Forwarding - Year 1990 - Judgments

Apr 25 1990 (TRI)

Fracht Forwarders Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Apr-25-1990

Reported in: (1990)(30)LC376Tri(Delhi)

..... trading corpn who were the exporters and m s fracht forwarders who were the clearing agents 2 the learned counsels stated ..... filed a shipping bill through their clearing and forwarding agents m s fracht forwarders for export of costos roots they were asked ..... party had obtained the required certificate from the authorities concerned and forwarded the same to the exporters who had in turn produced .....

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Dec 19 1990 (HC)

State Bank's Staff Union Vs. State Bank of India and Ors.

Court: Chennai

Decided on: Dec-19-1990

Reported in: (1992)1MLJ131

..... the approval of the central government was required before such implementation the bank also postponed forwarding the copies of the settlements to the authorities concerned as contemplated under rule 58 ..... deal with the criticism that copies of the minutes reflecting the settlement were not forwarded to the officers concerned the learned single judge found substantial compliance with the rule .....

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Apr 19 1990 (TRI)

Anubhav Family Trust Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Apr-19-1990

Reported in: (1990)34ITD303(Mum.)

..... in subsequent years according to the cit the benefit of carry forward of loss for the intervening years would be available for the ..... trust and had given direction that such loss should be carried forward similar direction has been given by the ito for earlier years ..... the assessment years 1982 83 and 1983 84 and was carried forward to the subsequent assessment year it was not allocated amongst the .....

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Sep 07 1990 (TRI)

Century Spg. and Mfg. Co. Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Sep-07-1990

Reported in: (1990)35ITD579(Mum.)

..... it is very clear that the amount deductible under the said section cannot be carried forward like the deficiency under section 80j or unabsorbed investment allowance under section 32a etc therefore ..... act do not provide for such additional deduction the legislature has not provided for cany forward of deficiency because it did not visualise a situation where such deduction after being quantified .....

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Dec 21 1990 (HC)

Shri AlimuddIn and ors. Vs. the State of Rajasthan

Court: Rajasthan

Decided on: Dec-21-1990

Reported in: 1990WLN(UC)148

..... it for trial and considers further detention unnecessary he may order the accused to be forwarded to a magistrate having such jurisdiction provided that a the magistrate may authorise the detention ..... that the detention of such person is unnecessary he shall order such person to be forwarded to the special court having jurisdiction according to the learned counsel appearing for the petitioners .....

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Dec 19 1990 (HC)

Commissioner of Income-tax Vs. Shiva Prasad Bagaria

Court: Kolkata

Decided on: Dec-19-1990

Reported in: [1991]191ITR139(Cal)

..... the depreciation for the current year must be deducted first before deducting the unabsorbed carried forward business losses of the earlier years 11 thereafter the madras high court proceeded to ..... any particular year the current depreciation must be deducted first before deducting the unabsorbed carried forward business losses of the earlier years and the latter cannot be given preference over the .....

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Feb 02 1990 (HC)

Karala Valley Tea Co. Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: Feb-02-1990

Reported in: [1990]186ITR1(Cal)

..... unless both the conditions are affirmatively satisfied against the assessee company the benefit of carrying forward business loss cannot be deprived to an assessee the commissioner of income tax appeals further ..... removed and the company is entitled to the benefit of the provisions relating to carry forward and set off of losses the benefit is available notwithstanding the change in the shareholding .....

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Jan 09 1990 (HC)

Burdwan Wholesale Consumers' Co-operative Society Ltd. Vs. Commissione ...

Court: Kolkata

Decided on: Jan-09-1990

Reported in: (1991)94CTR(Cal)259,[1991]191ITR570(Cal)

..... in pursuance of a return filed under section 139 shall be carried forward and set off against future profits we are unable to concede ..... hold that the assessee was not entitled to the benefit of carry forward of losses for the aforesaid three assessment years 4 after the ..... the question was whether the assessee could claim the benefit to carry forward and set off of the losses but there was no dispute .....

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Mar 09 1990 (HC)

Commissioner of Income-tax Vs. Arvind Investments Ltd.

Court: Kolkata

Decided on: Mar-09-1990

Reported in: [1991]192ITR365(Cal)

..... and closes down that business then such loss cannot be carried forward and adjusted against profits of some other business in the ..... to any other business 4 no loss shall be carried forward under this section for more than eight assessment years immediately ..... against profits from a speculation business the excess will be carried forward to the following assessment year and set off against profits .....

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Dec 17 1990 (TRI)

income-tax Officer Vs. Jotumal T. Thawani

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Dec-17-1990

Reported in: (1991)36ITD1(Mum.)

..... could have been given to the assessee only against the moneys forwarded as loans by the assessee to the respective producers the ..... that the existence of reasonable inference of some money having been forwarded by the assessee but for quantification of the same we ..... received back the same should be considered as available for being forwarded subsequently in point of time the income tax officer would .....

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