who were appointed as controllers during that period even according to the list of appointments submitted by .....

M/S. Gujarat Bottling Co. Ltd. and Others Vs. Coca Cola Company and Ot ...

Court: Supreme Court of India

Reported in: AIR1995SC2372; 1995(2)ARBLR249(SC); [1995]84CompCas618(SC); JT1995(6)SC3; (1996)1MLJ15(SC); 1995(4)SCALE635; (1995)5SCC545; [1995]Supp2SCR514; 1995(2)LC698(SC)

..... to mitigate the risk of injustice to the plaintiff during the period before that uncertainty could be resolved the object of ..... being used for manufacture of products of other manufactures during the period the 1993 agreements were subsisting pepsi by taking control ..... ordinary commercial contracts for the regulation and promotion of trade during the existence of the contract provided that any prevention of .....

Most. Rev. P.M.A. Metropolitan and Others, Etc. Etc. Vs. Moran Mar Mar ...

Court: Supreme Court of India

Reported in: AIR1995SC2001; JT1995(5)SC1; 1995(4)SCALE1; 1995Supp(4)SCC286; [1995]Supp1SCR542

..... not civil in nature the answer is given by explanation i the civil procedure code was enacted during british period the legislature enacting the law was aware that there were no ecclesiastical courts ..... always ordained by patriarch alone iii the proceedings of the malankara episcopal synod meetings held during the period january 12 1959 to june 7 1960 which indicate certain discussions between the .....