Modus Operandi - Judgment Search Results

Overseas Chinese Cuisine (India) Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... he offered rs 60 lakhs as concealed income the director however did not disclose the modus operandi adopted for suppression of sales by the assessee 76 in this background the assessment ..... consideration when the same system is being practised in all the three accounting years the modus operandi adopted while manipulating bills even though found out while investigating the case for the assessment .....

Sebi Vs. Karvy Stock Broking Ltd.

Court: SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

..... characteristics relating to the add on list of the iob bank account demonstrates a common modus operandi with a common control all the above 50 are existing dematerialized account holders with karvy ..... month of december 2003 and thereafter encouraged key operators to open bank accounts with same modus operandi and opened demat accounts with one bank accounts with series of names attached with each .....

Overseas Chinese Cuisine Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1996)56ITD67(Mum.)

..... director of the assessee company about the suppression of sales however he reminded that the modus operandi of suppression was not made known with the investigations carried on subsequently the assessing ..... when the same system is being practised in all the three accounting years the modus operandi adopted while manipulating bills even though found out while investigating the case for assessment .....

In Re: Investigation Into Initial

Court: SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

..... fictitious names the credits from where found its confluence in the master accounts the modus operandi adopted for cornering of retail portion of ipo shares is pictorially represented below afferent ..... used for any subsequent ipos the system audit report made significant observations detailing the modus operandi and also possible complicity of entities involved in the process of ipo allocations i .....

Sri Karpagam Spinners Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2002)(83)ECC71

..... the nature of the goods which were received by them prima facie just because the modus operandi is accepted does not absolve the authorities from making further enquiries to ascertain the quantum ..... also be required to be gone into ascertain the quantum which were removed adopting this modus operandi taking therefore into consideration the totality of the facts and circumstances of the case we .....

Residents Welfare Association Vs. The Union Territory Of Chandigarh

Court: Supreme Court of India

..... prohibited fragmentation or amalgamation of any site or building however through a certain modus operandi the builders developers were constructing three apartments on three floors thereafter selling the ..... committed by the unscrupulous builders developers 23 shri patwalia submitted that through such modus operandi of the developers builders and inaction on the part of chandigarh administration what .....

The State of Maharashtra and Another Vs. Anil Jagannath Pawar and Anot ...

Court: Mumbai Aurangabad

..... no 175 2011 in present matter the evidence regarding earlier convictions demonstrating general modus operandi of similarity of committing different earlier crimes was relevant sections 53 and 54 ..... in mind could be different modus operandi and motive are not interchangeable terms different persons may adopt similar modus operandi for different motives general modus operandi of accused would not be .....

Sebi Vs. Jhaveri Securities Pvt. Ltd.

Court: SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

..... that the thrust of the various interim orders relating to ipos was directed against such modus operandi of cornering the retail portion and further selling transferring of shares for patently unfair gains ..... in my view the modus operandi represents an abhorrent practice and such abhorrent practice per se is injurious to the .....

State vs.khimji Bhai Jadeja

Court: Delhi

..... it was contended that the prosecution had alleged a common and single conspiracy and the modus operandi of the accused persons for withdrawal of huge amounts from the government treasury was ..... treasuries and the period of withdrawal was also different spanning between 1990 1996 though the modus operandi of the accused might have been the same for withdrawing amounts from the government treasuries .....

Shri Manoj Aggarwal, Bemco Vs. Dcit

Court: Income Tax Appellate Tribunal ITAT Delhi

..... pages 48 to 51 of the paperbook in this statement manoj aggarwal has explained the modus operandi involved in giving accommodation entries in respect of the share business conducted through friends ..... concerned which were carried out through friends portfolio he was very much aware of the modus operandi relating to the accommodation entries and had elaborately described with facts and figures the .....