Efficient - Judgment Search Results

Peerless Securities Ltd. Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2005)60SCL59NULL

..... carrying on or running or managing the business of share dealer dealings or share brokerage efficiently and profitably without creating in his favour any advantage of enduring benefit on capital ..... assessee s trading operations or to enable the assessee to carry on its business more efficiently extensively and profitably in the background of rapidly changing and advancing economic realities of stock .....

Peerless Securities Ltd. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2005)94ITD89(Kol.)

..... carrying on or running or managing the business of share dealer dealings or share brokerage efficiently and profitably without creating in his favour any advantage of enduring benefit on capital ..... assessee s trading operations or to enable the assessee to carry on its business more efficiently extensively and profitably in the background of rapidly changing and advancing economic realities of stock .....

Smartchem Technologies Ltd. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2005)97TTJ(Ahd.)818

..... operation or enabling management and conduct or assessee s business to be carried out more efficiently and profitability by leaving the fixed capital untouched would be on revenue account iv lastly ..... expenditure such expenditure as would be readily agreed is incurred only to ensure the operational efficiency of the underlying subject or the income yielding source in marketing parlance one may draw .....

State of Punjab and ors. Vs. Sukhwinder Singh

Court: Supreme Court of India

Reported in: AIR2005SC2960; JT2005(6)SC170; (2005)141PLR402; (2005)5SCC569; 2005(3)SLJ186(SC)

..... expression that the respondent is not likely to become an efficient police officer the rules confer power upon the appointing authority ..... opinion that the constable is not likely to become an efficient police officer the learned counsel further submitted that no ..... constable rajinder kaur no 732 is unlikely to prove an efficient police officer she is therefore hereby discharged from the police .....

Syed Mohmmad Ashraf Vs. State of J and K and ors.

Court: Jammu and Kashmir

Reported in: 2005(2)JKJ504

..... dissatisfaction and service frustration in the government employees holding the public post to maintain efficiency in service it is necessary that every employee should get in time what is ..... reasonable promotional opportunities should be available in every wing of public service that generates efficiency in service and fosters the appropriate attitude to grow for achieving excellence in service .....

Constable Bashir Ahmad and anr. Vs. State of J and K and ors.

Court: Jammu and Kashmir

Reported in: 2005(3)JKJ167

..... has to ascertain that such constable was unlikely to prove an efficient officer the word found used in the rule is significant and ..... is not possible to find a person unlikely to prove an efficient officer without holding some sort of inquiry after giving such constable ..... the authority had recorded that he was unlikely to prove an efficient police officer but no enquiry had been conducted the apex court .....

The Commissioner of Income-tax Vs. Janakiram Mills Ltd.

Court: Chennai

Reported in: 2005(196)CTC551; [2005]275ITR403(Mad)

..... new machines installed are technologically more advanced than the old replaced machinery and more efficient in terms of quantity and quality of output the stand of the department that ..... the entire integrated manufacturing unit which is considered as a profit making apparatus functions efficiently and produces quality products therefore the concept of current repairs modernisation and expenditure laid .....

Sabuj Ranjan Dey Vs. State of Assam and ors.

Court: Guwahati

..... and appointment to the post has to be made on the basis of seniority cum efficiency upon recommendation of the sub divisional selection committee constituted by the director of elementary education ..... promotional posts appointment to the posts shall be made on the basis of seniority cum efficiency on the recommendation of the district level selection committee to be constituted by the director .....

Addi. Cit Vs. Asahi India Safety Glass

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2006)6SOT656(Delhi)

..... software had been installed for carrying on the business more efficiently and that the expenditure had not brought into existence any ..... were incurred to help the assessee run its business more efficiently with regard to the difference of expenditure incurred in the ..... conduct of the assessee s business to be carried on more efficiently or more profitably while leaving the fixed capital untouched the .....

George Felix Mani Vs. Union of India (Uoi) and ors.

Court: Central Administrative Tribunal CAT

Reported in: (2006)(91)SLJ225CAT

..... servant who with the passage of years has prematurely ceased to possess the standard of efficiency competency and utility called for by the government service no stigma or implication of misbehaviour ..... individual officer lest the officers get demoralized which would be deleterious to the efficacy and efficiency of public service in that case it was pointed out that confidential reports written and .....