Suppression - Judgment Search Results

Samrat Beer Bar Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2001)69TTJ(Pune.)113

..... the assessing officer is not justified in including in the bands of the assessee the suppressed food sales and gross profits thereon this ground accordingly succeeds and the addition made ..... for the suppressed sales and gross profit thereon is deleted the learned assistant commissioner further erred in estimating .....

Erie Vs. Pap's A.andnbsp;M.

Court: US Supreme Court

..... secondary effects associated with adult entertainment establishments like kandyland is unrelated to the suppression of the erotic message conveyed by nude dancing the ordinance prohibiting public nudity ..... associated with nude dancing establishments is a legitimate government interest unrelated to the suppression of expression and he agrees that the ordinance should therefore be evaluated under .....

Dredging Corpn. of India Ltd. Vs. Commissioner of Cus

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2000)(72)ECC369

..... appellants had evaded payment of customs duty on spares and accessories by misdeclaration and suppression of facts they examined several documents including contracts and recorded the statements of ..... t gopalan additional solicitor general appearing for the revenue contended that the appellants had suppressed the transaction details inasmuch as that appellant had clearly suggested to the dutch .....

Deputy Commissioner (C.T.), Vs. Kumar Traders

Court: Sales Tax Tribunal STT Tamil Nadu

Reported in: (2001)123STC347Tribunal

..... order placed which did not materialise even otherwise having regard to the estimation of suppression in the original assessment the claim as allowed by the appellate tribunal while ..... redetermining the omission requires no disturbance in this case no wilful suppression has been established warranting penalty 7 we have considered the contentions carefully and perused .....

Highland Dye Works Pvt. Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2000)(121)ELT502Tri(Mum.)bai

..... of the said records documents and subsequent investigation disclose that the above said units had suppressed the fact that the entire affairs were managed by a single family under the stewardship ..... products are managed by same family or person all the said units with deliberate intent suppressed the material facts in their documents like classification list application of central excise licence or .....

Wipro Ltd. and Panchajanya Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2000)(71)ECC326

..... as the same was not disclosed it has clearly resulted in suppression calling for invocation of the larger period he submits that ..... our comprehension and understanding as to how there could be a suppression in the matter merely because the classification list did not ..... totally unjustified and uncalled for the plea that there was no suppression and the demands cannot be confirmed on the stated grounds .....

Dabur India Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(72)ECC648

..... babu jdr submitted that the vegetable extracts were not medicaments the facts have been suppressed by the appellants and the vegetable extracts were goods for excise purposes were marketable ..... however unable to accept that position having come to the conclusion that there was deliberate suppression sic wrong statement it follows automatically that the tribunal was justified in upholding the .....

Shah Metal Industries Vs. Commissioner of C. Ex. and Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2000)(121)ELT262Tri(Mum.)bai

..... vyas learned chartered accountant for appellant has argued that failure to file declaration amount to suppression is not at all discussed in the impugned order to invoke larger period of limitation ..... and duty paid documents to impute knowledge of department to show that there was no suppression and fraudulent intent to avail modvat credit wrongfully to attract extended period of limitation ruling .....

Srinivas Leather Private Limited Vs. State of Tamil Nadu

Court: Sales Tax Tribunal STT Tamil Nadu

Reported in: (2000)119STC369Tribunal

..... and misclassification in the accounts the appellate tribunal added 50 per cent towards probable suppression thus the suppression of rs 4 61 730 refixed by the appellate tribunal is on appreciation of ..... the records maintained in the business the appellate tribunal disallowed the plea and upheld the suppression with reference to excess stock of 313 pieces admitted during inspection similarly at the .....

Nixon Vs. Shrink Missouri Government Pac

Court: US Supreme Court

..... may be justified by regulations adopted to serve compelling state interests unrelated to the suppression of ideas that cannot be achieved through means significantly less restrictive of associational freedoms ..... state s contribution limits are not narrowly tailored to that harm the limits directly suppress the political speech of both contributors and candidates and only clumsily further the .....