Implied Contract - Judgment Search Results

Shri Saurabh Srivastava Vs. Dy Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2008)111ITD287(Delhi)

..... assessee entered into an agreement with swc for selling his entire holding another memorandum of understanding was executed between the assessee and swc which provided that the assessee will execute restrictive covenant in favour of swc ..... is a person who controls and directs a worker under express or implied contract of hire and who pays the workers salaries or charges the ld ar has illustrated .....

Shri Saurabh Srivastava Vs. Dy. Commr. of Income-tax

Court : Income Tax Appellate Tribunal ITAT Delhi

..... assessee entered into an agreement with swc for selling his entire holding another memorandum of understanding was executed between the assessee and swc which provided that the assessee will execute restrictive covenant in favour of swc ..... is a person who controls and directs a worker under express or implied contract of hire and who pays the workers salaries or charges the ld ar has illustrated .....

Kishan Dass Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1986)18ITD468(Delhi)

..... it was awarded by the court as a part of an implied contract and to compensate the assessee for not having been in possession of ..... of the agency in terms of the managing agency agreement of june 1953 the assessee refused to accept the compensation offered and filed a ..... november 1955 in terms of clause 14 of the agreement of june 1953 supra the assessee received the amount in december 1955 and credited .....

ito Vs. Cargo Linkers

Court : Income Tax Appellate Tribunal ITAT Delhi

..... as an intermediary to facilitate the contract for carriage of goods the principal contract for carriage of goods is between the exporter and the carrier airline an implied contract to carry goods cannot be ..... profits from operation of aircraft is doubtful the double taxation avoidance agreement dtaa between india and several other countries provides for taxation only in the contracting state .....

K and Co. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1996)56ITD448(Delhi)

..... such provision was made by reason of any express or implied contract or custom or usage of trade he therefore concluded that the ..... which by far was the most contested as per the memorandum filed before the tribunal the said ground reads as under 3 ..... the organising agent this security shall be refunded when this agreement is terminated however the organising agent shall have the right to .....

Tyagi Anand and Co. (P.) Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1987)21ITD1(Delhi)

..... whatsoever and whether or not such provision is made by reason of any express or implied contract or custom or usage of trade it is to be borne in mind that what ..... and whether or not such provision is made by reason of any express or employed contract or custom or usage of trade but does not include expended true on food or .....

inspecting Assistant Vs. Narang Industries Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1989)29ITD522(Delhi)

..... was taken in respect of the conduct and the manner in which partners acted reflecting implied contract in case before us other party says interest is payable signing of accounts only speaks ..... all the five partners are limited companies and therefore how can there be such oral agreement or deemed agreement further the auditors of the assessee company on accounts of the year under consideration .....

Banwari Lal Anand Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1997)62ITD301(Delhi)

..... assessee s house at safdarjung enclave as per prevailing custom and practice there was agreed implied contract between the parties that sethi would perform following two services sethi in fact found a ..... to convey any sum spent with an aim to collect rent unless prohibited expressly or impliedly by a statutory provision any expenditure incurred to earn property income has to be allowed .....

Dewan Rubber Industries Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1991)36ITD152(Delhi)

..... whatsoever and whether or not such provision is made by reason of any express or implied contract or custom or usage of trade the only exception is with regard to expenditure on .....

Marchon Textile Ind. P. Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1992)41ITD15(Delhi)

..... learned judicial member held on the basis of this evidence that there was only an agreement to sell the machine but a concluded contract of sale had taken place not on march 1 1983 but only on march 1 ..... refund of sale price the word again used is sale price and refund thereof it implies that the price has been realised as on sale so even the main plank of .....