Implicated - Judgment Search Results

V.V. Trans-investments (P.) Ltd. Vs. Commissioner of Income-tax

Court: Andhra Pradesh

Reported in: 1994(2)ALT87; (1994)119CTR(AP)184; [1994]207ITR508(AP)

provision that will permit its adjustment against other business income implicit in section 32 2 itself and against all other income

Tractors and Farm Equipments Ltd. Vs. Deputy Commissioner of Income Ta ...

Court: Chennai

Reported in: (1994)49TTJ(Mad)500

shri raghavan argued that an adjustment in respect thereof is implicit in the provisions of r 1 iii he highlighted the

Mcleod Russel (India) Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1994)49ITD396(Kol.)

..... contention of the assessee cannot be accepted for one more reason rule 8 1 by implication says that 60 of the composite income will be agricultural income and expressly states that .....

S. Seshaiah Vs. State of Andhra Pradesh and anr.

Court: Andhra Pradesh

Reported in: 1994(1)ALT60; 1994CriLJ1469

..... 3 10 1993 by the police men of tirupathi he was told that he was implicated in a case of theft of jewels but he was unaware of the date of .....

Achanta Seetharamayya Vs. Bhamidipati Gopalakrishna Murthy and ors.

Court: Andhra Pradesh

Reported in: 1994(1)ALT402

..... the suits 7 saila bala v nirmala sundari 1958 1scr1287 the supreme court considering the implications of order 1 rule 10 and sec 151 of the civil procedure code held it is obvious .....

Surendra Sahoo and ors. Vs. the State of Orissa

Court: Orissa

Reported in: 1994(I)OLR130

..... is easy to visualise a case where fresh material may come to light which would implicate persons not previously accused or absolve persons already accused when it comes to the notice .....

Sri Siba Shankar Sahu Vs. Utkal Asbestos Ltd.

Court: Orissa

Reported in: 1994(I)OLR165

..... an offence mens rea is a necessary ingredient unless it is statutorily or by necessary implication excluded to establish that an offence has been committed under section 133 of the act .....

M. L. Enterprises and Others Vs. Commissioner of Income-tax and Others ...

Court: Patna

and the order of approval should be read as an implicit mandatory requirement even under section 131 3 of the act

M.L. Enterprises and ors. Vs. Commissioner of Income-tax and ors.

Court: Patna

and the order of approval has to he held as implicit even under sub section 3 of section 131 of the

P. Venkateswara Rao Vs. the Govt. of A.P. Rep. by Its Principal Secret ...

Court: Andhra Pradesh

Reported in: 1994(2)ALT55

..... is nothing in the provisions of the amendment act which either expressly or by necessary implication suggests that the act is given retrospective operation section 32 c of the amendment act .....