Realization - Judgment Search Results

Star India (P) Ltd. Vs. Additional Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2006)103ITD73(Mum.)

..... stated that once a debt is created the uncertainties attached thereto regarding quantification or realization would not alter its character though the amount of profit may change depending upon ..... further observed that once a debt is created the uncertainties attached thereto regarding quantification or realization would not alter its character though the amount of profit may change depending upon .....

ito 9(1)(1) Vs. Artmis Exports Pvt. Limited

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2007)108ITD1(Mum.)

..... from trading export direct cost and indirect cost should be considered with regard to realized trading export only and hence deduction allowable to the assessee with regard to ..... manufactured goods but while computing the adjusted total turnover the assessing officer excluded only realized trading export turnover and not total trading export turnover including unrealized trading export turnover .....

Punjab State Industrial Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2007)292ITR268(Chd.)

..... attributable to the money borrowed for the purpose of investment and the expenditure incurred in realizing the dividend income there can be no dispute on the proposition that expenditure incurred in ..... established that expenditure was incurred for purposes of making or earning dividend income or for realizing such dividend income the deduction of expenditure was allowed there has to be nexus between .....

icici Bank Ltd. Vs. Sidco Leathers Ltd. and ors.

Court: Supreme Court of India

Reported in: AIR2006SC2088; 2006(3)AWC2114(SC); II(2007)BC51(SC); [2006]131CompCas451(SC); (2006)5CompLJ470(SC); 2006(2)CTC847; JT2006(6)SC274; (2006)3MLJ276(SC); 2006(5)SCALE27; (2006)

..... to remain outside the winding up proceedings being desirous of realizing the security in the suit the permission to continue the ..... company court and claim priority over all other creditors to realize the amounts out of other moneys lying in the company ..... the same level as a secured creditor with priority over the realizations of other creditors lying the tribunal on the aforementioned findings .....

Asit Pattanayak Vs. Oriental Insurance Co. Ltd. and ors.

Court: Kolkata

Reported in: 2008ACJ1514,AIR2007Cal143

..... respect of the gratuitous passenger of the goods vehicle only for realization of the money a procedure followed by the apex court ..... the insurance company to pay awarded amount first and thereafter to realize it from the owner could be considered as a proposition ..... the insurance company to pay the amount first and thereafter to realize it from the owner concerned and the court further holds that .....

Farrukhabad GramIn Bank Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Agra

Reported in: (2006)103ITD207Agra

..... i e dividend and utis interest on ivps etc was easily realizable in case of need and as such available on requirement for ..... every kind of guarantee and indemnity business f managing selling and realizing any property which may come into the possession of the company ..... derived therefrom is similar the fixed deposits kayami thapan are easily realizable in case of need and in case of liquidity crisis by .....

Dy. Cit Vs. Chintels India Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

..... that property was purchased with intention to exploit commercially and for realizing profit the property was all along held as stock in trade ..... owned by the assessee it has been held that the income realized by such owners by way of rental income from a building ..... the building it was under occupation of tenants and rent was realized after tenants vacated the building is being used by owner for .....

Bses Rajdhani Power Ltd. Vs. Delhi Electricity Regulatory

Court: Appellate Tribunal for Electricity APTEL

..... amount billed the difference between the units input and the units realized are hereinafter referred to as at amp c loss aggregate ..... expenditure be carried forward as a regulatory asset in case the realization of financial benefits in the initial years is not sufficient ..... been reported that as a result of truing up exercise and realizations the entire amount set apart as regulatory asset has been .....

Hindustan Lever Ltd. and Nalco Vs. Designated Authority, Ministry

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2006)(110)ECC9

..... splitting of common salt while determining the injury it is a commercial reality that the realization of both chlorine and caustic soda is intrinsically linked to each other and manufacturers determine ..... up utilizing the chlorine generated internally and hence would be more aware of the cost realization of each unit of chlorine the applicants are multi product companies and would usually consume .....

Prachar Communications Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(108)ECC321

..... rendering of service value of clearance of goods but only on realization of payment of services rendered in case no payment is ..... tax collected from the buyer on account of service tax without realizing any value of taxable service to that extent has been claimed ..... billed amount there is no dispute that in the present case realization for the services was less than the billed amount thus entitling .....