Explain - Judgment Search Results

Shri K.P. Agarwal Vs. A.C.i.T.

Court: Income Tax Appellate Tribunal ITAT Agra

..... the search the assessee s statement was recorded wherein he has explained that the cash found represent cash of various other concerns ..... at the time of search and found from his premises stood explained the said evidences have been simply ignored by the department ..... set out in detail above the sources of funds have been explained by the assessee adequately and sufficient cash balances was available .....

Hamdan Vs. Rumsfeld

Court: US Supreme Court

..... congress has prescribed these guarantees for courts martial and no evident practical need explains the departures here for these reasons the commission cannot be considered regularly constituted ..... preserved the president s unfettered authority to prescribe military commission procedure the court explained b y thus recognizing military commissions in order to preserve their traditional jurisdiction over .....

Mange Ram Mittal Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2006)103ITD389(Delhi)

..... the course of assessment proceedings the assessee was asked to explain a number of issues and granted opportunities to cross examine ..... one pushkar s o kishan lal who in his statement explained entries in the manner abovementioned similarly some other salesmen who ..... necessary evidence the learned ao held that the burden to satisfactorily explain the cash credit rested upon the assessee it was also .....

Slocum Investment P. Ltd. (Now Vs. the Deputy Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

..... advancing moneys on interest and maintaining controlling stake over specific companies it was also explained that the assessee company has acquired shares of various companies quoted as well as ..... business was to provide it consulting and business process management the following chart will explain the position of shareholding the three indian investment co mpanies namely hcl corporation ltd .....

Mange Ram Mittal Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Delhi

..... other salesmen who wrote daily sales report identified their reports as written by them and explained the contents 10 the learned assessing officer found that on some summary sheets there were ..... difficult to get necessary evidence the learned assessing officer held that the burden to satisfactorily explain the cash credit rested upon the assessee it was also settled legal position that ingredients .....

Asstt. Cit Vs. Ranjit Singh Ghuman

Court: Income Tax Appellate Tribunal ITAT Amritsar

..... interest at different rates when the assessee was confronted with these documents and asked to explain the nature of transactions recorded therein the assessee submitted that such transactions pertained to ..... with some corroborative evidence but the assessee chose to give evasive reply instead of explaining the nature of entries similarly the reasoning of the learned commissioner appeals that the .....

Sukh Ram Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2006)99ITD417(Delhi)

..... made substantial investment in the following immovable properties the assessing officer required the assessee to explain the source of funds utilized for making the aforesaid investments in reply filed on ..... course of block assessment proceedings since the same was a subject matter of regular assessment explaining further hon ble calcutta high court observed that a composite reading of the relevant .....

Slocum Investment (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2006)101TTJ(Delhi)558

..... lending advancing moneys on interest and maintaining controlling stake over specific companies it was also explained that the assessee company has acquired shares of various companies quoted as well as ..... was to provide income tax consulting and business process management the following chart will explain the position of shareholding hcl corporation ltd slocum investment p ltd shiv nadar investment .....

Nagurao Malku Gadge Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... 69a of the act because under section 68 of the act assessee is supposed to explain creditworthiness of the creditor apart from demonstrating genuineness of transactions as well as identifying the ..... found at his residence the yardstick or degree of evidence under both the proceedings for explaining the position of assessee are different therefore merely on account of assessee s acquittal by .....

Bajaj Auto Ltd. Vs. Dcit, Sr-43

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2007)105ITD287(Mum.)

..... the individual depreciation allowance attributable to the two wheeler unit 4 the learned senior counsel explained this position on the basis of certain examples narrated in the course of hearing ..... the acquisition cost and disposal proceeds of assets falling under that particular block he therefore explained that as the machinery to compute the depreciation fails no depreciation attributable to the .....