Inserting - Judgment Search Results

Sony India Ltd. Vs. Cc, Icd

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2002)(103)LC288Tri(Delhi)

..... two numeric controlled dedicated eyelet punching machine specially developed for sony india this machine inserts and punches the eyelet wherever required on the pwb automatically the eyelet punching ..... machine is also a sophisticated computer controlled machine used for jumper wire insertion the jumper wire cutting insertion and clinching operation is done automatically by the machine a numeric .....

Sony India Ltd. Vs. Commissioner of Customs, Icd, New

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2002)(82)ECC436

..... two numeric controlled dedicated eyelet punching machine specially developed for sony india this machine inserts and punches the eyelet wherever required on the pwb automatically the eyelet punching ..... machine is also a sophisticated computer controlled machine used for jumper wire insertion the jumper wire cutting insertion and clinching operation is done automatically by the machine a numeric .....

Licensed Building Surveyors Association and anr. Vs. State of West Ben ...

Court: Kolkata

Reported in: 2002(4)CHN659

..... rules and to substitute the first proviso thereto and also to insert a new proviso after the second proviso there was an intention ..... of the structural stability certificate to some extent and also to insert certain things therein there was also an intention to change to ..... 26 for the reasons aforesaid the following amendments are quashed i insertion of clause 41a in rule 2 ii amendment to clause j .....

Deputy Commissioner of Income Tax Vs. Shree Vallabh Glass Works Ltd.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... to properly understand the circumstances in which section 43b was inserted and the mischief which was sought to be prevented by ..... should apply the rule of reasonable interpretation a proviso which is inserted to remedy unintended consequences and to make the provision workable ..... the pf act etc the second proviso was also therefore inserted to mitigate the hardship caused to taxpayers because of the .....

Dy. Cit Vs. Shree Vallabh Glass Works Ltd.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2002)76TTJ(Ahd.)652

..... to properly understand the circumstances in which section 43b was inserted and the mischief which was sought to be prevented by ..... should apply the rule of reasonable interpretation a proviso which is inserted to remedy unintended consequences and to make the provision workable ..... the pf act etc the second proviso was also therefore inserted to mitigate the hardship caused to taxpayers because of the .....

Bhupendra Kumar Bhaumik Vs. Union of India

Court: Delhi

Reported in: [2002]125TAXMAN886(Delhi)

..... being aggrieved has challenged the constitutional validity of the aforesaid newly inserted sub section 1c in section 54e of the act 9 to ..... the amended section 54e 1 of the act and the newly inserted sub section 1c in fact does not indicate any unreasonable ..... which is in fact prospective and not retrospective the reason for inserting sub section 1c and restricting the benefit of capital gains tax .....

infosys Technologies Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2003)86ITD342(Bang.)

..... finance act 1995 deleted the provision keeping in mind the proposed insertion and the subsequent deletion the supreme court stated that a ..... section 17 2 which included the benefit under esop prior to insertion to such clause iiia to section 17 2 there was ..... must be applied while construing a statute a proviso which is inserted to remedy unintended consequences and to make the provision workable a .....

Asian Hotels Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2002)81ITD127(Delhi)

..... to make clear that intentions the present explanation has been inserted it is therefore in the nature of a parliamentary exposition ..... according to the learned senior vice president the parliament by inserting the explanation as also section 2a intended to ensure proper ..... being some doubt different interpretation being accorded the legislature by insertion of explanation w e f 1st april 1992 sought to .....

infotech Enterprises Ltd. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2003)85ITD325(Hyd.)

..... the same finance act an explanation of the term produce was inserted to state that produce includes production of computer programmes 4 certain ..... the term produce to include production of computer programmes has been inserted only w e f asst yr 1994 95 the existing epz ..... clause 4 of explanation of the amended provisions of section 10b inserted w e f 1st april 2001 which exactly reproduces the definition .....

Deputy Commissioner of Income Tax Vs. Ballarpur Industries Ltd.

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (2003)85ITD172(Nag.)

..... 72a was passed in that case by the specified authority she contended that after the insertion of section 72a issue relating to the unabsorbed depreciation and accumulated loss of amalgamating ..... of unabsorbed depreciation of amalgamating company which was not actually allowed subsequently section 72a was inserted in the statute containing specific provisions relating to carry forward and set off of .....