Rendering - Judgment Search Results

D.C.W. Limited Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (1988)(35)ELT167Tri(Chennai)

..... 716 87 the petition is seeking a say of the proceedings before the collector for rendering a decision on merits on the issues raised in the show cause notice dated 12 ..... various expre ssions occurring in a section and not to give a meaning as would render particular phrases superfluous it has to be held that even prior to the insertion of .....

Sulzer Brothers Ltd. Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Madras

..... it was negotiable and subject to the approval of the government but the obligation to render service emanated from the collaboration agreement and it is that obligation which had been approved ..... with the learned judicial member that the amounts received by the assessee for technical services rendered by visiting experts in pursuance of the collaboration agreement entered into prior to april 1 .....

Echjay Industries Pvt. Ltd Vs. Union of India (Uoi) and ors.

Court: Gujarat

Reported in: 1988(15)ECC272

..... circular are really administrative directions and though they are binding on the subordinate officers cannot render the action taken by the proper officer as without any authority of law these instructions .....

Amar Kaur and anr. Vs. Kulbir Singh and ors.

Court: Jammu and Kashmir

Reported in: I(1989)ACC323,AIR1989J& K7

..... noticed that the requirement of the elementof subordination envisaged in section 24 so as to render the power under section 24 exercisable is understandable not in section 25 and then after .....

Diamond Clock Manufacturing Co. Vs. C.C.E.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1988)(15)LC57Tri(Delhi)

..... managing director he argued that the use of common facilities by two units does not render them related persons and relied on the judgment of cegat in hagjivandas amp co thane ..... together held the controlling interest of 60 in diamond this two way financial interest alone renders the two units related persons under section 4 4 and establishes identity of interests between .....

M.P. Udyog Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Allahabad

Reported in: (1989)28ITD85(All.)

..... a result of the decision of the supreme court which was rendered on december 12 1978 the assessee became entitled to the ..... observing that there was no record of any services having been rendered by that organisation without any particular consideration therefor or in the ..... such an estimate was made without actually going into the services rendered by the staff we therefore set aside the orders of the .....

Gift-tax Officer Vs. M. Hymavathamma

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1988)27ITD214(Hyd.)

..... that she had lived with him from 1970 to 1973 and during that period she rendered all sorts of services to him in consideration whereof he promised to give her half ..... s case supra was overruled later we found out that the division bench decision was rendered in 1980 2 aplj 333 sic however there is a presumption that a later decision .....

Collector of Central Excise Vs. American Remedies

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1988)(35)ELT157TriDel

..... use of metronidazole as such without removing its inherent bitter and metallic taste would not render it palatable for therapeutic use and therefore an ester is formed to make it palatable .....

inspecting Assistant Vs. Donald William Rickard

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1988)26ITD434(Mad.)

..... nautical miles therefore in the relevant previous year 1982 83 the assessee employees had rendered services in the economic zone 6 the learned departmental representative thereafter contended that a ..... construed as including these areas within the territory of india then that interpretation would render the territorial waters act and the notification issued thereunder redundant in fact the territorial .....

Shanker Vilas Vs. Commercial Tax Officer-iii, Guntur

Court: Andhra Pradesh

Reported in: [1988]69STC16(AP)

..... exclude principles of natural justice the court cannot introduce rule of audi alteram partem and render statutory provisions unworkable in such a case maxim expressum facit cessare tacitum when there is .....