Surrender - Judgment Search Results

Subhash Gupta (individual) Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (2003)78TTJ(JP.)692

..... concealment or furnishing inaccurate particulars by the assessee but simply rested its conclusion on the surrender made by the assessee in good faith under such warranting circumstances and the findings ..... for furnishing the inaccurate particulars of income and concealed the income since the assessee himself surrendered nothing remained for the ao to get satisfied more than that shri chopra further .....

Bijoy Kumar Rajgarhia and Naresh Kumar Rajgarhia Vs. Life Insurance Co ...

Court: Kolkata

Reported in: 2004(1)CHN170

..... regulations were introduced the system b of that regulation clarified that for calculation of the surrender value of a policy the indebtedness to the company with accrued interest can be deducted ..... the said corporation their successors and assigns the corporation shall be entitled to apply the surrender value allowable in respect of the said policy in terras of their regulations and conditions .....

Shasun Pharma Ltd. Vs. Cce

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

Reported in: (2003)(90)ECC425

..... not an assessee person under the central excise law and once the assessee has surrendered the registration certificate the consequential action of cancellation of the registration certificate automatically follows ..... of cancellation and communication of cancellation which is relevant and not the date of surrender of the registration certificate cannot be accepted in the instant case the assessee have .....

Des Raj (Dead) Through Lrs. Vs. Kulwant Singh and anr.

Court: Punjab and Haryana

Reported in: (2003)135PLR601

..... if the lessee accepts a new lease that itself is a surrender surrender can also be implied from the consent of the parties or ..... the lessee accepts a new lease that in itself is a surrender surrender can also be implied from the consent of the parties or ..... possession by the lessor relinguishment of possession operates as an implied surrender there must be a taking of possession not necessarily a physical .....

Commissioner of Income Tax Vs. Gotan Lime Stone Khanij Udhyog

Court: Rajasthan

Reported in: (2004)186CTR(Raj)125; [2004]269ITR399(Raj)

..... not a necessary incident of the business of the assessees and that the extinct and surrender of the industrial licence and the corroborates agreement impaired the profit making structure of the ..... the paramount owner of the rights in the sub soil the leasehold rights were surrendered and on such surrender the paramount owner and competent authority under the relevant provisions of law allotted .....

Dr. Vivek Ramakrishna Bhat Vs. the Director (Personnel), Icar

Court: Central Administrative Tribunal CAT

Reported in: (2003)(3)SLJ340CAT

..... to be admissible from the date of allotment or government accommodation in case of surrender of government accommodation the house rent allowance if otherwise admissible will be payable ..... government accommodation second relates to refusal of allotment of accommodation and third relates to surrender of government accommodation learned counsel for the applicant has vehemently urged that the element .....

Assistant Commissioner of Vs. Shri Debajit Bezbarua

Court: Income Tax Appellate Tribunal ITAT Guwahati

Reported in: (2004)89ITD387(Gau.)

..... or earning of income by the appellant precedes the act of surrender which otherwise he cannot surrender hence this act of surrender is nothing but application of income and therefore liable to ..... is application of income and not diversion by overriding title because earning preceded surrender but the term surrender is used by the assessing officer not the respondent the respondent by operation .....

Kumar Agencies (India) Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2003)87ITD69(Mum.)

..... the assessee this explanation was applicable on the assessee all along whether or not he surrendered the amounts voluntarily or otherwise the learned departmental representative placed reliance on the hon ..... known to the parties transactions were through brokers on this factual backdrop only assessee did surrender the amount ao therefore levied penalty for both these assessment years amounting to rs .....

Bpl Mobile Cellular Ltd. Vs. Bharat Sanchar Nigam Ltd. and ors.

Court: SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

..... facilities were specifically created for petitioner and that these became in fructuous due to premature surrender of the lease by the petitioner c when the petitioner applied formally to department ..... had itself violated rule 475 a of the indian telegraph rules which stipulated that before surrendering the leased telegraph speech circuits and terminal equipments the party concerned shall give notice .....

Madhya Bharat Transport Carrier Vs. Commissioner of Trade Tax

Court: Allahabad

Reported in: [2006]143STC493(All)

..... various description of goods and the said form xxxiv was to be surrendered by november 24 2002 at sainya check post at the time ..... of the view that prior to the expiry of the period for surrendering the transit pass it is wholly irrelevant at which place where ..... the consignor and consignee are not much relevant because on the non surrender of form xxxiv presumption is being drawn for the sale of goods .....