Same Transaction - Judgment Search Results

Bpl Limited Vs. Securities and Exchange Board of

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

..... digital could not explain why these transactions were shown in the first place when the same had not taken place s ..... beyond the closure of trading time to facilitate these transactions these transactions were entered late in the night of 17th june ..... shri harshad mehta by aiding abetting and instrumental in effecting transactions resulting in market manipulations he submitted that conspiracy abatement .....

Videocon International Ltd. Vs. Securities and Exchange Board of

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

..... a negligible amount that the money was used for carry forward transaction and by using the same as margin money huge transaction was possible shri dada referring to the apellant seeking shelter under ..... scrip at bse the appellant has been penalised for the same though it cannot be held responsible for damayanti group s transactions as it has no connection with them he further stated .....

Muthoot Leasing and Finance Ltd. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (2003)84ITD477(Coch.)

..... goods under an option granted to him since the transaction being a transaction regarding bailment of goods could not be communicated unless ..... loans to companies under the same management as per the company law board leasing and hire purchase transactions will be outside the scope ..... the nature of the transaction the vehicle is delivered to the applicant and he is using the same the assessee s ownership .....

Consortium Finance Ltd. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2002)82ITD808(Delhi)

..... by means of an invoice dt 29th march 1997 and the lease back transaction was also of the same date expln 4a to section 43 1 was inserted w e f 1st ..... learned counsel urged that the sale cum lease back transaction being above board and between the assessee and a state government the same be accepted as genuine and the depreciation claim of .....

Sri M.V. Chandrashekar Vs. Dy. Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2004)91ITD543(Bang.)

..... intention to earn profit and the profit arising out of this transaction is liable to tax as business income as the same amounts to adventure in the nature of trade while the ..... agriculture and would therefore be required to dispose of the same the assessee had entered into a series of transactions of purchase and sale and in each case the sale was within .....

Harish Kumar Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2003)85ITD366(Hyd.)

..... the bank accounts of shukra jewellers wherein the entire banking transactions were revealed to prove the creditworthiness of the purchaser he ..... made either on the same day or a day earlier and came to the conclusion that the transaction of sale of diamonds ..... his submissions the learned authorised representative submitted that the entire transaction with m s shukra jewellers was genuine the party was .....

Sebi Vs. Sound Craft Industries Ltd.

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

..... that these are fictitious transactions essentially to generate artificial volumes these type of transactions were seen executed on a large scale ..... by the same member apparently for the same client and at the same time the dealer who had punched the buy and the sell order for the related transaction was also the same implying .....

Soma Textiles and Industries Ltd. Vs. Deputy Commissioner of Income Ta ...

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2003)87ITD326(Ahd.)

..... 93 he strongly argued that these were abnormal transactions and that the same were not the transactions of a prudent businessman that to enter into such transactions which resulted into loss in lacs of ..... units of uti cum dividend basis and sold back to the same company ex dividend basis the similar nature of transaction is there for the year under consideration therefore the above type .....

Dominic Dias Margaao Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Panji

Reported in: (2003)87ITD1Panji

..... erred in not taking into account the aborted transaction of proposed sale of the same land in 1987 though all the facts relating ..... evident family arrangements he submitted that all the three transactions were commercial transactions and not the family arrangements as held by the ..... to the said transaction were filed before him in a .....

T.J. Stock Broking Services Pvt. Vs. the Securities and Exchange Board ...

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

..... requires self certification that a broker can certify only the transaction he effects and not the transactions effected by others for the same client the broker was required to certify that he has ..... a risk management measure of extreme urgency and therefore adherence to the same is of utmost importance and any broker transacting business in defiance of the said instruction need be dealt with .....