Include - Judgment Search Results

M/S. P.S. Hunjan and Brothers Vs. C.C.E. Chandigarh

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... taken by the adjudicating authority by observing i have carefully gone through the case records including submissions made by the appellants and observe that credit was availed on the invoices which .....

Nanakchand Kanhiyalal Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (2001)73TTJ(JP.)585

..... to financial year 1992 93 he further found that this peak credit includes rs 15 44 509 was reduced from the peak credit of rs ..... of shri mahendra kumar has also been recorded the assessing officer has included brokerage as income of padam chand jam for the advances made by ..... 247 for financial year 1992 93 totalling to rs 72 88 lacs included as undisclosed income of the block period from 1 4 1987 to .....

Sita Steel Tubes (P.) Ltd. Vs. Assessing Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

..... main grievance of the assessee relates to the fact that the cit appeals had wrongly included rental income under the head income from house property rather than business income briefly stated .....

ipca Laboratories Ltd. Vs. Deputy Commissioner of Income Tax

Court: Mumbai

Reported in: (2001)70TTJ(Mumbai)991

..... profit as already submitted earlier the various supreme court decisions support the view that profit includes positive profits as well as negative profits if the negative profit from export of trading ..... goods as already submitted earlier the various supreme court decisions support the view that profit includes positive profits as well as negative profits if the negative profit from export of trading .....

Guntur Tobaccos Ltd., Guntur Vs. Apseb and Another

Court: Andhra Pradesh

Reported in: 2001(1)ALD473; 2001(1)ALT719

..... for the purpose of the undertaking the gpl acquired various properties including the plaint schedule property in the year 1945 the gpl ..... hock air 1937 rangoon 47 it was held that the undertaking include lands buildings machinery lines of supply goodwill etc in fact ..... licensed undertaking in any event from the undertaking but it includes those premises into undertaking which are not part of the undertaking .....

Bommidi Rajamallu Vs. State of Andhra Pradesh

Court: Andhra Pradesh

Reported in: 2001(1)ALD(Cri)337; 2001(1)ALT(Cri)193; 2001CriLJ1319

..... has already been in jail for a period of one year including the period during trial he shall be released from jail cantonments ..... first part of the definition of being recognised is concerned it includes as stated above four directors the divisional boards and four state boards ..... officer authorised by the director or by any such boards is included in the latter part of section 2 21 such boards will be .....

T.V. Venugopal Vs. Ushodaya Enterprises and anr.

Court: Andhra Pradesh

Reported in: 2001(2)ALT42

..... through them to surrender all printed matter lying with them or in their custody including wrappers cartons packing material name boards banners business forms letterheads visiting cards and other ..... through them to surrender all printed matter lying with them or in their custody including wrappers cartons packing material name boards banners business forms letterheads visiting cards and other .....

Sita Steel Tubes (P) Ltd. Vs. Assessing Officer

Court: Delhi

Reported in: [2001]79ITD436(Delhi)

..... main grievance of the assessed relates to the fact that the commissioner appeals had wrongly included rental income under the head income from house property rather than business income briefly stated .....

ipca Laboratories Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)81ITD422(Mum.)

..... the various supreme court decisions support the view that profit includes positive profits as well as negative profits if the negative ..... section 1 of section 80hhc to any of the exporters including the appellant company in that situation the proviso below sub ..... contended that no deduction under chapter vi a is admissible including deduction under section 80hhc if gross total income results in .....

Commissioner of Income-tax Vs. Commercial Ahmedabad Mills Co. Ltd.

Court: Gujarat

Reported in: [2001]251ITR364(Guj)

..... provision is section 10 which contains a description of items not included in total income the section reads 10 in computing the total ..... of section 10 states that certain specified amounts shall not be included in the total income of the person section 10 which excludes ..... case the amount paid on retirement to the director was not includible for disallowance under section 40 c to the extent of it .....