Technical - Year 1983 - Judgments

Aug 30 1983 (HC)

Andhra Pradesh Government Technical Education Teachers Association and ...

Court: Andhra Pradesh

Decided on: Aug-30-1983

Reported in: AIR1984AP238

..... cost to the public exchequer in its attempt to impart technical education to all those competent and deserving it is the ..... the constitution it is needless to say that admissions into these technical institutions which have become highly competitive should be open to ..... for the children of those working in these government owned technical institutions it is nobody s case that the reservation so .....

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Aug 17 1983 (TRI)

Global Technical Services (P.) Vs. Income-tax Officer (Nz)

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Aug-17-1983

Reported in: (1983)6ITD725(Delhi)

..... the courts such principles have a bearing even under the other enactments maybe that the technical rules of procedure are inapplicable the commissioner appeals further observed that under the income tax .....

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Feb 28 1983 (TRI)

Smt. Muniz Fatima Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Allahabad

Decided on: Feb-28-1983

Reported in: (1983)5ITD183(All.)

..... professional qualifications and the income is solely attributable to the application of his or her technical or professional knowledge or experience thus in order to avoid clubbing of the salary income ..... be the product of professional skill merely because a particular employment is accepted the term technical was held to imply specialised knowledge generally of a mechanical or scientific subject or .....

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Aug 03 1983 (HC)

Mr. Karthiyayani and ors. Vs. Union of India (Uoi) and ors.

Court: Kerala

Decided on: Aug-03-1983

Reported in: (1984)ILLJ259Ker

..... was a workman or not the supreme court observed there is a clear distinction between technical work and manual work similarly there is a distinction between employments which are substantially for ..... the display of his imagination and the exercise of artistic faculty and the application of technical knowledge as distinguished from manual dexterity dealing with the case of chartered accountant who was .....

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Dec 31 1983 (TRI)

income-tax Officer Vs. Vine Chemicals Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Dec-31-1983

Reported in: (1983)5ITD91(Mum.)

..... palkhivala pointed out that the policy of the government of india in all cases of technical collaboration between indian companies and foreign companies was to bifurcate between services rendered in india ..... plant erected by the indian company according to the specifications contained in the engineering and technical know how documentation supplied to it by the asssesee company under the agreement it .....

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Sep 13 1983 (TRI)

Hico Products Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Sep-13-1983

Reported in: (1983)LC(1979)DTri(Delhi)

..... filed a statement showing a number of tariff advices relating to chemicals mentioned in technical literature as being used as rubber processing chemicals which nevertheless had been classified ..... and interpreted in accordance with commercial and popular understanding and usage or in a technical and scientific sense how are generic descriptions of various items distinguishable from functional .....

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Jun 03 1983 (TRI)

income-tax Officer Vs. Anil Starch Products Ltd.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Jun-03-1983

Reported in: (1983)6ITD1(Ahd.)

..... relates to the claim of depreciation and extra shift allowance on technical know how contained in the book form used for dextrose plant ..... the said decision we uphold the claim for allowance of depreciation on technical know how 8 now we turn to the other claim relating ..... he therefore submitted that the esa was not admissible on the technical know how shri shah on the other hand supporting the order .....

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Feb 28 1983 (HC)

Commissioner of Income-tax, Tamil Nadu-i Vs. Domint Works Gmbh

Court: Chennai

Decided on: Feb-28-1983

Reported in: [1984]148ITR625(Mad)

..... taxable for the reason that it was earned in indian for technical services rendered outside indian however the ito after considering the various ..... company accruing in india the aac after referring to the various technical services to be rendered by the foreign company as per ..... in india and for the purpose of apportionment of of the technical fee received by the assessee as accruing in india according .....

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Feb 09 1983 (TRI)

Graphite India Limited Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Feb-09-1983

Reported in: (1983)LC766DTri(Delhi)

..... no applicability or adaptability as electrodes and anodes and 3 that by internationally accepted technical conventions definitions and usage graphite electrodes signify graphitised products made for the express ..... recognised meaning in trade practice or commercial parlance then the meaning given in the technical dictionaries could not be adopted for the purpose of interpreting a taxing statute .....

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Aug 05 1983 (TRI)

Eastern Bulk Services Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Aug-05-1983

Reported in: (1983)5ITD471(Delhi)

..... specimen copies of telex messages repeated and publicised to international connections relating to technical commercial contractual information and details of available cargoes for which suitable tonnage is ..... to obtaining information regarding markets outside india for ships and charterers available their technical description places of availability dates etc and other terms from various shipping .....

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