Same Transaction - Judgment Search Results

Khopade Kisanrao Manikrao Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Pune

..... in regard to the method proposed but the assessee pleaded the non applicability of same principle for all transactions according to the assessee he had earned extra profit on deals of those ..... that he received on money but his contention has been that he received the same only in those transactions which had been covered in cash flow statement which in turn was based .....

Khopade Kisanrao Manikrao Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2000)74ITD25(Pune.)

..... in regard to the method proposed but the assessee pleaded the non applicability of same principle for all transactions according to the assessee he had earned extra profit on deals of those ..... that he received on money but his contention has been that he received the same only in those transactions which had been covered in cash flow statement which in turn was based .....

Harris Trust and Sav. Bank Vs. Salomon Smith Barney Inc.

Court: US Supreme Court

..... erisa does provide a private cause of action against nonfiduciaries who participate in a prohibited transaction but granted salomon s subsequent motion for certification of the issue for interlocutory appeal under ..... party in interest as a person providing services to an employee benefit plan during the same period salomon sold interests in several motel properties to apt for nearly 21 million apt .....

Suresh Kabra Vs. Securities and Exchange Board of India

Court: SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

..... was issued and the appellants also did not demand the same for the said reason the learned counsel submitted that the transaction under reference could be a financial deal between the appellants ..... and a through investigation will be made for this act transaction reasonable cost if any may be communicated so that the same can be sent to you to take strong action against .....

Assistant Commissioner of Vs. Govind Ram Agarwal

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2001)76ITD120(Kol.)

..... of baroda were produced by the assessee before the assessing officer which clearly showed that transactions between the two parties took place even after the date which according to shri sukhani ..... be relied upon inasmuch as the same were contradictory in nature the assessing officer place strong reliance on the denial of shri sukhani about further transactions the assessing officer also states that .....

Assistant Commissioner of Vs. Govind Commissioner of

Court: Income Tax Appellate Tribunal ITAT West Bengal

..... of baroda were produced by the assessee before the assessing officer which clearly showed that transactions between the two parties took place even after the date which according to shri sukhani ..... be relied upon inasmuch as the same were contradictory in nature the assessing officer place strong reliance on the denial of shri sukhani about further transactions the assessing officer also states that .....

N.K. Leasing and Construction (P) Vs. Deputy Commissioner of Income Ta ...

Court: Income Tax Appellate Tribunal ITAT Hyderabad

..... when there is a special enactment recognising and regulating a particular class of transactions and transactions fulfilling the ingredients enshrined under that enactment there remains no scope whatsoever to ..... association of the appellant company and hire purchase being one of such activities the same alone cannot be construed as the principal business of the appellant company and therefore .....

Andhra Pradesh State Road Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2002)74TTJ(Hyd.)531

..... labour they merely focus one or the other aspect of the transaction and afford some guidance in determining the question basically and ..... an overview of the contract wherefrom the nature of the transaction covered thereby has to be determined insofar as the contention ..... chassis and after the purchase of chassis hands over the same to the fabricators for constructing the body building upon the .....

Santosh Kumar Sardar Vs. Nil Ratan Sardar

Court: Kolkata

Reported in: (2001)1CALLT396(HC)

..... on record are not sufficient to conclude that the alleged transaction was in substance a loan 11 the learned appellate court ..... agreement to repurchase are embodied in separate documents then the transaction cannot be a mortgage whether the documents are contemporaneously executed ..... on the same day when the deed of conveyance was executed furnished ample proof of the fact that the transaction is in .....

Suzuki Processors Vs. the Commissioner, Central Excise and ors.

Court: Rajasthan

Reported in: 2001(135)ELT29(Raj); 2000(4)WLC286; 2000(3)WLN178

..... decide whether petitioner suzuki processors infact has entered into an unreal transaction or the transaction of lease is a bonafide genuine transaction to serve legitimate commercial end as that is the subject ..... it has filed requisite declaration before the concerned authority who had refused to accept the same on the ground that question of its independent status as fabric processor was under .....