Negative - Judgment Search Results

Srinivasa Traders and ors. Vs. Commercial Tax Officer, Chintamani Circ ...

Court: Karnataka

Reported in: ILR1985KAR1179; [1985]58STC343(Kar)

..... the issue and not upon the party who denies it for a negative is usually incapable of proof it is an ancient rule founded on ..... that of the greater practical difficulty which is involved in proving a negative than in proving an affirmative hals 3rd ed vol 15 para 488 ..... in practice not because it is impossible to prove a negative but because the negative does not admit of the direct and simple proof of .....

Amiya Kumar Tarafdar Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1985)14ITD172(Kol.)

..... of section 32a shri bhattacharjee indicated that plain paper and negative are inserted in the machine and the machine prints colourful ..... ltd the machine is used like mini laboratory the machine accepts negatives cuts paper into different sizes and after applying chemical and ..... the object the final product was something different from the negative or the white paper which was inserted in the machine .....

Heckler Vs. Chaney

Court: US Supreme Court

..... experienced student of administrative law wrote for this court any distinction as such between negative and affirmative orders as a touchstone of jurisdiction to review agency action serves no ..... within the framework of its discretionary authority and within the general criteria of justiciability negative and affirmative in the context of these problems is as unilluminating and mischief making .....

Commissioner of Income-tax Vs. Bengal Assam Steamship Company Ltd.

Court: Kolkata

Reported in: (1985)49CTR(Cal)23,[1985]155ITR26(Cal)

..... 80m of the act was allowable where the total income was a negative figure not having obtained relief from the aac the assessee company preferred ..... 154 13 there this court answered both the aforesaid questions in the negative and in favour of the revenue so far as the first question ..... be allowed if the result after setting off of losses is a negative figure this view taken by this court in the case of .....

Commissioner of Income-tax Vs. Kerala Solvent Extractions Ltd.

Court: Kerala

Reported in: (1986)52CTR(Ker)126; [1987]165ITR174(Ker)

..... distributors baroda p ltd v union of india 1985 155itr120 sc in the negative that is in favour of the revenue and against the assessee we ..... in lohia machines ltd v union of india 1985 152itr308 sc in the negative that is in favour of the revenue and against the assessee we ..... baroda p ltd v union of india 1985 155itr120 sc in the negative that is in favour of the revenue and against the assessee we .....

Kaloomal Shorimal Sachdev Vs. First Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1985)14ITD248(Mum.)

..... amounts the assessee is to get from this account the account can also show a negative balance if the assessee has been permitted to withdraw more moneys from the running account ..... expressed at the end of paragraph no 18 by the learned vice president of a negative deposit is purely hypothetical because in that event no interest would be paid to him .....

Mohamed Samiullah Vs. Commissioner of Commercial Taxes

Court: Karnataka

Reported in: ILR1985KAR481; [1986]61STC107(Kar)

..... for the petitioner has urged for answering question no 1 in the negative on the very grounds urged before the referring bench which will be ..... that our answer to question no 2 has to be in the negative 42 in the light of our above discussion we answer the questions ..... question is in theaffirmative whether section 22 a of the act is negative void as offending article 14 of the constitution 43 we direct the .....

Collector of Customs Vs. Cartland Exporters

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1986)(6)LC623Tri(Delhi)

..... kg in which case the preferential rate of duty would become negative such an anomalous result could be avoided if the interpretation ..... shri ohri had referred and the possibility of the duty becoming negative shri kunhikrishnan stated that this situation could arise only if the ..... from this we would point out that the situation of a negative duty can never arise as a result of an exemption notification .....

S. Sundaram Pillai and ors. Vs. V.R. Pattabiraman and ors.

Court: Supreme Court of India

Reported in: AIR1985SC582; 1985(1)SCALE74; (1985)1SCC591; [1985]2SCR643

..... states 3 acts which use the expression wilful default but in a negative form rather than in an affirmative form 15 these are the a ..... to those acts which contain the term wilful default either in a negative or in a positive form these acts as already indicated are ..... act is another statute which also contains the word wilful in a negative form the relevant portion of which runs thus provided that in any .....

D.L.F. United (P.) Ltd. Vs. Commissioner of Income-tax

Court: Delhi

Reported in: (1986)53CTR(Del)356; [1986]159ITR339(Delhi)

..... s income in other words question no 1 is answered in he negative in favor of the assessed and against the department 32 turning ..... of the assessed company we accordingly answer question no 2 in the negative in favor of the assessed and against the department 36 in view ..... assessed company so we have to answer question no 5 in the negative in favor of the assessed and against the department 39 question .....