Objects - Sortby Recent - Year 1983 - Judgments

Dec 31 1983 (TRI)

income-tax Officer Vs. Daks Copy Services (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Dec-31-1983

Reported in: (1984)8ITD245(Mum.)

..... as they involve minor issues 9 in the next ground the revenue objects to the order of the commissioner appeals directing the ito to allow ..... respect of the investment allowance in both the years this is being objected to by the revenue before us 11 shri m n nambiar the ..... dictionary as a commodity or an item a thing is an inanimate object these two words convey more or less the same meaning they are .....

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Dec 31 1983 (TRI)

income-tax Officer Vs. Vine Chemicals Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Dec-31-1983

Reported in: (1983)5ITD91(Mum.)

..... the engineering and know how agreement from the indian company 7 the assessee preferred appeals objecting to these assessments and raised a number of contentions the commissioner appeals considered the same ..... 000 in both the years 19 in the third year 1978 79 the revenue s objection is to the direction given by the commissioner appeals to allow 10 per cent of .....

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Dec 31 1983 (TRI)

income-tax Officer Vs. P.C.A. Engineers Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Dec-31-1983

Reported in: (1984)8ITD518(Mum.)

..... reduction of liability is not by itself proof that it was started with the main object of avoiding excess profits tax 2 the burden is on the department to prove that .....

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Dec 31 1983 (TRI)

income-tax Officer Vs. K. Nataraja Rao.

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Dec-31-1983

Reported in: (1986)17ITD364(Hyd.)

..... as common questions are involved in these appeals and cross objections and as the assessees are partners of the same firm ..... are the assessees whereas in the appeal and the cross objection in which shri sobhanachalam is the assessee only the assessment ..... before this tribunal whereas the assessees have filed cross objections in the cross objections the assessee seek no separate relief but they only .....

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Dec 30 1983 (TRI)

income-tax Officer Vs. Gujarat Handicraft and Handloom

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Dec-30-1983

Reported in: (1984)9ITD488(Ahd.)

..... owned by the government of gujarat which has set up the corporation with the primary object of development and encouragement of tribal handicrafts in the state of gujarat particularly its backward ..... and undeveloped areas as the main object of the corporation is to develop and encourage tribal handicrafts by dealing in such articles .....

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Dec 30 1983 (TRI)

Shri Rajesh B. Rathi Trust Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Pune

Decided on: Dec-30-1983

Reported in: (1984)8ITD273(Pune.)

..... concerned 5 shri k a sathe on behalf of the department objects to the admission of the other additional ground contending that ..... high court laid down that inasmuch as the assessee had not objected to the express disallowance of its claim for development rebate ..... no voluntary association or joining together of persons with any common object or common purpose of earning or producing income as such the .....

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Dec 30 1983 (HC)

Ch. Atchaiah Vs. Commissioner of Income-tax

Court: Andhra Pradesh

Decided on: Dec-30-1983

Reported in: (1984)42CTR(AP)127; [1985]156ITR78(AP)

..... and that they have no doubt that the assessee purchased the land with the sole object of making a profit and that the contention that it was an isolated transaction in ..... tribunal indicated that the appellant purchased the jute press subject to litigation with the sole object of reselling at profit at the earliest opportunity and therefore the transaction was in the .....

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Dec 30 1983 (HC)

Commissioner of Income-tax, Andhra Pradesh, Hyderabad Vs. Trustees of ...

Court: Andhra Pradesh

Decided on: Dec-30-1983

Reported in: [1985]154ITR573(AP)

..... are also the same they can be disposed of by a common judgment 2 the object of the trusts are enumerated in the trusts are enumerated in the deed in the .....

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Dec 30 1983 (HC)

Mehta Corporation (Private) Ltd. and ors. Vs. Rohit Mills Limited

Court: Gujarat

Decided on: Dec-30-1983

Reported in: (1984)1GLR713

..... to the opposite party the court shall record the reasons for its opinion that the object of granting the injunction would be defeated by delay and require the applicant a to ..... to the opposite party the court shall record the reasons for its opinion that the object of granting the injunction would be defeated by delay and require the applicant a to .....

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Dec 29 1983 (HC)

Chandulal Gokaldas Vs. Gijubhai Purshottamdas Patel and anr.

Court: Gujarat

Decided on: Dec-29-1983

Reported in: (1984)2GLR1458

..... documents he wants to produce in support of his preliminary objection pursuant to his application dated 18 6 82 the learned ..... produce and thereafter the learned magistrate shall decide the preliminary objections raised by the petitioner pursuant to his application dated 18 ..... on intelligible differentia which has a rational relation to the object sought to be achieved the law operates alike on all .....

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