Materialize - Judgment Search Results

Maini Material Movement Pvt. Ltd. Vs. Commr. of S.T.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2008)12STT134

1 the stay application and the appeal are taken up together for the disposal as the issue is covered by...

Aztec Software and Technology Vs. Acit

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2007)107ITD141(Bang.)

..... appropriate method for determination of alp and justify the same by producing relevant material and documents before the revenue authorities in case revenue authorities are not satisfied ..... their characteristics under what economic circumstances these comparable were performed what were the material differences between comparable transactions and how much adjustments were reasonably required to be .....

Amit Estate Organizer Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2008)113TTJ(Ahd.)1018

..... with regard to failure of assessee in supplying details regarding quantities of different materials consumed and various services like water supply sanitary installation and electrical provisions ..... accounts failure of the assessee to furnish details regarding quantities of different building materials consumed and various services like water sanitary installation and electrical provisions in .....

M.M.T.C. Limited Vs. Dy. Commissioner of I. Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

..... that the assessing officer before completing the original assessment sought all relevant information clarifications material from the appellant applied his mind to the claims of the assessee and thereafter ..... proceedings were initiated and thus the reasons recorded for reassessment proceedings were supported by material which came into the possession of ao after framing of the assessment this decision .....

First Global Stockbroking (P) Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2008)115TTJ(Mum.)173

..... to adjudicate whether the assessee is still honestly disclosing his income correctly after incriminating material has been found in the possession of the revenue authority before such returns can ..... findings of the ao and submissions of the learned authorised representative along with other material available on record the impugned seized paper contains the handwritten jottings as correctly translated .....

Secretary of State for the Home Department (Respondent) Vs. Mb (Fc) (A ...

Court: House of Lords

..... is an infinite variety of possible cases in between the balance between the open material and the closed material and the probative nature of each will vary from case to case the special ..... liberty the significant feature is that the strasbourg court recognised that the confidentiality of security material should be maintained and that the state should be entitled to protect the public interest .....

The Asstt. C.i.T. Vs. National Lamination Industries

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2007)109ITD181(Ahd.)

..... the physical characteristics of finished goods are different from that of its raw material raw material is transformed into finished goods giving rise to commercially new product commercially new ..... a series of processes were involved when the transformer core is manufactured the raw material loses its identity and a different identifiable and marketable commodity having different characteristics .....

U.B. Engineering Ltd. Vs. Jt. Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2008)1113ITD577(Pune.)

..... apparent rectifiable under section 154 in the order that was passed before collecting the subsequent materials that led to reopening lastly it was stated assessee only agreed to withdraw the ..... contended by the assessee assessment was completed much earlier under section 143 3 subsequently certain materials came to the notice of the revenue and proceedings under section 147 were initiated .....

Asstt. Cit Vs. Manubhai Sons and Co.

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... provides that production before the assessing officer of account books or other evidence for which material evidence could with due diligence have been discovered by the assessing officer will not ..... terms that production before the assessing officer of account books or other evidence from which material evidence could with due diligence have been discovered by the assessing officer will not .....

Joint Commissioner of Income Tax Vs. I.T.C. Ltd.

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2008)115TTJ(Kol.)45

..... is engaged in several business activities like manufacturing and sale of cigarettes paper packaging material etc all these businesses are separate and independent than the hotel business of the ..... departmental representative has submitted that disallowance on account of notional income from dismantling fabrication material out of fabrication expenses for rs 1 51 crores has rightly been made by .....