Forwarding - Judgment Search Results

Commissioner of Income Tax Vs. New Kashmir and Oriental Forwarding Age ...

Court: Allahabad

Reported in: (1997)143CTR(All)71

..... 567 all therefore reference is returned unanswered case law analysis cit v new kashmir oriental forwarding agency it ref no 151 of 1981 dated 10 7 1996 followed application also to .....

Sriram Transport Finance Co. Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1997)63ITD336(Mad.)

..... taxable income under the relevant provisions of the act whatever amounts remain to be carried forward under the regular computation either by way of unabsorbed losses or unadjusted allowances have to ..... of section 115j that the unabsorbed loss unabsorbed depreciation etc for the purpose of carrying forward have to be determined irrespective of the quantum determined under the provisions of sub section .....

Narayan Glass Works Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

..... amount received from this party as advance received and carried forward the learned cit a confirmed no material exists on record ..... and rs 12 483 since they represented opening balance brought forward from preceding year having heard the learned representatives of the ..... duly reflected and therefore the balance which has been carried forward could not have been disallowed there being no positive evidence .....

Renusagar Power Company Ltd. Vs. Commissioner of Income-tax (No. 2)

Court: Allahabad

Reported in: (1998)148CTR(All)258; [1999]235ITR590(All); [1998]99TAXMAN22(All)

..... deduction of depreciation of the current year then as between unabsorbed business loss carried forward and unabsorbed depreciation business loss has priority over unabsorbed depreciation and has to be ..... an interpretation would result in inequitable results because the development rebate cannot be carried forward beyond eight years has no merit similar contention has already been rejected by different .....

Narayan Glass Works Vs. Assistant Commissioner of Income Tax. (Also As ...

Court: Delhi

Reported in: (1997)58TTJ(Del)634

..... amount received from this party as advance received and carried forward the learned cit a confirmed no material exists on record ..... and rs 12 483 since they represented opening balance brought forward from preceding year having heard the learned representatives of the ..... duly reflected and thereforee the balance which has been carried forward could not have been disallowed there being no positive evidence .....

Nirmal Udyog Co. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1998)65ITD73(Mum.)

..... read as a statute since its object was to encourage the defaulting assessees to come forward and disclosed concealed income on consideration of concessions given under the scheme and the ..... actions of the appellant would establish that the assessee promptly and immediately volunteered to come forward by showing additional income cornering the appellant does not mean that the voluntary filing of .....

B.D.A. Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1998)65ITD501(Mum.)

..... previous year shall be considered for aggregation it further clarifies that only the brought forward losses under chapter vi and the unabsorbed depreciation under section 32 2 cannot be ..... to be aggregated while determining the aggregate undisclosed income one reason for excluding the brought forward losses and unabsorbed depreciation from being set off against the undisclosed income computed in .....

Commissioner of Income Tax Vs. Mrs. Ratanbai N.K. Dubhash

Court: Mumbai

Reported in: (1998)146CTR(Bom)450; [1998]230ITR495(Bom)

..... april 1977 on receipt of the draft assessment order the assessee forwarded her objection to the proposed variation in her returned income ..... the ito on the basis of the draft assessment order without forwarding objections to the iac and awaiting his directions which were binding ..... the assessment himself on the basis of the draft order without forwarding the draft order and the objections to the iac and .....

Raj Bahadur Yadav Vs. the State of Uttar Pradesh and ors.

Court: Allahabad

Reported in: 1998CriLJ103

..... representation to the central government but his representation made to the state government is forwarded to the central government and delay is caused by central government in deciding ..... correspondingly there is a constitutional mandate commanding the concerned authority to whom the detenu forwards his representation questioning the correctness of the detention order clamped upon him and requesting .....

Union of India (Uoi) Vs. Roop Narayan and Etc.

Court: Rajasthan

Reported in: 1999ACJ413; AIR1997Raj123

..... consignor shall be responsible for the correctness of the particulars furnished by him in the forwarding note 3 the consignor shall indemnify the railway administration against any damage suffered by ..... of any package found missing at destination station then examination of outward tally book and forwarding note is necessary the learned tribunal by a majority judgment has rightly allowed the .....