Purpose - Judgment Search Results

J. Mitra and Co. Ltd. Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2002)(140)ELT524TriDel

..... specifically made on such principle and sold to hospitals nursing homes and laboratories for the purpose of blood grouping the products had no therapeutic or prophylactic uses and were described as ..... laboratory reagents under heading 38 22 as they were used exclusively in laboratory for diagnostic purposes according to him antisera mentioned in heading 30 02 are principally used for therapeutic and .....

All India Children Care and Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Allahabad

..... the four years represented income of the educational institution existing solely for educational purposes and not for the purposes of profit and specifically exempt under section 10 22 of the it act the ..... of the assessment order itself he stated that first seven objects were only for educational purposes but the remaining objects are not educational according to sri chopra the remaining objects are .....

Deputy Commissioner of Income Tax Vs. Jagran Prakashan (Varanasi) (P)

Court: Income Tax Appellate Tribunal ITAT Allahabad

Reported in: (2004)82TTJ(All.)243

..... and advertisements has not been mentioned in the agreement for the purpose of determining the sale consideration of the business since the ..... concept of income therefore involves the system of accounting for the purpose of inclusion in the total income if a receipt from ..... shall so far as may be apply accordingly explanation for the purposes of this section income includes any gain accruing from the .....

Vishwanath Prasad Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Allahabad

Reported in: (2003)86ITD516(All.)

..... person in possession of money or other asset will not disclose it for income tax purposes intimation simpliciter by cbi that cash was found in the possession of individual individual ..... having a reasonable explanation for such possession no information for purposes of section 132 search based on such information and consequent block assessment were not valid .....

Asstt. Cit Vs. Choice Trading Corporation Ltd

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (2002)76TTJ(Coch.)892

..... p ltd since no other funds other than the interest bearing funds taken for business purposes were available with the assessee the assessing officer disallowed proportionate interest while framing the ..... business of construction activity and the purchase of landed property at munnar was for construction purposes hence he agreed with the assessee and deleted the addition made by the assessing .....

Paharpur Cooling Towers Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Kolkata

..... learned counsel submitted that but for the wordings for the purpose of this section appearing in explanation to section 73 bench ..... definition of speculation loss will indeed not be relevant for the purpose of section 72 in fact entire arguments proceed on the ..... will determine as to what constitutes speculation loss for the purpose of carry forward of speculation losses or whether this controversy .....

indexco International Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2004)88ITD293(Mum.)

..... have been ignored on considerations which are not relevant for the purpose of deciding the issue of admissibility or otherwise of the ..... or brought into india in convertible foreign exchange for the purposes of the section 80 o clause iii of explanation was ..... satisfied so as to give them an epitaph erroneous for the purposes of the section 263 the learned commissioner is apparently substituting .....

S.A. Builders Ltd. Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2003)86ITD58(Chd.)

..... making donations could not be held to be utilized for the purpose of assessee s business and therefore disallowance of interest on ..... the sister concern the borrowed amounts were obviously utilized for the purpose of assessee s business and therefore even business funds utilized ..... of amount to m s munak galvasheet ltd for the purpose of assessee s business or to some business advantage obtained .....

M. Selvaraj Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Chennai

Reported in: (2002)258ITR82(Chennai)

..... valuation officer in the present assessee s case for the purpose of finding out the actual cost of construction of the ..... and to hold a scientific technical or expert investigation other purposes provided for in section 75 of the civil procedure code being not ..... net profits provided for therein are contextually inapplicable for the purpose of ascertaining the cost of construction of a building in .....

Assistant Commissioner of Income Vs. Choice Trading Corporation Ltd.

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (2004)90ITD1(Coch.)

..... p ltd since no other funds other than the interest bearing funds taken for business purposes were available with the assesses the ao disallowed proportionate interest while framing the assessment order ..... that the loan advanced to a charitable organisation is diversion of funds for non business purposes the proportionate disallowance of interest is deleted under this head 16 relying upon the decision .....