Surrender - Judgment Search Results

Sangrur Vanaspati Mills Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2002)80ITD143(Chd.)

..... the case 21 the other plea of the learned authorised representative in the case of surrender surrender alone will not be sufficient for attracting penalty of concealment and the ao rightly dropped ..... filed on the above income and amount of advance tax fell short on account of surrender amount by the assessee after survey the learned authorised representative also pleaded that authorities below .....

Daya Singh Lahoria Etc. Vs. Union of India and ors. Etc.

Court: Supreme Court of India

Reported in: AIR2001SC1716; 2001(1)ALD(Cri)828; 2001(2)ALT(Cri)142; 2001CriLJ2188; JT2001(5)SC31; 2001(3)SCALE370; (2001)4SCC516; [2001]3SCR1; 2001(2)LC1002(SC)

..... extradition act of 1962 is extracted hereinbelow in extenso section 21 accused or convicted person surrendered or returned by foreign state or commonwealth country not to be tried for previous offence ..... nations have resorted to bilateral extraditions treaties by which they have agreed between themselves to surrender the accused or convict to the requesting state in case such a person comes under .....

Cadell Weaving Mills Co. (P) Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2003)78TTJ(Mum.)369

..... the tribunal justified in holding that the compensation received by the statutory tenant towards the surrender of statutory tenancy rights possessory rights was casual and non recurring within the meaning of ..... the departmental authorities have not examined in depth the question whether the consideration received for surrender of the tenancy rights could be considered as part of the book profit that .....

Chairman, Jawahar Nagar Co-operative Housing Society Ltd. and anr. Vs. ...

Court: Mumbai

Reported in: 2001(4)ALLMR612; 2001(4)BomCR642

..... march 1973 and the possession of the balance lands were surrendered by the appellant society to the state government on 17th ..... possession was taken on 30th september 1983 whereas possession was voluntarily surrendered by the claimant on 23rd march 1973 with regard to ..... from the records it appears that the claimant had actually surrendered the possession of certain lands on 23rd march 1973 and .....

Vangapalli Sudhakar Rao Vs. State of Andhra Pradesh

Court: Andhra Pradesh

Reported in: 2001(4)ALD90; 2001(4)ALT436

..... and the tribunal without verification passed orders accepting and approving surrender of the lands on 31 7 1990 which were in ..... were clerical errors and omissions while admitting and accepting the surrender of the land of the declarant in exercise of powers ..... further as rightly contended by the learned counsel for the petitioner surrender proceedings under section 10 of the act reached the stage .....

Deputy Commissioner of Vs. Narendra Kumar Mohta

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2003)84ITD495(Kol.)

..... by proceeding on the basis of the addition having been made proximately on account of surrender by the assessee learned departmental representative has further submitted that since the assessee has not ..... learned counsel emphasized that imposition of penalty cannot be justified solely on the basis of surrender made by the assessee it was also reiterated that since penalty cannot be imposed unless .....

Frick India Ltd. Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Delhi

..... the right to receive the consideration on discharging its obligations of surrendering the tenancy rights and handing over a letter in a prescribed ..... for 23 years 11 months and 3 days before it was surrendered on the basis of these facts the contention of the ..... either of the parties that tenancy rights are capital assets and surrender thereof in favour of landlord or its nominee will amount transfer .....

Frick India Ltd. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

..... the right to receive the consideration on discharging its obligations of surrendering the tenancy rights and handing over a letter in a ..... remained in possession upto 18th feb 1997 when it was surrendered the assessee never given the possession nor lic had taken ..... either of the parties that tenancy rights are capital assets and surrender thereof in favour of landlord or its nominee will amount .....

Beardsell Ltd. Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (2002)80ITD224(Mad.)

..... 1993 the first lessee wrote to the assessee requesting for surrendering of the premises and indicated provision of alternative accommodation this ..... and the first tenant in favour of the third tenant surrender of tenancy invariably results with the owner of the property ..... relevance whatsoever because all those cases were with reference to surrender of tenancy rights in the instant case it was a .....

Malwa Texturising (P) Ltd. and Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Indore

..... assessee had originally filed returns declaring nil income later on some surrenders were made as per detailed letter of the assessee dt ..... these assessments were not framed on the basis of letter of surrender on these facts and circumstances of the case we uphold ..... since the assessments have not been framed on the basis of surrender letter therefore preliminary objections of the revenue in regard to .....