Exclude - Judgment Search Results

Assistant Commissioner of Income Vs. Asea Brown Boveri Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2007)11TTJ(Mum.)502

..... the business profits the then existing formula became unworkable hence by amendment such receipts were excluded a reading of clauses b and ba of the explanation clearly indicates that the legislature ..... provided under clause ba to the explanation further establish that the legislature clearly intended to exclude all receipts which have no nexus with the sale proceeds from the export activity 14 .....

Shri Umesh Tukaram Kamble and ors. Vs. Shri Shamrao Sakharam Patil and ...

Court: Mumbai

Reported in: 2008(1)BomCR639; 2008(2)MhLj727

..... the former legislation and the provisions of the limitation act are excluded having regard to the scheme and object of the provisions contained ..... sections 4 to 24 of the limitation act 1963 are not excluded in their application to a proceeding before the civil judge ..... is clear that the provisions of the limitation act are necessarily excluded then the benefits conferred therein cannot be called in aid .....

The State of Tamil Nadu, Rep. by the Commissioner and Secretary to Gov ...

Court: Chennai

Reported in: 2007(1)CTC513

..... p 32 to the special commissioner commissioner of land acquisition to exclude the land in question from the limits of the wild ..... however under the unamended provisions the collector was either required to exclude such land from the limits of the proposed sanctuary or ..... are still available to be exploited after the area was excluded however from the above document alone which was inter departmental .....

M.M.T.C. Limited Vs. Dy. Commissioner of I. Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

..... quarter rent gains on exchange and grant in aid were also excluded from profit of the business of the assessee in terms of ..... cost and while computing adjusted profits of the business the assessing officer excluded 90 of the gross interest amounting to rs 22 18 23 ..... of the fact that if this income from other sources is excluded and separately assessed the business income will come to negative figure .....

Voltas Ltd. Vs. Asstt. Cwt

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2008)113ITD19(Mum.)

..... would become redundant according to the learned authorized representative for the assessee the question of excluding month to month leases or leases for a period not exceeding one year in such ..... assessment year under consideration 16 the expression ownership meaning legal ownership had the effect of excluding cases where an assessee possessed all rights to an1 immovable property except the husk of .....

Dy. Cit Vs. Binary Semantics Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

..... assessee claimed deduction under section 80hhd in respect of this activity also the assessing officer excluded the sum received by the assessee through its money changing activity for computing deduction ..... the numerator and the denominator the definition c the export turnover in section 10a excludes from its ambit any expenses incurred in foreign exchange in providing technical services outside .....

Maya Spinners Ltd. Vs. Dy. Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Indore

..... the commissioner under sub section 2 of that section shall be excluded provided that where immediately after the exclusion of the aforesaid ..... in certain circumstances the time is extended or certain periods are excluded from the period of limitation 49 2 in cases where ..... on which the assessee furnishes a report of such audit is excluded while reckoning the period of limitation for completion of the .....

Voltas Ltd. Vs. Asst. Cwt

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2008)301ITR217(Mum.)

..... would become redundant according to the learned authorized representative for the assessee the question of excluding month to month leases or leases for a period not exceeding one year in such ..... assessment year under consideration 16 the expression ownership meaning legal ownership had the effect of excluding cases where an assessee possessed all rights to an immovable property except the husk of .....

Parents Involved in Community Schools Vs. Seattle School Dist. No. 1

Court: US Supreme Court

..... found no case that otherwise repudiated this constitutional asymmetry between that which seeks to exclude and that which seeks to include members of minority races what does the plurality ..... clause ratified following the civil war has always distinguished in practice between state action that excludes and thereby subordinates racial minorities and state action that seeks to bring together people .....

The Commissioner, Trade Tax Vs. Ankit Traders

Court: Allahabad

Reported in: (2008)18VST149(All)

..... english and hindi version reveals that the cattle feed has been excluded from the entry cattle fodder the word cattle feed is after ..... 10 1994 by notification no tt 3041 whereunder cattle feed was excluded from cattle fodder as mentioned in the entry at serial ..... view that the cattle feed manufactured by the dealer is specifically excluded from the entry cattle fodder and therefore not exempted from tax .....