Effective - Judgment Search Results

Tata Robins Fraser Limited Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(110)ELT594TriDel

..... one of the various authorities listed under condition no 1 to the notification to the effect that the subject import would be required for the purposes specified above namely the setting ..... assembly manufacture of the machine in question and the said authority certifying to the said effect recommended the grant of the above exemption the first of the several authorities mentioned in .....

Linde A.G. Vs. Income Tax Officer (Also Ito V.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1997)62ITD330(Mum.)

..... the organisation and the alternative policies that will lead towards the goals c scrutinising the effectiveness of the policies that are adopted and d initiating steps to change policies when they ..... are judged to be less effective than they ought to be management thus pervades all organisations a reference to the fontana .....

Late S. Ayyakannu by Lr Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Madras

..... i certificate from rama amp co certified public accountants to the effect that the assessee has been assessed to tax in singapore for ..... a paper book of 20 pages and urged to the following effect according to s 158bb 3 the burden of proving to the ..... 10 in reply the assessee s counsel stated to the following effect the legal representative of the assessee conclusively established that the demand .....

Vijay Pal Singh Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1997)62ITD23(Delhi)

..... a valid agreement regarding enhanced rent of rs 7 280 per month had not been effected between it and the tenant fci in fact the suit before the additional district judge ..... the property actually fetched by way of rent however section 23 has been amended with effect from 1 4 1976 the relevant portion of section 23 is reproduced hereunder 1 for .....

Gopal Bindraban Agrawal Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (1997)62ITD107(Nag.)

..... shri challani c a appeared and filed a written reply to the following effect on enquiry from shri vijay kumar kabra ca it was informed that shri ..... firm k p rai was assessed to tax nor any explanation to that effect was given the copies of present and past assessments were not produced ..... 8 and 9 of the assessee s paper book an affidavit to this effect from shri k prahlad rai as well as a copy of the .....

Deputy Commissioner of Income Tax Vs. Vindhya Telelinks Ltd. (Also

Court: Income Tax Appellate Tribunal ITAT Jabalpur

Reported in: (1997)58TTJJab450

..... for purchase of machinery during the year the advance is in effect the part payment against the cost of the machinery and therefore ..... the product but the enquiry should stop as soon as the effective source is discovered in the genealogical tree of the interest land ..... indeed appears in the second degree but the immediate and effective source is rent which has suffered the accident of non payment .....

Assistant Commissioner of Vs. Vardhman Die Caster

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1997)61ITD213(Delhi)

..... a fresh look 6 1 the learned counsel submitted that the effect of a supreme court decision by virtue of the provisions of ..... enough to draw our attention towards various important judgments on the effect of the subsequent decision of the supreme court in relation to ..... relied upon by the learned representatives of the parties a the effect of the supreme court decision by virtue of the provisions of .....

M.M. Ratnam Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1997)62ITD21(Mum.)

..... guj similarly information from a circular letter from iac to the effect that a certain group of persons with whom the assessee also ..... payable by each employee who paid the remaining two thirds for effecting a policy of insurance the society as trustees had to take ..... to communicate such proposal acceptance or revocation or which has the effect of communicating it sec 4 the communication of a proposal is .....

Kirloskar Electrodyne Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

..... anything contained in any other provisions of this act etc the effect of these words is that even if a particular expense is ..... unless actual payment has been made section 43b has an overriding effect on the provisions relating to the computation of income under the ..... amend the statute even if their be a causes omission the effect can be remedied only by legislation and not by judicial interpretation .....

S. Sivakumar Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1998)64ITD149(Mad.)

..... liability once assessment was made in respect of each of the assessment years by giving effect to the spread over the only implication in law was that in each of those ..... including the penal provisions thereof have to be interpreted on their plain terms and given effect to regardless of other considerations if stringent measures such as section 271 of the i .....