End - Judgment Search Results

Ncl Industries Ltd. Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2004)88ITD150(Hyd.)

..... interest income in its extended annual report for the period ended 30 9 1996 from the above he concluded his submissions saying ..... mentioned that it will submit a detailed proposal before the end of the month this circumstance according to the learned departmental representative ..... assessee asked for increase in price to which after the end of the accounting year the company agreed and also waived certain .....

South Eastern Coalfields Ltd. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (2003)260ITR1(Nag.)

..... under section 147 beyond a period of four years from the end of the relevant assessment year his contention therefore was that the ..... facts since the liability in those cases had crystallised before the end of the relevant previous year whereas in the present case the ..... negotiations with the concerned union reached that stage only after the end of the relevant accounting year which is evident from the .....

Sheraton International Inc. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2003)85ITD110(Delhi)

..... would certainly be after an expiry of one year from the end of the assessment year such interpretation would negate the contention of ..... would certainly be beyond the period of one year from the end of the assessment year therefore in our considered opinion the contention ..... provided in section 144 such assessment can be made after the end of one year from the previous assessment year because of the .....

South Eastern Coalfields Ltd. Vs. Jt. Cit

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (2002)77TTJ(Nag.)401

..... officer to assume jurisdiction under section 147 beyond a period of four years from the end of the relevant assessment year his contention therefore was that the initiation of reassessment proceedings ..... praesenti during the relevant previous year and as the same was crystallised only after the end of the relevant previous year the learned commissioner appeals was fully justified in disallowing the .....

Cholamandalam Investment and Vs. Amaravathi Sri Venkatesa Paper

Court: Company Law Board CLB

..... of india icai non clarification of huge cash balances at the end of the financial years improper recording of minutes of the annual ..... the resolution adopting the director s report profits and loss account ended 30 6 2000 together with balance sheet and the audited ..... merely culled these details from the annual accounts for the period ended with 31 3 2000 which in our view satisfactorily explained by .....

Sarabhai Chemicals Pvt. Ltd. (Now Known as Sarabhai Holdings Pvt. Ltd. ...

Court: Gujarat

Reported in: [2002]257ITR355(Guj)

..... original agreement the installments would have started in october 1979 and ended in october 1986 against which as per the revised terms ..... never disturbed until the last date of the accounting year ending on 30th june 1978 on which date the assessee passed ..... original agreement the installments would have started in october 1979 and ended in october 1986 against which as per revised terms suggested .....

Sarabhai Chemicals (P) Ltd. Vs. Cit

Court: Gujarat

Reported in: (2002)173CTR(Guj)193

..... original agreement the instalments would have started in october 1979 and ended in october 1986 against which as per the revised terms of ..... of the managing agency would have taken place only at the end of the accounting year when the profit was ascertained l ..... original agreement the instalments would have started in october 1979 and ended in october 1986 against which as per revised terms suggested in .....

Cit Vs. Tamil Nadu Sugar Corpn. Ltd.

Court: Chennai

Reported in: [2003]128TAXMAN179(Mad)

..... we are concerned is 1984 85 with the relevant previous year ending on 30 9 1983 the assessing officer while completing the assessment ..... wide fluctuation in the value of the sugar prevalent at the end of the accounting year from the value prevalent when its accounts ..... closing stock did not conform of the condition existing at the end of the balance sheet date the standard principles of accountancy also .....

Mukesh Bhagwandas Ganatra Vs. Priti Mukesh Ganatra

Court: Mumbai

Reported in: 2003(3)MhLj408

..... and 2 the intention to bring cohabitation permanently to an end animus deserendi similarly two elements are essential so far as ..... and 2 the intention to bring cohabitation permanently to an end animus deserendi similarly two elements are essential so far as ..... a factum of separation and intention to bring cohabitation to permanent end animus deserendi with further two elements which are essential so .....

The Commissioner of Income Tax Vs. Tamil Nadu Sugar Corporation Limite ...

Court: Chennai

Reported in: (2003)182CTR(Mad)61; [2004]265ITR466(Mad)

..... we are concerned is 1984 1985 with the relevant previous year ending on 30 9 1983 the assessing officer while completing the assessment ..... wide fluctuation in the value of the sugar prevalent at the end of the accounting year from the value prevalent when its accounts ..... closing stock did not conform to the condition existing at the end of the balance sheet date the standard principles of accountancy also .....