Effectiveness - Judgment Search Results

Raymond Cement Works Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)LC193Tri(Delhi)

..... clinker it was alleged that the above notification was rescinded with effect from 20 3 1990 by notification no 186 90 dated 20 ..... instant case the department has not produced any evidence to the effect that lime fine is known and recognised as commercially a distinct ..... to the market and no evidence has been advanced to that effect 27 the judgments relating to other acts and definitions given therein .....

Sitaram Textiles Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (1996)57ITD439(Coch.)

..... kept in view it is apparent that the explanation 2 which has the effect of synchronising the accrual of liability with payability of such liability is ..... during the year but not paid the remark is only to the effect that the impugned sums have been debited to the profit and loss ..... or duty with the inclusion of the words cess or fee with effect from 1 4 1989 the expression other sum found in column 7 .....

Amar Singh Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1995)54ITD375(Delhi)

..... or re assessment or recompilation in consequence of or to give effect to any finding or direction contained in an order passed by ..... deemed to be one made in consequence of or to give effect to any finding or direction contained in the said order provided ..... finding given in the case of m s slbp cannot be an effective finding as regards assessment proceedings against shri amar singh are concerned .....

Malik Foundry Vs. Income Tax Officer.

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (1996)54TTJ(Chd.)685

..... sehgal the learned counsel for the assessee submitted that the amnesty scheme had come into effect in 1985 and the issue of a circular later on to explain the provisions of ..... though the assessee has raised as many as 8 grounds the only effective issue is against the confirmation of penalty of rs 1 948 imposed under s 273 .....

Bharat Electronics Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT

Reported in: (1996)59ITD116(Bang.)

..... cabinet would have approved the proposal no revision could have been effected by the company and since the revision was based on ..... director of the assessee company can be considered to have the effect of declaring and also approving the revised scales for the ..... the central government is required to be taken the appointment becomes effective and the company s liability to pay the remuneration of the .....

income Tax Officer Vs. Gurubachansingh J. JunejA.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1996)54TTJ(Ahd.)1

..... cannot find place in the regular books unless it is actually effected or materialised after verification of the loose sheets with the ..... on cash and credit basis the loose sheets recorded the sales effected by punjab tyres and paul tyres a proprietary concern of ..... of the learned departmental representative before me were to the following effect at paragraph 3 4 of his order the learned accountant .....

Gurujyothi Enterprises Vs. First Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT

Reported in: (1996)56ITD117(Bang.)

..... the new partnership firm was said to have been newly constituted with effect from 1 3 1985 retaining all the identity of the erstwhile ..... partnership was dissolved by a dissolution deed dated 1 11 1974 with effect from 31 10 1974 under the terms of the dissolution four ..... the old firm was merely on paper and did not actually take effect on the other hand the department has accepted the proposition that .....

Gfa Anlagenbau Gmbh Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1996)57ITD81(Hyd.)

..... illogical to assume in the absence of any provision to that effect in the respective agreements that with progressive discharge of the ..... there is no specific order by the cbdt except to the effect that necessary instructions have been issued to the concerned authorities ..... receive the payment unless and until his contribution or parenthood is effective in bringing into existence a debt or a right to .....

Deputy Commissioner of Vs. Thanthai Periyar Transport

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1995)54ITD667(Mad.)

..... earlier year it appears that the corporation came into being with effect from 16 1 1975 and as per government s order ms ..... indicated that the parties intended the sale to be operative and effective only from march 1975 and not from any anterior point of ..... government grants act 1895 and no registered conveyance was required for effecting the transfer in favour of the assessee and the assessee being .....

Sharma Associates Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

..... been made on saturday in order to enable the payee to effect cash payments to labourers that would satisfy the exceptional circumstances ..... by claiming the amount as expenditure is trying to nullify the effect of the declaration this according to him was not permissible ..... if the provisions of section 40a 3 are to be effectively implemented the transactions outside the books of account should be .....