Presentative - Judgment Search Results
Home > Cases Phrase: presentative Court: income tax appellate tribunal itat hyderabad Year: 1991 Page 1 of about 9 results (0.06 seconds)income-tax Officer Vs. Sandhya Finances
Court : Income Tax Appellate Tribunal ITAT Hyderabad
Decided on : Nov-25-1991
Reported in : (1992)40ITD424(Hyd.)
..... of the partnership deed as follows at page 20 of the reported decision in the present case the partners did not decide any change in the profit sharing or loss sharing .....
Tag this Judgment! Ask ChatGPTDeputy Commissioner of Vs. Fosan and Co.
Court : Income Tax Appellate Tribunal ITAT Hyderabad
Decided on : Oct-29-1991
Reported in : (1992)40ITD306(Hyd.)
..... decisions relied upon by the learned dr docs not apply to the facts of the present case in this case the dates were imported from iraq importing dates by steamer is .....
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Court : Income Tax Appellate Tribunal ITAT Hyderabad
Decided on : Mar-22-1991
Reported in : (1991)38ITD299(Hyd.)
..... tax officer himself has accepted that the royalty payment is a revenue expenditure and the present dispute is only regarding payment of lump sum amounts for acquisition of technical know how ..... paid under the collaboration agreement was revenue expenditure it may be noticed that in the present case also the assessee is already a manufacturer of various types of machines in the .....
Tag this Judgment! Ask ChatGPTPadmasri Rice Mill Vs. Income-tax Officer
Court : Income Tax Appellate Tribunal ITAT Hyderabad
Decided on : Apr-29-1991
Reported in : (1991)39ITD13(Hyd.)
..... raised by the assessment order dated 22 3 1989 immediately thereafter the firm submitted the present appeal before the tribunal on 3 4 1989 3 the learned representative for the assessee ..... as per the order dated 22 3 1989 immediately thereafter the assessee firm submitted the present appeal before the tribunal thus resulting in the cropping up of grievance on 24 3 .....
Tag this Judgment! Ask ChatGPTWealth-tax Officer Vs. R. Krishna Murthy
Court : Income Tax Appellate Tribunal ITAT Hyderabad
Decided on : Nov-25-1991
Reported in : (1992)40ITD89(Hyd.)
..... the above are the facts which have to be borne in mind while deciding the present appeals that arise in the wealth tax proceedings for the assessment years 1982 83 and ..... underlying section 25a of the old act and the principle underlying section 171 of the present act are not different both of them enjoin upon the income tax officer to investigate .....
Tag this Judgment! Ask ChatGPTColonisers Vs. Assistant Commissioner of
Court : Income Tax Appellate Tribunal ITAT Hyderabad
Decided on : Mar-21-1991
Reported in : (1992)41ITD57(Hyd.)
..... of babu khan estate and at that time the creditor was also present in the room sri udyabhanu is stated to have paid the ..... his own evidence both oral and documentary in his defence in the present case there is clear violation of principles of natural justice inasmuch ..... loan and has responded to the call of the assessee to be present before the income tax officer for examination however the income tax .....
Tag this Judgment! Ask ChatGPTincome-tax Officer Vs. Andhra Cut Piece Centre
Court : Income Tax Appellate Tribunal ITAT Hyderabad
Decided on : Dec-30-1991
Reported in : (1992)41ITD280(Hyd.)
..... 185 viz sub section 2 and sub section 3 either in their present form or before they were amended by the taxation laws amendment act ..... a bogus firm and did not carry any business whatsoever was never present and it was never the finding of the ito also in this ..... the orders of the lower authorities and after condoning the delay in presenting form no 11a direct the ito to consider form no 11a on .....
Tag this Judgment! Ask ChatGPTMohammed Omer Family Trust Vs. Income-tax Officer
Court : Income Tax Appellate Tribunal ITAT Hyderabad
Decided on : Oct-21-1991
Reported in : (1992)40ITD1(Hyd.)
..... no point in discussing the applicability of section 164 in the present case the cases therefore cited by the learned counsel for ..... maximum marginal rates are prescribed in the section applicable to the present case we are of the opinion that revenue authorities have rightly ..... on behalf of the revenue that on the facts of the present case the formation of association of persons by the beneficiaries .....
Tag this Judgment! Ask ChatGPTincome-tax Officer Vs. Andhra Pradesh Paper Mills Ltd.
Court : Income Tax Appellate Tribunal ITAT Hyderabad
Decided on : Apr-11-1991
Reported in : (1991)38ITD1a(Hyd.)
..... rs 95 93 706 representing the enhanced royalty liability 6 the present appeal by the revenue is against the aforementioned order of ..... liabilities also therefore following the aforementioned decisions we hold that the present case also should be considered in the light of the ..... 12 applying the aforesaid decision to the facts of the present case it follows that the undertaking given by the assessee .....
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