Split Off - Judgment Search Results

Caryaire Equipments India Ltd. Vs. Ministry of Finance

Court: Allahabad

Reported in: 2005(99)ECC626; 2005(179)ELT522(All)

air conditioner commonly known as window type air conditioner or split type air conditioner which are air conditioning machines where the

Jai Mica Supply Co. (P) Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2003)86ITD96(Kol.)

ores specified in the twelfth schedule v mica blocks mica splittings mica condenser films mica powder micanite silvered mica punched mica

Peerless Hotels Ltd. Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2004)88ITD363Cal

ia was fulfilled as the hotel was not formed by splitting up or the reconstruction of a business already in existence

Gagan Thakur Vs. State of Jharkhand and ors.

Court: Jharkhand

Reported in: 2004(1)BLJR415; 2004CriLJ1910

multiplicity of proceeding arising out of the same offence the splitting up of cases leave scope for many splittings depending upon

Peerless Hotels Ltd. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2004)84TTJ(Kol.)504

the business of the hotel is not formed by the splitting up or the reconstruction of a business already in existence

itc Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2003)86ITD135(Kol.)

..... reports of 1983 and 1990 kindly note that for the purpose of splitting the sale consideration between land and building the latest valuation report for ..... cit a erred in confirming the action of the ao in setting off the loss suffered by the assessee on export of trading goods ..... into money the value of the right may be measured by setting off against the appreciation in the face value of the new shares .....

Deputy Commissioner of Vs. Mira Industries

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2003)87ITD475(Ahd.)

..... following conditions namely i it is not formed by the splitting up or the reconstruction of a business already in existence ..... conditions namely i the business is not formed by the splitting up or the reconstruction of a business already in existence ..... given to the luxury of splitting semantic hairs this conclusion argues itself the expression undertaking cannot be torn off the words whose company .....

Shri K.K. Modi and anr. Vs. Shri M.K. Modi and ors.

Court: Delhi

Reported in: 106(2003)DLT307; 2003(68)DRJ5

..... be made in respect of the three companies which were to be split viz such modi industries ltd modipon ltd and modi spinning and weaving ..... s mehta and company who were required to provide a scheme for splitting of the above referred companies by taking into account the evaluation ..... to go to group b on split of modipon ltd are sold of and the amounts utilized to pay off the amounts which have been taken .....

Commissioner of Customs Vs. Hewlett Packard (i) Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

driver software is included in that of the printer no split value for driver software is either in the invoice or

Mikroflo Filters Pvt. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2004)(172)ELT259Tri(Bang.)

sub classification it was restructured by the finance bill to split the heading 8421 00 into two sub headings i e