Materialize - Judgment Search Results

Bridge and Roof Co. (i) Limited Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1986)(8)LC25Tri(Delhi)

..... in respect of such structurals the second category would be whether the customer supplied the materials and the appellants effected certain fabrication and returned the same to the customer for the ..... that it was influenced by any commercial or personal or contractual influence but because the materials like structurals wagon wheels were not included in the assessable value the invoice price and .....

income-tax Officer Vs. U.P. Tractors

Court: Income Tax Appellate Tribunal ITAT Jabalpur

Reported in: (1986)19ITD199Jab

..... been totally different but this is a case where admittedly and undisputedly there was enough material which was not produced and considered before the bench which decided the quantum appeals for ..... authority to redecide the matter for the assessment year 1971 72 after considering that fresh material the presently impugned orders of the learned first appellate authority for all the years under .....

Bakelite Hylam Limited and ors. Vs. Collector of Central Excise and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1986)(9)ECC61

..... in the proceedings before lower authorities and in their appeal memorandum described the impregnating material as plastic material in view of the above we hold that the term plastic has to be ..... time textile fabrics impregnated or coated with preparations of cellulose derivatives or other artificial plastic materials not elsewhere specified his plea is that glass fabrics are not specified anywhere in .....

Gift-tax Officer and ors. Vs. Ici (India) P. Ltd.

Court: Kolkata

Reported in: (1987)62CTR(Cal)83,[1987]164ITR574(Cal)

..... and bona fide application of mind by the authority concerned there were valid and substantial materials on which the said proceedings were initiated it was contended further that ici was ..... construction on the same transaction documents and evidence though no resjudicata constitute cogent and relevant material in the determination of a similar question in the instant proceedings the finding had been .....

Commissioner of Income-tax Vs. Dwarka Prosad Bazaz

Court: Kolkata

Reported in: (1987)63CTR(Cal)56,[1987]168ITR572(Cal)

..... assessment and to initiate the reassessment proceedings thereon he submitted that if there was some material before the income tax officer in support of his belief the sufficiency or adequacy ..... be termed as third hand information he did not himself examine any of the primary materials including the disclosure by the creditor before initiating proceedings for reassessment the original letters of .....

Commissioner of Income-tax Vs. J.B. Kharwar and Sons

Court: Gujarat

Reported in: (1986)57CTR(Guj)9; [1987]163ITR394(Guj)

..... industrial undertaking in which article or articles are manufactured or produced the ownership of raw material or furnished goods according to the assessee is immaterial or of no consequence for giving ..... it also states that the production of articles for use from raw or prepared materials by giving such materials new forms qualities properties or combinations whether by hand labour or machine would .....

Celotex Corp. Vs. Catrett

Court: US Supreme Court

..... motion respondent then produced three documents which she claimed demonstrate that there is a genuine material factual dispute as to whether the decedent had ever been exposed to petitioner s asbestos ..... for summary judgment upon proper showings of the lack of a genuine triable issue of material fact summary judgment procedure is properly regarded not as a disfavored procedural shortcut but rather .....

Rajendra Prasad Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1987)20ITD596(Hyd.)

..... to uphold the initiation of proceedings under section 269c further there is no objective material whatsoever present before the competent authority to come to the conclusion that the understatement ..... decision therefore that is another additional reason to hold that there is no objective material available with the competent authority before starting acquisition proceedings 25 now let us consider .....

Raymond Woollen Mills Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1986)18ITD64(Mum.)

..... two items at least both these have been worked out starting with some raw material incurring expenditure by way of fiscal levies freight manufacturing operations supervising operations management operations ..... expenditure on account of management examination supervision etc when thus different quantities of raw material subjects to variable and different levies and expenditure on account of the above .....

Gonterman Peipers (India) Limited Vs. Additional Secretary to the Gove ...

Court: Kolkata

Reported in: 1987(13)ECC33,1991LC286(Calcutta),1986(26)ELT471(Cal)

..... delhi the respondents have withheld the records which would have indicated if there were any materials before the revisional authority for arriving at the satisfaction as enjoined by section 36 2 ..... the tribunal being a quasi judicial authority cannot arbitrarily depart from the finding reached after considering material evidence it is not the case of the respondents that in the decisions rendered by .....