Section 55 - Judgment Search Results

Tvl. Swamiji Mills Ltd. Vs. the Commissioner of Commercial Taxes and t ...

Court: Chennai

Reported in: (2007)8VST677(Mad)

..... commercial tax officer has not decided the appellant s application under section 55 but has only said that the appellant may avail of ..... preferred by the petitioner on the basis of the provisions under section 55 of the act 6 we have gone through the representations ..... dealer and has allowed him a reasonable opportunity of being heard section 55 2 where such rectification has the effect of reducing an .....

Alcan Inc. Vs. Dy Director of Income-tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2007)112TTJ(Mum.)328

..... reading of the language of the provision contained in section 55 nowhere make the said section 55 subservient to section 48 in fact section 55 defines the value of the variables necessary for competing ..... an independent provision provided by the statute in section 55 it is independent of section 48 section 48 deals with mode of computation section 55 deals with the meaning of cost of acquisition .....

Alcan Inc. Vs. Ddit (international Taxation)

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... reading of the language of the provision contained in section 55 nowhere make the said section 55 subservient to section 48 in fact section 55 defines the value of the variables necessary for computing ..... an independent provision provided by the statute in section 55 it is independent of section 48 section 48 deals with mode of computation section 55 deals with the meaning of cost of acquisition .....

Deputy Commissioner of Income Tax Vs. Star Chemicals (Bom) (P) Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2007)110TTJ(Mum.)753

..... court also rejected the alternative contention of the revenue that by virtue of provisions of section 55 the cost of acquisition should be determined at nil the learned counsel particularly took ..... counsel argued that reliance placed by the learned cit departmental representative on the provisions of section 55 3 was entirely misplaced that provision was attracted where the property was acquired at .....

Joint Cit, Sr19 Vs. Walchand Capital Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... market value of the asset as on 1 1 1954 under section 48 and section 55 2 i of the income tax act 1961 in respect of ..... theplace of the average cost this is in accordance with the provisionsof section 55 2 1 i and same is supported by the supreme courtdecision in ..... to the above method would be hit by the provisions contained in section 55 2 while ascertaining the value of bonus shares the value of the .....

Santhosh Vs. State of Kerala

Court: Kerala

Reported in: 2008(1)KLJ619

..... liquor and consequently the act of the accused is punishable under section 55 g of the abkari act 3 the learned counsel for the ..... also cannot by itself expose a citizen to the charge under section 55 g of the abkari act submits counsel 5 the learned counsel ..... also the short question is whether in there circumstances the offence under section 55 g of the abkari act is indicated prima facie as to .....

K.M. Aboobacker and anr. Vs. Station House Officer and anr.

Court: Kerala

Reported in: 2008(1)KLJ75

..... appellants are found guilty by the trial court under section 55 a read with section 55 i of the abkari act the allegation against the ..... finding that the appellants have committed any offence punishable under section 55 a of the abkari act the prosecution case is that ..... transporting or possessing indian made foreign liquor is punishable under section 55 a of the abkari act is not legally tenable hence .....

Sabu Vs. State of Kerala

Court: Kerala

Reported in: 2007(3)KLJ157

..... court relying on the evidence adduced by the prosecution found the appellant guilty under section 55 a read with section 55 1 of the abkari act convicted him thereunder and sentenced him to undergo ..... contentions the finding of the trial court that the appellant committed offence punishable under section 55 a read with section 55 1 of the abkari act is not legally sustainable in the light of .....

S. Babaji Rajah Bonsle Chatrapathy Hereditary Trustee Vs. the Commissi ...

Court: Chennai

Reported in: (2007)5MLJ289

..... to issue such order as it will amount to amendment of section 55 of the tamil nadu hindu religious and charitable endowments act ..... trustees to appoint office holders and servants in religious institutions under section 55 of the said act such power cannot be taken away ..... appeals against the said orders so a plain reading of section 55 of the said act clearly establishes that trustees have power .....

Jose @ Babu Vs. State of Kerala, S.i. of Police

Court: Kerala

Reported in: 2007(2)KLT202

..... does not appear to be much difference or distinction between section 8 section 55 a and section 58 of the abkari act so far as the ..... 1629 supra 14 the distinction said to be made between section 55 a and section 58 of the abkari act to contend for the position ..... mananthavady and the accused has thereby committed an offence punishable under section 55 a of the abkari act 3 on the accused pleading not .....