Means Process - Judgment Search Results

Dxn Herbal Manufacturing (India) Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Chennai

Reported in: (2008)110ITD99(Chennai)

..... quality properties or combination whether by hand labour or machine he further submitted that production means process or art of producing the learned counsel for the assessee relied on the judgment of ..... defined in the black s law dictionary and submitted that as per that dictionary meaning manufacture means the process or operation of making goods or any material produced by hand by machinery or .....

Dhariwal Industries Ltd. Vs. Acit (inv.) and Addl. Cit, Range-1

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2008)111ITD379(Pune.)

..... schedule in the income tax act do not mean one and the same thing while the expression tobacco means processed narcotic leaves and hence tobacco would mean a product in which the said leaves ..... are substantially used in terms of quantity value or base the expression tobacco preparations means a .....

indorama Textiles Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2007)(117)ECC65

..... in the table annexed to the notification further since job work means processing or working upon raw material or semi finished goods supplied to ..... worker so as to complete a part or whole of the process resulting in the manufacture or finishing of an article and since ..... the use of the word for any other purpose would include processing of inputs for manufacture of electricity which in turn has been .....

Suvikram Plastex (P) Ltd. Vs. the Commissioner of Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2008)(225)ELT282Tri(Bang.)

..... for the purposes of this notification the expression job work means processing of or working upon raw materials or semi finished goods ..... article or any operation which is essential for the aforesaid process and the expression job worker shall be construed accordingly 6 ..... for job work and the job worker completes the manufacturing processes then such goods are entitled for exemption from duty on .....

Shri G.S. Rathore Vs. the Union of India (Uoi), Through the Secretary, ...

Court: Mumbai

Reported in: 2008(1)ALLMR252; 2007(5)BomCR377; 2007(6)MhLj313

..... a new trial for newly discovered evidence while the word production means process or act of production that which is produced or made in ..... m ps have been filed as an attempt to abuse the process of law a mere perusal of the contents of interrogatories itself ..... ramanatha aiyer 10 the word interrogatories has a definite connotation and meaning in law discovery by production of documents and discovery by .....

income Tax Officer Vs. Lokmanya Shiksha Samiti

Court: Income Tax Appellate Tribunal ITAT Indore

Reported in: (2008)115TTJIndore135

..... was involved in profit earning activities it is also observed by the ao that education means process of training and developing the knowledge skill and character of students by normal schooling and .....

Hotel Shree Vaibhav Vs. Employees State Insurance Corporation

Court: Mumbai

Reported in: 2007(6)ALLMR676; 2008(2)BomCR849; [2008(116)FLR321]; (2008)IILLJ72Bom; 2007(6)MhLj363

..... specially paragraph 10 thereof to show that the respondent was carrying on manufacturing process within the meaning of section 2 k of the factories act it is submitted by ..... specially the definition of the word manufacturing process under section 2 k thereof section 2 k defines manufacturing process thus manufacturing process means any process for i making altering repairing ornamenting finishing .....

Board of Councillors, Bhatpara Municipality Vs. Cesc Ltd. and ors.

Court: Kolkata

Reported in: 2007(3)CHN328

..... ambit of section 2 k i of the factories act 1948 i e manufacturing process which means any process that is making altering or adapting etc 18 mr sen further submitted that the ..... cannot brush aside the fact that the legislature significantly for power industry gave different meaning to manufacturing process under the factories act 1948 it cannot be disputed that the power is transmitted .....

Hotel Chandra Mahal Vs. the Regional Director, E.S.i. Corporation

Court: Rajasthan

Reported in: RLW2007(4)Raj2721

..... section 2 k of the factories act manufacturing process would mean any process for i making altering repairing ornamenting finishing packing ..... 2 14 aa defines the words manufacturing process as being assigned the same meaning as in the factories act according to ..... by letter press lithography photo gravure or other similar process or book binding or v constructing reconstructing repairing refitting .....

Galileo International Inc. Vs. Dcit

Court: Income Tax Appellate Tribunal ITAT Delhi

..... definition of crs which are provided by a crs directly or indirectly to subscribers data processing fees means the fees payable by galileo international to interglobe as set forth in schedule 3 ..... measurement used by galileo international for charging purposes computerised reservation system or crs means an automated system which processes booking data and other data to provide any or all of the .....