Entry - Judgment Search Results

Director of Entry Tax and ors. Vs. Mahindra and Mahindra and anr.

Court: Supreme Court of India

Reported in: JT2001(5)SC544; (2003)11SCC749

..... area within a period of six months from the date of their entry therein without being consumed used or sold therein rule 14 4 deals ..... said machine from the calcutta metropolitan area within six months of its entry therein and applied for a refund of the tax paid thereon ..... area within a period of six months from the date of their entry therein without being consumed used or sold therein rule 14 4 deals .....

Managing Director, Jindal Praxair Oxygen Company Limited, Torangallu, ...

Court: Karnataka

Reported in: 2001(4)KarLJ382; [2001]122STC631(Kar)

..... december 31 1998 for rs 2 00 00 000 towards part payment of arrears of entry tax and the said cheque when presented by the respondent for encashment in the state ..... registrar staying domestic enquiry illegal 2 00 00 000 towards part payment of arrears of entry tax and the said cheque when presented by the respondent for encashment in the state .....

Cosmosteels (P) Ltd. and Others Vs. C.C. Calcutta

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in: (2001)(138)ELT660Tri(Kol.)kata

..... confirmed according to the learned counsel representing the petitioners in relation to 8 bills of entry no bank attested invoices were available as was observed by member technical and member judicial ..... difference of opinion between the member technical and member judicial regarding 35 bills of entry those bills of entry were taken to have been supported by bank attested invoices or other documents .....

United Phosphorus Ltd. Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2002)81ITD553(Ahd.)

..... statutes shri dave submitted that in the present case the entries made by the assessee company in the relevant year under ..... recorded as credits and debits whereas under the mercantile system credit entries are made in respect of amounts due immediately they become ..... method of maintaining the accounts was one thing and the actual entries in the accounts maintained was a different thing what was .....

United Phosphorus Limited Vs. Joint Cit

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2001)73TTJ(Ahd.)404

..... statutes shri dave submitted that in the present case the entries made by the assessee company in the relevant year under ..... recorded as credits and debits whereas under the mercantile system credit entries are made in respect of amounts due immediately they become ..... method of maintaining the accounts was one thing and the actual entries in the accounts maintained was a different thing what was .....

Pratibha Syntex Ltd. Vs. Jt. Cit

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2002)75TTJ(Ahd.)124

..... as per the quantification and determination made by the customs authorities by making entries in the bill of entry and deec book the liability has been satisfied through the utilisation of credit ..... learned counsel argued that the liability in question has been liquidated by way of adjustment entries in the deec pass book and therefore the essential requirement contained in section 43b involving .....

Redhey Shyam Tanwar Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Jodhpur

..... regular books of account as having been received from shri shankar daga was an accommodation entry arranged to introduce undisclosed income of the assessee in the regular books of account as ..... bonus and assessing the same as undisclosed income of the assessee in the absence of entry supporting evidence material found during the search the learned departmental representative of revenue has contended .....

Commercial Taxes Officer Vs. Binani Cement Ltd. and anr.

Court: Rajasthan

Reported in: [2002]128STC155(Raj); 2002(1)WLC255; 2002(1)WLN8

..... a vis a new unit under item i all other entries are specific entries so far as incentive envisaged for such special class of ..... and is neither an expansion diversification or pioneer unit therefore the entry of respondent unit within portals of the scheme of 1989 is ..... so as to invite principle generalibus specialias derogant to exclude these entries to operate in the case of new cement unit 32 the .....

Tamilnadu Kalyana Mandapam Owners Association Vs. Union of India and o ...

Court: Chennai

Reported in: 2001(133)ELT36(Mad); [2002]253ITR250(Mad); (2001)2MLJ629; 2006[2]STR438

..... counsel argued that presumably this legislation is under the residuary entry i e entry 97 of the union list list i and therefore ..... impugned legislation 21 let us first consider the argument regarding entry 18 and entry 49 of list ii the thrust of the argument ..... to goods was justified by the language of the legislative entries themselves which referred separately to the different sets of activities .....

Secy. Federn. of Bus-operators Assn. of T.N. Vs. Union of India (Uoi)

Court: Chennai

Reported in: 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49

..... deal with the arguments separately in respect of these two entries viz entry 56 and entry 60 of list ii and examine as to whether ..... legislation did not fall under any of the state legislation entries 62 entry 56 of list ii of vii schedule to constitution of ..... and in our opinion rightly that from the language of entry 56 which entry was being pressed into service by mr prakash learned counsel .....