Effect - Year 1994 - Judgments

Jan 03 1994 (TRI)

Collr. of Cus. and C. Ex. Vs. General Marketing and Mfg. Co.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jan-03-1994

Reported in: (1994)(71)ELT106TriDel

..... supply of imported spare parts to actual users an intimation to this effect was sent to the customs house in march 1986 in terms ..... that in the present agreement there is an express provision to the effect that the relationship between the two would be of an independent ..... case also m s gmmco was entitled to a commission for effecting third party imports actual users are always billed at the suggested .....

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Aug 10 1994 (TRI)

Devilal Gherilal Shah Vs. Deputy Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Aug-10-1994

Reported in: (1995)52TTJ(Ahd.)618

..... because the transitional previous year of firms from where the withdrawal were effected was only of 17 months and not of 21 months actually ..... of assessees wife was taken at 9 30 a m before effective search which is illegal in terms of the case laws on ..... held that if the provisions of taxing are clear and unambiguous full effect must be given to them irrespective of any consideration of equity .....

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Aug 31 1994 (TRI)

Shivnathsingh Choudhary and ors. Vs. Income Tax Officer. Ito V.

Court: Income Tax Appellate Tribunal ITAT Indore

Decided on: Aug-31-1994

Reported in: (1995)52TTJIndore406

..... the branch of late kishansingh the third son of sri raghunathsingh necessary entries to this effect were also made in the land records 11 on the strength of these facts the ..... sri ranjeetsingh and sri kishansingh after the death of sri raghunathsingh an oral partition was effected amongst the then existing members of the huf since sri kishansingh had already expired in .....

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Sep 19 1994 (TRI)

inspecting Assistant Vs. Ranka Construction (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Cochin

Decided on: Sep-19-1994

Reported in: (1995)52ITD122(Coch.)

..... of a house property annual charge etc as substituted by the finance act 1987 with effect from 1 4 1988 is clarificatory in nature and retrospective in operation section 27 defines ..... society shall be deemed to be the owner of that building or part thereof with effect from 1 4 1988 the said clause was substituted by the following clause iii a .....

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Jul 26 1994 (TRI)

Cadila Exports (P.) Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Jul-26-1994

Reported in: (1994)51ITD217(Ahd.)

..... of the order of cit appeals in the appeal filed by the assessee the only effective ground raised reads as under the learned cit appeals erred in law and on facts ..... record section 10a was brought on the statute book by the finance act 1981 with effect from 1 4 1981 with a specific object i e to encourage the establishment of .....

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Sep 26 1994 (TRI)

industrial Packers and Co. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Patna

Decided on: Sep-26-1994

Reported in: (1995)52ITD1(Pat.)

..... the act ordinarily a statute and particularly when the same has been made applicable with effect from a particular date should be construed prospectively and not retrospectively however the matter would ..... mischief and that a clarificatory and explanatory provisions should normally be interpreted to have retrospective effect see p 27h to put it simply the profit derived from the export of goods .....

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Oct 24 1994 (TRI)

S.N. Bhargava Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Oct-24-1994

Reported in: (1995)52ITD49(Delhi)

..... issued in this case only in september 1975 and it had not been given retrospective effect the assessee s contention that when a provision was introduced in the statute with retrospective ..... the relevant schemes floated by the government of india would make a mention to that effect or special announcements are made in that behalf in the circumstances we reject the claim .....

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Aug 18 1994 (TRI)

Assistant Commissioner of Income Vs. Belur Investments P. Ltd.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Aug-18-1994

Reported in: (1995)51TTJ(Ahd.)9

..... here that that impugned order was passed with a view to give effect to the order of the tribunal directing that chargeability of interest ..... submitted that the direction given by the first appellate authority to the effect that it is amount of tax deductible at source and not tax ..... that view should be made it was also submitted that the tax effect in the present case would be very small even if the .....

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Oct 21 1994 (TRI)

M.P. State Agro Industries Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Indore

Decided on: Oct-21-1994

Reported in: (1995)53TTJIndore262

..... s 9 of s 139 had come on the statute book this provision had become effective from 1st sept 1980 by virtue of this provision it is contended that the defect ..... punjab united pesticides amp chemicals ltd cited supra also supports this view moreover while giving effect to the order of the cit a the assessing officer cannot go beyond the directions .....

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Sep 30 1994 (TRI)

Assistant Commissioner of Vs. Interocean Shipping (i) (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Sep-30-1994

Reported in: (1994)51ITD582(Delhi)

..... india is made by means of any notification it remains in effect for all purposes including for taxation in india he contended that ..... and therefore it is a clear case of the contract being effected in india he pleaded that the ship was required to ply ..... william rickard s case supra the tribunal was concerned with the effective of the notification issued in regard to the exclusive economic zone .....

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