Fallacious - Year 1997 - Judgments

Sep 17 1997 (HC)

Commissioner of Income-tax Vs. Schlumberger Sea Co. Inc.

Court: Kolkata

Decided on: Sep-17-1997

Reported in: [2003]264ITR331(Cal)

..... court pronouncement saw the light of the day there is a logical fallacy in this the challenge to section 154 order is not a challenge ..... questions are referred to us with respect this is again a logical fallacy if it is a matter of debate and dispute whether the ..... in section 44bb is not chargeable to tax it would be logically fallacious to use the taxability of 10 per cent which is expressly provided .....

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Jan 16 1997 (TRI)

Cc Vs. Kunal Metals (P) Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jan-16-1997

Reported in: (1997)(69)LC537Tri(Delhi)

..... marketed and used therefore the certificate issued by the said petra brass factory is a fallacious certificate it is also surprising to note that this certificate of 21 8 1991 was ..... that the investigating authorities would have adopted third degree method and accept function is a fallacious argument and does not meet the eye of the law such an argument is not .....

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Mar 29 1997 (SC)

National Rayon Corporation Ltd. Etc. Vs. Commissioner of Income Tax.

Court: Supreme Court of India

Decided on: Mar-29-1997

Reported in: (1997)142CTR(SC)202

..... did not exist on the relevant date it must be regarded as a reserve the fallacy underlying the contention becomes apparent if the negative and non exhaustive aspects of the definition ..... court in vazir sultans case supra this argument of the assessee was held to be fallacious page 571 of the report 10 there is another aspect of this case in the .....

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Sep 05 1997 (TRI)

Growth Leasing and Finance Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Sep-05-1997

Reported in: (1998)66ITD67(Ahd.)

..... when it is no more than a mere right to receive this argument involves the fallacy that profits do not accrue unless and until they are actually computed the computation of ..... does not accrue unless and until they are actually computed has been held to be fallacious 5 in the case of morvi industries ltd vs cit 1971 82 itr 835 sc .....

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Jul 29 1997 (SC)

National Rayon Corporation Ltd. Etc. Vs. Commissioner of Income-tax

Court: Supreme Court of India

Decided on: Jul-29-1997

Reported in: AIR1997SC3487; [1997]227ITR764(SC); JT1997(7)SC372; 1997(5)SCALE415; (1997)7SCC56; [1997]Supp3SCR140

..... did not exist on the relevant date it must be regarded as a reserve the fallacy underlying the contention becomes apparent if the negative and non exhaustive aspects of the definition ..... s case 1981 132itr559 sc supra this argument of the assessee was held to be fallacious page 571 of the report 16 there is another aspect of this case in the .....

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Jul 08 1997 (HC)

Mitthu Lal Vs. Kundan Lal

Court: Rajasthan

Decided on: Jul-08-1997

Reported in: AIR1998Raj159; 1997(3)WLC353

arun madan j 1 this second appeal has been preferred before this court by the defendant appellant who is a...

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Sep 05 1997 (TRI)

Growth Leasing and Finance Ltd. Vs. Income-tax Officer.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Sep-05-1997

Reported in: (1997)59TTJ(Ahd.)772

..... when it is no more than a mere right to receive this argument involves the fallacy that profits do not accrue unless and until they are actually computed the computation of ..... does not accrue unless and until they are actually computed has been held to be fallacious 5 in the case of morvi industries ltd vs cit 1971 82 itr 835 sc .....

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Sep 09 1997 (HC)

R and D Enterprises (Exports) Vs. Air France

Court: Delhi

Decided on: Sep-09-1997

Reported in: 1997VAD(Delhi)570; AIR1998Delhi193; 70(1997)DLT63; 1997(43)DRJ443

..... for fixing rate of exchange is the date of the decree 8 the contention is fallacious what rule 22 in the second schedule lays down is the outside limit of compensation .....

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Sep 19 1997 (HC)