Entry - Year 2002 - Judgments

Mar 22 2002 (HC)

Sushil Kumar Sharma and ors. Vs. Director of Entry Taxes and ors.

Court: Kolkata

Decided on: Mar-22-2002

Reported in: (2002)3CALLT395(HC)

..... appropriate provision of law it appears from section 19 of the taxes on entry of goods into calcutta metropolitan area act 1972 that such refund will ..... any nominate person as dealer if one does not receive the goods upon entry and goods are sold to third party he or she may be ..... his own account or on account of a principal causes entry or takes delivery or entitled to take delivery of the goods onsuch .....

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Oct 22 2002 (HC)

Haryana Organics (a Unit of Globus Agromics Limited) Vs. the State of ...

Court: Punjab and Haryana

Decided on: Oct-22-2002

Reported in: (2003)133PLR265; [2003]132STC397(P& H)

..... has to be kept in view while interpreting the aforesaid entry thus entry no 10 of the negative list was meant to cover ..... manufacturing ethyl alcohol using molasses as a raw material whereas under entry no 10 only non molasses alcohol industries are eligible for the ..... industries based on ethyl alcohol manufactured from non molasses or that entry 10 would cover only those industries which are based on .....

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Jan 11 2002 (TRI)

Commissioner of Customs, Chennai Vs. Pos Hyundai Steel Mfg.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Decided on: Jan-11-2002

Reported in: (2002)(81)ECC156

..... of the document thus the corrections made in the bill of entry of entries like number of packages etc would date back to 1 6 ..... with respect to the exchange rate will render the bill of entry incomplete for presentation they also distinguished the judgment of the apex ..... be followed in the import section in admitting the bill of entry especially during the budget period exists in chapter iii of the .....

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Nov 29 2002 (TRI)

Ramoji Rao Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on: Nov-29-2002

Reported in: (2003)(161)ELT494Tri(Bang.)

..... scale shelving ornamental architectural features for example flutings cupolas dovecotes etc the articles conceived under entry 39 25 or under chapter note 11 to chapter 39 have commercial identity and ..... exquisite pieces of art proceedings holding them as liable to duty classifying them under entries and denying exemptions and alleging suppression and fraud is dearly not maintainable these aspects .....

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Feb 18 2002 (TRI)

Dhunjibhoy Stud and Agricultural Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Pune

Decided on: Feb-18-2002

Reported in: (2002)82ITD18(Pune.)

..... rejecting department s reference the bombay high court held that mere entries in the accounts regarding payments to the assessee was not ..... sufficient as there was no guarantee that the entries were genuine the hon ble bombay high court inter alia ..... tribunal and the bombay high court the corroborative evidence i e entries recorded in the ledger were also rejected however in the .....

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Feb 18 2002 (TRI)

Dhunjibhoy Stud and Agricultural Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Pune

Decided on: Feb-18-2002

Reported in: (2000)82ITD18(Pune.)

..... rejecting department s reference the bombay high court held that mere entries in the accounts regarding payments to the assessee was not ..... sufficient as there was no guarantee that the entries were genuine the hon ble bombay high court inter alia ..... tribunal and the bombay high court the corroborative evidence i e entries recorded in the ledger were also rejected however in the .....

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Apr 05 2002 (TRI)

S.P. Goyal Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Apr-05-2002

Reported in: (2002)82ITD85(Mum.)

..... books of account shall not alone be sufficient evidence to charge any person with liability entries even if relevant are only corroborative evidence independent evidence as to the trustworthiness of ..... department should have brought on record some independent evidence as to the trustworthiness of the entries necessary to fasten liability on the assessee keeping in view the facts and circumstances .....

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Aug 28 2002 (TRI)

Cas Card Finance Ltd., Rathore Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Aug-28-2002

Reported in: (2003)78TTJ(Ahd.)55

..... of account or other documents or transactions where such money bullion jewellery valuable article thing entry in the books of account or other document or transaction represents wholly or partly income ..... books of account represents the income of the assessee from undisclosed sources in regular assessment entry coupled with unsatisfactory explanation of its source by the assessee empowers the ao to .....

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Nov 21 2002 (HC)

Parkasho Devi and ors. Vs. Tarsem Lal and anr.

Court: Punjab and Haryana

Decided on: Nov-21-2002

Reported in: AIR2003P& H245

..... of law is involved in this appeal whether the subsequent revenue entries in favour of the defendants could be made the basis ..... the learned additional district judge placing reliance on the later revenue entries reversed the findings of the learned trial court and held ..... was proved on the record in view of the later revenue entries in my opinion the learned additional district judge while accepting .....

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Jul 03 2002 (HC)

Kongu Engineering College Represented by Its Correspondent, Mr. M.N. R ...

Court: Chennai

Decided on: Jul-03-2002

Reported in: (2002)2MLJ777

..... regards the education in technical and scientific institutions not falling within entry 64 of list i would have to be judged having regard ..... whether it impinges on the field reserved for the union under entry 66 in other words the validity of state legislation would depend ..... of education prescribed by the union in exercise of powers under entry 66 of list i this would be consistent with promoting higher .....

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