Purposely - Judgment Search Results

Commissioner of Cus. (P) Vs. Artherton Engg. Pvt. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2001)(74)ECC217

..... the impugned goods are prawn feed and not fishing bait for legal purposes classification is to be determined according to the terms of the ..... operations to achieve the same it is well settled that for classification purposes it is the condition of goods at the time of import ..... do not cease to be eggs if dehydrated for storage and transfer purposes and they do not hatch 7 we have considered the matter .....

P.K. Ganeshwar Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Chennai

Reported in: (2004)91TTJ(Chennai)970

..... the total income or loss of each previous year shall for the purpose of aggregation be taken as the total income or loss computed ..... the case may be shall be on the assessee 4 for the purpose of assessment under this chapter losses brought forward from the previous ..... the 1 1 1997 in computing the period of limitation for the purposes of this section the period i during which the assessment proceeding .....

Joint Commissioner of Income-tax Vs. Smt. Dr. Reeta Singh

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (2002)80ITD503(Pat.)

..... has not been or would not have been disclosed for the purpose of this act 9 inclusive not exhaustive definition of undisclosed income ..... has not been or would not have been disclosed for the purpose of this act 10 mechanics for computation of undisclosed income detailed ..... the method of working out total income is devised for the purpose of assessment of undisclosed income and would be alien to regular .....

Micoperi S.P.A. Milano Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)82ITD369(Mum.)

..... worked out after allowing deduction on account of expenses which have been incurred for the purpose of business for the said pe including executive and general administration expenses so incurred in ..... worked out after allowing deduction on account of expenses which have been incurred for the purpose of business for the said pe including executive and general administrative expenses so incurred in .....

Deputy Commissioner of Income Tax Vs. K.M. Chinnappa (Huf)

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)83ITD49(Mum.)

..... there cannot be two valuation of the same property for gift purposes one which has already been accepted by the department under the ..... coins the definition of the expression gross maintainable rent for the purpose of rule 4 in relation to any immovable property referred to ..... the local authority in whose area the property is situated for the purpose of property tax or any other tax on the basis of .....

Highway Cycle Industries Ltd. Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2002)74TTJ(Chd.)171

..... whichever was less under section 205 of the companies act their lordships after considering the purpose of the legislature adopted the following interpretations suggested by justice g p singh in principles ..... exceptional or non recurring nature shows clearly that capital gains should be included for the purposes of computing book profits that capital gains would certainly be one of the various items .....

C.J. International Hotels Ltd. Vs. Income-tax Officer (Tds)

Court: Income Tax Appellate Tribunal ITAT Delhi

..... societe dcs hotels meridien france on 16th september 1991 for the purpose of being affiliated with their chain of hotels and to benefit ..... interest were made but these modifications are not relevant for the purpose of adjudicating upon the core issue in appeal before us the ..... considered view it is not open to the revenue for the purpose of determining tds liability of an assessee tax deductor to tinker .....

Om Sindhoori Capital, Investment Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (2002)80ITD514(Chennai)

..... per cent section 43 1 defines the term actual cost for purposes of allowing depreciation it defines the cost as acquired and what ..... to the assessee and had been used by him for the purposes of his business or profession and thereafter ceased to be his ..... person hereinafter referred to as the second mentioned person for the purposes of his business or profession and depreciation allowance has been claimed .....

Five Brothers Trading and Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2004)86TTJ(Bang.)941

..... in liquors and leasing of plant and machinery required for industrial purposes as mentioned in the memorandum and articles of association of ..... but also in leasing of plant and machinery required for industrial purpose when the company was formed it had high hopes of ..... or organised course of activity or conduct with a set purpose even though the court was interpreting the provisions of section .....

Reliance Jute Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2002)80ITD449Cal

..... commerce and therefore in the absence of any improper or oblique purpose in issuing those advertisements in the souvenirs of those organisations ..... laid out by the assessee wholly and exclusively for the purpose of its trade therefore in view of the aforesaid decision ..... by the assessee on advertisements wholly and exclusively for the purpose of business and hence some disallowance is called for in .....