Rendering - Sortby Recent - Year 2004 - Judgments

Dec 31 2004 (TRI)

Shri V.C. Nannapaneni Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Dec-31-2004

Reported in: (2005)94ITD309(Hyd.)

..... imparting of know how is really in the nature of services rendered without anything more the receipt must be treated as a ..... observed that if the consideration was received towards remuneration for services rendered and not for refraining from competing in the purchase of the ..... on the other hand the learned dr submitted that this would render the provisions of section 14a ineffective which is not the .....

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Dec 31 2004 (HC)

M. Kempaiah Vs. H. Ahalya and anr.

Court: Andhra Pradesh

Decided on: Dec-31-2004

Reported in: 2005(2)ALD273; 2005(2)ALT424

d s r varma j 1 heard both sides 2 this appeal suit is directed against the judgment and decree...

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Dec 31 2004 (TRI)

Gujarat Chemical Port Terminal Vs. Commissioner of Customs and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Dec-31-2004

Reported in: (2005)(99)ECC672

..... at dahej set up under boot policy of government of gujarat and renders on shore and offshore port facilities 2 the applicants do not deny ..... of imported cargo is a part of port service that port services rendered by minor ports was not taxable during the relevant period that the ..... material time their contention is that such service was rendered as a part of services provided by a minor port the services .....

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Dec 31 2004 (TRI)

National Orgawc Chemical Vs. Dy Cit

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Dec-31-2004

Reported in: (2005)96TTJ(Mum.)765

..... included services means a payments of any kind to any person in consideration for the rendering of any technical or consultancy services including through the provision of services of technical or ..... and without recourse to the performer of services in nature the tribunal also held that rendering of technical services cannot be equated with making available the technical services in the case .....

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Dec 31 2004 (TRI)

Assistant Commissioner of Income Vs. Arthur Anderson and Co.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Dec-31-2004

Reported in: (2005)94TTJ(Mum.)736

..... and foreign inward remittance certificate for the fees earned in respect of technical services rendered outside india in connection with development of computer software the assessee also submitted the ..... evidences and constitute reasonable basis for a finding that the assessee s personnel have rendered technical services for or in connection with development of computer software we have also .....

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Dec 31 2004 (TRI)

National Organic Chemical Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Dec-31-2004

Reported in: (2006)5SOT317(Mum.)

..... included services means a payments of any kind to any person in consideration for the rendering of any technical or consultancy services including through the provision of services of technical or ..... and without recourse to the performer of services in future the tribunal also held that rendering of technical services cannot be equated with making available the technical services in the case .....

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Dec 31 2004 (TRI)

Satyam Enterprises Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Dec-31-2004

Reported in: (2005)93ITD606(Mum.)

..... teja singh 1959 35 itr 408 sc has observed that a construction which results in rendering a provision redundant must be avoided their lordships held that the principle of ut res ..... the said interpretation does not make the appellate right in the statute effective rather it renders the such right nugatory let us visualise a situation in which an assessee has good .....

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Dec 31 2004 (HC)

K.T. Afzal Khan, S/O Late K. Hyder Khan Vs. Kunsetty Ramesh Babu, S/O ...

Court: Andhra Pradesh

Decided on: Dec-31-2004

Reported in: 2005(1)ALD700; 2005(1)ALT696

..... to be given to the intention of the parties although the nomenclature of the same renders some help in adjudicating the nature of the document but that is not decisive when .....

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Dec 31 2004 (HC)

Sadhanapalli Bheemaraju and ors. Vs. Secretary, A.P. Legislative Assem ...

Court: Andhra Pradesh

Decided on: Dec-31-2004

Reported in: 2005(3)ALD253; 2005(3)ALT578

..... controverted obviously the sixth respondent is not a party thereto since it is a judgment rendered in an election petition indubitably it is not a judgment in rem inasmuch as the .....

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Dec 31 2004 (HC)

Lanka Nirmala Devi and anr. Vs. V. Rama Devi and ors.

Court: Andhra Pradesh

Decided on: Dec-31-2004

Reported in: 2005(3)ALD666

..... 11 guntas at torrur village and she did not till now render any account of the income and expenditure pertaining to the said ..... upon both the above said persons in case they fail to render nourishment to her chilakamma shall have absolute rights over the said ..... condition of the bridegroom was very weak in case they fail to render nourishment to her chilakamma shall have absolute rights over the said .....

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