Utilize - Judgment Search Results

M/S Bpl Sanyo Utilities and Vs. the Commissioner of Customs,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2002)(140)ELT249Tri(Bang.)

1 the issue relates to imposition of penalty under rule 173q of the central excise rules the appellant took modvat...

Traffix Devices, Inc Vs. Marketing Displays, Inc.

Court: US Supreme Court

..... against mdi the sixth circuit gave insufficient weight to the importance of the expired utility patents and their evidentiary significance in establishing the device s functionality the error was ..... issue the court of appeals gave insufficient recognition to the importance of the expired utility patents and their evidentiary significance in establishing the functionality of the device the error .....

M. Visvesvaraya Industrial Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)83ITD511(Mum.)

..... memorandum of association and pointed out that scientific research activity was a general public utility government of maharashtra granted valuable land to the assessee after duly considering various aspects ..... proposition every industrialist trader or commercial person could become an institution of general public utility there were also many clauses in the memorandum of association which did not .....

Kailash Auto Builders Ltd., Vs. the Commissioner of Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2002)(79)ECC266

..... be initiated under rule 57u the goods have been installed and utilization will take place when manufacture and clearance of dutiable goods ..... it is only during september 1996 that the subject capital were utilized for the first time in the manufacture of dutiable excisable ..... be allowed in the anticipation that the capital goods would be utilized at a future date in the manufacture of dutiable final .....

Dy. Cit Vs. Rajneesh Foundation

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2001)73TTJ(Pune.)649

..... of the trust could be regarded as one for general public utility since it was for the spreading of teachings of various ..... though mainly of acharya rajneesh but since the object of public utility so conceived involved the making of profit by a businesslike ..... tmb that the preachings of acharya rajneesh are against general public utility and accepted norms of religion continue to hold good therefore .....

M.P. Electricity Board Vs. Vidyut Upbhokta Association

Court: Madhya Pradesh

Reported in: AIR2002MP189

..... state transmission of electricity in regulating power purchase and procurement by the transmission utilities and distribution utilities and in determination of price at which power shall be purchased from ..... section 29 and to regulate power purchase and procurement process of the transmission utilities and distribution utilities including the price at which the power shall be procured from the .....

Municipal Corporation of Delhi Vs. Dalmia Industries P. Ltd.

Court: Delhi

Reported in: 2002IIIAD(Delhi)734; 96(2002)DLT441; 2002(62)DRJ1; 2002RLR309

..... when dealingwith land as building sites if the owner of any land utilizes sells leases out or otherwise disposes of such land for the ..... if further information is asked for no step shall be taken to utilize sell or otherwise deal with the land or to layout to ..... 313 isattracted only when the owner of the land has not yet utilized or otherwise dealt with the land and the application for sanction .....

Raj Kumar College Society and anr. Vs. State of M.P. (Now Chhattisgarh ...

Court: Chhattisgarh

Reported in: 2002(2)MPHT12(CG)

..... town country planning it was presumed that small shops for utilities would be constructed they submit that the manner in which ..... been raised by the state government that in place of small utility shops a commercial complex was sought to be raised is ..... further says that the corporation could only allow the construction of utility shops unfortunately annexure p 19 does not take into consideration .....

Cit Vs. Smt. Kanta Devi Saraf

Court: Kolkata

Reported in: (2002)172CTR(Cal)322

..... the amount of the sale proceeds of shares has not been utilized within the period specified in section 54f she is not entitled ..... 5 mr khaitan learned counsel for the assessee submits that actual utilization of the same amount within the period given in section 54f ..... the assets of the assessee there is no requirement such as utilization of the sale proceeds by assessee within the period stipulated in .....

G.R. Agencies Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Lucknow

Reported in: (2003)79TTJLuck416

..... was not able to prove that the borrowed funds were not utilized for business purposes vi no nexus could be established by ..... been able to show that the borrowed funds have not been utilized for business purposes the business activities of the assessee being rendering ..... out properties and other activities the funds should have naturally been utilized for the purpose of business so far as the question of .....