Surplus - Judgment Search Results

V.G. Gajjar and ors. Vs. Deputy Commissioner of Wealth Tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2005)93ITD624(Ahd.)

..... ahmedabad stock exchange supra the bombay high court has upheld the attachment of the balance surplus attributable to such member who has been relinquishing his right of membership either by way ..... up his right of nomination the bombay high court has upheld the attachment of such surplus in this way the learned departmental representative submitted that the department has rightly considered the .....

Surinder Singh Vs. State of Punjab Through Secretary to Govt. Revenue ...

Court: Punjab and Haryana

Reported in: (2004)137PLR681

..... the purpose of clause a where any land falling within the surplus area is mortgaged with possession only the mortgagee rights shall ..... section 32 c enabled the collector to take possession of the surplus area the aforementioned provision came up for consideration before a ..... supreme court in ujjagar singh s case supra holding that the surplus area would vest in the state government only on taking .....

Bakhshish Singh and ors. Vs. State of Punjab and ors.

Court: Punjab and Haryana

Reported in: (2004)137PLR742

..... in the names of the petitioners when the proceedings for declaration of surplus were started in the village in the year 1967 the collector ..... right over respondent nos 6 to 28 for being allotted the surplus land in the hands of their father chuhar singh 5 the ..... the landlord have got preferential right for allotment of the land declared surplus in the hands of the landowner this becomes all the more .....

Motor and General Finance Ltd. Vs. Dcit, Spl. Range-16

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2004)90ITD449(Delhi)

..... relation between funds borrowed and investments in shares was out of surplus and internal accruals 4 we consider it proper to narrate the ..... had made investment in the shares and bonds out of the surplus profits of earlier years and deposits accruals and profits of the ..... assessee tha the investment in securities was made out of the surplus profits accruals and free reserve and not out of the borrowed .....

A.P.L. (India) Pvt. Ltd. Vs. the D.C.i.T., Range 8(1)

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)97TTJ(Mum.)187

..... incurred by the assessee which may be payable in future the surplus detention charges collected by the assessee are allowed to be ..... statement of such charges collected and disbursements made thereagainst if any surpluses are noticed these are blocked as these charges are on ..... balance in the bank account thus for all practical purposes these surpluses are available to the assessee for its own use 26 .....

Nopany Education Trust Vs. Additional Director of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2005)93ITD152(Kol.)

..... the case of aditanar educational institution supra held that after meeting the expenditure if any surplus results incidentally from the activity lawfully carried on by the educational institution it will ..... purposes and not for the purpose of profit after meeting the expenditure if any surplus results incidentally from the activity lawfully carried on by the educational institution it will .....

Hanil Era Textile Ltd. and ors. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(171)ELT33Tri(Mum.)bai

..... the range superintendent of central excise about generation of excess electricity and sale of such surplus power similar intimation was given to the jurisdictional assistant commissioner of central excise under ..... commissioner and letter dated 1 12 1999 to development commissioner that they are selling surplus electricity which would otherwise be wasted l that they arranged for obtaining a wrong .....

Chaanakya Cements Ltd. Vs. Transmission Corporation of A.P. Ltd. and o ...

Court: Andhra Pradesh

Reported in: 2005(1)ALD454

..... the participating industries which they require even though out of surplus the petitioners are entitled to be charged only with the ..... as to the rights which are applicable in respect of any surplus which is found and which is being again redistributed among ..... petitioners have been allotted an additional quota from out of such surplus or unutilised power therefore necessarily it contemplates that a p .....

The A.C.i.T. Vs. Nahar International Ltd.

Court: Income Tax Appellate Tribunal ITAT Chandigarh

..... contention that the assessee was having reserve and surplus and therefore reserve and surplus must have been utilized for the purpose of ..... ar although argued that the assessee was having reserve and surplus much more than the amount advanced to the employees therefore ..... point out that assessee has amply demonstrated that it had surplus funds capital for utilization by advancing interest free loans to .....

Assistant Commissioner of Vs. Nahar International Ltd.

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2006)98ITD96(Chd.)

..... contention that the assessee was having reserve and surplus and therefore reserve and surplus must have been utilized for the purpose of ..... the paper book reproduced hereunder nahar international limited calculation of surplus available with the company during the year 1994 95 ..... as is evident from the above statement the assessee had surplus funds own capital available which has been worked out after .....