Processed - Judgment Search Results

Harvatex Engg. and Processing Co. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1991)38ITD167(Delhi)

..... amnesty scheme than as admitting concealment of income this return was not allowed to be processed when the cit had passed the order under section 263 setting aside the assessment already ..... to the assessee in respect of the sum of rs 2 75 000 by this process of setting aside the whole assessment there is no direction in the order of the .....

Assistant Collector of C. Ex. Vs. Extrusion Processes Private Ltd.

Court: Mumbai

Reported in: 1991(56)ELT514(Bom)

bharucha j 1 the learned single judge allowed the writ petition filed by the respondents he declared that the proviso...

Asiatic Oxygen Ltd. Vs. Assistant Collector of Customs

Court: Kolkata

Reported in: 1993LC215(Calcutta),1992(57)ELT563(Cal)

ruma pal j 1 the question involved in this case is whether the petitioner can avail of the concessional rate...

Appeejay Pvt. Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: 1994(46)ECC180,[1994]206ITR367(Cal)

..... v eastend paper industries ltd 1990 186itr105 sc it was held that manufacture is a process or activity which brings into existence new identifiable and distinct goods goods are identifiable ..... of the said report as follows the legislature has advisedly used different expressions namely manufacture processing or mining therefore it is apparent that the legislature was not treating the manufacture of .....

Pac. Mut. Life Ins. Co. Vs. Haslip

Court: US Supreme Court

..... how small the amount is constitutionally infirm notwithstanding its recognition of serious due process concerns the court upholds alabama s punitive damages scheme unfortunately alabama s punitive ..... punishment and that subjects defendants guilty of similar misconduct to wholly different punishments due process requires at some level that punishment be commensurate with the wrongful conduct see .....

Crystal Oil (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1992)40ITD15(Mum.)

..... 344 the allahabad high court held that manufacture is the result of one or more processing but processing does not include manufacture always and everywhere 11 considering the matter carefully we are ..... the case of kamal biscuit factory supra manufacture is the result of one or more processing but processing does not include manufacture always and everywhere 14 one of the acid test in .....

Asian Techs Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (1992)40ITD37(Coch.)

..... to beembedded in concrete as inserts etc crusher plants for manufacture of aggregates sand processing plant and operation of quarries construction of one of the biggest underground power houses ..... theenlire aggregate required for the concreting was also manufactured with the crushers and sand processing plants at site owned by the assessee rock excavation in tunnels concrete work construction .....

Smt. Usha Ghosh Vs. Rabindra Nath Das and Others

Court: Kolkata

Reported in: AIR1993Cal128,95CWN758

..... we areunable to accept this proposition there was no valid process the process was issued for the purpose of taking over possession ..... with law any dispossession made forcibly and under a void process is a dispossession which law cannot recognise in this connection ..... quasi judicial in the instant case the decree holder obtained a process for taking delivery of possession from the executing court went .....

S.D. Fine Chem Pvt. Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1991)LC370Tri(Delhi)

..... sections will not amount to manufacture 12 in this case it is not a simple process the process brings in a transformation which will change the name character and use the ordinary ..... national chemical laboratory poona is more precise authentic and convincing i therefore consider that the process of purification refinement of chemicals by distillation and recrystallisation method does not amount to .....

Collector of Central Excise Vs. Bakelite Hylam

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1994)(51)LC436Tri(Delhi)

..... paper amounts to manufacture shri shankar pleaded that the prepregs were intermediate in process materials which are nothing but composites of mixture of phenolformaldehyde or melamine formaldehyde ..... width rolls tapes sheets chopped or macerated materialsadapted to the demands of available processing equipment and product performance these prepreg forms are manufactured by impregnating continuous .....