Really - Judgment Search Results

N.K. Proteins Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2004)83TTJ(Ahd.)904

..... the purchase invoices were obtained from name lenders billing agents but the material has really been received purchased the assessee is entitled to deduction of reasonable price in respect ..... bogus purchases cannot be treated as undisclosed income concealed income because material in question had really been received the inflated portion of purchase price mentioned in the fictitious invoices are .....

Mid East Port Folio Management Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2003)87ITD537(Mum.)

..... the documentation does not add anything to what the transaction really is that it is nothing more than a mere finance ..... submitted that the validity and genuineness of the transaction are not really in question another facet of the argument was that the ..... slb transactions is indispensable it cannot therefore be held that rseb really intended to sell the assets to the leasing companies including .....

The Icici Ltd. Vs. Dy. Cit, Special Range 36

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... the documentation does not add anything to what the transaction really is that it is nothing more than a mere finance ..... submitted that the validity and genuineness of the transaction are not really in question another facet of the argument was that the ..... slb transactions is indispensable it cannot therefore be held that rseb really intended to sell the assets to the leasing companies including .....

Bokaro Ispat Kamgar Union Vs. the Chairman, Sail Ispat Bhawan and ors.

Court: Jharkhand

Reported in: [2003(3)JCR663(Jhr)]

..... employees of the company and the running of the society was really incidental to the running business or the industry of the company ..... not justify a finding that the business of the society was really that of the company and the business that was being got ..... that canteens run through contractor by the indian overseas bank were really part of the establishment of the bank and the cumulative effect .....

Rajendra Prasad and anr. Vs. Bishwanath Prasad Singh

Court: Jharkhand

Reported in: 2003(3)BLJR2288; [2003(4)JCR547(Jhr)]

..... ostensibly expressed in the shape of a deed of sale was really a transaction of usufructuary mortgage which has made clear in ..... defendant respondent further told that a transaction between them will be really an usufructuary mortgage transaction and it will be made clear in ..... that the transaction between the parties on 24 6 1977 was really a transaction of usufructuary mortgage it is also alleged that .....

Barbara Taylor Bradford Vs. Sahara Media Entertainment Ltd.

Court: Kolkata

Reported in: 2004(1)CHN448,2004(28)PTC474(Cal),[2003]47SCL445(Cal)

..... the purpose of assuring ourselves that what the envelope contains is really a tape of the interview and not something like the wizard ..... know then that she had all along known whose daughter she really was and apologises to her paula becomes a rich lady getting ..... real activities of sherlock holmes in central europe that holmes was really addicted to cocaine at the time and that holmes friend watson .....

Amarjit Singh Bakshi (Huf) Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2003)263ITR75(Delhi)

..... have disclosed the alleged extra consideration as his income if it really represented the genuine sale consideration since the same could be of the ..... is allowed in respect of the subsequent statements then the assessee really can have no grievance but vis a vis the facts of ..... made at the fag end of the limitation period but i really wonder as to why the learned members constituting the division bench .....

Seshasayee Paper and Boards Ltd. Vs. State of Kerala

Court: Kerala

Reported in: 2003(3)KLT267; [2004]134STC143(Ker)

..... on december 31 2002 the provisions of the act are really not retrospective on these premises the counsel contended that the ..... further notwithstanding the repeal of the two ordinances the legislature had really substituted the act for the ordinance it had also saved ..... the respondents in any case consideration of hardship or injustice is really not relevant when a taxing statute validly imposes a tax .....

Sms Holdings Pvt. Ltd. Vs. Securities and Exchange Board of India

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

Reported in: (2004)49SCL117SAT

..... members of board according to the learned senior counsel this was really a formalisation of the existing control 27 on 31 8 2001 ..... votes exceeding 50 of the total voting rights would show that really technip had more than 50 voting power at its command and ..... ordered further investigation in that case to ascertain whether control was really acquired by the acquirer with reference to certain facts that in .....

Dy. Commissioner of It, Special Vs. Cwc Wines (P) Ltd.

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2004)268ITR23(Hyd.)

..... of the statutory levies whether terms as liabilities or not are really business expenses income tax is a statutory liability whereas a levy ..... duty excise duty and sales tax paid by the purchaser are really speaking allowable business expenditure whether the excise duty is a ..... syndicate supra the apex court observed as under excise duty is really imposed on goods when they have come into existence in .....