Include - Judgment Search Results

Lic of India Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)82ITD749(Mum.)

..... is concerned the term investment has wider amplitude and in the most comprehensive sense it includes loans also 48 there cannot be any quarrel over the characteristics of the bonds discussed ..... the revenue that since the earlier exclusion is specifically removed interest on securities gets automatically included in the definition of the term interest we are unable to agree to this contention .....

Life Insurance Corporation of Vs. Joint Commissioner of Interest

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... is concerned the term investment has wider amplitude and in the most comprehensive sense it includes loans also 48 there cannot be any quarrel over the characteristics of the bonds discussed ..... the revenue that since the earlier exclusion is specifically removed interest on securities gets automatically included in the definition of the term interest we are unable to agree to this contention .....

United Phosphorus Ltd. Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2002)81ITD553(Ahd.)

..... eligible industrial undertakings allowable under it act verification of advance licence benefit on accrual basis included in the profits of such industrial undertakings will be made by the assessing officer by ..... weightage must be given to such profits such profits cannot be reduced artificially by including statutory levies in the denominator namely total turnover therefore the turnover should be restricted .....

United Phosphorus Limited Vs. Joint Cit

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2001)73TTJ(Ahd.)404

..... computation of special deduction under section 80hhc excise duty and sales tax are not includible in total turnover no contrary judgment was pointed out by the learned commissionerdepartmental representative ..... weightage must be given to such profits such profits cannot be reduced artificially by including statutory levies in the denominator namely total turnover therefore the turnover should be restricted .....

British Airways Plc. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2002)80ITD90(Delhi)

..... similarly the shelter of article 8 3 where operation of aircraft has been expanded to include amongst others any other activity directly connected with such transportation is also not available to ..... the providing of engineering ground handling services to other airlines cannot be understood to be included in operation of aircraft at the cost of reiterating the non rendering of this activity .....

Saipem S.P.A. Vs. Dcit (Asstt.) Spl. Range-i

Court: Income Tax Appellate Tribunal ITAT Delhi

..... rig in the territorial water of the india could be included in the total income while computing the income under section ..... extraction or production of mineral oils outside india i plant includes ships aircraft vehicles drilling units scientific apparatus and equipment used ..... ao held the entire mobilisation fee received by sfi as includible for determining its income under section 44bb the first .....

Shirish Finance and Investment (P.) Ltd. Vs. M. Sreenivasulu Reddy

Court: Mumbai

Reported in: 2002(1)BomCR419

..... and their power of attorney and proxy holders from exercising any rights directly or indirectly including voting rights in respect of the aforesaid shares they further prayed for an order ..... through the companies under their control the plaintiffs therefore contend that all the defendants which include defendant no 1 defendant no 11 and the defendant companies under their control were acting .....

Sadhan Mukherjee Vs. Indian Iron and Steel Company Ltd. and ors.

Court: Kolkata

Reported in: [2002(93)FLR259],(2002)ILLJ121Cal

..... open to contract labour ninety one persons whowere working as contract labour in the boilerwere included in the tripartite settlementfollowing a strike in the establishment however mr gupta had contended ..... the industrial disputes act and any breach thereof makes the company liable to certain consequences including criminal offence under section 29 of the industrial disputes act the said 91 persons .....

Asstt. Cit Vs. Gautam Sarabhai Trust No. 23

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2002)75TTJ(Ahd.)151

..... income of the assessee the learned departmental representative submitted that the expression accumulated profits include the surplus realisation which have been brought to capital gains tax under the ..... learned counsel further submitted that the amalgamating companies are separate independent entities and profits including the capital reserves of such companies on merger are taken over by the .....

Sandeep Poddar and anr. Vs. State of U.P. and anr.

Court: Allahabad

Reported in: (2001)3UPLBEC1968

..... the schedule below provided that a such minimum number of seats for girl candidates shall include the girl candidates who are allocated in accordance with their preference to the respective ..... learned counsel further submits that suitable directions be issued to the respondents to invite candidates including girls strictly according to their respective position in the combined main merit list and no .....