Explanation - Judgment Search Results

“35. in the Instant Case the Explanation Furnished by the Vs. Prem S ...

Court: Punjab and Haryana

..... it was noted by the trial judge as under 35 in the instant case the explanation furnished by the prosecution witnesses to explain the delay does not satisfy the judicious conscious ..... and several other persons from the people gathered there there is no count not any explanation from the prosecution as to what was the fact of information received by the police .....

Ambika Agro Suppliers Vs. Ito, Wd. 2(6), Jalgaon

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2005)95ITD326(Pune.)

..... payee was trading it was claimed that the assessing officer was satisfied with the above explanation of the assessee as regards verification in respect of creditors it was submitted that both ..... as assessing officer and therefore he was required to make necessary enquiry before accepting the explanation of the assessee which was not supported by cogent evidence the assessing officer was also .....

Menon and Menon (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (1991)36ITD98(Pune.)

..... referring to the amendment made to section 263 especially insertion of explanation thereto the learned counsel for the assessee submitted that the ..... kharawala supra and p muncherji amp co supra were followed 5 explanation to section 263 was being inserted by the finance act ..... the issues actually considered and decided in appeal in terms of explanation c to section 263 in other words the bombay high .....

Commissioner of Income-tax Vs. Emery Stone Mfg. Co.

Court: Rajasthan

Reported in: (1995)126CTR(Raj)345; [1995]213ITR843(Raj); [1995]83TAXMAN643(Raj)

..... shall be taken to be twenty five thousand rupees explanation 1 explanation 2 explanation 3 where before the date of acquisition by the ..... and against the assessee no order as to costs explanation 1 explanation 2 explanation 3 where before the date of acquisition by the ..... claimed thereon the assessing authority was bound to consider the explanation simply because the facts have been disclosed by the .....

Gopal Glass Works Pvt. Ltd. Vs. Commissioner of Income-tax

Court: Gujarat

Reported in: (2001)165CTR(Guj)620; [2001]252ITR354(Guj)

..... it is considered that a return of income is defective the explanation lists the defects the first defect mentioned is that the ..... attached statement gives the relevant information again clause e of the explanation requires that where the accounts of the assessee have been audited ..... and accepting the contention that clause bb and clause d under explanation to sub section 9 of section 139 are not covered .....

Shree Kishan Vs. Commissioner of Income-tax

Court: Allahabad

Reported in: (1987)65CTR(All)303; [1988]173ITR541(All); [1987]33TAXMAN91(All)

..... 3 the commissioner rejected the prayer holding that the provisions of explanation 2 to section 273a were not attracted in the present case ..... good faith a disclosure of such particulars 5 a perusal of explanation 2 above makes it clear that there are two essential ..... there is full compliance with these two requirements the benefit under explanation 2 to section 273a would not be available 6 whether .....

In Re: B, an Advocate

Court: Allahabad

Reported in: AIR1935All1023; 159Ind.Cas.561

..... previous conviction would be relevant as evidence of bad character under explanations 1 and 2 the fact that a man had been convicted ..... are described as owners of the lakshmi flour mills ballia the explanation offered by trijugi was that at the time of the execution ..... previous conviction would be relevant as evidence of bad character under explanations 1 and 2 the fact that a man had been convicted .....

Cit Vs. Damani Brothers

Court: Supreme Court of India

Reported in: [2003]259ITR475(SC)

..... as a regular assessment for the purposes of this section explanation 3 in explanation 1 and in sub section 3 tax on the total ..... the assessing authority the appellate authority or the revisional authority and explanation 1 v to section 153 3 makes it clear that extension ..... and which is taken into account in computing such total income explanation 2 where in relation to an assessment year an assessment is .....

Sushil Kumar Vs. Neelam

Court: Punjab and Haryana

Reported in: 2004CriLJ3690; I(2005)DMC619

..... situation whether the respondent former wife can claim maintenance from her husband explanation b to sub section 1 of section 125 of the code clearly ..... code by a divorced wife is based on the foundation provided under explanation b to sub section 1 of section 125 of the code ..... is no merit in this petition and the same is hereby dismissed explanation b to sub section 1 of section 125 of the code clearly .....

Commissioner of Income-tax Vs. Anand Bahri Steel and Wire Products

Court: Madhya Pradesh

Reported in: (1981)21CTR(MP)166; [1982]133ITR365(MP)

..... case of assets being cash in hand or bank the amount thereof explanation 1 in this rule computation period means the period for which ..... or business of the hotel are computed under sections 28 to 43a explanation 2 the value of any building machinery or plant or any part ..... undertaking or as the case may be the business of the hotel explanation 3 where the cost of any asset has been satisfied otherwise .....