Effect - Year 1993 - Judgments

Sep 01 1993 (TRI)

Omega Alloys Castings Pvt. Ltd. Vs. Collector of C. Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Sep-01-1993

Reported in: (1994)(71)ELT923TriDel

..... be expunged the same is regulated in terms of rule 57 1 itself but the effect of that expunction would be if duty has already been recovered by debit to that ..... rule 57h of the central excise rules in the facts of this case this finding effectively overrules that of the collector appeals on this issue in the impugned order the learned .....

Tag this Judgment! Ask ChatGPT

Dec 03 1993 (TRI)

Tangerine Exports Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Dec-03-1993

Reported in: (1994)49ITD386(Mum.)

..... whipping up a non existent provision section 80hhe came into force with effect from 1 4 1991 which ought to have been decided on ..... of section 80hhc as has already been seen by us provided with effect from 1 4 1989 an incentive only to the export of ..... cost of repetition that explanatory circular issued by the cbdt for the effective implementation of section 80hhe clearly sets out the background i e the .....

Tag this Judgment! Ask ChatGPT

Dec 29 1993 (TRI)

South India Shipping Corpn. Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Madras

Decided on: Dec-29-1993

Reported in: (1994)50ITD91(Mad.)

..... 7 the department objects to the finding given by the first appellate authority to the effect that the assessing officer was not justified in reducing the capital base by a sum ..... year 1981 82 in any event the sub rule cannot at all be invoked to effect a pro tanto reduction in the capital base on the footing that development rebate investment .....

Tag this Judgment! Ask ChatGPT

Nov 22 1993 (TRI)

Anam Machinery Fabricators Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Nov-22-1993

Reported in: (1994)49ITD617(Hyd.)

..... each compensatory assistance ccs is made liable to tax with retrospective effect from 1 4 1967 and under clause iiic duty rebates ..... contemplated that these items will be subjected to tax with retrospective effect the income tax return for assessment year 1989 90 was ..... clause ii of this clause or the aforesaid adjustments have the effect of converting that loss into income calculate a sum hereinafter .....

Tag this Judgment! Ask ChatGPT

Nov 24 1993 (TRI)

Munjal Sales Corpn. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Decided on: Nov-24-1993

Reported in: (1994)49ITD361(Chd.)

..... system of accounting to cash system this change over was only given effect in respect of commission to be received from majestic auto ltd under ..... he has chosen only one out of four for the purpose of effecting a change in the method of accounting he has therefore submitted that ..... in respect of which change in the method of accounting has been effected 14 from the facts of the case it becomes clear that .....

Tag this Judgment! Ask ChatGPT

Dec 29 1993 (TRI)

Smt. Shimla Ghiya Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Jaipur

Decided on: Dec-29-1993

Reported in: (1994)50TTJ(JP.)91

..... referred us to several decisions to support his argument to the effect that her disclosure was made in good faith however since the ..... 1 c 7 shri ranka took an alternative argument to the effect that if his submissions were not accepted by us the penalty ..... her grandmother further there was no promise by the department to the effect that no penalty would be imposed on the other hand assessee .....

Tag this Judgment! Ask ChatGPT

Dec 17 1993 (TRI)

Eskayef Ltd. Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT

Decided on: Dec-17-1993

Reported in: (1994)49ITD707(Bang.)

..... abovementioned indian company viz eskayef pvt ltd on 11 2 1985 with effect from 1 12 1983 eskayef pvt ltd later on became a ..... according to law as mentioned by him therein before shows that the effect of his order was to direct the assessing officer to pass ..... 83 and 1983 84 were 1973000 2192000 and 2192000 respectively after giving effect to the impugned order of the cit the assessing officer actually .....

Tag this Judgment! Ask ChatGPT

Dec 27 1993 (TRI)

Jayalakshmi Estates Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Dec-27-1993

Reported in: (1994)51ITD417(Hyd.)

..... agreement or arrangement or in any other manner whatsoever which has the effect of transferring or enabling the enjoyment of such property ii any ..... acquires any right by virtue of doing anything which has the effect of providing enjoyment of the property by way of sharing or ..... owner for the purpose of section 26 this amendment made with effect from 1 4 1988 and which has not been considered earlier .....

Tag this Judgment! Ask ChatGPT

Dec 17 1993 (TRI)

Deputy Commissioner of Vs. Karnataka State Small Industries

Court: Income Tax Appellate Tribunal ITAT

Decided on: Dec-17-1993

Reported in: (1994)49ITD521(Bang.)

..... the point taken up by s shri vijayaraghavan and parthasarathy that in effect no depreciation is allowed under the provisions of the act as the ..... he thus strongly supported the direction of the commissioner appeals to the effect that wdvs of the assets as at the beginning of the ..... to represent tax only and not as interest in the order giving effect to the appellate order we are of the view that once .....

Tag this Judgment! Ask ChatGPT

Dec 30 1993 (TRI)

Rupal Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Dec-30-1993

Reported in: (1994)49ITD484(Mum.)

..... the goods or merchandise beyond the customs station this explanation was effective from assessment year 1987 88 whereas the matter before us ..... not include such freight or insurance 32 20 this amendment takes effect retrospectively from 1st day of april 1987 the day from ..... or insurance it was essentially the same as the definition with effect from 1 4 1986 which has been extracted above thereafter .....

Tag this Judgment! Ask ChatGPT

Effect - Judgment Search Results