Explainer - Judgment Search Results

Mahendra Chimanlal Shah Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1994)51ITD244(Ahd.)

..... 4 read with explanations to section 271 1 c itistheduty of the authorised officers to explain the relevant requirements of these provisions and he must at least put the relevant ..... qunatum appeal that the assessee has taken shifting and mutually contradictory stands in relation to explaining the source of the said deposits such mutually contradictory and shifting explanations given during the .....

In Re: Mafatlal Industries Ltd.

Court: Gujarat

Reported in: [1995]84CompCas230(Guj)

..... shall be sent also a statement setting forth the terms of compromise or arrangement and explaining its effect and in particular stating any material interests of the directors managing director or ..... section should incorporate only specified items such as terms of compromise or arrangement and must explain the terms of such compromise arrangement or amalgamation it is quite clear that what has .....

Kartar Singh Vs. State of Punjab.

Court: Supreme Court of India

Reported in: 1994SCC(3)569; JT1994(2)423

..... subjective satisfaction on the reasons given in the motion or any material placed before him explaining the exigencies of the situation prevailing in the state which has necessitated the central ..... and discredit democracy the terrorism with which our country is faced has been described as explained earlier is sponsored terrorism terrorism whether it is sponsored or revolutionary or even political .....

income-tax Officer Vs. Goyal Trading Co.

Court: Income Tax Appellate Tribunal ITAT Allahabad

..... hissaria brothers and the concerned four parties 9 the assessee explained that the payments were made on account of purchase of ..... about the transactions made with the parties at calcutta who explained the position with regard to these transactions but the income ..... january 19 1990 in the ordersheet requesting the assessee to explain the reasons for making payment of difference to messrs tribeni .....

international Research Park Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1994)50ITD37(Delhi)

..... any retrospectivity or clarification nor is there any suggestion to this effect in the memorandum explaining the introduction of these provisions he therefore asked how it could then be construed as ..... which is entitled for great weight the said prospective amendment as well as the memorandum explaining the provisions at the time of introducing the bill in parliament would inferentially suggest that .....

Devilal Gherilal Shah Vs. Deputy Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1995)52TTJ(Ahd.)618

..... huge additions it was submitted that all the loose papers were explained during the course of proceeding under s 132 5 and hence ..... item of gold ornaments found from the residence of the assessee were explained and therefore released in the proceedings under s 132 5 the ..... and his brother shri rakesh who is living with him to explain this small expenses in fact this cannot be treated as investment .....

U.P. Ceramics and Potteries Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1995)52ITD334(Delhi)

..... of the contention that the discrepancies pointed out by the assessing officer had been satisfactorily explained 6 the learned counsel further contended that assessee had been paying incentive bonus in the ..... making fair assessments when certain material is thought to be incriminating assessee is bound to explain and furnish necessary evidence when an explanation is furnished by the assessee which is .....

U.S. Term Limits, Inc. Vs. Thornton

Court: US Supreme Court

..... the integrity of the political process by preventing interparty raiding id at 731 and explained that the specific requirements applicable to independents were expressive of a general state ..... age citizenship and inhabitancy requirements that the framers considered essential madison s comments readily explain why the framers did not merely incorporate the state qualifications for congress but they .....

Kamal Singh and ors. Vs. State of Madhya Pradesh

Court: Madhya Pradesh

Reported in: 1995CriLJ1834

..... some of the witnesses were injured but since they did not explain the injuries of the appellants the prosecution story becomes doubtful 33 ..... inflicted nor self suffered nor self sustained and they are not explained by the prosecution the entire prosecution case has to be ..... the prosecution case is doubtful injuries of the appellants were not explained on the same set of evidence some of the co accused .....

Nikhil Shah Vs. the Union of India (Uoi), Through the Secretary to the ...

Court: Mumbai

Reported in: 1995(1)BomCR141

..... question is always one of the fact which has to be explained by the detaining authority or the competent authority by filing affidavit ..... no affidavit or other material is placed before the court to explain the reason for executing the detention order when the detenu was ..... order now the question is whether this delay has been properly explained to the satisfaction of the court or not from the affidavit .....