Explanative - 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 .....

J. Jayalalitha and Others Vs. State, By the Superintendent of Police, ...

Court: Karnataka

..... the accused to prove his innocence the absence of explanation or false explanation is no doubt a circumstance that is sometimes relied ..... to our department rules regarding the property when they asked explanation from the first respondent why they did not point out ..... lack of deep study of the documents filed and the explanation offered by the appellant appellant jaya publication sasi enterprises have .....

Govindram M. Oberoi Vs. Income Tax Officer.

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (1997)57TTJ(Pune.)1

..... should be discarded even though proper reasons are shown because he had not given such explanation in the beginning these points have arisen for our consideration because the learned departmental ..... reasonably in arriving at an inference against the assessee 28 regarding juneja and chug the explanations given are far from satisfactory the assessee has never explained satisfactorily how these persons .....

Pro Sportify Pvt. Ltd. Vs.the Commissioner of Entertainment Tax, Gnctd

Court: Delhi

..... it abundantly clear that the legislature was not competent to introduce the impugned explanation furthermore by giving retrospective effect to the amendment and by retrospectively enlarging the ..... or non residential place of subscriber s premises directly to the satellite or otherwise explanation any subscription raised contribution received or donation collected in connection with an entertainment .....

State of Karnataka Vs. Sri Jagadev Biradar

Court: Karnataka

..... motor vehicles including chassis requiring temporary registration it is noted that the explanation has been renumbered as explanation 1 and explanation 2 has been inserted to section 3 1 by amendment act ..... combined reading of section 3 1 which is the charging section together with the explanations particularly explanation 2 clearly brings out the intention of the legislature to tax a motor vehicle .....

Manish Kumar Vs. Union Of India

Court: Supreme Court of India

..... and the disentitlement is qua itself 241 now let us turn to the first explanation the explanation declares that for the purpose of section 11 a corporate debtor includes a corporate ..... definition of the word corporate applicant 243 now let us consider finally the impugned explanation the impugned explanation came to be inserted by the impugned amendment apparently interpreting section 11 there .....

J.Alex Ponseelan Vs. 1.The Director General of Police,

Court: Chennai

..... admitting that there is some confusion in the understanding of the language by which the explanation has been stated that issue can however be appropriately addressed by the government by suitably ..... appointment though a person who honourably acquitted is eligible to get the public appointment hence explanation 1 to the rule is a hostile discrimination and not a reasonable classification comparing to .....

Gujarat Credit Corp. Ltd. Vs. Acit

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2008)113ITD133(Ahd.)

..... revenue authority to impose penalty that therefore it would depend upon the acceptability of the explanation offered by the appellant in the background of the statutory provisions as prevailing at ..... had not concealed the particulars of income nor furnished inaccurate particulars of its income the explanation offered by the appellant is not without any basis and foundation and was substantiated and .....

Yucca Finvest (P.) Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2006)101ITD403(Mum.)

..... 8 that the learned commissioner of income tax appeals ought to have appreciated that the explanation being a deeming provision should be strictly construed your petitioners place reliance on several ..... to be examined first whether the assessee comes within the exception provided in the said explanation speculation loss is not permitted to be adjusted against business profit this restriction is .....

T. N. Sridharan Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (2000)242ITR55(Mad.)

..... the appellate commissioner to the uncorroborated statement that the assessee contradicted himself in giving the explanation the explanation given at the time of the visit of the officers under section 132 was ..... are enabling provisions for making certain additions if the assessee fails to give an explanation or the explanation given by the assessee is not to the satisfaction of the income tax officer .....