Presentative - Judgment Search Results

Essem Intra-port Services (P) Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (2000)72ITD228(Hyd.)

..... sources of investments etc 17 the ao however disbelieved the later version of the event presented by the assessee company and treated the entire amount of rs 14 2 lakhs as .....

industrial Enterprises Vs. Deputy Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (2000)73ITD252(Hyd.)

..... term loan and the term deposit cannot be understood synonymously the terms loan or deposit present in section 269ss cannot be stretched to extend to the scheme of section 269t as .....

Cheminor Drugs Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (2001)76ITD37(Hyd.)

..... default and the consequences of the provisions of section 201 will follow 14 in the present case the assessee has not complied with any of the provisions contained in sub sections ..... clearance certificate from the assessing officer under sub section 3 of section 17 in the present case before us the assessee company has not made any application to the ito under .....

Cheminor Drugs Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (2001)70TTJ(Hyd.)936

..... in default and the consequences of the provisions of section 201 will follow in the present case the assessee has not complied with any of the provisions contained in sub sections ..... a clearance certificate from the assessing officer under sub section 3 of section in the present case before us the assessee company has not made any application to the income tax .....

Dr. S. Surendranath Reddy Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (2000)72ITD205(Hyd.)

..... by the counsel for the appellant is not applicable to the present case submitted the learned departmental representative in the bombay case the ..... entire estimate was on the basis of presumptions in the present case actual suppression has been found out the frequency of ..... to be worked out on the basis of these particulars the present case falls under first category when undisclosed income by itself .....

Prudential Construction Co. Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (2001)75ITD338(Hyd.)

..... extent in respect of specified items the adjustment made in the present case was not covered by the specified items the appellant had ..... of the nature mentioned above this is subject matter of the present appeal the learned counsel contended that as per the provisions of ..... referred to above can be applied to the facts of the present case in the light of detailed facts discussions and reasoning given .....

Spartek Ceramics India Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (2001)76ITD407(Hyd.)

..... appeal by his order dated 20 12 1995 against which the present second appeal is filed by the assessee company 2 another company ..... to the assessment year 1992 93 which is involved in the present appeal henceforth m s spartek granites ltd ceased to exist ..... the acquisition and installation of plant and machinery whereas in the present case the interest related to the interest paid after the commencement .....

Vijay Spinning Mills Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (2000)73ITD344(Hyd.)

..... 12 of the statement which would have made it obvious that the present cost of the machines increased to 350 per cent from the ..... through the medium of p amp l a c 20 in the present case the assessee has chosen for the first option and has charged ..... making additional depreciation a charge against profit of the previous year assessee presenting a distorted version of the true profits earned by it from the .....

Lakshmi Gnaneswara Enterprises Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (2000)72ITD295(Hyd.)

..... ao therefore the ao was constrained to collect all the necessary details before finalising the present proceedings considering the peculiar facts and circumstances of this case the period taken by the ..... therefore we find that this contention of the assessee is also not sustainable and the present proceedings cannot be treated as time barred that contention is also decided against the assessee .....

Niraj Petrochemicals Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Hyderabad

..... authority were rightly entertained and disposed off and that therefore the present appeals filed against the orders made by cit a are clearly ..... art viiia of the dtaa relevant for the purposes of the present appeals clause i of the art viiia runs as follows the ..... courts mentioned above are directly applicable to the facts of the present case as already mentioned in the foregoing paras that the deduction .....