Rendering - Year 2005 - Judgments

Feb 08 2005 (TRI)

Peerless Securities Ltd. Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Feb-08-2005

Reported in: (2005)60SCL59NULL

..... enduring benefit was accruing to the assessee on payment of the development charges that would render the expenditure as a capital one moreover we are quite unaware of any authority given ..... endure for an indefinite future the criteria of once and for all payment does not render the payments in question as of capital in nature as it is settled that the .....

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Feb 08 2005 (TRI)

Peerless Securities Ltd. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Feb-08-2005

Reported in: (2005)94ITD89(Kol.)

..... enduring benefit was accruing to the assessee on payment of the development charges that would render the expenditure as a capital one moreover we are quite unaware of any authority given ..... endure for an indefinite future the criteria of once and for all payment does not render the payments in question as of capital in nature as it is settled that the .....

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Jul 28 2005 (TRI)

Smartchem Technologies Ltd. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Jul-28-2005

Reported in: (2005)97TTJ(Ahd.)818

..... similar to the business ii the assignors and individual shall not in any manner whatsoever render sell supply market or distribute advise assist aid in establishing managing providing or developing or ..... in any manner and form whatsoever for the purpose of and or relating to the rendering selling supplying marketing or distributing of products or services constituting part of the business including .....

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Oct 27 2005 (TRI)

Lucent Technologies Hindustan Vs. the Jt. Commissioner of

Court: Income Tax Appellate Tribunal ITAT

Decided on: Oct-27-2005

Reported in: (2007)106TTJ(Bang.)205

1 the assessee has filed this appeal against the order of the commissioner of income tax appeals dated dated 31...

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Sep 30 2005 (TRI)

Essar Steel Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Sep-30-2005

Reported in: (2005)97TTJ(Ahd.)985

..... was further submitted that the decision in the case of food specialities ltd supra was rendered in a different context and the decision of the bombay high court in the case ..... aforesaid judgment therefore also instead of supporting the case of the revenue supports the decision rendered by the learned cit a on this point likewise the facts and all other judgments .....

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Sep 30 2005 (TRI)

Essar Steel Ltd. Vs. Deputy Cit

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Sep-30-2005

Reported in: (2005)97ITD125(Ahd.)

..... was further submitted that the decision in the case of food specialities ltd supra was rendered in a different context and the decision of the bombay high court in the case ..... aforesaid judgment therefore also instead of supporting the case of the revenue supports the decision rendered by the learned cit a on this point likewise the facts and all other judgments .....

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Jul 29 2005 (TRI)

Assistant Commissioner of Income Vs. Jasubhai Business Service (P)

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Jul-29-2005

Reported in: (2006)100TTJ(Mum.)951

1 on the facts and in the circumstances of the case and in law the cit a erred in cancelling...

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Aug 09 2005 (HC)

Commissioner of Income-tax Vs. Prem Heavy Engg. Works (Pvt.) Limited

Court: Allahabad

Decided on: Aug-09-2005

Reported in: (2006)200CTR(All)403; [2006]282ITR11(All)

rajes kumar j 1 income tax appellate tribunal delhi has referred the following question under section 256 1 of the...

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Apr 29 2005 (HC)

The Commissioner of Income-tax Vs. Janakiram Mills Ltd.

Court: Chennai

Decided on: Apr-29-2005

Reported in: 2005(196)CTC551; [2005]275ITR403(Mad)

..... has not gone on appeal in respect of the judgments rendered by this court holding that the replacement of textile ..... noticed thus the judgements should be treated as having been rendered per incuriam 18 before elaborating the contentions raised by various ..... appearing for the assessees contended that the appellate tribunal had rendered factual finding that the expenses related to purchase of machinery .....

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Oct 11 2005 (HC)

Essar Steel Ltd. and ors. Vs. Union of India (Uoi), Through Secretary ...

Court: Gujarat

Decided on: Oct-11-2005

Reported in: 2004(176)ELT64(Guj); (2006)1GLR436

..... all consumers and users on the basis of cost of service if any rendered in reply to the letter of the petitioner the respondent wrote letter ..... introduced as is well settled a charge is a levy for the service rendered and hence the same cannot be mixed or confused with a price ..... as is well settled a charge is a levy for the service rendered and hence the same cannot be mixed or confused with a price .....

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