Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Reported in : (2005)93ITD321(Ahd.)
..... year relevant to asstt.year 93-94. it is matter of record that the exploitation of the project by konkan railway corporation started only in the period relevant to asstt.year 1993-94 wherein the passenger traffic receipts of rs. 32,269/- were received and therefore there was an apparent contradiction in the observation of ..... the relevant previous year relevant to a.y. 93-94, the project of konkan railway corporation had become operational and the exploitation of the same had started inasmuch as there was passenger traffic receipt of rs. 32,269/-. the business of konkan railway corporation had thus commenced during the previous year. therefore, there was nothing wrong ..... decision of cit(a)-iii, new delhi in the case of konkan railway corporation ltd. in that case in the relevant previous year, the project of konkan railway corporation had become operational and the exploitation of the same had started inasmuch as there was passenger traffic receipt of rs. 32,269/-. as the exploitation of the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2002)(80)ECC363
..... 36. ld. counsel relied on the judgement rendered in the case of prem kumar vs. cc, 1989 (40) elt 340 (t) wherein the aspect pertaining to valuation of passenger's imported car on the basis of world car catalogue price of same model less 15% discount was considered. it was also noted that resort to individual's invoice price ..... in india. it has also been noted that depreciation for running of car from manufacturer's factory to loading port and its deduction is impermissible on cars purchased and shipped but permissible when imported car possessed and used abroad. the judgement also deals with on the assessment of cars fitted with air-conditioner.37. we notice that the ..... also contended that as there was no violation, they are entitled for waiver of demurrage and in this regard relied on the apex court judgement rendered in the case of shipping corpn. of india ltd.vs c.l. jain woolen mills - 2001 (129) elt 561 (sc). the original authority shall take into consideration this plea also about non .....
Tag this Judgment!Court : Chennai
Reported in : AIR1941Mad326
..... by what the witness said he observed and heard with reference to the behaviour and utterances of the appellant. it was said that the appellant's conduct towards the passenger is not an uncommon way among villagers of expressing gratitude for help rendered and that the words which the witness said he heard from the appellant did not indicate that ..... who was a medical man himself, to think that the appellant 'was not in his senses,' and his abnormal behaviour to repeatedly stooping and touching the feet of the passenger on a public road 'so many times,' hailing him as his saviour certainly show that his reason was affected at the time, and his conduct in throwing rupees on the ..... the appellant. both of them alighted at a village called mulki. a little later, he said, he saw the appellant prostrating himself before a man who had been a passenger in the bus and talking incoherently to him, that his behaviour was not quite normal and that he was excited. in one part of his evidence he said he .....
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