Replacement - Judgment Search Results

Collector of Central Excise Vs. Karna Industries

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1992)(40)ECC293

..... compressor or of size or model thereafter each part has to be checked rectified or replaced and replacements is almost the same in all cases the charges for repairs which two cases ..... as irreparable compressors similarly compressors which are within the range of economical repairs wherein the replacement of new parts is low shall hereinafter be termed as repairable compressors as mentioned earlier .....

WisconsIn Dept. of Revenue Vs. William Wrigley, Jr., Co.

Court: US Supreme Court

..... related meetings must be viewed as ancillary to requesting purchases the sales representatives practices of replacing retailers stale gum without cost of occasionally using agency stock checks to sell gum to ..... company would expect its sales force to decline giving minimal assistance to a retailer in replacing damaged or stale product in enacting 381 a congress recognized the importance of interstate .....

Commissioner of Income-tax Vs. Dewar's Garage (India) Pvt. Ltd.

Court: Kolkata

Reported in: [1993]204ITR763(Cal)

..... ordinary repairs it is well settled that the sum expended for replacement or renovation of a building cannot be regarded as a ..... the only controversy is with regard to the question whether replacement of beams and parapets can fall within repairs that being ..... improve the property but merely carried out certain repairs which included replacement of some beams and other vital supporting parts of the .....

Commissioner of Income-tax Vs. Baroda Industrial Development Corporati ...

Court: Gujarat

Reported in: (1992)103CTR(Guj)415; [1992]198ITR716(Guj)

..... expenditure may have to be regarded as current repairs if the replacement or the expenditure incurred for that purpose is not substantial ..... assistant commissioner and the tribunal have recorded a finding that the replacement was in the nature of current repairs it is therefore ..... formed part of the capital asset of the company were replaced by underground cables it is not possible to agree with .....

Binda Prasad Mandal Vs. Managing Director Eicher Tractor Limited and O ...

Court: Bihar State Consumer Disputes Redressal Commission SCDRC Patna

..... the o p with regard thereto the dealer examined the tractor and replaced its engine by engine no 50228202132 and assured the complainant that ..... examined by a mechanic and some parts valued at rs 2000 were replaced the complainant again paid this amount to opposite party no 2 ..... the letter issued by the complainant on 8 6 88 stating the replacement of the engine of the tractor to his satisfaction 4 the .....

Co-operative Sugars Ltd. Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (1993)47ITD188(Coch.)

..... the finding of the cit a that expenditure claimed as repair and replacement charges under the head machinery maintenance in the profit and loss ..... respect of which the expenditure was claimed for the repairs and replacement are all integral part of the sugar plant without which it ..... developed over the years it is idle to expect that the replacement must be by the same brand or by the same technology .....

Presley Vs. Etowah County Comm'n

Court: US Supreme Court

..... delegation of authority to an appointed official is similar to the replacement of an elected official with an appointed one and is ..... under some circumstances rise to the level of a de facto replacement of an elected office with an appointive one within the ..... at large voting the gerrymandering of district boundary lines and the replacement of an elected official with an appointed official all share the .....

Cultural Enterprises Corporation Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1992]196ITR488(Cal)

..... of the assessee the tribunal held that the expenditure incurred in connection with renovation and replacement could not be said to be revenue expenditure 8 the tribunal therefore set aside the ..... tribunal has held that rs 35 000 was spent towards renovation of the buildings and replacement of the sanitary fittings etc this finding is immediately followed by the tribunal s view .....

Eastman Kodak Co. Vs. Image Technical Services, Inc.

Court: US Supreme Court

..... kodak company manufactures and sells photocopiers and micrographic equipment kodak also sells service and replacement parts for its equipment respondents are 18 independent service organizations iso s that in ..... perfect identity between the consumers in each of the subject aftermarkets those who need replacement parts for kodak equipment and those who need servicing of kodak equipment when that .....

Bomi Munchershaw Mistry Vs. Kesharwani Co-operative Housing Society Lt ...

Court: Mumbai

Reported in: 1993(2)BomCR329

..... building would not indicate the height and breadth of the proposed replacement that the building was to be that of a society would ..... only show that the proposed replacement could be a spacious affair it was suggested to plaintiff in ..... limit to the height of the existing garages and any structural replacement in the event of the garages being demolished in fact defendant .....