Effectiveness - Judgment Search Results

Mrf Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (1996)(63)LC471Tri(Chennai)

..... under therefore the question as to whether necessary endorsement to the effect that duty has been paid under protest has been made ..... was approved by the assistant collector on 10 7 1986 with effect from 3 3 1986 thereafter the asstt collector visited the ..... arising for determination 10 the appellants had filed a classification list effective from 1 3 1986 for the goods manufactured namely vulcanising .....

K.E. Hansen Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

..... said decision the explanation added to section 10 14 with retrospective effect from 1 4 1962 was not considered he further noticed that ..... said explanation was introduced by the finance act 1975 with retrospective effect from 1 4 1962 8 in the case of zdzizlaw ..... extra expenditure because of his posting in india has really no effect on the problem under consideration the claim for exemption could be .....

V. Narayanswamy Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

..... when section 80l remains in substantially a similar form as modified with effect from 1 4 1972 is that a deduction is to be ..... provisions of section 64 shall be deemed to have been omitted with effect from 1 4 1968 the notes on clauses stated clause 20 ..... the question would have arisen whether separate deduction was permissible however with effect from 1 4 1968 in section 80b 5 the words without .....

Indian Delco (P.) Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1996)59ITD268(Delhi)

..... appeals also rejected the argument advanced by the assessee to the effect that the main object of introducing section 80hhc was to ..... of clearances and duties which otherwise were mandatory for purposes of effecting exports and imports vii that unicef could not be compelled ..... these circumstances was not a determining factor and the sales effected to unicef in india be treated as exports outside india .....

Visveswaraya Industrial Vs. Deputy Commissioner

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1996)59ITD156(Mum.)

..... of the amendment which covered any transaction which has the effect of transferring or enabling the enjoyment of any immovable property ..... charitable institution he pleaded that there are decisions to the effect that have refused the status of charitable institution on the ..... government intended some general public utility to be brought into effect which is evident from the reading of clause 3a of .....

Deputy Commissioner of Income Tax Vs. Prafulla Kumar Maheshwari.

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (1996)56TTJ(Nag.)421

..... of s 20a of the wt act regarding the partial partition that effected after 31st dec 1978 we distinguished the following cases relied ..... instant case of the assessee the partial partition has come into effect after 31st dec 1978 the partition cannot be considered as ..... the provisions of hindu law mitakshara law the partition can be effected by book entries even otherwise we have seen hereinabove that .....

D and H Secheron Electrodes (P.) Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Indore

Reported in: (1997)60ITD27Indore

..... of the specific provisions of section 32 2 of the income tax act 1961 giving effect to section 32 2 which deems unabsorbed depreciation of the earlier year as part of ..... the balancing charge therefore the relief under section 80e can be considered only after giving effect to the provisions of sections 32 2 33 2 and 41 2 the principles of .....

Amisha Trust No. 1 and ors. Vs. Wealth Tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... i was unconsciously yesterday lord denning also said to the same effect when he observed in ostime vs australian mutual provident society 1960 ..... progressive rates as stated earlier 21 in order to put an effective curb on the proliferation of such trusts it is proposed to ..... maxim generalia specialibus non derogant and to deny mandatory force and effect to the provisions enacted in s 21 it may be noted .....

Govind Glass and Industries Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1996)56TTJ(Ahd.)430

..... arose it was added that although that liability could not be enforced till quantification was effected by the assessment proceedings the liability for payment of tax was independent of the ..... case it was entirely a matter of the departments internal administrative matter relating to tax effect and the working given by the learned counsel of the assessee the learned departmental representative .....

Gujarat Machinery Manufacturers Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1997)60ITD422(Ahd.)

..... not provide that it shall be deemed to be tax payable with effect from the date when such refund was granted on provisional assessment ..... be deemed to be tax payable by the assessee with retrospective effect from the date when such refund was granted it is legally ..... of tax payable by the assessee for the aforesaid year after giving effect to the tribunal s order and the old refunds adjusted against .....