Immovable - Judgment Search Results

Commissioner of Central Excise Vs. Kone Elevators India Ltd. and Cce

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

..... to earth structures erections and installations were held to be immovable property ld counsel also referred to the judgement of ..... on complete erection and installation such article becomes part of immovable property then it cannot be described as goods attracting ..... state the elevators and escalators become a part of the immovable property the revision application is disposed of accordingly on this .....

Commissioner of Income-tax Vs. Mormasji Mancharji Vaid

Court: Gujarat

Reported in: [2001]250ITR542(Guj)

..... in sahay properties case 1983 144itr357 patna in that case the assessee company acquired certain immovable property in february 1962 the assessee paid the entire consideration and was in actual physical ..... of property act contemplates as under where any person contracts to transfer for consideration any immovable property by writing signed by him or on his behalf from which the terms necessary .....

M/S. Sakthi Sugars Ltd. Vs. Commr. of Cex, Chennai

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

Reported in: (2001)LC15Tri(Chennai)

..... thus simultaneously after such fabrication they becoming part of the bigger structure and hence becoming immovable in character however the facts of the above cases are not comparable or relatable to ..... thus simultaneously after such fabrication they becoming part of the bigger structure and hence becoming immovable in character however the facts of the above cases are not comparable or relatable to .....

Teletube Electronics Ltd. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2002)80ITD251(Delhi)

..... of any transaction which has the effect of transferring or enabling the enjoyment of any immovable property he then drew our attention to the explanation below this clause which defines ..... represented plant and machinery only admittedly the valuer had valued the entire business including the immovable properties and therefore the entire value could not have been assessed under section 50 considering .....

Nayudu Venkataranga Rao and Another Vs. Ramadasu Satyavathi and Others

Court: Andhra Pradesh

Reported in: 2001(4)ALD352; 2001(4)ALT492

..... plaintiff is entitled to 1 5th share in all movable and immovable properties the learned senior counsel for the appellants further contended ..... died intestate and demanded to divide all the movable and immovable properties into four equal shares 34 after ex b13 all ..... is not entitled for the partition of the said movables and immovables de hors the registered settlement deed ex b14 the points .....

Yashoda Gupta Vs. Suniti Goyal and ors.

Court: Delhi

Reported in: AIR2002Delhi20

..... the defendants including the mother wee trying to dispose of the immovable property and take away the moveable assets of the deceased ..... to the plaintiff accordingly the defendants were allowed to sell the immoveable property on their furnishing a bank guarantee for rs 2 ..... filed the amended replication 17 as regards the sale of the immoveable property the defendants furnished a bank guarantee for rs 2 .....

Deputy Commissioner of Vs. Mahadik Bros.

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2003)84ITD1(Pune.)

..... high courts the expression money bullion etc did not include immovable property and no action under section 132 was possible if ..... that explanation 5 was totally irrelevant in the context of immovable property and therefore penalty on that account was not justified ..... search could not have been initiated for the acquisition of immovable property or for construction of the property explanation 5 could .....

Anil Try Ambakarao Kokil Vs. Municipal Council, Nanded and ors.

Court: Mumbai

Reported in: 2002(3)MhLj762

..... empowered to frame rules the state government has framed initially maharashtra municipalities transfer of immovable property rules 1967 and they were repealed in 1983 when the state government framed ..... maharashtra municipalities transfer of immovable property rules 1983 for short hereinafter the rules of 1983 for the present adjudication .....

Dr. Vs. Shanmughavel V. Commissioner of Central Excise

Court: Chennai

Reported in: [2002]121TAXMAN274(Mad)

..... excise chennai has specifically taken the position that the services rendered as valuers of immovable property other than the agricultural lands plantations forests mines and quarries and as valuers ..... connected with the engineering discipline therefore when an engineer becomes a registered valuer of immovable property or plant and machinery he is obviously rendering the services as a consulting .....

Assistant Commissioner of Income Vs. Bal Bharti Nursery School

Court: Income Tax Appellate Tribunal ITAT Allahabad

Reported in: (2002)82ITD71(All.)

..... important to mention that the assessee has pleaded that the immovable properties purchased in the individual name of the secretary having ..... person c property means property of any kind movable or immovable tangible or intangible and includes any right or interest in ..... of any kind of service similarly the issue relating to the immovable properties which were in the name of secretary as individual .....