Purposely - 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 .....

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 .....

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 .....

ifb Agro Industries Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT West Bengal

Reported in: (2003)261ITR17Cal

..... appeal we therefore reframe the question as under whether for the purposes of computation of the amount of deduction under section 80hhc ..... of total turnover of the business of the assessee for the purpose of bringing in parity between the numerator viz export turnover and ..... the reserve bank of india as convertible foreign exchange for the purposes of the foreign exchange regulation act 1973 46 of 1973 .....

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 .....

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 .....

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 .....

infotech Enterprises Ltd. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2003)85ITD325(Hyd.)

..... imsc under the department of electronics doe which has been designated for this extended purpose the computer computer communication and instrumentation cci wing of the department of electronics will ..... 7 doe will register the software development organizations engaged in software development for export purposes 8 a legal bond undertaking will be executed by the software exporter with government .....

Vipul Dye Chem Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2003)86ITD851(Mum.)

..... per cent of the profits was earned have been considered as expenditure incurred for the purpose of earning such profits thus the profits and gains of business or profession have been ..... introducing definition business profits is clarificatory reassortment charges are not includible in business profit for purpose of computation of special deduction under section 80hhc in the case of gkw ltd supra .....