Exclude - Judgment Search Results

ifb Agro Industries Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT West Bengal

Reported in: (2003)261ITR17Cal

..... receipts of export incentives revenue s contention is that when particular items alone are excluded the general meaning excluding only those specified enumerated receipts should be given to the term 9 what ..... included anything which has a nexus with the sale proceeds correspondingly they show that they exclude everything which has no nexus with the sale proceeds that the turnover should be restricted .....

Mahakoshal Engineers and Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (2003)85ITD267(Nag.)

..... furnish a period of such audit under that subsection shall be excluded explanation 2 for the removal of doubts it is hereby ..... on which the auditor actually furnished his report has to be excluded cannot be accepted the further argument of the learned departmental representative ..... to furnish a report under section 142 2a has to be excluded in computing the period of limitation for making assessment or .....

Shri Bikash Chandra Saha Vs. State of West Bengal and ors.

Court: Kolkata

Reported in: (2003)1CALLT43(HC)

..... annexure h by the competent authority certifying that the petitioner belongs to the sunri excluding saha community which is recognized as a scheduled caste under the constitution scheduled caste ..... petitioner s family are saha by caste the president afterconsultation with the governor has excluded saha a liquor businesscommunity as scheduled caste though some scheduled castes by namesunri adopted .....

Surendra Engineering Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2003)86ITD121(Mum.)

..... in convertible foreign exchange of any goods or merchandise which are exported out of india excluding freight and insurance attributable to the transport of the goods all these provisions strengthen the ..... to have been incurred in connection with other activities or receipts will have to be excluded the so called definition of indirect costs must receive a reasonable interpretation having regard to .....

AshwIn K. Doshi, Pankaj G. Joshi, Vs. Securities and Exchange Board of ...

Court: SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

..... 45 if the total voting capital of the target company without excluding alleged attached shares is taken into consideration therefore i find ..... so long the shares carry voting rights they can not be excluded for the purpose of computing the percentage holding prescribed in ..... 123 the respondent s argument that since pledge has been specifically excluded from the scope of the regulation in the case of .....

Scooter India Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2002)LC654Tri(Delhi)

..... in the application motor vehicles principally designed for the transport of more than six persons excluding the driver motor vehicles principally designed for thetransport of more than six persons but not ..... other motor vehicles princi pally designed for the transport of not more than six persons excluding the driver in cluding racing cars special purpose motor vehicles other than those principally .....

Shri Ram Refrigeration India Ltd. Vs. Commissioner of Sur-tax, Delhi

Court: Delhi

Reported in: 100(2002)DLT414

..... chargeable profits the value of the asset from which that income arises would be correspondingly excluded from the capital the tribunal dismissed the said appeal of the assessed company holding ..... engineering by restricting competition further equitable distribution of wealth rule 1 of the i schedule excludes certain incomes from the computation of chargeable profits and rule 2 of the second schedule .....

Shri Ram Refrigeration India Ltd. Vs. Commissioner of Surtax

Court: Delhi

Reported in: [2002]124TAXMAN446(Delhi)

..... chargeable profits the value of the asset from which that income arises would be correspondingly excluded from the capital the tribunal dismissed the said appeal of the assessed company holding 10 ..... by restricting competition and further equitable distribution of wealth rule 1 of the i schedule excludes certain incomes from the computation of chargeable profits and rule 2 of the second schedule .....

Assistant Commissioner of Wealth Vs. Major S. Qureshi

Court: Income Tax Appellate Tribunal ITAT Lucknow

Reported in: (2003)78TTJLuck474

..... after accepting the plea of the assessee he directed the wto to exclude the value of this property from the net wealth 11 before us ..... did not object to this transaction of gift major s qureshi also excluded this property from his wealth tax returns and income from this property ..... property did not belong to him and therefore it is to be excluded from his net wealth after the amendment as well as before .....

Siddhartha Tubes Ltd. Vs. Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Indore

Reported in: (2003)85ITD316Indore

..... job work receipt while computing deduction under section 80hhc commissioner invoked section 263 to exclude job work receipt while computing deduction under section 80hhc was justified order of asessing ..... s 263 validitywhile computing deduction under sections 80hh and 80 i assessing officer not excluding export incentive earned from sale of export entitlement commissioner was justified in revising .....