Realisation - Judgment Search Results

Amulya Oils and Chemicals Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1996)57ITD50(Hyd.)

..... regarding its business transactions wherein sales and income are accounted for only when they are realised and the purchases and other expenditure are accounted for on accrual basis it was further ..... that the income so determined should be divided into two portions one pertaining to the realised sales and another pertaining to unrealised sales on this issue the learned commissioner of income .....

Modi Industries Limited, Modinagar and ors. Vs. Commissioner of Income ...

Court: Supreme Court of India

Reported in: (1995)128CTR(SC)361; [1995]216ITR759(SC); JT1995(6)SC549; 1995(5)SCALE362; (1995)6SCC396; [1995]Supp3SCR642

..... scope for treating it as advance tax once again the excess realisation of advance tax upon assessment and adjustment becomes refundable under ..... assessment has been made and the surplus amount of tax realised from the assessee has been refunded with interest upto the ..... alia for the purpose of refunding excess amount of tax realised from an assessee this assessment under section 141a cannot prejudice .....

Pydah Suryanarayana Murthy Vs. Income-tax Officer.

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1996)58ITD225(Hyd.)

..... amounting to business considering the fact that the assessee was merely realising an asset inherited by him without any business motive and in ..... shown that the enhanced price was not obtained not merely by realisation of investment but by a act of carrying on business ..... adventure in the nature of trade than to treat it as realisation of capital investment the distinguishing features of these two cases .....

Pydah Suryanarayana Murthy Vs. Income Tax Officer.

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1996)56TTJ(Hyd.)1

..... amounting to business considering the fact that the assessee was merely realising an asset inherited by him without any business motive and in ..... is shown that the enhanced price was obtained not merely by realisation of investment but by an act of carrying on business ..... adventure in the nature of trade than to treat it as realisation of capital investment the distinguishing features of these two cases .....

M.J. Exports Ltd. Vs. Director of Enforcement

Court: Appellate Tribunal for foreign Exchange New Delhi

..... that the appellants had no other avenues to explore for realisation of the outstanding amounts as no agency could have effectively ..... crores consists of individual shipments of smaller value and if realisation against these shipments were not pursued by the appellant they ..... appellant knowingly acted in a manner which has caused non realisation of the outstanding amounts we are therefore unable to sustain .....

Peerless General Finance and Investment Co. Ltd. and anr. Vs. Reserve ...

Court: Kolkata

Reported in: [1996]85CompCas808(Cal)

..... behalf of the petitioners reference has been made to service charges realised by the commercial banks on which no restriction has been ..... in which peerless or any residuary non banking company has been realising any amount which is inconsistent with the directions issued by ..... probability that quite a substantial portion of the amount of fee realised is spent for the special benefit of its payers 310 .....

United India Insurance Co. Ltd. Vs. Sukha Devi and ors.

Court: Himachal Pradesh

Reported in: 1995ACJ796

..... per cent per annum from the date of filing the petition till realisation there is no reason why interest at the rate of 12 per ..... the claim petition i e 25 11 1983 till the date of realisation deposit f a o mva no 192 of 1984 with cross objections ..... date of the application i e 25 11 1983 till the date of realisation deposit 57 the insurance company shall deposit the additional amount of compensation .....

Smt. Sushila Kanodia Vs. Director of Enforcement

Court: Appellate Tribunal for foreign Exchange New Delhi

..... chopra further submitted that since the entire export proceeds had been realised in 1986 itself the finding that no amount has ..... that the charge against the appellant is for delayed realisation and not for non realisation of the export proceeds it is clear from ..... due against the exports covered by the two gris has been realised and the bank has certified nil outstanding the learned adjudicating .....

Bramchari Sidheswar Shai and Others Etc. Vs. State of West Bengal Etc.

Court: Supreme Court of India

Reported in: AIR1995SC2089; JT1995(5)SC205; 1996(7)KarLJ752; 1995(4)SCALE113; (1995)4SCC646; [1995]Supp1SCR745

..... of them 1 that thakur shri ramakrishna paramhansa deva practised various religions including islam and realised the truth underlying these religions 2 that shri ramakrishna s spiritual practice culminated in ..... eternal existence consciousness and bliss and that the ultimate aim of human life is to realise this truth and attain eternal life 3 shri ramakrishna discovered that the same eternal .....

Kunja Bihari Nanda Vs. Kusha Naik

Court: Orissa

Reported in: 1995(II)OLR456

..... the institution of the suit which together with any amount already realised as interest through court or otherwise is greater than the amount ..... the institution of the suit which together with any amount already realised as interest through court or otherwise is greater than the ..... rush to the court and will seek decrees enabling them to realise money more than double the principal advanced as loan that .....