Effectiveness - Judgment Search Results

Blue Star Ltd. and Sh. B.F. Modi Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in: (2008)(128)ECC148

..... in the territory of dadra amp nagar haveli substantial sales were effected directly to customers the orders were placed by their customers ..... ordinate supply and installation b demand exclusively relates to sales effected directly from the factory to the customers the valuation was ..... and ownership are two distinct concepts once the sale was effected at the factory gate on the basis of purchase order .....

Minnow Trading Company Pvt. Ltd. Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... been exchanged by three related parties and is not on stamp paper and has no effect of amending the terms and conditions of the partnership deed executed between the partners she ..... not be amended by the partners of the firms by merely exchanging letter to this effect between themselves 7 we find that the plea of the cit a for confirming the .....

Deputy Commissioner of Income Tax Vs. Maipo India Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)116TTJ(Delhi)791

..... the above treatise the nature of share premium account has been described as follows the effect of this section is to create a new class of capital of a company which ..... to be regarded as money paid on capital account and not as revenue receipt another effect of the section is that distribution of shares now securities premium amount as dividend is .....

Sabnis Ashok Anant Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2008)117TTJ(Pune.)96

..... march 2002 the ao had given a categorical finding to this effect which was confirmed by the cit a in the meantime the ..... any time limits contained in section 153 any orders to give effect to or in consequence to findings or directions contained in an ..... act which permits any assessment reassessments and recomputation orders to give effect to or in consequence of any findings or directions not only .....

Acit and the Joint Commissioner of Vs. Panchmahal Cement Co. Ltd.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... valuation models specifically proscribe following of cost formula whereby and enterprise could obtain predetermined effect on the net profit loss by selecting a particular method of ascertaining items ..... models specifically proscribe following of cost formulas whereby an enterprise could obtain predetermined effect on the net profit loss by selecting a particular method of ascertaining items .....

Dcit Vs. Ansal Properties and Industries

Court: Income Tax Appellate Tribunal ITAT Delhi

..... been clarified that the amendment made in section 80ib 10 will take effect from 1 4 2001 and will accordingly apply in relation to ..... will be allowed deduction under this sub section these amendments will take effect from the 1 st april 2001 and will accordingly apply in relation ..... in the provisions of sub section 10 of section 80ib were made effective from 1 4 2001 and it was also stated that the same .....

Klm Royal Dutch Airlines Vs. Dcit

Court: Income Tax Appellate Tribunal ITAT Delhi

..... be taxable only in the state in which the place of effective management of the enterprise is situated therefore learned cit a was ..... and can be subject to tax only in the country where effective management is situated 7 shri aggarwal further submitted that even if ..... be taxable only in the state in which the place of effective management of the enterprise is situated a profits from the operation .....

Picker India Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

..... that assessee has not received any order from the department giving effect to the directions in the order of the cit a ..... thus departmental representative is non committal on the issue of giving effect to the said directions whereas the authorised representative of the ..... finally a letter from the buyer to the assessee to the effect that meemar has satisfactorily completed the ct project work based .....

Zauri Leasing and Finance Ltd. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)115TTJ(Delhi)721

..... before the learned cit a that i the repossession of assets was effected by the assessee in july 1998 as per terms of the ..... these bad debts are disallowed and added it will have no tax effect 23 the assessee impugned above disallowance of bad debt in appeal ..... fidely written off to claim the deduction therefore finding to the above effect was required to be recorded he further submitted that on some .....

Shri Kanhiyalal Agarwal, Prop. Vs. A.C.i.T.

Court: Income Tax Appellate Tribunal ITAT Agra

Reported in: (2008)116TTJAgra849

..... brings silver ornaments for polishing etc and the receipt to this effect was found from his pocket pertaining to 20 403 kgs of ..... name and address of the dalai through whom the sale was effected was not mentioned by the assessee and simply photocopy of ..... reasons for not accepting the explanation of the assessee to the effect that no evidence whatsoever regarding the fact that assessee s father .....