Judgment Search Results Home > Cases Phrase: multimodal transportation of goods act 1993 chapter 1 preliminary Sorted by: old Court: income tax appellate tribunal itat delhi Page 1 of about 6 results (0.151 seconds)

Kailash Moudgil Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2000)72ITD97(Delhi)

..... not formed or that the order was passed arbitrarily or on collateral grounds.14. the learned departmental representative relied upon the following case law :new prakash transport co. ltd. v. new suwarna transport co. ltd. airstate bank of india v. s. s. koshal these authorities were filed in order to show what is meant by a speaking order ..... justice' by paul jackson, 2nd edn. page 11). 20. we share the view expressed by professor jackson. fairness, in our opinion, is a fundamental principle of good administration. it is a rule to ensure the vast power in the modern state is not abused but properly exercised. the state power is used for proper and not ..... him for approval. we have already seen what is meant by 'approval'. the word 'approval' means to be satisfied with, to sanction officially, to ratify, to pronounce good, think or judge well of; admit the propriety or excellence of; be pleased with; distinguishable from 'authorize', meaning to permit a thing to be done in future. therefore .....

Motorola Inc., Erisson Radio Vs. Deputy C.i.T.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2005)96TTJ(Delhi)1

..... therefore, thought it fit that there should be some arrangement in india for organizing the reception of such engineers, helping them in their customs clearance, their transportation, accommodation, maintenance of their residential buildings, making travel arrangements, providing facilities like telephone, telex, accounting, secretarial and other assistance. to achieve this, the ..... 048,263, which according to him constituted a substantial portion of the overall contract price of us $ 15,466,862, clause 10 which referred to transportation, clause 14 which referred to the project control and clause 15 which referred to the acceptance and clause 19 which referred to assignment of the contract ..... pvt. ltd. v. cit ((1992) 198 itr 543). it provides a good illustration to explain the scheme.their lordships made the following pertinent observations at page 547:- "the decision of the supreme court in the aforesaid kulu valley transport's case (1970) 77 itr 518, meets the argument of mr. chanderkumar .....

Mange Ram Mittal Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Delhi

..... summary sheets along with cash receipts. the cash collected in the business was utilized for making payment of licence fee, excise duty, purchase of liquor, cost of transport, salaries of salesmen and other daily expenses. those dealings were done by shri manohar singh after obtaining instructions from shri mange ram. larger and new type of ..... argued that a subsequent statement of retraction did not have the same value as the original statement. in case the original statement was retracted there should be good grounds to show as to why the original statement was incorrectly given and how the subsequent statement was factually correct and the earlier statement was not. in ..... sc); umacharan judgments thereafter. in nutshell, while the assessing officer is not bound by rules of evidence, he is bound by the principles of natural justice and good conscience. he has to base his findings on cogent materials or evidence and not on suspicion or guess work.95. we have hereinabove referred to and/or .....

Mange Ram Mittal Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)103ITD389(Delhi)

..... summary sheets along with cash receipts. the cash collected in the business was utilized for making payment of licence fee, excise duty, purchase of liquor, cost of transport, salaries of salesmen and other daily expenses. those dealings were done by shri manohar singh after obtaining instructions from shri mange ram. larger and new type of ..... further argued that a subsequent statement of retraction did not have the same value as the original statement. in case the original statement was retracted there should be good grounds to show as to why the original statement was incorrectly given and how the subsequent statement was factually correct and the earlier statement was not. in ..... was an old wine contractor and had seldom defaulted on excise duty or licence fee. on that basis reporting of identity and financial capacity was made on good faith and in the interest of government revenue. the learned ao found that the partners of the firms who obtained the contract in auction were not men .....

Sheraton International Inc. Vs. Deputy Director of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2007)293ITR68(Delhi)

..... promote the flow of foreign tourists to india. these sales offices service individual travellers important customers such as international companies and professional associations airlines and transportation companies and the travel industry. specialists are also available to cover the particular travel needs of organizations such as the united nations, international organizations insurance ..... , it was held that the principle which emerges from the various decisions is that in a contract for manufacture, installation, sale or supply of goods, the element of services will always be present and where such services are inextricably linked with manufacture, installation, sale or supply, they cannot be ..... indian hotels/clients.84. in reality, it is always possible that job undertaken by one party for the other party of supply of any goods or services may involve utilization of the knowledge, information and expertise of the party undertaking the said job. this possibility is more in the .....

Shri Manoj Aggarwal, Bemco Vs. Dcit

Court : Income Tax Appellate Tribunal ITAT Delhi

..... in the statement of bishan chand aggarwal cannot override the substance of the claim of bemco that the gold bars and the sale proceeds in cash were transported between delhi and ahmedabad by manoj aggarwal by train.72. some of the questions put to bishan chand aggarwal (questions 35 to 37) in the statement ..... the amount represents income either from source already disclosed by the assessee or from some undisclosed sources. the department cannot by merely rejecting unreasonably a good explanation convert good proof into no proof. the learned ar further contended that sale proceeds of any declared capital assets has to be treated as capital receipts subject ..... reason why the auditors would not have checked them. further, at least before the assessing officer the same could have been produced. the same position holds good in the case of inventory records also. as regards the other objection against the purchase invoices, bishan chand agarwal has explained that since bemco was purchasing old .....