Surrender - Judgment Search Results

R.P. Monga Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2004)269ITR1(Delhi)

..... 45 about jewellery learned counsel submitted that the assessee no doubt had given a statement surrendering rs 20 lakhs towards unexplained investment in the jewellery but that was mere estimate and ..... of voluntary statement was valid the contention of the learned departmental representative is that assessee surrendered rs 5 45 lakhs treating the cash found as unexplained and also admitted in his .....

R.P. Monga Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2003)87ITD287(Delhi)

..... unwarranted 10 about jewellery the learned counsel submitted that assessee no doubt had given statement surrendering rs 20 lakhs towards unexplained investment in the jewellery but that was mere estimate ..... of voluntary statement was valid the contention of the learned departmental representative is that assessee surrendered rs 5 45 lakhs treating the cash found as unexplained and also admitted in .....

Sunil Agarwal Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

..... here before us also alternative it was stated that assessee has surrendered a sum of rs 24 lakhs during last three years ..... in regard to telescoping of the additions against the amount already surrendered by the assessee which was available with the assessee for ..... regard to retraction which are reproduced here as under that the surrender was made with mistaken belief and without looking into books of .....

Smt. Raj Bahri Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (2004)86TTJ(Asr.)567

..... assessing officer therefore there was no justification in not accepting a splitting up of surrender in respect of the jewellery the learned commissioner appeals after considering the submissions ..... the learned commissioner appeals rightly directed the assessing officer to treat the unexplained jewellery surrendered by the assessee as income of that relevant assessment year after making necessary .....

Deputy Commissioner of Income Tax Vs. Mahendra Gupta and Golden

Court: Income Tax Appellate Tribunal ITAT Delhi

..... the order of the cit a in directing the ao to treat the amount of surrender surrendered by the assessee during the course of search and seizure as business income as against ..... enough the departmental representative submitted that the ao was absolutely justified in treating the amount surrendered as income from other sources the learned departmental representative further submitted that the claim of .....

Smt. Prabhawati Tokersi Chheda Vs. Maharashtra Housing and Area Develo ...

Court: Mumbai

Reported in: 2002(4)BomCR579

..... the agreementprovided that as soon as the building was ready foroccupation the tenancy would stand surrendered andthe flat would become an ownership flat it is herfurther case that subsequently another ..... six tenancies were created in favour ofbhansalis in place of earlier tenants who hadallegedly surrendered their tenancies and subsequentlyflats were allotted to them in lieu thereof again it is .....

Mehta Suraya and I.P.M. Industries Limited and ors. Vs. United Investm ...

Court: Kolkata

Reported in: AIR2002Cal108,(2002)2CALLT272(HC)

..... act particularly section 13 2 and had contended that the alleged surrender by the lessee in no way affects the rights and contention ..... of kamala bai and ors v mangilal dulichand mantri 1988 1scr464 surrender concerns the making of agreement of the date of handing over ..... was a document which permitted sub lease when the lease is surrendered the sub tenant or sub lessee becomes direct tenant it is .....

Festo Corp. Vs. Shoketsu Kinzoku Kogyo Kabushiki Co.

Court: US Supreme Court

..... relating to patentability the question is not whether estoppel applies but what territory the amendments surrendered while estoppel does not effect a complete bar the question remains whether petitioner can ..... demonstrate that the narrowing amendments did not surrender the particular equivalents at issue on these questions smc may well prevail for the .....

Venu Reddy Chandrasekhara Reddy Vs. State of A.P.

Court: Andhra Pradesh

Reported in: 2002(2)ALD349

..... the mortgagor or to any part thereof b where the land so surrendered under clause a is also not acceptable to the tribunal the ..... in possession of a person has its own significance in relation to surrender proceedings in my view both the tribunals ought to have complied ..... on that it may be concluded that if the petitioner offers to surrender the same item of land the tribunal should not have any .....

Eih Limited and 5 ors. Vs. Mashobra Resort Limited, the

Court: Company Law Board CLB

Reported in: (2003)41SCL458

..... any reason whatsoever the shares allotted to the eih shall stand surrendered in accordance with articles of association of the company and ..... be subject to disqualification of the directors by reason of surrender clause article 6 8 of the jva while providing that ..... participate in the decision making process with reference to aforesaid surrender of the shares allotted to east india hotels as there .....