Integrated Activities - Judgment Search Results

Amadeus Global Travel Vs. Dy. Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)113TTJ(Delhi)767

..... so income could be said to arise to western union only when the necessary and integral activity of delivering money in india was performed and the service to the non residents remitters ..... of node and communication network within india is not for any preparatory or auxiliary activity it is an integral and essential part of the crs without which the core business of the .....

M/S. the Delhi Cloth and General Mills Co. Ltd., Having Its Registered ...

Court: Delhi

Reported in: (1976)5CTR(Del)239

..... of dealer qua the tanning bark thus the supreme court referred to integrated activity of buying and disposal in the context of the inclusion of ..... or use with a view to make profit out of the integrated activity of buying and disposal the learned judges in the case of ..... for use with a view to make profit out of the integrated activity of buying hides and skins tanning them and selling tanned skins .....

The Commissioner of Income-tax, Bangalore and Another Vs. M/S. Namdhar ...

Court: Karnataka

..... and the term 8220 agriculture 8221 has got to be understood as connoting this integrated activity of the agriculturist nbsp one cannot dissociate the basic operations form the subsequent operations ..... even though they are divorced from the basic operations by themselves nbsp if this integrated activity which constitutes agriculture is undertaken and performed in regard to any land that land .....

Delhi Cloth and Genral Co. Mills Ltd. Vs. the Union of India and anr.

Court: Delhi

Reported in: ILR1976Delhi28; [1976]38STC403(Delhi)

..... or use with a view to make profit out of the integrated activity of buying and disposal the supreme court held that it could ..... bought for use with a view to make profit out of the integrated activity of buying hides and skins tanning them and selling tanned skins ..... an entirely different context the supreme court referred to the integrated activity of buying and disposal and not to the buying of tanning .....

Saurashtra Mazoor Mahajan Sangh Vs. D.M. Vin

Court: Gujarat

Reported in: (1974)15GLR32

..... of octroi department was itself abolished therefore on admitted facts the octroi department was an integrated activity of the panchayat and that is why when rationalisation was sought to be effected it ..... discharging its municipal functions laid down in schedule i and was by way of an integrated activity collecting charges for its services in the form of taxation including octroi the employer s .....

Commissioner of Sales Tax Vs. D.V. Save

Court: Mumbai

Reported in: [1975]36STC47(Bom)

..... irrespective of whether the materials or goods so purchased formed or did not form any integrated activity connected with the purchase of the goods such as either transformation of the goods produced ..... was next submitted by the learned counsel for the respondents that purchase and sale are integrated activities and there can be no purchase of goods until it is linked with the ultimate .....

Peerless Securities Ltd. Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2005)60SCL59NULL

..... is set up the words ready to commence would not necessarily mean that all the integrated activities are fully carried out and or wholly completed the requirement is also complied with in ..... a given case where an assessee had undertaken the first of the kind of integrated activities which the business is overall comprised of it is not necessary that all the categories .....

Peerless Securities Ltd. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2005)94ITD89(Kol.)

..... is set up the words ready to commence would not necessarily mean that all the integrated activities are fully carried out and or wholly completed the requirement is also complied with in ..... a given case where an assessee had undertaken the first of the kind of integrated activities which the business is overall comprised of it is not necessary that all the categories .....

Mohan Brothers Vs. Regional Provident Fund Commisisoner

Court: Delhi

Reported in: 2003IIIAD(Delhi)677; 105(2003)DLT849; 2003(71)DRJ720; (2003)IIILLJ424Del

..... places but all these departments discharge various functions which are part of a single integrated activity 10 counsel appearing for the petitioner also referred to a decision of the bombay ..... is inter linking and inter dependence of the three units there is also functional integrality and geographical proximity thereforee the findings recorded by the regional provident fund commissioner are .....

Tata Iron and Steel Co. Ltd. Vs. the State of Bihar

Court: Supreme Court of India

Reported in: AIR1963SC577; [1963]48ITR123(SC); [1963]Supp(1)SCR199

..... related proposition that where a person carries on a multiple but none the less an integrated activity that produces an entire profit the total profits derived by him cannot be disintegrated and ..... that there was no general principle of law that profits resulting from a series of integrated activities could be dismembered or disintegrated for ascertaining the profit or loss from each of the .....