Forwarding - Judgment Search Results

Vaz Forwarding Pvt. Ltd. and Another Vs. State of Maharashtra and Othe ...

Court: Mumbai

Reported in: 1995(1)BomCR9; (1994)96BOMLR949; 1994(2)MhLj1611

..... j 1 the petitioner no 1 are a company and are working as clearing and forwarding agents the maharashtra legislature enacted the maharashtra mathadi hamal and other manual workers regulation of .....

Vaz Forwarding Limited Vs. State Bank of India and Others

Court: Mumbai

Reported in: 1995(3)BomCR673; [1996]85CompCas603(Bom)

..... the bombay branch of the bcci as a going concern for a slump consideration and forwarded a draft agreement for sale containing terms and conditions on which the first respondent intended .....

Director, Office of Workers' Compensation Programs Vs. Greenwich Colli ...

Court: US Supreme Court

..... or order or the denial thereof has the burden of coming forward with sufficient evidence therefor and in determining applications for licenses ..... otherwise be the burden of proof or the burden of going forward attorney general s manual on the administrative procedure act 75 ..... 754 f 2d 804 810 ca9 1984 burden of going forward with evidence alameda cty training and employment bd associated community .....

Malhotra Marketing (P.) Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1994)51ITD234(Kol.)

..... assessing officer was not justified in rejecting the claim of carry forward of loss made by the assessee in support of his contention ..... 4 only for the determination of loss and not for carry forward of same in accordance with the decision of andhra pradesh high ..... time and ito cannot deny the assessee to benefit of carry forward of loss determined in assessment thus according to the provisions of .....

Deputy Commissioner of Vs. Shaktigarh Textiles and

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1995)53ITD60(Kol.)

..... he therefore directed the assessing officer 0 to entertain the assessee s claim regarding carry forward of unabsorbed depreciation and unabsorbed investment allowance for the year under appeal and ii to ..... subsequent year under the provisions of section 143 1 the power to refuse to carry forward the past losses and allowances determined in the earlier assessments to the subsequent assessment years .....

income-tax Officer Vs. Goyal Trading Co.

Court: Income Tax Appellate Tribunal ITAT Allahabad

..... 24 the above facts go against the alleged theory of forward bargain having been entered into by messrs hissaria brothers which ..... income tax rules 1962 for submitting certain documents which were forwarded by the learned commissioner of income tax appeals to the ..... is the case of the assessee that they entered into forward contracts after they conducted bargain sale purchase however when enquiries .....

Himachal Shoddy Mills (P) Ltd. Vs. Deputy Commissioner of Income Tax.

Court: Delhi

Reported in: (1994)50TTJ(Del)398

..... kgs as explained by the assessed this discrepancy in the carried forward of the opening stock was noticed by the assessing officer ..... considerations other than merits the figure of the opening stock carried forward from the previous year is a verified fact from the ..... by the appellant relates to the sitting off of the brought forward losses of the earlier year the second additional ground relates .....

Fabrkons Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1994)51ITD603(Hyd.)

..... the assessee before him regarding the other additions however he confirmed the disallowances of carry forward depreciation relating to assessment year 1986 87 the learned deputy commissioner appeals in his impugned ..... assessee in the present case was therefore entitled to set off of unabsorbed depreciation carried forward from the assessment year 1985 86 against profits of the assessment year 1986 87 .....

Commissioner of Income-tax Vs. Tyresoles Concessionaries Pvt. Ltd

Court: Mumbai

Reported in: (1995)126CTR(Bom)98; [1995]213ITR660(Bom)

..... rebate in both the years the assessee company amalgamated company claimed the benefit of carry forward and set off of unabsorbed development rebate of the amalgamating company by filing revised returns ..... of sub section 2 it becomes abundantly clear that unabsorbed development rebate can be carried forward by the amalgamated company only in the following assessment year in the instant case development .....

Patel Management Consultancy Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1995)52ITD15(Mum.)

..... even yield any income this interest cannot be capitalised or carried forward there is no evidence of business being set up and the ..... whether the loss computed by the assessing officer can be carried forward to the next year i do not see any difficulty whatsoever ..... and gains of business or profession the loss cannot be carried forward so simply because the overall result of all the activities carried .....