Insert - Judgment Search Results

Core Health Care Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... after the introduction of the said explanation the object with which the explanation 8 was inserted clearly explains that interest pertaining to the pre production period should be capitalised and ..... accounting principles legal principles shri gupta also placed reliance on circular explaining the object of inserting explanation 8 he submitted that tax payers with a view to claim higher depreciation .....

Core Health Care Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2001)70TTJ(Ahd.)490

..... the introduction of the said explanation the object with which the explanation 8 was inserted clearly explains that interest pertaining to the pre production period should be capitalised and ..... accounting principles legal principles shri gupta also placed reliance on circular explaining the object of inserting explanation 8 he submitted that taxpayers with a view to claim higher depreciation and .....

Core Health Care Ltd. Vs. Deputy Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... subsequent decisions based thereon were contrary to the legislative intent hence the aforesaid explanation was inserted with a view to remove the doubts and clarify that once the production starts ..... accounting principles legal principles shri gupta also placed reliance on circular explaining the object of inserting expln 8 he submitted that taxpayers with a view to claim higher depreciation and .....

Nagpur Alloys Casting Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(70)ECC417

..... manufactured by the appellants 3 the appellants are engaged in the production of mci sgci inserts for railway concrete sleepers tubes and pipe fittings parts and accessories of machines motor vehicle ..... availability of benefit of the notification in question to such castings in this circular the insert castings produced by the appellants as observed above did not satisfy the conditions of notification .....

Vishal Malleables Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(127)ELT856TriDel

..... central excise vadodara the matter relates to the duty liability in respect of i railway inserts meant for fittings in railway sleepers ii overhead electrification ohe fittings used for railway electrification ..... with carbon silicon or magnesium metal to obtain desired casting and entire raw materials are inserted in the two electrical induction furnaces each having 1 5 tonnes capacity for melting .....

J.M.P. Manufacturing Co. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(131)ELT233TriDel

..... delhi it was explained by the appellant that m c i inserts are used as one of the raw materials in the manufacture ..... the appellants had filed classification list in respect of m c i inserts and that these classification lists were approved by the department it ..... consideration before us is whether the various processes to which the inserts are subjected after they are taken out of the moulds would .....

Nehru Steels Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(72)ECC403

..... central excise rules they procure iron scrap from outside melt the same and manufacture mci inserts using moulds the product is supplied to manufacturers of concrete railway sleepers who use them ..... lower authorities by maintaining that a declaration without specifically naming the final products as mci inserts but describing the same as cast articles of iron and steel under chapter heading 73 .....

Bhagwan Dass Khanna Enterprises Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2001)78ITD151(Delhi)

..... 1991 specifying that the amendment proposed in section 80hhd by inserting explanation to subsection 2 will be applicable only in ..... apply the rule of reasonable interpretation a proviso which is inserted to remedy unintended consequences and to make the provision workable ..... the provisions one of the arguments is that the explanation inserted in section 80hhd 2 widened the scope of original provisions .....

Public Services Tribunal Bar Association Vs. State of U.P. and ors.

Court: Allahabad

Reported in: (2000)3UPLBEC2553

..... counsel for the petitioner that the intention of the parliament in inserting article 323 a was to take away the legislative competence ..... of the constitution 42nd amendment act 1976 certain new entries were inserted in the various lists of the 7th schedule to the ..... parliament to make laws in regard to the administrative tribunals was inserted this indicates that it was not the intention of the .....

Shantilal M. Lalwani Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2002)82ITD59(Pune.)

..... income voluntarily for block of 10 years even under section 158bfa inserted after 1 1 1997 penalty is levied only on the excess ..... of such income was entirely upon revenue the finance act 1964 inserted an explanation whereby where the total income returned by any person ..... income amendment of the provisions of section 271 1 c and insertion of an explanation by the finance act 1964 was described in .....