Hence - Judgment Search Results

Wipro Ltd. and Panchajanya Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2000)(71)ECC326

..... description to a heading providing more general description to a heading providing more general description hence he proceeded to hold that the item impugned is required to be classified under ..... 37 01 more specific he pleaded that logically hsn explanatory notes cannot classify bathing preparations hence isi specifications were relied he submitted that the literature relied upon by the party has .....

Shri Mahavir Nagari Sahakari Pat Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Pune

..... the learned senior departmental representative that the assessee was engaged in money laundering activity and hence no sympathy be shown it was submitted by the learned counsel that first of all ..... departmental representative the assessee engaged in the business of laundering someone else s money and hence the addition is not possible in view of this argument of the learned departmental representative .....

P.R. Patel Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2001)78ITD51(Mum.)

..... covered by the bombay tenancy and agricultural lands act 1948 and hence could not be transferred without permission of collector 6 1 the ..... pointed out that both the parties had signed the agreement and hence the existence of the agreement cannot be doubted the learned ..... be termed as having been raised under section 132 4a and hence not permissible at law the evidentiary value of the incriminating .....

Peerless General Finance and Investment Co. Ltd. and anr. Vs. Assessin ...

Court: Allahabad

Reported in: (2001)167CTR(All)22; [2001]248ITR113(All); [2001]117TAXMAN253(All)

..... tds officer in respect of any financial year concerned is pending hence it was alleged that the purported summons were without jurisdiction ..... no 1 is the assessing officer for tds purposes and hence his action was valid a rejoinder affidavit has also been ..... is situate the expression assessing officer in section 2 7a is hence not confined to the assessing officer making the regular assessment .....

M. Narayanan Nair Vs. the General Manager, Southern

Court: Central Administrative Tribunal CAT Ernakulam

..... except the preliminary enquiry held by the 3rd respondent assisted by the 4th respondent and hence a2 charge memorandum must be based on this preliminary enquiry investigation according to the applicant ..... the guilt of the applicant moreover the 4th respondent is subordinate to the third respondent hence we are of the view that 3rd respondent having conducted preliminary enquiry investigation on the .....

Electro Urban Co-operative Vs. Income Tax Officer. (ito V.

Court: Income Tax Appellate Tribunal ITAT West Bengal

..... not readily available as and when required by the depositors and hence interest cannot be considered as an income from banking business ..... gratuity fund ao observed that the fund is not approved and hence interest on such investment should be assessed under the head ..... attributable to has a wider meaning that the expression derived from hence there should not be any difficulty in considering the income .....

Dhanvir and Others Vs. the State

Court: Delhi

Reported in: 2000IIIAD(Delhi)1012; 2(2000)CCR413; 85(2000)DLT711; 2000(53)DRJ632

..... judgment and order passed by the learned additional sessions judge hence approached this court by way of their afore mentioned respective ..... primarily based on the testimony of smt rita pw 4 hence her testimony assumes importance and is crucial for the determination ..... accused dhanvir vide ex pw 12a and pw 12d respectively hence this circumstance completes the chain to establish that appellants were .....

Virginia Tobacco Growers Association Vs. Union of India and Others

Court: Andhra Pradesh

Reported in: 2000(6)ALD720; 2001(1)ALT20

..... brought into existence remained on the statute book without implementation hence the only way through which the board can bring ..... state of karnataka willsubject the growers to irresparable financial loss hence i do not find any hostile discrimination against the growers ..... wishes and aspirations of the tobacco growers in this country hence the government shall think of amending the act suitably giving .....

Tummuri Suryanarayana Vs. Jagatha Seshagiri Rao and Others

Court: Andhra Pradesh

Reported in: 2000(5)ALD400; 2000(3)ALT746

..... the second undertaking was given by d1 after he suffered decree hence it cannot be said that d1 and the persons claiming under him are ..... a competent court and they cannotbe thrown as a waste paper hence i hold that the undertakings given by d1 operates as an order of ..... but it is an absolute and irrevocable undertaking given by d1 hence it can be safely presumed that the plaintiff is aware of the .....

The Custodian Vs. Union of India and Others

Court: Mumbai

Reported in: 2000(4)BomCR313

..... the final distribution that the act does not contemplate interim distribution hence it was argued that the act contemplates distribution of the ..... property attached and the illegal dealings in securities by dhanraj mills hence there is no merit in the above contentions advanced on ..... if the claim related to any attached property under the act hence this court has held that all claims pertaining to the .....