Imagination - Judgment Search Results

Harsha Bhogle Vs. Assessing Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2003)86ITD714(Mum.)

..... emphasizes human creative skill in various branches of creative activity concerned with the production of imaginative designs sounds or ideas e g painting music and writing considered collectively the learned cit ..... one who professes and practices an art in which conception and execution are governed by imagination and taste broadly an adept skilful public performer or entertainer he also referred to .....

Ramoji Rao Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2003)(161)ELT494Tri(Bang.)

..... pre specified dimensions therefore these are not items produced by craftsmen basing on their individual imagination and creativity to constitute handicrafts by virtue of this position and considering the apex ..... in a complex and cluttered world a sculptor must be able to match perception and imagination with practical technical skills sculpture in the round demands a coherent combination of many .....

Posani Subbaiah Vs. Doppalalpudi Chilakamma and ors.

Court: Andhra Pradesh

Reported in: 2004(2)ALD370; 2004(2)ALT475

..... krishnaiah s o venkamma went in adoption is a figment of imagination movva rattaiah of narakoduru fostered his brother in law s ..... are interested normally have a tendency to draw more from their imagination or turn and twist the facts which they may have heard ..... such witnesses may not be accepted as is based purely on imagination or an imaginary or illusory source of information rather than special .....

Ashok Kumar Rice Oil and Flour Mills and ors. Vs. Presiding Officer, D ...

Court: Allahabad

Reported in: III(2002)BC667

..... arisen before the establishment of the tribunal it has to be imagined that it has arisen after its establishment for the purpose of ..... fiction in effect employed in section 31 it has to be imagined that it has occurred after its establishment to give full effect ..... as real you must surely unless prohibited from doing so also imagine as real the consequence and incidents which if the putative state .....

All India Children Care and Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Allahabad

..... assessment reasons recorded by the ao are based on his own imagination because reasons are not based on facts and figures therefore ..... to believe that income has escaped assessment it was only his imagination that income has escaped assessment because no facts and figures have ..... for all the three years were issued on the basis of imagination presumptions and assumptions by the ao which is not justified .....

Bhavnagar University Vs. Palitana Sugar Mill Pvt. Ltd. and ors.

Court: Supreme Court of India

Reported in: AIR2003SC511; (2003)2GLR234; (2003)2GLR258; JT2002(10)SC55; (2003)2SCC111; 2003(1)LC80(SC)

..... to be a reasonable one and thus by no stretch of imagination only by taking recourse to the provisions of section 21 of ..... affairs as real you must surely unless prohibited from doing so also imagine as real the consequences and incidents which if the putative state ..... not say that having done so you must cause or permit your imagination to boggle when it comes to the inevitable corollaries of that .....

The Commissioner of Income-tax Vs. B.S. Sundaravadivel Mudaliar and So ...

Court: Chennai

Reported in: (2003)181CTR(Mad)544

..... therefore submitted that the effect of the deeming provision is to imagine as real the consequences and incidents as if the partial partition ..... or accompanied it and if the statute says that you must imagine a certain state of affairs it cannot be interpreted to mean ..... that having done so you must cause or permit your imagination to boggle when it comes to the inevitable corollaries of that .....

Cit Vs. B.S. Sundaravadivel Mudatiar and Sons

Court: Chennai

Reported in: [2003]128TAXMAN74(Mad)

..... therefore submitted that the effect of the deeming provision is to imagine as real the consequences and incidents as if the partial partition ..... or accompanied it and if the statute says that you must imagine a certain state of affairs it cannot be interpreted to mean ..... that having done so you must cause or permit your imagination to boggle when it comes to the inevitable corollaries of that .....

Bank of India Vs. Harshadrai Odhavji Mody and Central Bank of India

Court: Mumbai

Reported in: AIR2002Bom449; 2002(3)ALLMR1; 2002(5)BomCR228; [2003]115CompCas86(Bom); 2002(3)MhLj723

..... affairs as real you must surely unless prohibited from doing so also imagine as real the consequences and incidents which if the putative state ..... from the 1939 level of rents the statute says that you must imagine a certain state of affairs it does not say that having ..... done so you must cause or permit your imagination to boggle when it comes to the inevitable corollaries of that .....

Kailash Chand Singhal Vs. Sri Krishna Janam Asthan

Court: Allahabad

Reported in: 2003(1)AWC491

..... affairs as real you must surely unless prohibited from doing so also imagine as real the consequences and incidents which if the putative state ..... flowed from or accompanied it the statute says that you must imagine a certain state of affairs it does not say that having ..... done so you must cause or permit your imagination to boggle when it comes to the inevitable corollaries of that .....