Format - Year 1997 - Judgments

Jun 11 1997 (TRI)

V.V. Belvalkar and Co. Vs. Cc

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Jun-11-1997

Reported in: (1997)(71)LC787Tri(Mum.)bai

..... to accept recording or retrieval of information the blank minifloppy diskettes imported are pre formatted by linotype for application on cr tronic photo typesetter only and they cannot be ..... and typographic versatility and produce composition from simple straight matter to full page multicolumn formats combining text and display on photographic paper film or paper plates phototypesetting systems have .....

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Aug 04 1997 (HC)

Uma Maheswara Fishermen Cooperative Society Ltd. Vs. Director of Fishe ...

Court: Andhra Pradesh

Decided on: Aug-04-1997

Reported in: 1998(1)ALD377

..... have also to consider the viability of the proposed society before granting permissions for formation of new fishermen cooperative society in accordance with the guidelines formulated in that behalf ..... a similar contention with regard to bifurcation of the existing society and permission for formation of a separate fishermen cooperative society wherein notice was issued by the registrar under .....

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Jul 04 1997 (TRI)

Chetna Enterprises Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Patna

Decided on: Jul-04-1997

Reported in: (1997)63ITD257(Pat.)

..... which could satisfactorily persuade enable or lead the assessing officer for formation of a reasonable belief about the escarpment to tax of ..... dvo was merely an opinion and not dependable material for formation of reasonable belief and could only lead to conjectures and ..... material had any rational connection or a live link for the formation of the requisite belief i hold that these conditions were .....

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Mar 18 1997 (HC)

Madras Refineries Ltd. Vs. Southern Petrochemical Industries Corporati ...

Court: Chennai

Decided on: Mar-18-1997

Reported in: [1999]95CompCas213(Mad)

..... immorality the basis for the above said allegations is the formation and incorporation of spc and sacl by spic for implementation ..... the implementation of spc project after september 10 1994 and the formation and incorporation of sacl was not permissible under the companies ..... arochem the defendants stated in the written statement that the formation of spc on the understanding of merger in future is .....

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Apr 17 1997 (HC)

Mutharaju Satyanarayan Vs. Government of Andhra Pradesh and ors.

Court: Andhra Pradesh

Decided on: Apr-17-1997

Reported in: 1997(2)ALD(Cri)142

..... to investigation by the officer in charge of police station consist of formation of opinion by such officer as to weather the material collected ..... the investigation and to be produced at the trial and 5 formation of the opinion as to whether on the material collected there ..... court had observed that the ultimate step in investigation is the formation of an opinion by the police as to whether on the .....

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Feb 14 1997 (HC)

M/S. Margadarsi Borewells and Others Vs. the Singareni Colleries Co. L ...

Court: Andhra Pradesh

Decided on: Feb-14-1997

Reported in: AIR1997AP188; 1997(2)ALT239

..... to speaks of a partner of a firm prior to the formation of the firm is wholly misconceived it must be borne in ..... no determination of the question whether the experience of an individual before formation of partnership firm could be treated as the experience of the ..... consideration and not the experience of the individual prior to its formation in the circumstances the above case is of no help since .....

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Jul 02 1997 (TRI)

i.B.P. Co. Limited and anr. Vs. Assistant Commissioner of

Court: Sales Tax Tribunal STT West Bengal

Decided on: Jul-02-1997

Reported in: (2000)118STC33Tribunal

..... it would suffice to say that within the bounds of the formation agreement there was no scope to visualize a transaction of ..... of the constitution of india should be dismissed 29 by the formation agreement dated october 6 1993 caltex oil corporation caltex a company ..... petroleum petroleum products and related products see clause 2 of the formation agreement dated october 6 1993 this is not a case where .....

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Mar 13 1997 (TRI)

M.M. Ratnam Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Mar-13-1997

Reported in: (1997)62ITD21(Mum.)

..... neither an authenticated information nor had a direct nexus with the formation of belief elaborating this aspect on the basis of his arguments ..... indefinite or distant remote and far fetched which would warrant the formation of the belief as far as the facts of the present ..... was no direct nexus or live link between the information and formation of belief and therefore we have no hesitation to hold that .....

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Jul 28 1997 (TRI)

Ambalal L. Thakkar Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Jul-28-1997

Reported in: (1998)60TTJ(Ahd.)195

..... wife undoubtedly somebody has been benefited by this type of capital formation if the amount has not been deposited in the hands of ..... be said that he has been benefited out of this capital formation introduction of such capital in other sense could only make the ..... show that the assessee was benefited by this income or capital formation in the name of the assessees wife in these circumstances we .....

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May 30 1997 (HC)

Canara Bank, Head Office, J.C. Road, Bangalore Vs. B.M. Ramachandra an ...

Court: Karnataka

Decided on: May-30-1997

Reported in: 1999(4)KarLJ628

..... november 1993 provided that such retired employees apply for it on the format prescribed by the bank and refund by the date decided by ..... intimation from the bank the details of the pension scheme and the format for option may be obtained from the branch establishment of the ..... that such retired employees apply for it on their own on the format prescribed by each bank and refund within a period of six .....

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