Court : Gujarat
Reported in : (1997)139CTR(Guj)428; [1997]226ITR781(Guj)
..... (annexure 'e' to the petition) and has submitted that the gold as aforesaid can also be brought as a carrier. it is hardly relevant whether the gold belonged to the passenger or not. according to him, the action of the it authorities is contrary to the above referred gold import scheme. once the gold has been brought in accordance with the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Reported in : (2005)93ITD321(Ahd.)
..... of business which was not allowable as deduction. on reference, high court held that the hotel business necessarily compromised of variegated activities commencing from the stage of acquisition of a proper and suitable building, making it more suitable and convenient for the hotel business, purchasing linen, cutlery, furniture etc. appointing the staff as ..... therefore is not acceptable and therefore as a consequence, it follows that during the previous year, the appellant corporation was still in the process of acquisition and construction of capital assets and there was no commencement of business activity." 18.4. looking to the extent of activities of the assessee corporation ..... 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 .....
Tag this Judgment!Court : Mumbai
..... in notice of motion no. 1604 of 2012, the same reliefs were sought again in notice of motion no. 2333 of 2012. so far as the tower crane and passenger lifts are concerned, defendant no. 5 had, pursuant to the request of the plaintiffs, dismantled the same and the plaintiffs expressed their willingness to remove the same. the only ..... rs. 6.75 lakhs. without prejudice to their rights, to claim the balance amount, defendant no. 5 is willing to allow the plaintiffs to remove the tower crane and passenger lifts, subject to the plaintiffs paying or depositing the said amount of rs. 6.75 lakhs. it is therefore submitted on behalf of defendant nos. 1 to 4 that ..... ltd. and another vs. goregaon siddharth nagar sahakari griha nirman sanstha ltd.); (vi) decision of a learned single judge of this court (s.s. nijjar, j.) in gurudevdevelopers vs. kurla konkan niwas co-op. housing society (1999 (supp) bom. c.r. 257; (vii) decision of a learned single judge of this court (f.i. rebello, j.) in the peerless .....
Tag this Judgment!Court : US Supreme Court
..... u. s. 97 ; williams v. fear, 179 page 453 u. s. 307 u.s. 270, 179 u. s. 274 ; crandall v. nevada, 6 wall. 35, 73 u. s. 43 -44; passenger cases, 7 how. 283, 48 u. s. 492 (taney, c.j., dissenting). but this court has often pointed out the crucial difference between the freedom to travel internationally and the .....
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