Earned - Judgment Search Results

Assistant Cit Vs. Gallium Equipment (P) Ltd.

Court: Delhi

Reported in: (2001)73TTJ(Del)130

..... the electricity board as the same was conditional for supplying electricity the assessed claimed interest earned on these securities for the purpose of deduction under section 80hh by following some ..... would have been certainly different if assessed was having surplus funds and purchasing fdrs and earning interest then certainly that would have been outside the purview of industrial undertaking as .....

Assistant Commissioner of Vs. Gallium Equipment (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

..... the electricity board as the same was conditional for supplying electricity the assessee claimed interest earned on these securities for the purpose of deduction under section 80hh by following some ..... would have been certainly different if assessee was having surplus funds and purchasing fdrs and earning interest then certainly that would have been outside the purview of industrial undertaking as .....

British Airways Plc. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2002)80ITD90(Delhi)

..... activity directly connected with such transportation but when it came to exploiting excess activity for earning revenues by rendering similar services to other airlines these could not be said to be ..... that the activity of operation of aircraft in international traffic does not envisage that profits earned from the spare idle capacity of personnel by making their services available to other airlines .....

Capt. A.L. Fernandes Vs. Ito

Court: Mumbai

Reported in: (2002)75TTJ(Mumbai)714

..... for services rendered in india shall only be regarded as income earned in india if the services are rendered outside india the ..... for services rendered in india shall always be regarded as income earned in india the explanation concerns with the services rendered in ..... rendered outside india the salary shall not be considered as income earned in india he accordingly held that since the services were .....

Capt. A.L. Fernandes Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)81ITD203(Mum.)

..... for services rendered in india shall only be regarded as income earned in india if the services are rendered outside india the ..... for services rendered in india shall always be regarded as income earned in india the explanation concerns with the services rendered in ..... rendered outside india the salary shall not be considered as income earned in india he accordingly held that since the services were .....

Shanta Rathod and anr. Vs. Mahantesh

Court: Karnataka

Reported in: II(2002)ACC656; 2003ACJ491

..... in particular the determination of the monthly income percentage of disability and loss of future earnings are seriously challenged the findings regarding negligence are not challenged 3 6 mahantesh filed ..... the determination of the monthly income percentage of disability and the loss of future earnings are seriously challenged the findings regarding negligence are not challenged 4 6 ashok has .....

Cit Vs. Trustees of H.E.H. the Nizams Jewellery for Family Trust

Court: Andhra Pradesh

Reported in: [2001]250ITR632(AP)

..... or expended wholly or exclusively for the purpose of making or earning income here the amount borrowed was expended for discharging the ..... such fixed deposits represent one and the same transaction involving the earning of interest income and incurring of expenditure and in the ..... was held allowable only if laid out wholly and exclusively for earning income in fact the gujarat high court held that the .....

United Phosphorus Limited Vs. Joint Cit

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2001)73TTJ(Ahd.)404

..... the accrual concept is an accounting system which recognises revenues and expenses as they are earned or incurred respectively without regard to the date of receipt or payment this convention ..... uti has been received by the assessee no expenditure is required to be incurred for earning such income the learned commissionerdepartmental representative supported the order of the commissioner appeals we .....

Micoperi S.P.A. Milano Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)82ITD369(Mum.)

..... integrated activity of basic operation followed by subsequent operations the dividend income has not been earned by performing the agriculture operation on land hence it cannot be said as agriculture income ..... engaged in the processing of prawns and other sea foods which it exported it also earned import entitlements granted by the central government under the export promotion scheme the assessee was .....

Ram Agarwal Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)81ITD163(Mum.)

..... sugar mills etc to swalka firm and in turn earned commission thus the assessee earned business income and which was also shown as ..... details of the transaction through which the alleged business income was earned by the assessee he in this regard referred to us ..... from business to other sources admittedly in subsequent years similar income earned by the assessee was assessed to tax under the head .....