Replacement - Judgment Search Results

Durairaj Mills Ltd. Vs. Deputy Cit

Court: Chennai

Reported in: (2001)72TTJ(Mad)799

..... had been installed at the time of establishment of mills having become worn out needed replacement replacement of such motors is only for keeping the looms and spindless running and making it ..... as current repairs the supreme court held that the introduction of casablanca conversion system involving replacement of certain roller stands and fluted rollers fitted with rubber aprons to the spinning .....

Ambika Cotton Mills Ltd. Vs. Joint Cit

Court: Chennai

Reported in: (2001)71TTJ(Mad)871

..... one set of machines belonging to a group of plant and machinery their replacement including substantial replacement would result in revenue expenditure he pleaded that the kerala high court ..... he made elaborate arguments with reference to his written submissions covering judicial pronouncements on replacement and modernisation he covered various decisions and their impact he submitted that income .....

Ganta Mohana Lakshmi Vs. Dr. C.V. Ratnam and Another

Court: Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

..... therefore in order to avoid delay he adjusted the available hip replacement and the difference in length between the legs could be ..... have come earlier is false and baseless even assuming that hip replacement and the steel wires were defective the same should have been ..... was conducted on her on 25 7 1991 for total hip replacement though the opposite party no 1 expressed satisfaction that both operations .....

Commissioner of Income-tax Vs. Madras Cements Ltd.

Court: Chennai

Reported in: [2002]255ITR243(Mad)

..... of a system known as casablanca conversion system in its spinning plant which involved replacement of certain roller stands and fluted rollers fitted with rubber aprons to the spinning ..... case the assessee therein had incurred considerable expenditure on new machinery new furniture sanitary fittings replacing electric wiring and had renovated the theatre by extensive repairs to the walls to .....

Deputy Commissioner of Income Tax Vs. Govind Glass Industries Ltd.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2002)80ITD336(Ahd.)

..... on the basis that the expenses have been incurred merely for replacement of the refractories by the assessee whereas the correct facts according ..... facts inasmuch as in the said case there was merely a replacement of petrol engine by a diesel engine employed by the ..... has been treated as revenue in nature whereas when there is replacement of entire machinery or substantially whole of it the expenditure .....

Maruti Udyog Limited Vs. Madan Lal and Another

Court: Punjab State Consumer Disputes Redressal Commission SCDRC Chandigarh

..... tensioner and wheel alignment the tensioner assembly alongwith belt timing was replaced on 15 1 1999 the car was brought with the ..... had allowed the complaint of the appellant complainant and ordered the replacement of the entire engine by holding that the car suffered from ..... manufacturing defect and the defect could be rectified only by replacing of the engine but has not awarded any damages and .....

B and a Plantations and Industries Ltd. Vs. Commissioner of Income Tax

Court: Guwahati

..... running and making it possible for production to continue and therefore such expenditure incurred for replacement by new motor was not capital expenditure but only the revenue expenditure 30 in a ..... that all the items mentioned above carried the advantage for enduring benefit there was substantial replacement of the machineries on the other hand the claim for overhauling and repairing was not .....

Star Estates Management (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2003)78TTJ(Delhi)625

..... of the flats and car parkings respectively towards common assets replacement fund as income trading receipt of the appellant company 2 ..... insurance of building b maintenance and repairs of lifts including replacement of parts and labour etc c lighting the passages corridors ..... of the flats and car parking respectively towards common assets replacement fund as capital receipts exempt from income tax the ao .....

Chodavaram Co-operative Sugars Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Vizag

Reported in: (2003)78TTJVisakha236

..... is noticed from the facts narrated above particularly as to the requirement of repair and replacement of pipes which the assessee claimed to have been occurring every year it becomes ..... of hearing learned departmental representative raised a contention that amongst others the assessee has also replaced electric motor pumps electric motor pumps by themselves taken as independent units were capable of .....

Convenor, Eamcet 1998, Jawaharlal Nehru Technological University, Hyd. ...

Court: Andhra Pradesh

Reported in: 2001(6)ALD784; 2001(6)ALT280

..... b series which the petitioner was required to answer on the replacement of the defective question paper the petitioner answered 56 questions ..... were answered by the petitioner before the defective question paper was replaced but it would be highly unrealistic to expect a young ..... or not and bring to the notice of the invigilator for replacement if the question paper is defective within 5 minutes after .....