Effect - Year 1987 - Judgments

Jan 01 1987 (TRI)

Collector of Customs Vs. Presto Works

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jan-01-1987

Reported in: (1987)(11)ECC125

..... moreover had produced evidence at the time of hearing to the effect that identical bushes imported by them earlier had been assessed to ..... is that the service shall be deemed to have been properly effected when a letter is properly addressed pre paid and posted by ..... a different intention appears the service shall be deemed to be effected by properly addressing pre paying and posting by registered post a .....

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Sep 03 1987 (TRI)

income-tax Officer Vs. Tuli Veneer Plywood Industries

Court: Income Tax Appellate Tribunal ITAT Guwahati

Decided on: Sep-03-1987

Reported in: (1988)24ITR345(Gau.)

..... the deed that the partnership was formed by an oral agreement with effect from the 1st day of january 1981 for carrying on business of ..... was formed w e f 1 1 1981 the recital to that effect reads as follows whereas the partners hereto to the first part to ..... part made an oral agreement and formed a partnership between themselves with effect from the first day of january 1981 for the purpose of carrying .....

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Aug 03 1987 (TRI)

income-tax Officer Vs. Samir Builders

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Aug-03-1987

Reported in: (1987)23ITD570(Ahd.)

..... into partnership the various aops have passed the resolution to this effect authorising their manager to enter into contract of partnership c the ..... registration and directed the ito to make a finding to that effect as per rules 12 mr n k shukla the learned senior ..... said five families were given birth only to minimise the tax effect on earned profits again by paying tax at maximum marginal rates .....

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Jul 17 1987 (TRI)

inspecting Assistant Vs. Jagadishchandran and Co.

Court: Income Tax Appellate Tribunal ITAT Madras

Decided on: Jul-17-1987

Reported in: (1987)23ITD354(Mad.)

..... deed of dissolution was executed stating the firm was dissolved with effect from 31 1 1974 clause 6 of that deed recited that ..... any arrangement or in any other manner whatsoever which has the effect of transferring or enabling the enjoyment of any immovable property further ..... seen that a new concept viz where a transaction has the effect of enabling the enjoyment of immovable property is also sought to .....

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Jul 10 1987 (TRI)

income-tax Officer Vs. Anchor Lines Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Jul-10-1987

Reported in: (1988)24ITD68(Mum.)

..... high court held that the explanation was declaratory one and took effect retrospectively the meaning given in the declaratory statute or the ..... section starts with the non obstinate clause and has an overriding effect on all the provisions contained in sections 28 to 43a ..... of business or profession when the section itself has an overriding effect over all the provisions contained in sections 28 to 43a .....

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Sep 09 1987 (TRI)

Fourth Income-tax Officer Vs. C.R. Srinivasan

Court: Income Tax Appellate Tribunal ITAT Madras

Decided on: Sep-09-1987

Reported in: (1988)26ITD538(Mad.)

..... m s guest keen williams ltd he resigned from the service of the company with effect from 2nd april 1979 at the time of acceptance of his resignation the company had ..... letter dated 18th january 1979 tendering your resignation from the service of the company with effect from 2nd april 1979 your resignation is hereby accepted and we are pleased to extend .....

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Aug 03 1987 (TRI)

Pfizer Corpn. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Aug-03-1987

Reported in: (1988)27ITD233(Mum.)

..... the amount of tax deducted at source should be allowed as a credit while giving effect to our order we would direct that credit should be given for the amount of ..... tax deducted at source while computing the total income of the appellant company while giving effect to our order subject to these directions the appeal will be treated as dismissed

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Jul 01 1987 (TRI)

Air Lanka Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Decided on: Jul-01-1987

Reported in: (1987)23ITD370(Mad.)

..... the exchange of instruments of ratification and its provisions shall have effect i in respect of income assessable for any year of ..... the exchange of instruments of ratification and its provisions shall have effect i in respect of income assessable for any year of ..... on by the learned departmental representative the convention would come into effect only from the 1st april 1981 and therefore for the .....

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Jul 21 1987 (TRI)

income-tax Officer Vs. Gujarat Printing Press

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Jul-21-1987

Reported in: (1988)24ITD61(Ahd.)

..... harjivandas hathibhai 108 itr 517 section 187 has been amended with retrospective effect from 1 4 1975 by tla act 1984 by adding a proviso ..... since an appeal is provided against the order of the ito giving effect to the order of the cit the fact that the assesses had ..... ito to re do the assessment in accordance with law without giving effect to any direction to the ito as to whether he should frame .....

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Jul 23 1987 (TRI)

N.M.A. Mohammed Haneefa Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Decided on: Jul-23-1987

Reported in: (1987)23ITD409(Mad.)

..... therefore proceed to decide the case after taking into account the effect of this agreement also on the transaction of the assessee 8 ..... going concern but unfortunately the documents by which the transfer was effected do not spell out that intention the agreement dt 7 4 ..... there was an agreement to give vacant possession when sale was effected in the present case also there is an agreement to transfer .....

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