Same Transaction - Judgment Search Results

Sharma Associates Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

..... assessee declared as income was one aspect while claiming the same amount as allowable expenditure was another aspect of the transaction since the assessee had not been able to point the ..... have been made 1 by a single transaction 2 by various transactions each transaction exceeding the statutory limit 3 by various transactions wherein some of the transactions exceeded the statutory limit and others .....

R. Rajagopal Reddy and ors. (Deceased by Legal Representatives) Vs. Pa ...

Court: Supreme Court of India

Reported in: AIR1996SC238a; 1995(2)ALT1(SC); 1995(1)CTC568; [1995]213ITR340(SC); JT1995(2)SC667; 1995(1)SCALE692; (1995)2SCC630

..... presumption against retrospectively is not applicable a statute declaring the benami transactions to be unenforceable belongs to this type the presumption against taking ..... the bench of two learned judges who can dispose of the same on merits in accordance with law in the light of ..... other hand if d file a suit against b at the same for declaration and injunction claiming himself to be the owner but .....

Bharat Hotels Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1995)53ITD450(Delhi)

..... different receipts in the course of assessee s business activities there are various types of transactions in business but for the purposes of resolving the present controversy it would be sufficient ..... surrounding circumstances in case the amount described as security deposit is not refundable and the same has been received in consideration for the transfer of interest in property such deposit would .....

Atlas Corporation Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1996)57ITD139(Mum.)

..... debentures ii that the losses have been generated by circuitous transactions i e shares were purchased from and sold to the same person iii that the losses were always in proportion to ..... low income c that losses have been generated through circuitous transactions i e shares were purchased from and sold to the same person viz m s jagatjit sugar mills co ltd d .....

Pan Asia Enterprises Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)(79)ELT322TriDel

..... same commercial level and substantially the same quantities as the goods being valued shall be ..... for export to india and imported at or about the same time as the goods being valued b in applying these rules the transaction value of identical goods for sale at the .....

Pragati Construction Co. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1995)54ITD153(Delhi)

..... the assessee and that the transaction was not in the ordinary course of business and therefore the same was disallowed he also submitted ..... the ito disallowed the amount of commission holding that the transaction was a collusive device to reduce the incidence of taxation ..... lne the appellate authorities considered this to be a normal transaction without going through this vital aspect of the issue the .....

Sagar Bose Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1996)56ITD561(Kol.)

..... was made by the assessing officer to verify the purchase transaction lastly the assessee contended that the assessing officer has accepted ..... accordingly he treated these purchases as bogus and added the same as inflated expenses 4 being aggrieved by the order of ..... purchased and opening stock and the assessee could consume the same and could sell the goods referring to the audited accounts .....

Pydah Suryanarayana Murthy Vs. Income-tax Officer.

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1996)58ITD225(Hyd.)

..... and that he was not justified in concluding that the transaction entered into by the assessee was an adventure in the ..... of the same was one of the factors that weighted with the various courts for determining the nature of the transactions before them ..... same time cautioned that in each case it is the total effect of all relevant factors and circumstances that determine the character of the transaction .....

Allied-bruce Terminix Cos. Vs. Dobson

Court: US Supreme Court

..... l bernheimer early drafts made enforceable a written arbitration provision in any contract or maritime transaction or transaction involving commerce s 4214 67th cong 4th sess 2 1922 emphasis added s 1005 ..... to federalquestion jurisdiction is that it was enacted as a purely procedural provision for the same reason it applies only in the federal courts the distinction between substance and procedure .....

Pydah Suryanarayana Murthy Vs. Income Tax Officer.

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1996)56TTJ(Hyd.)1

..... and that he was not justified in concluding that the transaction entered into by the assessee was an adventure in the ..... of the same was one of the factors that weighed with the various courts for determining the nature of the transactions before them ..... same time cautioned that in each case it is the total effect of all relevant factors and circumstances that determine the character of the transaction .....