Same Transaction - Judgment Search Results

Sterlite Industries (India) Ltd. Vs. Securities and Exchange Board of ...

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

..... manipulation in the scrip of sterlite or that the same was a normal transaction at this juncture i would like to refer to ..... dada stated that self benefit was the motive behind the transaction and the transaction was designed accordingly therefore regulations 4 a and 4 ..... itself and the same was financed indirectly through its group company i e malco 56 about the funding of the transaction shri dada .....

Ellenbarrie Industrial Gases Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2002)83ITD111(Kol.)

..... the ao concluded from certain other facts like that the lease transactions in both the cases were arranged by the same person i e shri manmohan kamath as mentioned above that sb ..... said that since there was valid agreement and all transactions were carried out through bank there was no need to doubt the same the learned authorised representative of the assessee said that .....

Shirish Finance and Investment (P.) Ltd. Vs. M. Sreenivasulu Reddy

Court: Mumbai

Reported in: 2002(1)BomCR419

..... bank contended that even if it was assumed that such a contract evidenced one composite transaction the same was severable into two parts each of which had a separate consideration and a ..... donee the settlement was challenge by the settler defendant contending that the same having been made for immoral consideration the transaction was void altogether and the plaintiff could have no title under .....

Commercial Motors Finance Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Lucknow

Reported in: (2002)82ITD176Luck

..... the motor vehicle and forthwith retake and recover possession of the same 33 coming to the nature of hire purchase transactions as discernible and as decipherable from the above agreement and in ..... of telco and gave the same on hire purchase agreement to the hirers according to him a transaction of hire purchase is transaction of bailment and eventually and transaction of sale at the option .....

Gandhi Bhandari and Co. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2002)83ITD680(Pune.)

..... proviso to section 24 1 and could not be deemed not to be speculative transactions to the same effect is the ratio laid down by the hon ble bombay high court in ..... k a sathe the learned counsel for the assessee submitted that the two transactions were not speculation transactions but hedging transactions and accordingly the provisions of section 43 5 of the it act which .....

Paramount Enterprises Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

..... funds originated from the appellant company and returned to the appellant company through this arranged transactions of hindustan dev corpn shares under these circumstances ao issued a show cause notice as ..... 158bb of the it act in our considered opinion if a transaction is duly recorded in the regularly maintained books of accounts the same would be outside the scope of provisions of chapter .....

Dgp Windsor (India) Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2003)84ITD641(Mum.)

..... to finance by purchase of the asset and the corresponding lease of same asset to the seller thus this transaction has several advantages sebs were looking for availing of finance at cheap ..... the ao and the receipt of the same is also not confirmed by m s national plastic industries ltd though they have confirmed all the transactions between the appellant company and then .....

Bank of Punjab Ltd. Vs. Joint Cit

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2004)91TTJ(Chd.)422

..... portion of lease rental attributable towards repayment of principal amount while holding the lease transactions as purely financial transactions ii that the commissioner appeals erred on facts and in law in confirming ..... assessee from pseb and nacast and after purchasing the same was leased back to pseb and nacast thus it was a bilateral transaction of purchase and lease back between the assessee and .....

Sharyans Resources Ltd. Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)83ITD340(Mum.)

..... the lessor and the lessee the two parties to the same transaction it will also ensure that the claim of depreciation is ..... in question and entered into only paper transaction the transaction was pure and simple finance transaction and the nomenclature given to it by ..... assessee argued before us that there was complete transparency about transactions of the assessee which were well supported by necessary .....

Teletube Electronics Ltd. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2002)80ITD251(Delhi)

..... after giving our deep thoughts to such contention we are unable to accept the same once the transaction of lease falls within the general meaning of transfer as held by us it ..... be transferred he then drew our attention to clause f of the same sections which defines transfer according to which transaction of lease for less than 12 years has been excluded since .....