Foregoers - Judgment Search Results

State Bank of India Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(81)ELT81TriDel

..... rightly added the countrywide licence fee to transaction value for the foregoing reasons i see no reason to interfere with the impugned order ..... on the due date without prejudice to the generality of the foregoing customs and import duties and octroi if any leviable on the ..... of sbi and the licensed sites c in addition to the foregoing sbi s auditors shall be permitted access under conditions of .....

Agricultural Produce Marketing Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1996)57ITD109(Delhi)

..... which the market fund may be expanded in view of the foregoing the learned counsel reiterated that the assessee was a local authority ..... income cannot be included in total income in view of the foregoing the learned counsel emphasised that the aforesaid decision of the hon ..... facilities to the market users 4 7 in view of the foregoing submissions the learned counsel concluded that the assessee is a market .....

Deputy Commissioner of Vs. India Cine Agencies

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1995)54ITD257(Mad.)

..... assessee is a small scale industrial undertaking in view of the foregoing therefore the cit a allowed the aforesaid two claims of the ..... sizes amounts to manufacture or production 21 in view of the foregoing therefore we hold that the assessee before us cannot be treated ..... and hence cannot avail the assessee 33 in view of the foregoing therefore we hold that the assessee is not entitled either to .....

Capt. K.C. Saigal Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1995)54ITD488(Delhi)

..... analogy of section 35 b equally inapplicable in view of the foregoing the cit a finally held that the assessee did not fulfil ..... regard to the spirit of the provisions in support of the foregoing contentions the learned counsel relied on the decision of the hon ..... ltd v cbdt 1981 132 itr 637 in view of the foregoing the learned departmental representative concluded that the assessee was not eligible .....

In Re: Gulraj Engineering

Court: Income Tax Appellate Tribunal ITAT IT

..... or otherwise i interest shall be calculated in accordance with the foregoing provisions of this section up to the date on which the ..... attributable to the assessee 38 it will be noticed from the foregoing discussion that under similar provisions of sub sections 1 and 3 ..... no payment of tax has been made in accordance with the foregoing provisions of this section interest calculated in the manner laid down .....

Gift Tax Officer Vs. Late R. Sambasiva Rao by Lrs.

Court: Chennai

Reported in: (1997)57TTJ(Mad)569

..... and that too for inadequate consideration 15 in view of the foregoing therefore shri sachan contended that the departmental appeal should succeed 16 ..... hold that the consideration was inadequate 17 in view of the foregoing therefore shri sridharan urged that the impugned order of the ..... any deemed gift does not arise 44 in view of the foregoing therefore we decline to interfere in the matter though not .....

Gift-tax Officer Vs. R. Sambasive Rao.

Court: Chennai

Reported in: [1995]55ITD485(Mad)

..... and that too for inadequate consideration 15 in view of the foregoing therefore shri sachan contended that the departmental appeal should succeed 16 ..... hold that the consideration was inadequate 17 in view of the foregoing therefore shri sridharan urged that the impugned order of the ..... any deemed gift does not arise 44 in view of the foregoing therefore we decline to interfere in the matter though not .....

Durametallic (India) Ltd. Vs. Assistant Commissioner of Income-tax.

Court: Chennai

Reported in: [1995]55ITD181(Mad)

..... 3 79 459 13 47 0798 15 836it may be seen the foregoing first that the assessing officer had allowed relief under double taxation in ..... like admissible to the assessee one thing will be clear from the foregoing and that is that a double taxation agreement cannot be construed as ..... net of dta relief63 17 10620 it will be seen from the foregoing that the only distortion that had crept into the picture owes .....

Dr. M. S. Swaminathan Vs. Deputy Commissioner of Income-tax.

Court: Chennai

Reported in: [1995]55ITD135(Mad)

..... the taxable income of the assessee 12 in view of the foregoing therefore contended by shri seetharaman the assessee is entitled to succeed ..... by the specific provisions of section 80gga 3 having regard to the foregoing scheme of the act we wondered aloud whether even in cases ..... the assessees making such a claim 25 in view of the foregoing therefore we hold that the assessee is entitled to succeed we .....

Pragati Construction Co. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1995)54ITD153(Delhi)

..... unrecovered a government committee recommended that the assessee should ex gratia forego some of its dues the assessee accordingly waived its rights in ..... 2 to 6 of the paper book in view of the foregoing facts we find force in the arguments of the learned departmental ..... booking of space with the said company in view of the foregoing facts and circumstances of the case we hold that the amount .....