Total - Judgment Search Results

Total Lubricants India Limited Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2002)LC107Tri(Mum.)bai

..... engaged in the trading of lubricating preparations and greases of total brand m s total petroleum ltd entered into an agreement with m s ..... nandan petrochem ltd for manufacture of supply of total brand lubricating oils on job work basis m s nandan petrochem ..... the relationship between m s nandan petrochem ltd and m s total lubricants are on principal to principal basis or that their relationship .....

Sunil Agarwal Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

..... the assessee to prepare a true and correct return of his total income including the undisclosed income for the block period no ..... in the above bank account have been taken into consideration in total of the cash deposited and the amounts credited in these ..... was earned for arranging business transactions for indicated parties and the total undisclosed income earned was rupees two crores and twenty six .....

ifb Agro Industries Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT West Bengal

Reported in: (2003)261ITR17Cal

..... parity between the numerator viz export turnover and the denominator total turnover in the said formula inasmuch as export turnover does ..... in convertible foreign exchange without inclusion of freight and insurance total turnover is not given any meaning but negatively stated to ..... got no manner of application to interpretation of the words total turnover which find place in the relevant provision of the .....

Asia Satellite Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2003)85ITD478(Delhi)

..... proportionate expenses relatable to india should have been deducted rather than deducting the expenses in total from the net revenue relatable to india and thereafter apportioning the net income of the ..... as advanced before the first appellate authority and contended that depreciation was deductible on the total cost of asiasat ii and not merely the portion which constitutes the basis for determining .....

Assistant Commissioner of Income Vs. Avon Cycles Ltd.

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2003)86ITD156(Chd.)

..... export would be profits derived from business x export turnover total turnover the resultant figure may not in reality represent export ..... aforesaid profits of business as export turnover bears to the total turnover of the business carried by the assessee is calculated ..... words what is contemplated is a deduction from the gross total income this aspect is important because computation of deduction is .....

Jt. Cit Vs. Groz Backert Asia Ltd.

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2003)86ITD291(Chd.)

..... such paid excise duty can be added to the total turnover for computing total income of the assessee but on similar facts where ..... that reliance of the assessee on the aforementioned judgments is totally misplaced and without basis the commissioner appeals has also grossly ..... under section 80hhc did not include certain receipts in the total turnover the bench cancelled the order under section 263 by observing .....

Cas Card Finance Ltd., Rathore Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2003)78TTJ(Ahd.)55

..... income of the block period shall be the aggregate of the total income of the previous years falling within the block period ..... explanation for the purposes of determination of undisclosed income a the total income or loss of each previous year shall for the ..... on facts and inapplicable to the present appellants 40 taking the totality of the facts and circumstances of the case into consideration and .....

Cit Vs. the Madras Motors Ltd.

Court: Chennai

Reported in: (2002)174CTR(Mad)221

..... television sets the contention of the assessee was that the total turnover must be confined to the turnover of the product ..... motorcycle spare parts television sets cannot be introduced to inflate the total turnover artificially in order to reduce the benefit which the ..... has reached a correct conclusion and has accordingly interpreted the term total turnover it was not necessary to go to the amended .....

Chitra Devi Vs. Asstt. Cit

Court: Rajasthan

Reported in: (2002)77TTJ(NULL)640

..... for the benefit of minus reduction out of the above total aggregated total income for the reason that it does not satisfy the ..... undisclosed income as under step no iaggregation of the total income i e total undisclosed income of all the previous years falling within ..... of the undisclosed income of that year within the aggregation of total income the benefit of reduction is to be allowed in the .....

Sarabhai Chemicals Pvt. Ltd. (Now Known as Sarabhai Holdings Pvt. Ltd. ...

Court: Gujarat

Reported in: [2002]257ITR355(Guj)

..... could be recorded the amount added or disallowed in computing the total income can not be deemed to represent the income in ..... relating to such explanation ad material to the computation of his total income during the quantum proceedings 19 5 the learned counsel for ..... the explanation and the facts material to the computation of the total income can be produced during the assessment proceedings in which .....