Effects - Year 1985 - Judgments

Jan 01 1985 (TRI)

Basant Export Corporation Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jan-01-1985

Reported in: (1989)(43)ELT65TriDel

..... of the customs act if there was long standing practice of the customs house having effected the imports on previous occasions he also relied on the decision of the central board ..... the actual users imported the goods and the bills of entry contained declarations to that effect the appellants cannot rely on those documents 13 thus on a careful consideration of the .....

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Jul 08 1985 (TRI)

Meccano Industries (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Decided on: Jul-08-1985

Reported in: (1985)14ITD151(Mad.)

..... registered documents to the individual purchasers the transfer that was effected by the appellant was transfer of a capital asset as ..... interpretation suggested on behalf of the assessee would have the effect of introducing the following two unwarranted fictions in section 48 ..... but all the circumstances of the case and the cumulative effect of the entire circumstances considered was that the land in .....

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Sep 03 1985 (TRI)

Sixth Income-tax Officer Vs. Communidade De Mapusa

Court: Income Tax Appellate Tribunal ITAT Pune

Decided on: Sep-03-1985

Reported in: (1986)15ITD591(Pune.)

..... property and they were absolved from the payment of ground rent to the government with effect from 1961 according to him the entire land belonged to the whole village and not ..... communidades shall be represented in courts of law or other public offices by ordinary attorneys effective or substitute on duty or by special attorneys article 11 of the code provides that .....

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Aug 07 1985 (TRI)

Smt. P. Gourikutty Amma Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Cochin

Decided on: Aug-07-1985

Reported in: (1986)15ITD165(Coch.)

..... under 45 1 any profits or gains arising from the transfer of a capital asset effected in the previous year shall save as otherwise provided in sections 53 54 54b 54d ..... and it is only thereafter that the further deduction contemplated by section 80t can be effected in this case the decision of the supreme court in cloth traders p ltd v .....

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Oct 14 1985 (TRI)

Second Income-tax Officer Vs. National Machinery Mfrs.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Oct-14-1985

Reported in: (1986)15ITD514(Mum.)

..... that it is retrospective in operation that is that it takes effect from 1 4 1970 in fact it is highly doubtful whether ..... iii empowering the central government to issue a notification with retrospective effect from 1 4 1970 the amendment brought about by the finance ..... is nothing expressly stated in section 2 14 iii b giving effect to such retrospective operation or empowering the government to issue such .....

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Sep 30 1985 (TRI)

Azolla Shipping Co. Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Sep-30-1985

Reported in: (1986)15ITD438(Mum.)

..... government of greece for the avoidance of double taxation of income which became effective by virtue of notification no g s r 394 dated 17 3 ..... to section 44b of the act which was inserted in the act with effect from 1 4 1976 by the finance act 1975 this section in ..... section 172 7 have not become nugatory by insertion of section 44b with effect from 1 4 1976 as submitted before us on behalf of the .....

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Sep 27 1985 (TRI)

B.R. Singhal Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Sep-27-1985

Reported in: (1985)14ITD380(Delhi)

..... income tax act but one has also to see the legal effect of any valid subsisting agreement the ito is therefore directed to ..... finding regarding the nature of the agreement its renewal and legal effect he may also take into consideration the assessments made in the ..... finding regarding the nature of the agreement its renewal and legal effect he may also take into consideration the assessments made in the .....

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Sep 20 1985 (TRI)

Dilip Chinubhai Shah Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Sep-20-1985

Reported in: (1986)16ITD253(Ahd.)

..... four parts has clear one fourth share therein and we have effected partition in that manner that means the one fourth share of ..... said property viz the bungalow has been reserved by us for being effected at our convenience we have executed this writing in order to ..... that the partition in respect of the panchavati property was in fact effected by the deed dated 27 3 1973 thereafter since the assessee .....

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Sep 13 1985 (TRI)

V. Madhava Menon Vs. Gift-tax Officer

Court: Income Tax Appellate Tribunal ITAT Cochin

Decided on: Sep-13-1985

Reported in: (1987)23ITD289(Coch.)

..... and so the subsequent gifts made by the assessee cannot have any effect and cannot be considered as gifts made by him a property ..... in 1974 75 and therefore the subsequent gifts can have no legal effect or consequence and in that view no transfer took place in ..... opined the transfer if any is to be considered to have been effected only by the firm to which the properties legitimately belonged and not .....

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Aug 13 1985 (TRI)

income-tax Officer Vs. Poosarla Visweswara Rao and V.

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Aug-13-1985

Reported in: (1986)17ITD88(Hyd.)

..... fictitious transactions these transactions were said to be purchase and sale effected with shri nookaiah chetty i e the minors father himself ..... shri nookaiah chetty do not record these transactions therefore the purchases effected by the assessee would be shown as the sales made ..... by shri nookaiah chetty and also the sales effected by the assessee shown as purchases there that means the .....

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