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Asstt. Cit Vs. Rajendra Mulak

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (2002)77TTJ(Nag.)524

..... and finally assessed income are loss in view of explanation 4 inserted in that section with effect from 1 4 1976 is not ..... loss then it appears that an attempt has been made by inserting the said explanation to enlarge to scope of main section by ..... has opined that there is no presumption that an explanation which is inserted subsequently introduced something new which was not present in the relevant .....

P.V.R. Bhaskar Rao Vs. Andhra Pradesh Administrative Tribunal, Hyderab ...

Court: Andhra Pradesh

Reported in: 2002(2)ALD21; 2002(3)ALT101

motilal b naik j 1 petitioner seeks a writ of certiorari calling for the records relating to order made in...

Assistant Commissioner of Income Vs. Rajendra Mulak

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (2002)83ITD670(Nag.)

..... income and finally assessed income are loss in view of expln 4 inserted in that section w e f 1st april 1976 is not ..... a loss then it appears that an attempt has been made by inserting the said explanation to enlarge to scope of main section by ..... has opined that there is no presumption that an explanation which is inserted subsequently introduced something new which was not present in the relevant .....

Commissioner of Income Tax Vs. Dayawati Modi

Court: Delhi

Reported in: 2002IIIAD(Delhi)623; 97(2002)DLT170

a k sikri j 1 the questions of law raised in all these income tax reference are common for the...

Himachal Road Transport Corporation Vs. Saroj Devi and ors.

Court: Himachal Pradesh

Reported in: 2002ACJ1146

arun kumar goel j 1 it is proposed to dispose of all these appeals and cross objections by a common...

Sona Steering Systems Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2003)78TTJ(Delhi)213

1 these are the cross appeals which were heard together and are being disposed of by the common order for...

Madhuvana House Building Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT

..... cit 2000 66 ttj bang 360 has held that even after the insertion of the explanation the last panchnama to be reckoned is with reference ..... of the premises or on any almirah in such premises the explanation inserted cannot come to the rescue of the department we have considered the ..... 142 2a and the proviso in the order but their lordships have inserted the word or after and or read and or in the relevant .....

Madhuvana House Building Vs. Asstt Cit

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2002)76TTJ(Bang.)948

..... cit 2000 66 ttj bang 360 has held that even after the insertion of the explanation the last panchnama to be reckoned is with reference ..... of the premises or on any almirah in such premises the explanation inserted cannot come to the rescue of the department we have considered the ..... 142 2a and the proviso in the order but their lordships have inserted the word or after and or read and or in the relevant .....

Karnataka Itdc Hotels Officers Association and ors. Vs. India Tourism ...

Court: Karnataka

Reported in: [2003]115CompCas924(Kar); (2002)IILLJ193Kant; [2004]50SCL200(Kar)

orderr gururajan j 1 i a ii for amendment is allowed 2 the petitioners karnataka india tourism development corporation hotels...

Gujarat Steel Tubes Ltd. Vs. Board of Trustees of Port of Kandla and a ...

Court: Gujarat

Reported in: AIR2002Guj173; (2002)2GLR934

..... the notification dated 26 6 1975 which came to be amended by inserting new and substituted entries by notifications dated 10 5 1984 and 14 ..... to be charged for wharfage under newly added entry 84 prior to insertion of the above entry 84 with effect from 14 2 1985 the ..... refund of excess payment of wharfage made under entry 44 prior to insertion of entry 84 with effect from 14 2 1985 cannot be resisted .....