Previously - Judgment Search Results

Fenoplast Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2002)82ITD178(Hyd.)

..... purpose of assessment under this chapter losses brought forward from previous year under chapter vi or unabsorbed depreciation under sub section ..... of assessment under this chapter losses brought forward from the previous year under chapter vi or unabsorbed depreciation under sub ..... provision in section 32 2 the allowance of the following previous year according to him therefore the contention of the .....

G.C. Associates Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2003)80TTJ(Pune.)539

..... that broken period is also referred to as the previous year such previous year starts on the 1st april of the concerned ..... losses on account of unabsorbed depreciation in respect of each previous year without setting off unabsorbed depreciation of earlier years the ..... departmental representative submitted that the broken period not being a previous year the assessee was not entitled to any depreciation at .....

Commissioner of Income-tax Vs. Ziarat Mir Syed Ali Hamdani

Court: Jammu and Kashmir

Reported in: [2001]248ITR769(J& K)

..... so much of the income applied to such purposes in india during the previous year immediately following the previous year in which the income was derived as does not exceed the said ..... section 11 1 if the assessee applies the income for the specified purposes in the previous year following the year of accrual this relaxation is however subject to the assessee exercising .....

Coimbatore Insulation Tapes (P) Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (2003)84ITD459(Chennai)

..... business or profession and submitted that the business referred to the business which had been previously continued and for the purpose of that business the building machinery plant or furniture ..... the assessee was actually carrying on the business of manufacture of rubber products during the previous year under consideration rather the question is whether the profit chargeable to tax under section .....

Knb Investments (P) Ltd. Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2001)79ITD238(Hyd.)

..... be held that the appellant companies have been carrying on any business during the relevant previous year while referring to the memorandum of association of the appellant companies the statements and ..... i that the appellant companies had carried on business of dealing in investments during the previous year ii that the appellant companies have derived benefit out of the transactions in question .....

Knb Investments (P.) Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Hyderabad

..... be held that the appellant companies have been carrying on any business during the relevant previous year while referring to the memorandum of association of the appellant companies the statements and ..... i that the appellant companies had carried on business of dealing in investments during the previous year ii that the appellant companies have derived benefit out of the transactions in question .....

Knb Investments (P) Itd. Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2004)89TTJ(Hyd.)561

..... be held that the appellant companies have been carrying on any business during the relevant previous year while referring to the memorandum of association of the appellant companies the statements and ..... i that the appellant companies had carried on business of dealing in investments during the previous year ii that the appellant companies have derived benefit out of the transactions in question .....

Mamatha Motels Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (2003)84ITD582(Coch.)

..... of which he is assessable under this act during the previous year corresponding to the relevant assessment year in the prescribed ..... this section the aggregate of the total income of the previous years falling within the block period computed in accordance with ..... same logic should apply while ascertaining the undisclosed income of a previous year included in the block period under section 158bb 1 .....

Sundaram G. Vs. Management of Ramakrishna Steel Industries Ltd. and an ...

Court: Chennai

Reported in: (2000)IILLJ979Mad; (2000)IIMLJ644

..... amounted to misconduct the first respondent also stated that it had takeninto account the previous record of thepetitioner while inflicting the punishment itdenied any victimisation and stated that thepunishment ..... awarding punishment the employer shall bear in mind the gravity of the misconduct the previous record and extenuating or aggravating circumstances the impugned order dated may 28 1981 .....

Kalyani Enterprises Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (2002)83ITD764(Mad.)

..... a sum of rs 450 as hire charges received during the previous year the assessee could not substantiate the receipt of hire charges ..... false claim of depreciation on a vehicle newly purchased during the previous year and thereby concealing the income liable to tax for the ..... of depreciation on the vehicle which had been purchased during the previous year and also running during the year to reach the .....