Mentioned - Judgment Search Results

Gujarat Raffia Industries Ltd. Vs. Commr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(153)ELT336TriDel

..... submitted that for tarpaulin heading 63 06 is most specific heading as tarpaulin is specifically mentioned therein that the word tarpaulin has not been qualified by using any restrictive word that ..... and textile articles from the purview of chapter 39 finally the learned senior departmental representative mentioned that heading 63 06 as per explanatory notes of hsn covers a range of textile .....

Gagan Trading Co. Ltd. Vs. the Acit

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)93ITD426(Mum.)

..... determine the annual letting value of the property he further mentioned that security deposits were received from lessees all jindal group ..... lesser rent interest free security deposits were received he further mentioned that perusal of the record shows hat the interest ..... closing stock of the assessee and giving the details he mentioned that such interest expenses claimed as business expenses cannot be .....

Dujodwala Industries and ors. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(110)LC126Tri(Delhi)

..... buyers regarding confirming demand of excise duty against individual units learned senior departmental representative mentioned that there are two types of dummy units i dummy units which are not ..... them as they have been availing the exemption wrongly finally the learned senior departmental representative mentioned that the extended period of limitation for demanding duty is invokable as the vital .....

State. Vs. Mohd. Afzal and ors.

Court: Delhi

..... reports under the column identified by the name of the accused mohd afzal finds mention relationship mentioned is associate followed by the signatures of accused mohd afzal thus according to the ..... the officer authorised to intercept any message or class of messages shall maintain proper records mentioning therein the intercepted message or class of messages the particulars of the persons whose .....

Madan Lal Kapur Vs. Subhash Lal Kapur and ors.

Court: Delhi

Reported in: 2003VIIIAD(Delhi)108; 105(2003)DLT987; 2003(71)DRJ732

..... the defendants have admitted the averments pertaining to the partnership nawab packers as also investments mentioned in paragraph 5 of the plaint it has been categorically denied that the plaintiff and ..... of the pleadings as well as any document of its adversary the plaint categorically mentions that the plaintiff was forced to enter into an unreasonable agreement of construction by defendants .....

Premier Automobiles Ltd. Vs. Income Tax Officer and anr.

Court: Mumbai

Reported in: (2003)182CTR(Bom)202; [2003]264ITR193(Bom)

..... all the authorities below have examined the terms and conditions mentioned in the above documents and they have given a ..... has been held that the values have not been deliberately mentioned though the verification process did contemplate assignment of sale values ..... july 1994 including the slump sale agreement it may be mentioned that under the supplemental mou the verification process is contemplated .....

Premier Automobiles Ltd. Vs. Ito

Court: Mumbai

Reported in: [2003]129TAXMAN289(Bom)

..... by the assessing officer by examining the terms and conditions mentioned in mou supplemental mou joint venture agreement slump sale agreement ..... all the authorities below have examined the terms and conditions mentioned in the above documents and they have given a ..... has been held that the values have not been deliberately mentioned though the verification process did contemplate assignment of sale .....

Coromandel Fertilisers Limited Vs. Dy. Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2004)90ITD344(Hyd.)

..... approbate and reprobate in the same breath expatiating on this point the learned standing counsel mentioned that if a lawyer practising on civil and taxation sides sells his practice on taxation ..... liabilities which stand excluded from the sale consideration specified it is stressed that as already mentioned what has to be seen is whether the undertaking is substantially transferred as functional unit .....

B.S. Agricultural Industries Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Agra

Reported in: (2004)88ITD1aAgra

..... learned counsel for the assessee in the above description nowhere mentioned that it contains valuation register of high speed spares as ..... or relation with these papers this is because as rightly mentioned by the assessing officer in the orders these sheets contain ..... not been shown by the assessing officer that the details mentioned in these sheets conclusively proved that the same represented the .....

Amarjit Singh Bakshi (Huf) Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2003)263ITR75(Delhi)

..... was given another opportunity to explain the transaction relating to investment in sunrise farm as mentioned above however no explanation was filed by the assessee accordingly the addition of rs 6 ..... the effect that in property dealings some amount was paid underhand and which was never mentioned in the sale deed registered later on it was emphasized by the learned departmental representative .....