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Dec 05 2002 (HC)

Commissioner of Income-tax Vs. Syndicate Bank

Court: Karnataka

Decided on: Dec-05-2002

Reported in: (2003)180CTR(Kar)1; [2003]261ITR528(KAR); [2003]261ITR528(Karn)

..... in the sense the appellate commissioner and the tribunal have not really appreciated the stand taken by the assessee in this regard ..... the situation no income had resulted because the income did not really accrue 3 where a debt has become bad deduction in ..... and the mercantile system of accounting for other receipts was not really raised or arose for consideration either before the commissioner appeals .....

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Dec 05 2002 (HC)

Cit Vs. Syndicate Bank

Court: Karnataka

Decided on: Dec-05-2002

Reported in: [2003]127TAXMAN287(Kar)

..... in the sense the appellate commissioner and the tribunal have not really appreciated the stand taken by the assessee in this regard ..... the situation no income had resulted because the income did not really accrue 3 where a debt has become bad deduction in ..... loans and mercantile system of accounting for other receipts was not really raised or arose for consideration either before the commissioner of .....

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Nov 07 2002 (TRI)

Technical Glass Industries Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Agra

Decided on: Nov-07-2002

Reported in: (2004)91TTJAgra561

..... position the assessee further submitted that neither bank nor the assessee really bothered about the real stock position therefore no reliance on ..... that our case is of hypothecation and the stocks were really not pledged in lock and key the stocks always remained ..... other immovable properties of the partners the stock statements were really prepared at the table of the bank and were accepted .....

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Apr 16 2002 (SC)

Pradeep Kumar Biswas and ors. Vs. Indian Institute of Chemical Biology ...

Court: Supreme Court of India

Decided on: Apr-16-2002

Reported in: 2002(50)BLJR1197; JT2002(4)SC146; 2002(3)SCALE638; (2002)5SCC111; [2002]3SCR100; (2002)2UPLBEC1798

..... 23 from this perspective the logical sequitur is that it really does not matter what guise the state adopts for this purpose ..... very much the deeply pervasive presence of the government it is really the government which acts through the instrumentality or agency of the ..... owes its origin to any padicular statute or order but really depends upon a combination of one or more of the relevant .....

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Nov 22 2002 (HC)

Seth Madan Lal Modi Vs. Commissioner of Income-tax (Central)

Court: Delhi

Decided on: Nov-22-2002

Reported in: (2003)179CTR(Del)67; 101(2002)DLT408

..... what has to be seen is whether income can be said to have really accrued to him or not as noted above if the income has ..... to all cases depending upon the ipse dixit of the assessed what has really accrued to the assessed has to be found out and what has ..... what has to be seen is whether income can be said to have really accrued to the assessed 23 thereforee the moot question which arises for .....

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Jan 25 2002 (HC)

State of Gujarat Vs. Raghu @ Raghavbhai Vashrambhai and ors.

Court: Gujarat

Decided on: Jan-25-2002

Reported in: (2003)1GLR205

..... adhering to the underlined design and purport it is therefore really a high time to caution the trial courts in such ..... the criminal justice system reforms are being examined it would be really and obviously relevant and expedient to shortly highlight certain aspects ..... of victims of crime is attended and done justice it is really one more encouraging and inspiring reason to make following suggestions .....

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Feb 06 2002 (HC)

Sarabhai Chemicals Pvt. Ltd. (Now Known as Sarabhai Holdings Pvt. Ltd. ...

Court: Gujarat

Decided on: Feb-06-2002

Reported in: [2002]257ITR355(Guj)

..... but what should be considered is whether the income has really materialised or resulted to the assessee the question whether real ..... situation no income had resulted because the income did not really accrue in shiv prakash janak raj supra the supreme court ..... intended to be retrospectively changing the mode of payment could not really affect the accrual of interest that already took place before .....

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Sep 04 2002 (HC)

Heirs of Babubhai H. Kanada Vs. Natwarlal Chandarana

Court: Gujarat

Decided on: Sep-04-2002

Reported in: (2003)4GLR643

..... cannot be said to be any ground for condoning the delay if really certified copy was available on 16 08 2000 immediately thereafter they ..... their mother for nursing her round the clock for 24 hours if really this was a position then they could not have preferred a ..... who have courage to flout the undertaking given to this court if really their case is genuine one they could have fairly submitted to this .....

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Feb 06 2002 (HC)

Sarabhai Chemicals (P) Ltd. Vs. Cit

Court: Gujarat

Decided on: Feb-06-2002

Reported in: (2002)173CTR(Guj)193

..... but what should be considered is whether the income has really materialised or resulted to the assessee the question whether real ..... situation no income had resulted because the income did not really accrue in shiv prakash janak raj supra the supreme court ..... intended to be retrospectively changing the mode of payment could not really affect the accrual of interest that already took place before .....

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Feb 19 2002 (HC)

State of Karnataka Vs. Shivaraj and ors.

Court: Karnataka

Decided on: Feb-19-2002

Reported in: 2002CriLJ2493

..... these factors often times reduces the patient who though conscious may not really be in a fit state physically and mentally to make a correct ..... a lot of blood and that the injuries none of which were really serious enough to endanger life in their own right resulted in ..... of the fact that he did not receive requisite help this would really mean that a conviction even if recorded would not come under .....

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