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Home > Cases Phrase: else Year: 1986 Page 1 of about 349 results (0.144 seconds)
Dec 31 1986 (TRI)

Burn Standard Company Limited Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Dec-31-1986

Reported in: (1987)(11)ECC102

..... such a process which will be part of manufacture any process or processes creating something else having distinctive name character and use would be manufacture 37 it may however be pointed ..... hand it is the transformation of a matter into something else and that something else is question of degree whether that something else is a different commercial commodity having its distinct character use .....

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Dec 03 1986 (HC)

Dwijendra Nath Mullick and anr. Vs. Rabindra Nath Chatterjee and ors.

Court: Kolkata

Decided on: Dec-03-1986

Reported in: AIR1987Cal289

..... whatever name or names the tenancies thereof might remain and do one else other than the firm will be entitled to claim the right of ..... of the partners concerned then we shall have to look into something else however if upon examination of the deed the position is clear on ..... of the partnership assets of the firm then the question of nobody else other than the firm being entitled to claim the right of .....

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Apr 07 1986 (TRI)

income-tax Officer Vs. U.P. Tractors

Court: Income Tax Appellate Tribunal ITAT Jabalpur

Decided on: Apr-07-1986

Reported in: (1986)19ITD199Jab

..... appellate authority in relation to the assessment years under appeals or else before the tribunal while deciding the penalty appeals of the assessee ..... is either includible in the hands of the assessee firm or else that the said lady is a benamidar of the assessee ..... no evidence that either the assessee utilised the said funds or else had claimed any right in the impugned investments on the facts .....

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Sep 03 1986 (HC)

Nagji Vallabhaji and Co. Vs. Meghji Vijpar and Co. and ors.

Court: Mumbai

Decided on: Sep-03-1986

Reported in: 1987(1)BomCR547; (1986)88BOMLR633

..... firm which was the landlord of the defendant tenant and no one else 8 the learned judge has devoted a large portion of his ..... licence to set up title to the property in himself or anyone else it is his plain duty to surrender possession of the property as ..... acquired title to the property from the licensor or from some one else lawfully claiming under him in which case there would be clear merger .....

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May 21 1986 (TRI)

Aruna Industries Vishakhapatnam Vs. Collector of Central Excise and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: May-21-1986

Reported in: (1986)(9)ECC35

..... with wire or just piled them one on top of another we cannot see how else the building or shed would be erected the people at the construction site did not ..... hand it is the transformation of a matter into something else and that something else is a question of degree whether that something else is a different commercial commodity having its distinct character .....

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Aug 14 1986 (TRI)

Ramji Lal Kundan Lal Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Aug-14-1986

Reported in: (1986)LC181Tri(Delhi)

..... question belong to the person from whom it is seized or to someone else ii n the latter case did the owner know of or connive ..... seized disclaims the ownership thereof and asserts that the gold belonged to someone else e while it may be that in terms of s 99 of ..... gold belonged to the person from whom it was seized and to none else cannot be reached in the circumstances unless the onus that had shifted .....

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Jan 31 1986 (TRI)

income-tax Officer Vs. A.C. Mathiah

Court: Income Tax Appellate Tribunal ITAT Madras

Decided on: Jan-31-1986

Reported in: (1986)16ITD28(Mad.)

..... evidence to show that it has been incurred on behalf of somebody else or for personal purposes that this is an expenditure incurred wholly ..... into he should confine himself only to that portion and nothing else if the ito had come across any item of escapement of ..... fresh assessment to be made only to the expenditure and none else although it was the expenditure that was the subject matter of .....

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May 13 1986 (HC)

Ganga Ram Vs. State of Rajasthan

Court: Rajasthan

Decided on: May-13-1986

Reported in: 1986WLN(UC)157

..... was a bite mark and left side of the chest and nowhere else thereby proving no stiff resistence after completion of the investigation charge sheet ..... who was in the dhani and also did not say to anybody else in the village except bhinyaram who is arch enmey of accused ..... brother and brother s wife he demanded rs 1600 from her brother else stated that he will give her in nata in village jagleshar his .....

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Aug 01 1986 (HC)

Champa Properties (P.) Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: Aug-01-1986

Reported in: [1987]166ITR367(Cal)

..... assessment the tribunal noted that no assessment had been made on anybody else in respect of the income from the said properties which had ..... to be assessed was the income of the assessee and no one else if the tribunal did not give any such finding itwas possible ..... possibility that there might bea further assessment in the hands of somebody else and if so the other person might have a grievance which .....

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Jan 07 1986 (HC)

Commissioner of Income-tax Vs. Syndicate Bank (Formerly Syndicate Bank ...

Court: Karnataka

Decided on: Jan-07-1986

Reported in: (1986)52CTR(Kar)117

..... a deeming provision expressed thus when a thing is to be deemed something else it is to be treated as that something else with the attendant consequences but it is not something ..... else 24 we are of the view that these principles are apposite in construing the .....

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