Judgment Search Results Home > Cases Phrase: indo tibetan border police force act 1992 section 1 short title and commencement Court: kolkata appellate Page 1 of about 6 results (0.446 seconds)

Yashdeep Trexim Vs. Board for Industrial and Financial Reconstruction ...

Court : Kolkata Appellate

1. Ambit and coverage of the Sick Industrial Companies (Special Provisions)  Act, 1985 (hereafter the SICA) do not extend to a foreign company carrying on  business in this country, is the point vehemently argued by learned counsel for  each of the petitioners and some of the respondents herein while assailing the  order passed by the Board for Industrial and Financial Reconstruction (hereafter  the BIFR) sanctioning a scheme for revival of Baranagore Jute Company PLC  (hereafter BJC), a company incorporated in England under the laws of that  country and having its registered office in London. Per contra, each of the learned  counsel for those respondents who have urged the Court not to entertain the writ  petitions have strongly contended that on proper interpretation of SICA, it ought  to be held that the ambit and coverage of SICA extends to embrace a foreign  company, a fortiorari, BJC. 2. The writ proceedings presently under c...

itc Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2003)86ITD135(Kol.)

..... land comprised in a portion of the said premises and in common areas and facilities together with the 'right of access' on a strip of land 5 feet in width bordering itc centre for the purpose of maintenance of the sides and rear portion of itc centre (without conferring any ownership right of 5 feet strip of land as aforesaid) at .....

Shyam Sunder Dalmia (Huf) Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2004)87TTJ(Kol.)1114

..... posts and that as per law of u.p. sales tax, a truck has to be entered in the register as per entry and exit point of the u.p. border. the learned counsel mentioned that what is the requirement of u.p. sales tax is not the point in question. the pertinent question is that whether the truck has passed .....

Pilcom Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2001)77ITD218(Kol.)

..... involved are common in both the appeals, they have been consolidated and a common order is being passed for the sake of convenience.2. the assessee before us is pak-indo-lanka-joint management committee (known in short as pilcom), which is actually a committee formed by the cricket control boards/ associations of three countries viz., pakistan, india and sri lanka .....

Santosh Kumar Kejriwal (Executor Vs. Acit

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2004)89ITD172(Kol.)

1. The appellant-assessee has filed the present appeal against the order dated 21/23.5.2002 passed by the Commissioner of Income-tax (Appeals) XXII, Kolkata (CIT(A) in short) on the following grounds: (a) THAT the Ld. CIT(A) erred in confirming the addition of Rs. 2,89,560/- on account of Long Term Capital Gain in sale of 1200 shares of ITC. He failed to appreciate that the bonus shares having been received on 17.11.94 merged with the value of original shares and therefore the average cost had to be taken while calculating the Long Term Capital Gain on sale of such shares." "(b) THAT the Ld. CIT(A) erred in holding that the amended law regarding valuation of bonus shares which came into effect from asstt Yr. 1996-97 was applicable to the Bonus shares received on 17.11.94 also." "2. (a) THAT the Ld. CIT(A) erred in not entertaining the addl. Ground of appeal with regard to the sale price of 1400 shares of ITC Classic Finance which was wrongly taken at page-2 of the assessment order at ...

Deputy Commissioner of Income Tax Vs. Hindustan Tobacco Co.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2003)87ITD129(Kol.)

1. The appeal filed by the Department is directed against the order dt.13th April, 1998, passed by the CIT(A) for the asst. yr. 1994-95.2. The Revenue has moved a petition dt. 16th July, 1998, praying for condonation of delay in filing the appeallate by four days. The reasons given in the petition are found to be satisfactory. So, after hearing both the sides, we condone the said delay and admit the appeal. On the facts and in the circumstances of the case, the learned CIT(A) erred in directing deletion of total sales promotion and advertisement expenses of Rs. 58,12,463, which was disallowed in assessment in connection with 6 different parties and on account of display and sampling expenses, for detailed reasons discussed in the assessment order.4. The facts of the case in short are that the assessee filed return on 28th Oct., 1994, disclosing a total income of Rs. 15,64,960 which was taken up for scrutiny. While completing the assessment, the AO found that the assessee has debited t...