Judgment Search Results Home > Cases Phrase: state of arunachal pradesh act 1986 section 47 power to construe laws Court: income tax appellate tribunal itat delhi Page 1 of about 2 results (0.123 seconds)

Dy. Cit Vs. Geo Enpro Petroleum Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

..... the case of the learned counsel was that the state of arunachal pradesh is located in india and, therefore, even if commercial production a was commenced after the first day of april, 1997, it will be entitled to the deduction. ..... (a) erred on facts and in law in holding that for the purpose of section 80-ib(9) of the act, the 'initial assessment year' in the instant case of the appellant is assessment year 1996-97 (and not assessment year 2000-01 as contended by the appellant) and accordingly, no deduction was admissible under section 80-ib(9) of the act for the relevant assessment year as the period of seven years specified under section 80-ib(9) of the act has already expired and, therefore, claim of deduction under section 80-ib(9) has become time-barred ..... the reason is simple that statutory interpretation has to follow commonly understood rules of interpretation, which in this case are that, (i) we should first look to the meaning of the term in the section itself, (ii) if the word is not defined in the section, we should look to its meaning in the general definition under the act, and (iii) if it is not defined anywhere, then its meaning should be taken to be the same as understood in the common parlance. ..... that the cit(a) erred on facts and in law in upholding the action of the assessing officer in denying the appellant exemption under section 80-ib(9) of the income tax act 1961 ('act'). .....

income-tax Officer Vs. Vinay Bharat Ram

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1983)3ITD263(Delhi)

..... ram and his sons) on the dividend income from such shares.thirdly, if such a bigger family had been a tax unit in 1945, it is not shown when it was disrupted and whether any order under section 25a/171 of the income-tax act, 1961 ('the act') came to be passed. ..... if the joint family consisted of himself and his grandsons, the grandfather would be entitled in law to take a half and leave the other half to the grandsons ; but this does not mean that when a joint family consists of a father, a son and the sons of a deceased son, he can divide the ..... sons of sir shri ram were living at the time of the gifts and the grandfather had no power to effect a partition/arrangement involving only his grandsons and himself. ..... article 446 says that a father has power to effect a division not only between himself and sons but also between the sons inter se.it adds : so also it would seem that he has the power to make a division when the sons are dead and his grandsons alone are ..... this was no reason at all in the light of the position in hindu law as explained in venkata reddy's case (supra) and noticed also by the special bench ..... it seems to be a plain letter stating a simple wish of the donor to gift irrevocably a specified number of shares to each of his seven ..... the letter stated that on the birth of his son the shares became the property of his huf comprising himself and his son, he being the karta ..... he also stated that even assuming there had been such a partition, the dividend income from the shares of .....

Motorola Inc., Erisson Radio Vs. Deputy C.i.T.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2005)96TTJ(Delhi)1

..... to bear the transport damage under clause 6.3, it was submitted that though these two clauses may seem at first blush to be inconsistent with each other, the clause 6.3 is actually to be construed only as a proviso or in other words only as embodying a concession made by the assessee that it would undertake only a small part of the entire risk related to the supply of ..... case of motorola was on 31.3.1998, the assessee acquired a vested right not to be disturbed except by a procedure known to law and that procedure has been prescribed only by section 147 of the act and, therefore, once the assessment year had come to an end on 31.3.1998 and no assessment had been made upon the assessee ..... present case, we are not concerned with: (1) the powers of the states, under the constitution, to levy sales-tax; (3) leasing transaction where the events in the entire chain took place in various states.in the present case, we are concerned with ..... . vishakhapatnam port trust (144 itr 146), a judgment of the andhra pradesh high court in which it has been held that pe postulates the existence of a substantial element of an enduring or permanent nature of a foreign enterprise in another country which can ..... officer's stand, relying on the second proviso to section 9(1)(vi), is that the software supplied by the assessee along with the hardware is not covered by any scheme approved under the policy on computer software export, software development and training, 1986, of the government of india and, therefore .....

Additional Commissioner of Vs. Nestle India Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2005)94TTJ(Delhi)53

..... the learned cit(a) had failed to appreciate that the two recipients of the said royalty were fully covered by the provisions of section 40a(2)(b) and section 92 of the it act, 1961.although gross payment of 4.2 per cent on domestic sales and 6 per cent on export sales had actually been paid by the assessee, a comparison of net payment (after tds) of 3.5 ..... dates which we have attempted to summarise from paras 41 to 64 of this order, we are satisfied that the assessee had successfully discharged the burden of proof which lay upon him under the provisions of section 37(1) of the act, we, find that the assessee's case is well armed in this respect on account of approval also granted by the rbi to the agreements in question. ..... -how and technology being intangible, we request you to visit any one or more of the factories and research centres, to fully satisfy yourself on the state of art technology being used, the manufacture of products with the know-how and assistance received and the intensive and specialized research and development carried." 41 ..... invoking section 40a(2)(b), section 92 of the it act, 1961, and the provisions contained under article 9 of dtaa with swiss federation and the general law of the land that each expense must be for the benefit and for the purpose of the business, the ao on ..... the assessee did not challenge the power of state but expressed its inability to produce the ..... cess act, 1986, did ..... judgment of hon'ble supreme court in the case of state of uttar pradesh v. .....