Previously - Judgment Search Results

Rediffusion - Dentsu, Young and Rubicam Private Ltd., (Previously Know ...

Court: Chennai

Reported in: [2003]114CompCas721(Mad); 2003(1)CTC74

orderp sathasivam j 1 petitioning creditor has filed the above company petition under section 433 e and f read with...

Indian Photographic Company Ltd., (Previously Kodak Limited), Madras V ...

Court: Chennai

Reported in: [2002]128STC435(Mad)

n v balasubramanian j 1 a common question that arises in the appeal is whether the sales of photography goods...

South Eastern Coalfields Ltd. Vs. Jt. Cit

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (2002)77TTJ(Nag.)401

..... contention therefore was that the psle having not used by the assessee during the relevant previous years the authorities below were fully justified in disallowing the depreciation claimed by the assessee ..... assessee that the same had definitely arisen and became an ascertained liability during the relevant previous year it is also pertinent to note here that although certain terms and conditions .....

South Eastern Coalfields Ltd. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (2003)260ITR1(Nag.)

..... contention therefore was that the psle having not used by the assessee during the relevant previous years the authorities below were fully justified in disallowing the depreciation claimed by the assessee ..... assessee that the same had definitely arisen and became an ascertained liability during the relevant previous year it is also pertinent to note here that although certain terms and conditions .....

Deputy Commissioner of Income Tax Vs. Shree Vallabh Glass Works Ltd.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... sales tax for the last quarter cannot be paid within that previous year the original provisions of section 43b will unnecessarily involve ..... sales tax for the last quarter cannot be paid within the previous year and that the provisions of section 43b will unnecessarily ..... in the year under consideration the omission of words during the previous year make it abundantly clear that the object of section .....

Dy. Cit Vs. Shree Vallabh Glass Works Ltd.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2002)76TTJ(Ahd.)652

..... sales tax for the last quarter cannot be paid within that previous year the original provisions of section 43b will unnecessarily involve ..... sales tax for the last quarter cannot be paid within the previous year and that the provisions of section 43b will unnecessarily ..... in the year under consideration the omission of words during the previous year make it abundantly clear that the object of section .....

Coal India Limited Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

..... that the subsidiaries have declared those dividends out of profits of that previous year in the relevant previous year the assessee s profit and loss account disclosed dividends from subsidiaries ..... dividends the accounting method adopted by the company receiving dividends however reflected dividends in the previous year in respect of profits of which the subsidiaries had declared dividends it is .....

Jasbir Singh Vs. Inderjit Kaur

Court: Punjab and Haryana

Reported in: AIR2003P& H317; (2003)135PLR170

..... of marriage various dowry articles which were returned to the respondent after divorce with the previous husband were given alongwith other presents and gifts it was alleged that the petitioner had ..... divorce amongst sikh jats and that the respondent had obtained a customary divorce from her previous husband lachhman singh before her marriage with the petitioner it was submitted that the custom .....

Coal India Ltd. Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2004)88ITD514Cal

..... that the subsidiaries have declared those dividends out of profits of that previous year in the relevant previous year the assessee s profit and loss account disclosed dividends from subsidiaries ..... dividends the accounting method adopted by the company receiving dividends however reflected dividends in the previous year in respect of profits of which the subsidiaries had declared dividends it is .....

George Maijo and Co. Vs. the Commissioner of Income-tax

Court: Chennai

Reported in: (2003)179CTR(Mad)494; [2003]261ITR231(Mad)

..... that the assessee did not incur any liability during the previous year relevant to the assessment year in question according to ..... is disputed the liability was incurred by the assessee during the previous year in question and therefore the assessee is entitled to ..... a prima facie evidence that the loss had occurred during the previous year relevant to the assessment year the assessee has admittedly .....