Judgment Search Results Home > Cases Phrase: karnataka krishna basin development authority act 1992 chapter 5 finance accounts and audit Court: allahabad Page 4 of about 34 results (0.109 seconds)

Commissioner of Income Tax Vs. Daljeet Tyres

Court : Allahabad

Reported in : (2006)201CTR(All)530; [2006]287ITR344(All)

..... undertaking established for manufacture or production of any article or thing. the assessee, being registered as a small-scale industry with the state government, was printing and developing various articles from the negatives inserted in the imported machine. the final product was something different from the negative or the white paper which was inserted in the ..... the machinery for the purposes specified in section 32a(2)(b)(iii). the agreement of hire did not involve any element of sale. the high courts of karnataka and madras held the respondent-assessees to be entitled to investment allowance under section 32a of the act.the plea of the appellant-revenue that investment allowance ..... plant and machinery used for such process was allowable. for reaching this finding he also relied upon the decision of the tribunal, bangalore bench in the case of krishna associates v. ito in ita no. 928/bang/1985 for the asst. yr. 1984-85 reported at ..reliance was also placed on the decision of tribunal, .....

Modi Zerox Ltd. Vs. Cit Meerut

Court : Allahabad

..... the rate of exchange. the apex court specifically observed that the adjusted actual cost is to be taken as the actual cost for all purposes other than for grant of development rebate. in our view, therefore, the decision of the apex court in cit v. arvind mills ltd (1992) 193 itr 255, far from helping the case of ..... . kwality biscuits ltd (2006) 284 itr 434 (sc). the karnataka high court reconsidered and distinguished its own decision in jindal thermal power co ltd vs. cit (2006) 154 taxman 547 (kar), which has been affirmed by supreme court in ..... thus decided in favour of the assessee-appellant, and against the revenue. question no.5 10. on this question, reliance is placed by shri bhupesh jain on judgment of karnataka high court in kwality biscuits ltd v. cit (2000) 243 itr 519 (karn) against which the appeals were dismissed by the supreme court in commissioner of income tax v .....

Brij Kishore Verma Vs. State of Uttar Pradesh

Court : Allahabad

..... the unremitting protection of individual rights and liberties. once enacted, its provisions cannot easily be repealed or amended. it must, therefore, be capable of growth and development over time to meet new social, political and historical realities often unimagined by its framers. the judiciary is the guardian of the constitution and must, in interpreting ..... and others; 1998 sc 431: naga people's movement of human rights. vs. union of india; air 1998 sc 2496: c. rangaswamaiah and others. vs. karnataka lokayukta and others. 48. the 1992 government order provides criteria with regard to grounds for creation of new districts which include the area, population, infrastructure, financial aspects etc ..... versus r.s. nayak and another, air 1988 sc 1531; state of west bengal and others versus debdas kumar and others, 1991 supp (1) scc 138 and krishna swamy versus union of india, air 1993 sc 1407). judgment and rationality 94. in the case reported in 2000 (18) lcd 886: brijendra kumar gupta and .....

Gorakhpur Petro Oils Ltd. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2005)95TTJ(All.)489

..... contained only computation of the income; computation of the tax on income was made on a separate sheet of paper which was not signed by the ito the hon'ble karnataka high court held that as the assessment order was made after the insertion of section 292b by taxation laws (amendment) act, 1975, impugned assessment order was in substance in ..... notice under section 148 could not be said to be illegal." 4.2 in the case of cit v. r. girdhar (1984) 145 itr 246 (kar) the hon'ble karnataka high court held that the determination of the tax payable in the assessment order is mandatory and non-compliance with the provisions vitiated the assessment order. in this case, reassessment ..... v. cit (1983) 140 itr 151 (all). this has however, not been done by the assessee. furthermore it has been held by the hon'ble allahabad high court in sri krishna v. cit and ors. (1983) 142 itr 618 (all) that affidavits are self-serving statements, and in the absence of any supporting evidence, the same need not always be .....