Judgment Search Results Home > Cases Phrase: merchant shipping amendment act 2003 section 4 amendment of section 356j Sorted by: old Court: income tax appellate tribunal itat mumbai Page 2 of about 13 results (0.526 seconds)

Deputy Commissioner of Income Tax Vs. B.S.E.S. Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2008)113TTJ(Mum.)227

..... by the circular no. 549, dt. 31st oct., 1989 [(1990) 82 ctr (st) 1 : (1990) 182 itr (st) 1], which explains the provisions of the direct tax laws (amendment) act.in para 11 thereof it is stated that "these provisions, apart from being complicated, left certain gaps for which interest was not paid by the department to the assessee for ..... 1999, which is not disputed. the said expenditure was incurred to improve the working relation with native people. in the view of the decision in the case of great eastern shipping co. (supra), it is an allowable expenditure. we hold so.13.4 regarding disallowance of 50 per cent expenditure incurred on borewells, schools and colleges, the ao disallowed the ..... of the tribunal in ita nos.727, 2086 & 2087/mum/1999, for the asst. yrs. 1993-94, 1994-95 and 1995-96 in the case of the great. eastern shipping co. ltd. v. dy. cit.the relevant portion of the said order is as under: we have heard the rival submissions, perused the material on record and have gone through .....

Sumit Bhattacharya Vs. Asstt. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... united states of which such a person is a resident and/or citizen optionees who are subject to section 1g(b) of the securities exchange act of 1934, as amended (the "exchange act") including officers of the company, may not realize taxable income from the exercise of non statutory stock options for periods of up to six months ..... plan must be pursuant to a valid registration statement on other than form s-8 or pursuant to an exemption from registration provided under the securities act of 1933, as amended other employees of the company or its subsidiaries are free to make resales of the securities offered hereunder, without further registration. appropriate adjustments in the ..... the authority for advance ruling are not binding on the tribunal. our attention 'is also invited to tribunal's decision in the case of adit v. green emirates shipping & travels 100 itd 203 in support of this proposition. we are thus urged not to be guided by the advance ruling referred to, and heavily relied upon .....

Sumit Bhatttacharya Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2008)113CTR(Mum.)633

..... the united states of which such a person is a resident and/or citizen.optionees who are subject to section lg(b) of the securities exchange act of 1934, as amended (the "exchange act"), including officers of the company, may not realize taxable income from the exercise of nonstatutory stock options for periods of up to six months after ..... plan must be pursuant to a valid registration statement on other than form section-8 or pursuant to an exemption from registration provided under the securities act of 1933, as amended. other employees of the company or its subsidiaries are free to make resales of the securities offered hereunder, without further registration.appropriate adjustments in the ..... views of the aar are not binding on the tribunal. our attention is also invited to tribunal's decision in the case of asstt. director of it vs.green emirate shipping & travels (2006) 99 ttj (mumbai) 988 : (2006) 100 itd 203 (mumbai) in support of this proposition. we are thus urged not to be guided by .....