Purposely - 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 .....

Frigoscandia Winner Food Process Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Indore

..... statutory liabilities shall be treated to have been discharged for the purpose of section 43b of the act again a further controversy ..... mpgst act the scheme announced by the state government for this purpose and the circulars issued by the cbdt in this regard likewise ..... statutory liability shall be treated to have been discharged for the purpose of section 43b of the act necessary directions were also .....

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 .....

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 .....

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 .....

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 .....

income Tax Officer Vs. Amd Export Corporation (Kandla)

Court: Income Tax Appellate Tribunal ITAT Delhi

..... certificate registration valid only for manufacturer exporter in kandla free trade zone for the purpose of emphasizing that the assessee firm had been granted the certificate 6 whether merchant ..... provide development and growth to certain identified identifiable backward areas of the state the purpose is to encourage economic development and industrialisation of those areas the object of section .....