Purchaser - Judgment Search Results

Link Hire-purchase and Leasing Co. (Pvt.) Ltd. and Premier Kuries and ...

Court: Kerala

Reported in: [2001]103CompCas941(Ker)

k k usha j 1 the petitioners are private limited companies admittedly carrying on the business of money lending but...

Sagar Bose Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1996)56ITD561(Kol.)

..... book of the assessee that the assessee has furnished the details and particulars of purchases and sales of finished goods datewise billwise namewise itemwise quantitywise stock foliowise and amountwise ..... officer has failed to established the correlation and linkage between the conclusions of bogus purchases and the primary facts upon which that conclusion is based accordingly such conclusion arrived .....

Prabhat Oil Traders Vs. Income-tax Officer (No. 1)

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... was effected outside the books of account there was no justification for making addition towards purchases outside the account books or for that matter making any addition towards the notional profit ..... the evidence in respect of transport charges should have been produced before the assessing officer purchases by united brothers from shree shakti oil industries were not proved since the shree shakti .....

income-tax Officer Vs. Sms Schloemann Siemag

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1996)57ITD254(Hyd.)

..... does not cover training of personnel arranging for training of personnel of the indian purchaser at different plants outside india does not constitute services of managerial technical or consultancy ..... reasons of completeness notwithstanding that a separate agreement will be entered into between the purchaser and stein heurtey the prime contractor shall be responsible for all the obligations and .....

income Tax Officer Vs. Rifox Engineering India (P) Ltd.

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (1996)55TTJ(Pune.)432

..... basis to the assessee it is a commonsense that any purchaser who purchases the goods for ultimate supply to others at a fair ..... rifox engg i p ltd this document is nomenclatured as purchase order which according to the learned senior departmental representative indicates ..... reproduced above the fact that this document is nomenclatured as purchase order is by itself indicative of the fact that the .....

Vst Distribution, Storage and Vs. State of West Bengal and ors.

Court: Sales Tax Tribunal STT West Bengal

Reported in: (2000)118STC515Tribunal

..... sell the same to approximately 80 000 retailers throughout the state from whom direct customers purchase cigarettes neither the company nor vst industries ltd of which the company is a subsidiary ..... distribution of additional excise duty would be related to complete exemption from sales tax or purchase tax or any other impost by whatever name called on certain commodities including tobacco hence .....

Pydah Suryanarayana Murthy Vs. Income-tax Officer.

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1996)58ITD225(Hyd.)

..... resale of property the profit arising from resale would be an accretion to capital normally purchase of land is always an investment and mere sale itself does not automatically indicate its ..... supra the bombay high court held that where all the circumstances indicate that the agriculturist purchased lands merely to augment his agricultural holdings not based on its potential future value and .....

Mahendra Kumar Roongta Vs. the Official Liquidator

Court: Kolkata

Reported in: AIR1996Cal146,(1995)2CALLT217(HC)

..... made by the official liquidator inter alia praying that the respondent purchaser that is mahendra kumar roongta be directed to take over possession ..... the expenses for that purpose liberty was given to the intending purchaser to raise the boundary wall in the presence of the ..... was tosee that actual physical possession is handed over to the purchaser the order dated 9th june 1987 obtained by noor md .....

Special Land Acquisition Officer and anr. Vs. Patel Bhagwandas K. and ...

Court: Gujarat

Reported in: (1996)1GLR481

..... executed in his presence by the said sale deed his partnership firm dinesh land corporation purchased land from pandya savitaben rajnikant narayanbhai bharat narayanbhai and savitaben narayanbhai he also admits ..... op housing society limited proposed from vijayakumar and others he specifically admits that for purchase of the land banakhats were executed at the prevailing market rate in further cross .....

Bombay Conductors and Electricals Vs. Deputy Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1996)56TTJ(Ahd.)580

..... learned counsel said that the book adjustment crediting the sarafi account and debiting the goods purchase price account was simply transferring the liability from one account to another and so under ..... submitted that by book adjustment a sum of rs 23 lakhs was transferred from goods purchase account to sarafi account the receipt in the sarafi account was a construct departmental representative .....