Portion - Judgment Search Results

Misbah Enterprises Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (2003)84ITD349(Coch.)

..... in the latter case the consideration has to be apportioned between the depreciable portion and the non depreciable portion for implementing section 50 of the income tax act when a business ..... transferred it is not impossible to apportion the sale price between the depreciable portion and the non depreciable portion without such apportionment the provisions of section 50 cannot be implemented we see .....

Karam Chand Thapar and Bros. (Coal Vs. Deputy Commissioner of Income T ...

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2002)83ITD171(Kol.)

..... itself provided for arrangement of sale of the non convertible portion part b of the debenture bilt had already made arrangement ..... the assessee with the sole motive of making investment in convertible portion of the debentures and that the assessee had no intention ..... on revenue account for the purpose of acquiring part a portions on capital account would themselves become capital expenses if a .....

Vinay Kumar Agarwal Vs. 17th Addl. District Judge, Allahabad and Other ...

Court: Allahabad

Reported in: 2001(2)AWC1531

..... was being claimed with regard to the premises which included eastern portion of house no 476 that description however is only for ..... accommodation it was by way of abundant precaution that the tenanted portion was described in the plaint with all specificity the dispute ..... agarwal urged that since late anil kumar bhattacharya did not accept portion of his rent the tenant petitioner was left with no .....

M/S. Elgi Equipments Ltd., India Vs. C.C.E. Coimbatore

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

..... buyers distributors in this case ii the fact that unallowed portion of discount was being passed on to the distributors main ..... hand therefore the department has no case to disallow any portion of the discount but mrs shantha sethuraman in her statement ..... distributors branches and differential duty is demandable on the ineligible portion of the discount passed on to their branches distributors in .....

Palazzolo Vs. Rhode Island

Court: US Supreme Court

..... property and submitted intermittent applications to state agencies to fill substantial portions of the parcel most of the property was then as ..... s failure to seek permission for development only of the upland portion of the parcel meant that palazzolo could not maintain a ..... such claims by strategically transferring property until only a nonusable portion remains see e g brief for daniel w bromley et .....

Sharada Bai Vs. Jamuna Bai and Others

Court: Andhra Pradesh

Reported in: 2001(4)ALT234

..... plaintiff it was agreed that the plaintiff would purchase the said building in two portions one portion being eastern portion consisting of three mulgies in the ground floor three rooms in the first ..... for permanent injunction seeking a decree restraining them with their possession of shop and the portion of the suit house intheir possession he has filed criminal complaint against shambhu dayal and .....

Ayyappally Mohammed Haji and ors. Vs. M.M. Abdulsalam and ors.

Court: Supreme Court of India

Reported in: AIR2001SC797; JT2001(3)SC43; RLW2001(1)SC133; 2001(1)SCALE207

..... schedule property sainabi thereafter sold to the appellants the remaining portion of the property by a registered sale deed dated 27th ..... held that there was no encroachment on the other portions as regards other portions the suit was dismissed 11 the respondents then ..... held that there is encroachment in respect of the other portions as claimed by the respondents however instead of directing removal .....

National Properties Ltd. Vs. Bata India Limited

Court: Kolkata

Reported in: AIR2001Cal177

..... with the railway electrification department of the government of india to let out a portion of the said building upon receipt of the aforesaid information plaintiff immediately took steps ..... admittedly the railway electrification board ministry of railways surrendered their possession in respect of the portion of the premises under its occupation under the lease such surrender took place on .....

Shri Rajendra Singh Yadav and Others Vs. Municipal Corporation of Delh ...

Court: Delhi

Reported in: 2001VAD(Delhi)286; 2002(61)DRJ10

..... no imminent danger to the building after two front walls had collapsed and the hanging portion had been removed she further places reliance on the report of the local commissioner appointed ..... reply counsel submits that the petitioners themselves have deliberately not either repaired or reconstructed the portion which had fallen down with the sole object of harassing the respondent no 3 learned .....

K.S. Mothilal Vs. K.S. Kasimaris Ceramique (P.) Ltd.

Court: Chennai

Reported in: [2004]50SCL116(Mad)

..... for the tamil nadu housing board the compensation therefrom was utilised to discharge the major portion of the known liability to the tamil nadu industrial investment corporation during 1989 90 ..... these two petitions 83 when alternative remedies are definitely available and in fact for substantial portion of the grievance alternative remedy has already been invoked and are pending the petitioner in .....