Forwarding - Judgment Search Results

Zulash Clearing and Shipping Agency Vs. Chairman, Railway Goods Cleari ...

Court: Mumbai

Reported in: [2007(115)FLR301]; (2007)IIILLJ894Bom

..... only 6 reliance has been placed on clause 32 of the railway goods clearing and forwarding un protected workers regulation of employment and welfare scheme 1976 for short the scheme in .....

Supreme Industries Ltd. Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... cwm amalgamation scheme in the order of the bifr and the sanctioned scheme carry forward accumulated losses including investment allowance and unabsorbed depreciation of aksf are estimated at rs ..... specifiedin the declaration by the bifr order and the sanctioned scheme that the carry forward accumulated loss including investment allowance and unabsorbed depreciation becomes the accumulated loss of the .....

initiating Explosives Systems Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in: (2008)9STR509

..... is borne out that the service should be connected with clearing and forwarding operations the clearing and forwarding operations would be various activities having bearing on clearance of goods which ..... goods to their destination which process may also involve clearance at subsequent stages during forwarding operations the procurer of orders on commission basis renders services which are not connected .....

In Re: S.K. Jindal Share Brokers

Court: SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

..... to the first question is clearly dependent on the definition of what constitutes carry forward transactions in the securities market under compulsory rolling settlement before going into the definition ..... be appropriate to consider the situation prevailing before banning of badla system or carry forward transactions and the introduction of compulsory rolling settlement 14 in order to contain excessive .....

Sh. Rajiv Gupta Vs. the Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2008)297ITR1(Chd.)

..... therefore the same was disclosed for the purpose of carry forward and set off in the subsequent assessment year the assessing ..... assessing officer has exceeded his jurisdiction by disallowing the carry forward and set off of long term capital loss without modifying ..... powers under section 154 modified the uriabsorbed depreciation and carry forward of losses pertaining to earlier years in that case it .....

Pratap H. Desai and ors. (Huf) Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (2008)116TT(JP.)at957

..... the cit a has failed to appreciate that set off and carry forward of losses determined in earlier years have to be given effect to ..... carry on the same business narrating these facts the firm claimed carry forward and set off of the loss incurred by m in the ..... firm no further determination is warranted and hence the benefit of carry forward and set off could be allowed there may be individuals who are .....

Fascel Limited Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... iii provides for reduction of the amount of loss brought forward or unabsorbed depreciations whichever is less as per books ..... above specifically provides that the amount of loss brought forward or unabsorbed depreciation as per the books of accounts ..... the explanation specifically provides for the allowance of loss brought forward or unabsorbed depreciation and therefore the other provisions of .....

ito Vs. Mahyco Vegetable Seeds Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... includes unabsorbed depreciation or unabsorbed capital expenditure on scientific research provisions relating to carry forward and set off of acculamated loss and unabsorbed depreciation allowance in amalgamation or ..... capital expenditure on scientific reserach the assessee can claim the benefit of carry forward and set off of unabsorbed capital expenditure on scientific research under section 35 .....

Manisha Construction Vs. the Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Pune

..... 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 the unabsorbed depreciation from being set off against the undisclosed income computed .....

C.i.T. Vs. R.S. Bajwa and Co.

Court: Jharkhand

Reported in: [2008]301ITR333(Jharkhand); [2008(1)JCR357(Jhr)]

..... footings according to the appellate authority section 80 did not apply to the carry forward of unabsorbed depreciation and unabsorbed investment allowance accordingly the appellate authority allowed the appeal ..... depreciation and investment allowance section 72 lays down the provisions with regard to carry forward and set off of business losses according to this section where for any assessment .....