Include - Judgment Search Results

Jai Pal Sharma Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2000)72ITD485(Delhi)

..... section 5 lays down the scope of the total income to include all income from whatever source derived the assessee further invited ..... that receipt of such nature cannot be brought to tax unless included in the definition of income he reiterated the earlier submissions and ..... restrictive in the other where the word defined is declared to include so and so the definition is extensive when the legislature .....

Sahara India Savings and Investment Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Allahabad

..... that in the present definition as stated earlier since interest on securities is not specifically included nor specifically excluded it will have to be determined whether interest on securities would stand ..... natural import but also those things which the clause declares that they shall include the words means and includes on the other hand indicate an exhaustive explanation of the meaning which for .....

Jagan Nath Sayal Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2000)72ITD1a(Delhi)

..... by the interveners fully but some of the interveners who include persons who sought permission to argue their own cases wanted ..... further that the following corporations companies or institutions shall be included as members of the stock exchange with or without holding ..... stock exchange is willing to comply with any other conditions including conditions as to the number of members which the central .....

Vijay Krishna Kumbhar Vs. the State of Maharashtra and Others

Court: Mumbai

Reported in: 2000(2)BomCR293

..... must therefore look into all material available to it including thetentative plans and the final development plan and then make ..... come into existence the bank had scrutinised all documents including the permissions by the several authorities such as urban land ceiling ..... government in this behalf section 8 provides for certain particulars including a report explaining the provisions of the development plan .....

M. Sreenivasulu Reddy and ors. Vs. Kishore R. Chhabria and ors.

Court: Mumbai

Reported in: [2002]109CompCas18(Bom)

..... consequential decision on disinvestment will however have to be arrived at after considering all aspects including a hearing to the sebi in which case the actual order of disinvestment could be ..... record my deep appreciation for the assistance rendered by all learned counsel in the matter including the juniors who were assisting them 294 accordingly the three motions stand disposed of 295 .....

Petroleum India International Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2000)241ITR43(Mum.)

..... the income received in convertible foreign exchange out of the income included in the gross total income keeping in view the above ..... any income of the nature specified in that section which is included in the gross total income of the assessee then notwithstanding anything ..... deduction is required to be made or allowed under any section included in this chapter under the heading c deductions in respect .....

Balkrishan and anr. Vs. MohsIn Bhai and ors.

Court: Madhya Pradesh

Reported in: AIR1999MP86; 1999(2)MPLJ31

..... the government stood ceased and determined rights title or interest created by jagirdar would naturally include tenancy rights conferred on a tenant by a jagirdar however this resumption or determination of ..... natural import but also those things within the clause declares that they shall include the words means and includes on the other hand indicate an exhaustive explanation of the meaning which for .....

U.P. State Cement Corporation Vs. Commissioner of Sales Tax

Court: Allahabad

Reported in: [2000]120STC46(All)

..... control orders provided that the amount of freight shall also be included in the turnover 5 as regards the liability for payment ..... refunded in respect of articles returned by customers shall not be included in the turnover and iii where for accommodating a particular ..... the excess of the free on rail destination railway station price including packing charges and excise duty realised by him over the .....

V.V.S. Alloys Ltd. Vs. Assistant Commissioner of Income Tax

Court: Allahabad

Reported in: (2000)68TTJ(All)516

..... appellants under section 158bc directing them to file return for the block period for income including undisclosed undisclosed income the appellants initially did not file such return contending that there ..... of his objection he referred to the representations made from time to time which included the submissions made before the assessing officer during the course of assessment proceedings all .....

Mrs. Bharti Krishna Vs. Vice-chancellor, Banaras Hindu University and ...

Court: Allahabad

Reported in: (1999)3UPLBEC2149

..... 6 principal of the concerned institution according to him the word principal does not include officiating principal the expression principal is meant for a principal who has been appointed ..... committee in the absence of expression principal and provision excluding officiating principal for being included in the selection committee the inclusion of officiating principal cannot be said to vitiate .....