Installing - Judgment Search Results

Loretto Vs. Teleprompter Manhattan Catv Corp.

Court: US Supreme Court

..... building in new york city appellant landlord discovered that appellee catv companies had installed cables on the building both crossovers for serving other buildings and noncrossovers ..... we find no constitutional difference between a crossover and a noncrossover installation the portions of the installation necessary for both crossovers and noncrossovers permanently appropriate appellant s property .....

First Leasing Co. of India Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1983)3ITD808(Mad.)

..... business specified therein the machinery and plant that the assessee had leased out had been installed by the hirers in their industrial undertakings for the specific purpose of the business referred ..... b is the primary requisite secondary being the purpose for which it is installed the primary requisite of installation of machinery and plant is not further qualified or conditioned by any requirement .....

Santha S. Shenoy, Vs. Union of India (Uoi) and ors.

Court: Kerala

Reported in: (1982)29CTR(Ker)127; [1982]135ITR39(Ker)

..... taken by the department that with regard to the 3rd instalment the petitioner is in default consequently though advance tax was ..... or deficiency in respect of any instalment already paid in a subsequent instalment or in subsequent instalments could be adjusted section 212 3a ..... immediately following the said financial year and where any such instalment is paid after the expiry of the financial year during .....

Commissioner of Income-tax Vs. U.P. Hotel and Restaurants Ltd.

Court: Allahabad

Reported in: (1983)34CTR(All)62; [1984]145ITR598(All)

..... the assessee s claim for development rebate in respect of assets installed up to september 30 1968 wasrightly considered by the appellate ..... the assessee s claim for development rebate on plant and machinery installed up to september 30 1968 3 it appears that the ..... of development rebate is always in respect of the year of installation and apart from creation of the requisite reserve depends on .....

Rajendra Kumar Tuli Vs. Eighth Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1982)1ITD213(Mum.)

..... almost identical contracts with them the remuneration was stipulated to be payable in several annual instalments to start from specified years the amounts involved in this appeal in respect of ..... the interveners emphasised the point that the amounts payable under the annuity policies in annual instalments bear the same characteristic as remuneration originally agreed by the producer to be paid to .....

Sri Venkateswara Beedi Leaves Contractors and ors. Vs. the State of An ...

Court: Andhra Pradesh

Reported in: [1983]54STC182(AP)

..... by the purchaser in the three equal monthly instalments as follows instalment due date first instalment 15th october 1975 second instalment 15th november 1975 third instalment 15th december 1975 iv each time the purchaser ..... be paid before the commencement of the actual collection and the remaining amount in three instalments 9 we may also in this connection refer to the definition of turnover in .....

Commissioner of Income-tax Vs. Jagannath Narayan Kutumbik Trust

Court: Madhya Pradesh

Reported in: [1983]144ITR526(MP)

..... year immediately following the said financial year and where any such instalment is paid after the expiry of the financial year during ..... assessment 7 to attract this provision the principal postulates are 1 instalments of advance tax must have been paid during the financial ..... under sections 207 to 213 2 the aggregate sum of instalments should exceed the amount of tax determined on regular assessment .....

K.C.P. Ltd. Vs. Income-tax Officer, Central Circle, Vijayawada-3

Court: Andhra Pradesh

Reported in: [1984]146ITR284(AP)

..... subsequent assessment year a lesser amount was paid towards the instalment or instalments payable during the period relevant to the subsequent assessment ..... pound sterling and consequent scaling down of the amount of instalment of deferred payment in rupees the cost of the machinery ..... year merely because the price is paid in so many instalments once the development rebate has been worked out and allowed .....

James Finlay and Co. Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1983]144ITR423(Cal)

..... from speciality papers ltd were being realised by the assessee in instalments and that no evidence has been produced by the assessee that ..... a fresh letter written by sri kaliachand offering to pay certain instalments with which we are not concerned in the relevant year that ..... nor was there any settlement for the payment of interest in instalments in that background if there was no change in the method .....

international Computers Indian Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1983)5ITD60(Mum.)

..... in which the ship was acquired or the machinery or plant was installed or if the ship machinery or plant is first put to ..... cost thereof to the assessee i where the machinery or plant is installed for the purposes of business of construction manufacture or production of ..... i b sub clause b i says that the machinery should be installed for the purpose of business of production of the articles specified .....