Explain - Judgment Search Results

i.T.C. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(62)ECC591

..... trade channel exhibit a6 is one such internal assessment based on observed prices he also explained that the column retailers margin market shows retailers margin based on observed unit market price ..... a14 page 31 of paper book 4a sent by district manager south to branch managers explains the pricing strategy indicating certain guidelines given by chairman itdb regarding eleven itc brands the .....

Jaya S. Shetty Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1999)69ITD336(Mum.)

..... no discussion in the assessment order on this issue however he explained earlier a reference was made to that flat he submitted ..... in additional ground no c the learned counsel for the assessee explained that assessee has objected to the addition of rs 7 lakhs ..... immaterial for how many assessment years he requires the assessee to explain the details in the first instance therefore this objection is also .....

Smt. Meera Goyal Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

..... regarding the ownership of diamond in view of these facts the assessee could not explain the diamond jewellery therefore the additions were rightly sustained 7 in reply the learned ..... the reconciliation statement in support of this contention assessee produced confirmation from goyal gases ltd explaining that the jewellery found from assessee s possession during the search and seizure operation .....

Roshan Lal Madan Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (1998)67ITD33(Chd.)

..... the tribunal has observed that it was for the assessee to explain the circumstances in which the customs receipt was recovered from the ..... from that mentioned in the receipt has been found to be explained by the tax authorities in the absence of positive evidence on ..... purchased two vcrs and one vcr found at the residence is explained whereas the vcr corresponding to the customs receipt found at the .....

Central Bureau of Investigation Vs. Mulangi Krishnaswamy Ashok Kumar a ...

Court: Mumbai

Reported in: 1999(1)ALLMR126; 1999(2)BomCR771; (1998)3BOMLR228

..... the circumstances relied upon must be such as cannot be explained on any hypothesis except the guilt of the accused the ..... should have scored them out thus this witness had already explained that these two transactions stood cancelled this witness had already ..... may be sufficient gerald orchard of university of canterbury new zealand explains the limited nature of this proposition although it is not .....

Rishab Kumar JaIn Vs. Assistant Commissioner of Income Tax

Court: Delhi

Reported in: (1999)63TTJ(Del)236

..... in his second statement recorded during the search itself and also explained the sources of such availability with relevant persons in the ..... cash of rs 9 280 with the undersigned i have already explained in earlier para about the availability of funds and household ..... that the amount found during the course of search stands fully explained and the same thereforee may kindly be accepted 5 the assessing .....

Mohammad Shaffi and ors. Vs. State of J. and K.

Court: Jammu and Kashmir

Reported in: 1999CriLJ2020

..... and inflicted injuries in the occurrence the prosecution has not explained the injuries on the person of the accused which in ..... doubt it is not the obligation of the prosecution to explain the minor superfluous or self inflicted injuries however looking to ..... of the nature received by above three accused are not explained which has rendered the version of the prosecution doubtful consequential .....

Eastern Enterprises Vs. Apfel

Court: US Supreme Court

..... eastern s contention that the act unreasonably interferes with its investment backed expectations explaining that the pattern of federal intervention in the coal industry and eastern s ..... maccormick r summers eds 1991 discussing prohibition against retroactive legislation retroactive legislation we have explained presents problems of unfairness that are more serious than those posed by prospective .....

Elcon Finlease and Industries Ltd. Vs. Deputy Commissioner of Income T ...

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... been duly recorded in the regular books of account and explained so during the course of assessment proceedings the addition is ..... nor produced subsequently the position of the cash was explained by the assessee during the course of assessment proceedings as ..... for the assessee submitted that the disputed amounts are clearly explainable as under reference of amount explanation seized rs documents annexure .....

Smt. Neena Syal Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (1999)70ITD62(Chd.)

..... figure of rs 32 02 908 the assessee further filed reconciliation statement of expenditure and explained the expenditure incurred on cost of construction with reference to balance sheet as drawn ..... be used for assessment purposes he therefore submitted that the assessee is still required to explain the source of jewellery learned departmental representative also referred to decision of hon ble supreme .....