Realization - Judgment Search Results

Ms. Amita Batra Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2004)85TTJ(Delhi)92

..... the cash system of accounting from mercantile system after having realized that unrealized export sales proceeds were required to be excluded ..... the issue before the lower authorities that she could not realize the export sale proceeds due to various reasons despite the ..... export profit under the circumstances when the assessee fails to realize the export sale proceeds despite of her best efforts .....

Coromandel Fertilisers Limited Vs. Dy. Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2004)90ITD344(Hyd.)

..... learned standing counsel observed that even when there is a realization sale excess over the written down value to the specified ..... that case it was not possible to allocate the consideration realized among different assets inclusive of the depreciable assets 14 referring ..... has sought to overcome the difficulty by treating the surplus realization as attributable to stock in trade and treating the same .....

Yespee Vs. Director of Enforcement

Court: Appellate Tribunal for foreign Exchange New Delhi

..... us 4 400 realised and even thereafter the appellants had continued their untiresome efforts for realization of the said amount pending the adjudication proceedings the entire amounts were received ultimately by ..... taken reasonable efforts as expected of a reasonable man and so was the entire amount realized during the pendency of the adjudication proceedings the impugned orders reveal that though the .....

Lohia Mandilia and ors. Vs. C.E.S.C. Ltd. and ors.

Court: Kolkata

Reported in: AIR2003Cal233

..... amongst others to disconnect supply line without any notice in suspected cases of pilferage and realize un metered consumption of electric energy by pilferage and other charges upon proper examination ..... it has to be examined whether the other terms and conditions empowering the cesc to realize the full provisionally assessed amount of electric energy pilfered along with additional security deposit .....

Sebi Vs. Vatsa Corporation Ltd., Merchant

Court: SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

..... getting the consideration for shares allotted the stock invests were not realized by the time the basis of allotment was finalized the ..... 1992 by not overseeing that the allotment is done only after realization of stock invests and stock invests are deposited in banks ..... merchant banker proceeded with the allotment of shares before the realization of stock invests which is not in conformity with the .....

Shevantibhai C. Mehta Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2004)83TTJ(Pune.)542

..... that what a partner gets upon dissolution or upon retirement is realization of a pre existing right of interest he contended that ..... of the partner itself is equivalent to getting a surplus on realization of the properties on notional basis deducting liabilities therefrom and ..... that what the partner got upon dissolution or retirement was the realization of a pre existing interest but it said so in .....

itc Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2003)86ITD135(Kol.)

..... of loopholes of the legislation we also feel that legislature also realized that people are taking undue advantage of these legal provisions and ..... net capital gain by her would be represented by the amount realized by her on transferring the right to receive new shares after ..... the transaction in which she acquired the right for which she realized the cash this mention of looking at the transaction also .....

Stock Exchange Vs. V.S. Kandalgaonkar

Court: Mumbai

Reported in: 2004(1)BomCR274; (2003)181CTR(Bom)30; [2003]261ITR577(Bom); [2003]44SCL254(Bom)

..... and that defaulter s committee realises various assets vested in it and out of such realizations that committee distributes amounts towards outstanding liabilities of the defaulting member to the stock exchange ..... the general rule mr dastur further clarified that 90 per cent of the surplus consideration realized from the auction of the membership right would become payable to the defaulting broker .....

The Triveni Engg. Works Ltd. Vs. Dy. Commissioner of Income Tax,

Court: Income Tax Appellate Tribunal ITAT Delhi

..... of sugar this has been valued independently at low cost or realizable value of levy price instead of averaging it with the free ..... the inventories should be valued at lower historical cost and net realizable value it was further explained before the ao that in the ..... partial stay of recovery of the interest on the excess price realized and the same has become payable consequent to the dismissal of .....

Sebi Vs. Hitek Industries (Bihar) Ltd.

Court: SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

..... 2 5 hitek proceeded with the allotment of shares before the realization of stock invests which is not in conformity with the provisions ..... on september 20 1994 stock invests no 202554 to 202558 were realized at bank of america nariman point branch from september 26 ..... further hitek has proceeded with the allotment of shares before the realization of stock invests which is not in conformity with the .....