Effect - Year 1986 - Judgments

Jan 03 1986 (TRI)

Collector of C. Ex. Vs. Standard Alkali

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jan-03-1986

Reported in: (1989)(43)ELT318TriDel

..... a certificate dated 6 6 80 from the commissioner food drug administration bombay to the effect that pottasium carbonate is a drug intermediate used in the manufacture of the drug para ..... the government of andhra preadesh dated 1 6 79 has also been filed to the effect that p a s and its salts were manufactured from the drug intermediate pottasium carbonate .....

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Jul 14 1986 (TRI)

Kishore B. Setalvad Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Jul-14-1986

Reported in: (1986)19ITD311(Ahd.)

..... also found support from the explanation inserted in section 7 1 with effect from 1 4 1980 the iac assessments therefore determined the net ..... counsel for the assessee also stated that even though the tax effect involved in the present appeal is very very small rs 627 ..... as the decision on the point involved has a far reaching effect in the state of gujarat where the buildings are constructed by .....

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Jun 03 1986 (TRI)

income-tax Officer Vs. Rajasthan State Co-operative

Court: Income Tax Appellate Tribunal ITAT Jaipur

Decided on: Jun-03-1986

Reported in: (1986)19ITD840(JP.)

..... 5a the following section shall be substituted namely the provisions of this act shall have effect notwithstanding anything to the contrary contained in the bye laws of a co operative ..... funds shares debentures debenture stock bonds obligations securities and investments of all kinds d the effecting insuring guaranteeing underwriting participating in managing and carrying out of any issue public or .....

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Jun 13 1986 (TRI)

Sharad D. Muni (Huf) Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Jun-13-1986

Reported in: (1986)19ITD28(Mum.)

..... of the assessee by the iac after overruling the plea of the assessee to the effect that the said amount was not taxable in the total income because there was no ..... patil admitted before us that the submission of the assessee before the ito to the effect that there was no provision corresponding to section 41 1 which would be applicable to .....

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Jul 18 1986 (TRI)

Mrs. Dolly J. Irani Vs. Seventh Asstt. Controller of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Jul-18-1986

Reported in: (1986)19ITD121(Mum.)

..... indenture executed on 4 11 1969 in connection with this transaction the subletting had been effected after obtaining prior permission of the owner of the premises the permission was given by ..... not agree with this submission as already stated in the present case subletting has been effected after obtaining no objection to subletting from the controller of accommodation the government of maharashtra .....

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May 29 1986 (TRI)

Joint Receivers in the Case of Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Cochin

Decided on: May-29-1986

Reported in: (1986)18ITD556(Coch.)

..... parties made an endorsement on the back of the plaint to the effect that the matter has been settled out of the court therefore ..... deed also it was stated that the partnership stood dissolved with effect from 22 5 1978 inter alia it is also recited that ..... a writ petition was filed commanding the ito to forbear from giving effect to the notice the question which fell for determination was whether .....

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Jun 03 1986 (TRI)

Dossani Films Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Jun-03-1986

Reported in: (1987)21ITD159(Kol.)

..... orders under consideration were passed in consequence of or to give effect to the directions of the tribunal as contained in their order ..... purpose of making a reassessment in consequence of or to give effect to any finding or direction contained in an order passed by ..... before us have been passed in consequence of or to give effect to the said direction of the tribunal hence the time limits .....

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May 21 1986 (TRI)

Pee Raj International (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: May-21-1986

Reported in: (1986)18ITD201(Delhi)

..... transaction depends in each case on the totality of circumstances and an overall impression and effect of all the relevant factors and circumstances proved therein one may with benefit have reference ..... 2 this sub clause iv was inserted by the taxation laws amendment act 1962 with effect from 13 12 1962 this was in operation during the assessment year under appeal therefore .....

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May 30 1986 (TRI)

Glaxo Laboratories (India) Ltd. Vs. Second Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: May-30-1986

Reported in: (1986)18ITD226(Mum.)

..... by the assessee would nullify the legislature s intention to apply the said section with effect from the assessment year 1976 77 we may observe that arguments advanced regarding interpretation of ..... 64 under chapter construction where the meaning is plain under the heading meaning and legal effect distinguished observes there is no place for interpretation or construction except where the words of .....

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Jul 29 1986 (TRI)

B.K. Chadha Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Jul-29-1986

Reported in: (1986)19ITD158(Delhi)

..... 2 that the learned commissioner appeals has wrongly not accepted the plea that effective date of transfer as 15 1 1979 over and above the assessee has ..... deed had been executed on 29 3 1979 the sale became operative with effect from 25 1 1979 i e the date on which the agreement ..... transfer by way of sale could not thus be said to have been effected on any day before 29 3 1979 6 even though the learned .....

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