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H.P. State Indl. Dev. Corporation Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2001)80ITD639(Chd.)

..... above oblige a credit institution to disclose total chargeable interest accruing or arising in the previous year the assessee did not disclose this and showed interest on receipt basis the ..... in the chargeable interest the assessing officer could assess interest accruing or arising in the previous year relevant to the two assessment years under consideration the above inclusion of interest on .....

United Phosphorus Limited Vs. Joint Cit

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2001)73TTJ(Ahd.)404

..... account from the interest register insofar as consisting of allocations from sums received in previous years have never borne tax and in their lordships opinion the assessee cannot complain ..... respect of the aforesaid expenditure which consisted of several items had crystallised during the relevant previous year and therefore those were debited as expenditure in the year under consideration such .....

Wipro Limited Vs. S.M. Tripathi and ors.

Court: Mumbai

Reported in: 2001(4)ALLMR813; 2001(2)BomCR799

..... 15 the petitioner has contended that the petitioner withdrew the previous petition because the order of the supreme court dated ..... not fulfilled by the respondents the petitioner has withdrawn the previous petition because of the promise given by the respondents so ..... same with respect to reimbursement of freight charges in the previous petition there was challenge to the freight equalization charges and .....

Karamsad Investments Limited, Vs. Nile Limited and ors.

Court: Andhra Pradesh

Reported in: [2002]46CLA23(AP); [2002]108CompCas58(AP); (2002)1CompLJ251(AP)

..... company by the various categories of persons mentioned therein either jointly or severally without the previous approval of the central government apart from the well known legal persons like natural ..... persons mentioned in sub section 1 called the acquirers unless such acquirer has obtained the previous approval of the central government for the acquisition or agreement for acquisition of such .....

Ct. Mahipal Singh Vs. Union of India (Uoi) and ors.

Court: Central Administrative Tribunal CAT Delhi

..... when the main charge against a police official is proved and thereafter if the previous bad record indicates continued misconduct reflecting incorrigibility and also if the disciplinary authority ..... in the charge framed against the applicant ultimately the disciplinary authority relying upon the previous bad record imposed the extreme punishment of dismissal upon the applicant the appellate authority .....

Commissioner of Income Tax, Vishakhapatnam Vs. B.V.R. Glucose Products ...

Court: Andhra Pradesh

Reported in: 2001(3)ALD441

..... respect of which he is assessable under this act during the previous year exceeded the maximum amount which is not chargeable to income ..... his income or the income of such other person during the previous year in the prescribed form and verified in the prescribed ..... respect of which he is assessable under this act during the previous year exceeded maximum amount which is not chargeable to income tax .....

Cit Vs. Agarwal Flooring Stone Co.

Court: Rajasthan

Reported in: (2002)172CTR(Raj)239

..... the amount of tax had actually not been paid in the previous year relevant to assessment year to which the assessment related the ..... allowed under the sales tax law although after the close of the previous year it shall be allowed as deduction on an application being ..... proviso to that section although after the close of the relevant previous year it shall still be allowed as deduction and the case .....

Commissioner of Income-tax Vs. Agarwal Flooring Stone Co.

Court: Rajasthan

Reported in: [2002]253ITR595(Raj); 2002(2)WLN75

..... means a sum for which the assessee incurred liability in the previous year even though such sum might not have been payable within ..... in computing the income referred to in section 28 of that previous year in which such sum is actually paid by him therefore ..... first proviso to that section although after the close of the relevant previous year it shall still be allowed as deduction and the case .....

M. Visvesvaraya Industrial Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)83ITD511(Mum.)

..... learned departmental representative were heard it is seen that during the previous year relevant to asst yr 1989 90 the assessee completed ..... in question before us nothing more than rent attributable to the previous year could be charged to tax 5 thereafter the learned ..... premises constructed by the assessee as carried out during the relevant previous years and ii the claim of assessee that its income .....

P.K. Ganeshwar Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (2002)80ITD429(Chennai)

..... of assessment under this chapter losses brought forward from the previous year under chapter vi or unabsorbed depreciation under sub section ..... period as the aggregate of the total income of the previous years falling within the block period computed in accordance with ..... defined as the aggregate of the total income of the previous years falling within the block period computed in accordance with .....