Specific - Judgment Search Results

Sir Sobha Singh Public Charitable Vs. Assistant Director of Income-tax

Court: Income Tax Appellate Tribunal ITAT Delhi

..... purpose for which the income is being accumulated or set apart has to be specific the expression specific as commonly understood is something which is contrary to what is general and vague ..... as held in the case of trustees of singhania charitable trust supra the requirement of specification of purpose predicates that the purpose must have an individuality the aforesaid interpretation also stands .....

National Properties Ltd. Vs. Bata India Limited

Court: Kolkata

Reported in: AIR2001Cal177

..... been taken into consideration while considering the claims of the plaintiff herein mr dutta specifically submitted that court should take into consideration all subsequent events after the filing of ..... was contended that due to supervening impossibility agreement if any has become incapable of specific performance following judgments were cited in support of the aforesaid contention by the learned .....

United Phosphorus Limited Vs. Joint Cit

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2001)73TTJ(Ahd.)404

..... deduction amortization in relation to capital expenditure incurred for certain specified activities section 35a specifically provides deduction in respect of any expenditure of a capital nature incurred on ..... made by the assessee the learned commissionerdepartmental representative has also not pointed out any specific mistake or discrepancy in the claim made by the assessee for deductions under .....

M/S. Gmnco Ltd. Vs. Shri Ravi Gupta

Court: Delhi

Reported in: 2001VAD(Delhi)350; AIR2001Delhi409; 92(2001)DLT494; 2001(59)DRJ614; 2003(156)ELT476(Del)

..... the event of the respondent being granted a decree for specific performance of the alleged agreement the appellant will supply to ..... the respondent similar machines of similar specifications and on same costs within a reasonable time to be ..... by its decree direct that the contract shall be performed specifically without giving the defendant the option of retaining the goods .....

Aruna Gupta Vs. Ranbir Singh Dhanjal

Court: Punjab and Haryana

Reported in: I(2002)DMC254

..... favour of the plaintiff and the suit of the plaintiff for specific performance is also not legally maintainable because of the provisions ..... provisions of foreign citizen regulation act opd9 whether the suit for specific performance is not maintainable opd10 whether the plaintiff has no ..... subsection 2 if in any suit the court decides that specific performance ought not to be granted but that there is .....

Baldev Singh Vs. Chhota Singh

Court: Punjab and Haryana

Reported in: AIR2002P& H47

..... 16 12 1994 whereby he had dismissed his suit for specific performance and had given him only money decree facts2 plaintiff ..... judge malerkotla dismissed the plaintiff s suit for possession through specific performance but decreed the suit for the recovery of rs ..... in the suit thejurisdiction vested in the court to decline specific performance and grant alternative relief is a jurisdiction of equity .....

Dalip Singh Vs. Ram Nath and anr.

Court: Himachal Pradesh

Reported in: AIR2002HP106

..... 2 b contains a stipulation that the plaintiffs would be entitled to get the agreement specifically enforced on depositing the balance sale consideration in the court therefore the plaintiffs were required ..... breach of the contract and failed to pay balance amount of consideration her suit for specific performance was not maintainble the trial court and the first appellate court while decreeing the .....

United Phosphorus Ltd. Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2002)81ITD553(Ahd.)

..... 37 it will be relevant here to refer to some of the provisions which specifically provide for grant of deduction amortization in relation to capital expenditure incurred for certain ..... specified activities section 35a specifically provides deduction in respect of any expenditure of a capital nature incurred on acquisition .....

Life Insurance Corporation of Vs. Joint Commissioner of Interest

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... version any interest chargeable to income tax under the head interest on securities was specifically excluded from the purview of interest tax by not incorporating such exclusionary provision in ..... upper portion of the definition when commitment charges and discount on promissory notes were specifically included hence legislature was conscious that interest on securities has not to be taxed under .....

Lic of India Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)82ITD749(Mum.)

..... version any interest chargeable to income tax under the head interest on securities was specifically excluded from the purview of interest tax by not incorporating such exclusionary provision in ..... upper portion of the definition when commitment charges and discount on promissory notes were specifically included hence legislature was conscious that interest on securities has not be to be taxed .....