Split Up - Judgment Search Results

Caryaire Equipments India Ltd. Vs. Ministry of Finance

Court: Allahabad

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

purposes other than as grills of window type air conditioner split type air conditioner and other grills of air conditioning machines

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

Court: Income Tax Appellate Tribunal ITAT Kolkata

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

..... as a dielectric in capacitors and other electronic products splitting mica laminae split from block and thin mica the thickness of ten ..... 0 012 inch is called splitting mica splitting mica chiefly is used in the manufacture of built up mica of micanite products as ..... 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

..... 80 ia was fulfilled as the hotel was not formed by splitting up or the reconstruction of a business already in existence it ..... present business of hotel of the assessee was not formed by splitting up or reconstruction of a business in the sense ritz continental ..... also been established that the present company was not formed by splitting up or reconstruction of a business already in existence it is .....

Gagan Thakur Vs. State of Jharkhand and ors.

Court: Jharkhand

Reported in: 2004(1)BLJR415; 2004CriLJ1910

..... that in cr appeal no 1431 02 the main case was split up the informant appeared at trial and said that he identified ..... identified none such are likely to be the ill effect of splitting up 8 if all the accused are absconding the committing magistrate can ..... 11 the karnataka and orissa judgment do give practical suggestion of splitting up the cases though not envisaged in section 209 this suggestion does .....

Peerless Hotels Ltd. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

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

..... 80 ia was fulfilled as the hotel was not formed by splitting up or the reconstruction of a business already in existence it ..... present business of hotel of the assessee was not formed by splitting up or reconstruction of a business in the sense ritz continental ..... also been established that the present company was not formed by splitting up or reconstruction of a business already in existence it is .....

itc Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

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

..... 1983 and 1990 kindly note that for the purpose of splitting the sale consideration between land and building the latest valuation ..... the authorised representative has also argued that similar issue came up for consideration before the hon ble kolkata tribunal in ..... members originally constituting this bench when the appeal originally came up for hearing following points were referred under section 255 4 .....

Deputy Commissioner of Vs. Mira Industries

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

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

..... the following conditions namely i it is not formed by the splitting up or the reconstruction of a business already in existence ii it ..... i the business of the hotel is not formed by the splitting up or the reconstruction of a business already in existence or by ..... following conditions namely i the business is not formed by the splitting up or the reconstruction of a business already in existence ii it .....

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

Court: Delhi

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

..... made in respect of the three companies which were to be split viz such modi industries ltd modipon ltd and modi spinning and ..... mehta and company who were required to provide a scheme for splitting of the above referred companies by taking into account the evaluation ..... respondents that the fibre division of modipon limited would be wound up and 1500 employees would be rendered jobless are unfounded in as .....

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

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... merits classification under separate heading and since the value is not split in the invoice the assessment has been rightly done by ..... woven fabric amp yarn whether or not with accessories for making up into rugs tapestries embroidered table cloths or serviettes or similar ..... packings for retail sale there are examples of other articles put up in sets for retail sale which are not specifically covered .....

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

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

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

the appeal observing that restructuring by the finance bill to split the heading 8421 00 into 8421 10 and 8421 90