Purposely - Judgment Search Results

Olympic Petro Products Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2007)(118)ECC186

..... to get the goods at concessional rate of duty for specified purposes as the recipient of inputs procured the goods after furnishing necessary ..... bonds with the condition that these will be used for specified purposes therefore the recipient of goods are liable for duty in ..... of the goods bounds himself to use the goods for intended purpose as provided under the notification therefore the demand from the .....

Asfaioka Distillers and Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Delhi

..... documentation and had been paid for services rendered for the purpose of the appellant company s business and had been allowed ..... had no jurisdiction to reopen the assessment proceedings for this purpose he placed reliance on the decision of hon ble bombay ..... and not those facts which are irrelevant and extraneous for the purpose of assessment from the primary facts in his possession whether .....

Deputy Commissioner of Income Tax Vs. Shri Raju Lalchand Sud

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2008)301ITR165(Mum.)

..... assessee has not utilised the interest bearing borrowed funds for the purpose of the business but the funds have been diverted for ..... fact that the borrowed funds have been not utilized for the purpose of business of the assessee and same were diverted for ..... accepted since the borrowed funds are not utilised exclusively for the purpose of assessee s business the interest paid on these borrowed .....

Dream Land Educational Trust Vs. Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (2007)109TTJ(Asr.)850

..... on educational and technical educational institutions and medical institution of all branches for the purpose of teaching in the subjects of arts nursing sciences accountancy medical including ayurvedic engineering ..... how the income derived from the trust property is applied to charitable or religious purposes and that there are sufficient safeguards under the act for cancellation of registration if .....

Assistant Commissioner of Income Vs. Nishith M. Desai

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2008)116TTJ(Mum.)681

..... of the dictionary meanings of the expression remuneration and cbdt circular setting out the intended purpose of introducing deduction under section 80rra by way of finance act 1975 the co ordinate ..... earnings gross eligible foreign exchange earnings are to be reduced by expenses incurred for that purpose when professional foreign exchange earnings are viewed as a separate basket of earnings what is .....

Manisha Construction Vs. the Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Pune

..... section 158bc on the basis of such assessment explanation for the purposes of determination of determination of undisclosed income a the total income ..... of the seized material can be taken into account for the purpose of computation of undisclosed income he has referred section 158 66 ..... total income or loss of each previous year shall for the purpose of aggregation be taken as the total income or loss .....

Chicago Pneumatic India Ltd. Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... included in exports and therefore while comparing the total turnover to export turnover for the purpose of computation of export profits the two turnovers should be comparable with each other 3 ..... towards refund and reliefs to the assessees the subject circular is reproduced below for the purpose of ready reference v miscellaneous refund and reliefs due to assessees departmental c attitude towards .....

Dropadi Properties (P) Ltd. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2007)108TTJ(Kol.)774

..... tenants the company provided electric lifts for the benefit of the tenants for all these purposes the assessee maintained a large number of permanent staff the company claimed that the entire ..... 1964 thereafter repairs rewiring installation of lifts etc were carried out by it for the purpose of converting the residential accommodation to business and storage accommodation and to render the premises .....

The Asst. Commissioner of Vs. S. Prabhakar Kamath and 3 ors.

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2008)116TTJ(Bang.)817

..... falling under specific heads has to be computed for the purpose of taxation in the manner provided by the appropriate section ..... intended to exploit the property purchased by the aop for commercial purposes and got a plan sanctioned for construction of a multi ..... that the properties stood in the individual names and for the purpose of carrying on the agricultural operations purchases of manure were .....

Smt. Bhavna Thanawala Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... as new investment made during the year under consideration for the purpose of claiming deduction under section 54f of the income tax act ..... share of house property in which assessee was residing for the purpose of disqualification for claiming exemption under section 54f of the income ..... court in podar cement p ltd s case is for the purpose of taxation of income under the head income from property but .....