Explainer - Judgment Search Results

Anil Kumar, Anoop Kumar and Smt. Soma Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (2002)77TTJ(Asr.)560

..... different so the assessing officer had rightly held that no substantial investment could be explained from such cash balance with the aforesaid observations the learned commissioner appeals confirmed the ..... the assessing officer was justified in making the addition because the assessee could not explain the source of investment before the assessing officer after hearing the rival submissions .....

Anand NaraIn Singh Vs. U.P. Secondary Education Service, Selection Boa ...

Court: Allahabad

Reported in: (2001)2UPLBEC959

..... respect of trained graduate grade teachers assistant teachers explanation to rule 11 2 a also explains meaning of the word group the posts of lecturers in an institution are sanctioned subject ..... employers of the teachers and the heads heads of different institution not one cadre31 as explained the state has itself treated each institution as different providing reservation for teachers only posts .....

Mahesh Bhatt Vs. Asstt. Cit

Court: Mumbai

Reported in: (2004)87TTJ(Mumbai)734

..... an incorrect appreciation of facts the assessee has furnished complete explanation and gave bank summaries explaining the entries he further submitted that mrs kiran bhatt had some income from dress ..... explanation before the assessing officer inspite of several opportunities on the other hand it was explained that the coded figures indicate the amounts received in thousands lakhs and the receipt .....

Satnam Singh Chhabra Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Lucknow

Reported in: (2002)74TTJLuck976

..... any manner with this paper baldeo singh proprietor of concern baldeo saree centre could only explain it it is reasonable explanation it is judicially held that an explanation prima facie reasonable ..... respective duties responsibility and adequately the assessee must co operate with the assessing officer to explain the jottings in the seized diary and furnish supporting evidence to meet fair and just .....

Nevada Vs. Hicks

Court: US Supreme Court

..... if not whether such regulatory jurisdiction has been congressionally conferred b in strate we explained that what is necessary to protect tribal self government and control internal relations can ..... 149 recognizing that tribes are unique aggregations possessing attributes of sovereignty however we further explained that the power to tax was subject to constraints not imposed on other governmental .....

Lorillard Tobacco Co. Vs. Reilly

Court: US Supreme Court

..... create consumer protection regulations to restrict advertising and sales practices for tobacco products he explained that the regulations were necessary in order to close holes in the settlement agreement ..... information about tobacco products in a case involving indecent speech on the internet we explained that the governmental interest in protecting children from harmful materials does not justify an .....

Satnam Singh Chhabra Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Lucknow

..... baldeo singh proprietor of concern baldeo sari centre could only explain it it is reasonable explanation it is judicially held that ..... senior departmental representative submitted that the assessee when asked to explain the possession of this paper during the course of search ..... adequately the assessee must co operate with the ao to explain the jottings in the seized diary and furnish supporting evidence .....

Anil Kumar, Anoop Kumar and Smt. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Amritsar

..... not substantially different so the ao had rightly held that no substantial investment could be explained from such cash balance with the aforesaid observations the learned cit a confirmed the action ..... 570 he further observed that no explanation with regard to source of investment had been explained by the assessee and accordingly addition was made on account of unexplained investment the learned .....

income Tax Officer Vs. Bhatia Enterprises

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2003)81TTJ(Chd.)503

..... rs 1 10 lac on different date but he could not explain the source of this deposit before making these deposits the credit ..... also copy of bank account was produced the credits were duly explained since the appellant had proved the identity of the creditor his ..... no 14817 with haryana state co operative bank was not satisfactorily explained therefore holding that shri anil kumar was in a position to .....

United Phosphorus Limited Vs. Joint Cit

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2001)73TTJ(Ahd.)404

..... in the duty exemption scheme with this background the learned commissionerdepartmental representative proceeded to explain that the income by way of benefit receivable as a result of entitlement ..... learned commissionerdepartmental representative observed that the business purpose of such expenditure has not been explained it appears to have been incurred in connection with the customs department we .....