Really - Judgment Search Results

United Phosphorus Limited Vs. Joint Cit

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2001)73TTJ(Ahd.)404

..... accrue to the assessee only when raw material in question is really imported and the same is consumed in the manufacture of ..... such factors which establish beyond doubt that until the goods ale really imported the benefit as a result of advance licence benefit ..... by the income tax officer did not represent income which had really accrued to the assessee company during the relevant previous years .....

United Phosphorus Ltd. Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2002)81ITD553(Ahd.)

..... accrue to the assessee only when raw material in question is really imported and the same is consumed in the manufacture of goods ..... such factors which establish beyond doubt that until the goods are really imported the benefit as a result of advance licence benefit receivable ..... to tax by the ito did not represent income which had really accrued to the assessee company during the relevant previous years .....

Laxmi Plasters Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2001)73TTJ(Ahd.)171

..... respect of a reasonable price in respect of the material really received by the assessee will have to be granted for ..... genuine but simultaneously the tribunal recorded that material purchased was really received and assessee is entitled to get a deduction for ..... finding in the quantum appeal that material in question has really been received the only question which survives thereafter was whether .....

Asstt. Cit Vs. Vadilal Finance Co. (P) Ltd.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2002)74TTJ(Ahd.)933

..... in the books of account to that extent therefore did not really accrue to the assessee in the relevant years the learned counsel ..... s contention that the interest income to that extent did not really accrue to the assessee in the years under consideration when such ..... by the income tax officer did not represent income which had really accrued to the assessee during the relevant previous years if the .....

Assistant Commissioner of Income Vs. Vadilal Finance Co. (P) Ltd.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... s contention that the interest income to that extent did not really accrue to the assessee in the years under consideration when such ..... in the books of account can be treated as income not really accrued in favour of the assessee because of certain terms conditions ..... to tax by the ito did not represent income which had really accrued to the assessee during the relevant previous years if the .....

Raj Brothers Vs. Joint Commissioner of Commercial

Court: Sales Tax Tribunal STT Tamil Nadu

Reported in: (2004)134STC292Tribunal

..... the bills produced by the assessee are bogus and were not really issued by the first seller then the assessee cannot be ..... the reliance placed on the records of m s rekha distributors really vitiate the suo motu revision order of the joint commissioner of commercial ..... rekha distributors were not doing business during 1989 90 and that really no movement of goods took place from madras to coimbatore .....

Shirish Finance and Investment (P.) Ltd. Vs. M. Sreenivasulu Reddy

Court: Mumbai

Reported in: 2002(1)BomCR419

..... purchased by defendant nos 3 4 and 5 companies and the plaintiffs really had no knowledge of those transactions it was only when the ..... under it has discretion to find whether the dispute raised are really for rectification or is of such a nature unless decided first ..... of facts to reach a conclusion as to whether the defendants were really acting in concert a decision on the question as to whether .....

Health-aid Foods Specialist Pvt. Ltd. Vs. State of Punjab and ors.

Court: Punjab and Haryana

Reported in: AIR2002P& H112

..... of the government 22 mr sibal contended that the purchase tax was really leviable on all persons who were purchasing milk for processing and ..... abolishing the purchase tax and imposing the cess the state had really attempted to adopt a populist measure so as to leave out ..... the impost may invite the criticism of being arbitrary and unreasonable or really being a tax under the garb of a fee 39 another .....

Cepham Milk Specialities Ltd. Vs. State of Punjab and ors.

Court: Punjab and Haryana

Reported in: [2002]127STC116(P& H)

..... of the government 23 mr sibal contended that the purchase tax was really leviable on all persons who were purchasing milk for processing and ..... abolishing the purchase tax and imposing the cess the state had really attempted to adopt a populist measure so as to leave out ..... the impost may invite the criticism of being arbitrary and unreasonable of really being a tax under the garb of a fee 38 another .....

Smt. Krishna Prakash and anr. Vs. Dilip Harel Mitra Chenoy

Court: Delhi

Reported in: AIR2002Delhi81; 93(2001)DLT777

..... with under the head of relevant issues 11 it is not really the question of ownership as such of the plaintiff respondent in ..... her financial status during the lifetime of her husband did not really help her in concealing the truth in the face of probing ..... acceptability and cannot constitute a basis to find that she was really financially dependent on her deceased husband 31 the admitted position emerging .....