Purpose - Judgment Search Results

Popular Rubber Industries Vs. Commr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(117)ELT65TriDel

..... temperature without break and 4 he added that for the purpose of conducting the test presence of substances such as extenders ..... accordingly the test reports cannot be relied upon for the purpose of classification of evamc sheets in question he also mentioned ..... eva micro cellular rubber sheets only should be taken for the purpose of determining the duty liability the assistant commissioner had taken .....

Shantilal M. Lalwani Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2002)82ITD59(Pune.)

..... of his income or furnished inaccurate particulars of such income for the purposes of provisions of section 271 1 c this single explanation was ..... not been declared in the return the assessee shall for the purposes of imposition of penalty under section 271 1 c of the ..... if the contention of the present assessee is accepted then the very purpose of legislation would be defeated 16 the words so far used .....

income Tax Officer Vs. Chloride India Ltd.

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2000)75ITD69(Kol.)

..... any right property or information used or services utilised for the purposes of a business or profession carried on by such person outside ..... before the 1st day of april 1976 explanation 2 for the purposes of this clause royalty means consideration including any lump sum consideration ..... on 18th december 1981 it was therefore for all intent and purposes of a new agreement 24 the decision in the case of .....

Dy. Cit Vs. Dhanalakshmi Bank Ltd.

Court: Income Tax Appellate Tribunal ITAT Cochin

..... total of its demand and time liabilities in india for the purposes of this section unencumbered approved of banking company shall include its ..... to guard the interests of the depositors it is for this purpose that the rbi prescribed certain limit with regard to cash ..... he has not introduced anybody to the assessee bank for the purpose of depositing money the assessing officer also found that the .....

Biru Mal Pyare Lal Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Chandigarh

..... is erroneous the condition of error of law is must for the purpose of exercising jurisdiction under section 263 he submitted that the assessee ..... for the removal of doubts it is hereby declared that for the purposes of this sub section b record shall include and shall be ..... was not justified in setting aside the complete assessment for this purpose he has relied on the decision of hon ble bombay high .....

Gujarat Fluoro Chemicals Ltd. Vs. Joint Cit

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2002)76TTJ(Ahd.)313

..... the government departments are invariably treated as legitimate business expenditure liable to deduction for the purpose of computing the business income section 43b inserted by the finance act 1983 by ..... sale proceeds and there is no justification whatsoever for excluding any cost component for the purpose of adopting the figure of total turnover while computing deduction under section 80hhc this .....

innovative Tech Pack Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

..... prior period expenses he further added that in principle the purpose of adjustment on account of prior period expenses was to ..... authorised representative further submitted that the book profit for the purpose of section 115ja had to be calculated strictly in accordance ..... the taxable income by interest of past years for the purpose of computation of total income similarly a consequential adjustment on .....

Chhabria Marketing Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)81ITD314(Mum.)

..... stated that the sales promotion expenses were properly incurred for the purposes of business and the revenue has examined it twice once ..... such notice is in conformity or according to the intent and purpose of the same he contended that considering the facts of ..... case of the assessee there was any undisclosed income for the purpose of section 158bd section 158bd proceedings have not been initiated .....

Deputy Commissioner of Vs. U.P. Straw and Agro Products Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

..... the facts of the present case shri malik submitted that the purpose of the assessee in claiming the amount of arrears of ..... book profits of the current year for determining profits for the purpose of declaring dividend lord blackburn was quoted as under when ..... towards the cost of production money was borrowed for the business purposes as such interest thereon was debited in the profit and loss .....

Videsh Sanchar Nigam Ltd. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)81ITD456(Mum.)

..... the telecommunication network of the department of telecommunications the assessee being a company the very purpose of incorporation of which is to provide develop operate and maintain all types of ..... with the object of providing international telecommunication services by the government of india the very purpose of incorporation of the company is that the company does not have a telecom .....