Explainer - Judgment Search Results

Ranjit Singh Vs. State

Court: Delhi

Reported in: 1997VAD(Delhi)689; 69(1997)DLT188

..... kumar srivastava supra the supreme court recommended a cautious approach in appreciating circumstantial evidence and explained the kind of hypothesis that must be negatived on evidence to secure conviction of the ..... was specifically asked about the delay and the reasons therefore but he was unable to explain the conduct in not promptly recording statements of the alleged eye witnesses first moreover .....

D.K. Gupta Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

..... for block assessment purposes 11 1 the learned authorised representative explained that wedding of daughter of assessee s sister in law ..... estimated or projected figure the assessee was under obligation to explain exactly what these figures cannot in absence of specific explanation ..... becase the paper was found from the assessee who has explained the nature of notings thereon thus dicharging initial onus .....

Late S. Ayyakannu by Lr Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Madras

..... in private limited company has been brought to my knowledge to explain the acquisition of these demand drafts it is therefore held that ..... hence this case law is not applicable source has to be explained before deciding whether a receipt falls under the category of capital ..... to private limited company has been brought to my knowledge to explain the acquisition of these demand drafts it is therefore held .....

William Jacks and Co. (India) Ltd. Vs. Skipper Sales Pvt. Ltd. and ors ...

Court: Delhi

Reported in: 1997VIAD(Delhi)357; 69(1997)DLT36

..... he relied upon aiyar s judicial dictionary 11th edition which would explain the words due course of law the passage is as follows ..... possession in fact but in law also the learned counsel submitted explaining the meaning of sealing he referred to aiyar judicial dictionary 11 ..... co the witness examined on behalf of the plaintiff has not explained the relevancy of these two statement of accounts 90 after .....

Late S. Awakannu by Lr Vs. Assistant Commissioner of Income Tax

Court: Chennai

Reported in: (1998)62TTJ(Mad)233

..... in private limited company has been brought to my knowledge to explain the acquisition of these demand drafts it is therefore held that ..... hence this case law is not applicable source has to be explained before deciding whether a receipt falls under the category of capital ..... to private limited company has been brought to my knowledge to explain the acquisition of these demand drafts it is therefore held .....

Deputy Commissioner of Income Tax Vs. Nagarjuna Investment Trust Ltd.

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1998)65ITD17(Hyd.)

..... hire purchase and leasing business is also in conformity with the well known accounting principles explained in various commentaries by eminent authors such as book of advance accounts by shukla ..... in relation to apportionment of interest income in relation to hire purchase agreement has been explained as under the methods mostly prevalent according to the institute of chartered accountants in .....

A.K. Mishra Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (1998)64ITD37(Pat.)

..... before the assessing officer the other lenders appeared before him and explained on oath their sources for giving loans to the assessee for ..... co operative colony b s city the assessee was asked to explain the sources of this investment the assessee has given the ..... tax act the question whether the source of expenditure is satisfactorily explained or not cannot be decided arbitrarily but has to be .....

Clinton Vs. Jones

Court: US Supreme Court

..... inapplicable to unofficial conduct in cases involving prosecutors legislators and judges we have repeatedly explained that the immunity serves the public interest in enabling such officials to perform their ..... prove a practically necessary institutional safeguard for these reasons i think it important to explain how the constitution s text history and precedent support this principle of judicial .....

Assistant Commissioner of Vs. Shree Krishna Salt Industries

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... assessee was not confronted about this it has however been explained that the transaction related to the export through reh bombay ..... the first appellate authority having regard to the facts and circumstances explained deleted the addition made of rs 8 68 941 with ..... considered the facts we on the appreciation of facts and circumstances explained see sufficient merit and substance in the case of the .....

State Vs. Ajay Kumar Singh and ors.

Court: Delhi

Reported in: 1998IAD(Delhi)639; 69(1997)DLT797

..... these things were put to naval in crossexamination and he has explained that the police officer who recorded his first statement was not ..... around the wounds of these two injured persons this can be explained by the fact that dr misra might not have so closely ..... place regarding the rcr daily diary the learned counsel for the state explained that the rcr records are destroyed within two years as per .....