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Commissioner of Income Tax Vs. Park View Properties (P) Ltd.

Court: Kolkata

Reported in: (2003)182CTR(Cal)274,[2003]261ITR473(Cal)

..... of explanation to section 73 namely setting off the speculative income 6 therefore in our view both the cit a and the learned tribunal proceeded on an erroneous ..... view of the proposition of law in respect of section 73 which in sub section 1 .....

Snow View Tea Co. Pvt. Limited Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in: (2003)(88)ECC253

..... quashed it is not the correct interpretation of the statute in view of it all the show cause notices issued by the authority ..... the exemption notification which has been issued is absolutely irrelevant in view of the decision arrived at in this case that there was ..... question of granting exemption does not arise and it is in view of that matter the exemption notification also would not be applicable .....

Budha View Apartments Owners Society Vs. Mansions Today

Court: Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

..... for the welfare of its members who are the owners of budha view apartments the first opposite party hereinafter called the builder entered into ..... the remaining 14 flats fell to the share of the owner in view of the disputes between the builder and the owner the builder ..... flat in favour of the purchaser but a mere reference in our view does not clothe the purchasers with any right against the owner in .....

AldowIn Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2002)LC420Tri(Delhi)

..... only supplying the labour and were not manufacturing at all the goods in question this view is also supported by the decision of the appellate tribunal in the case of maruti .....

Commissioner of Central Excise Vs. F.F.C. Aroma Pvt. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... of transportation and registration etc it is not possible to verify the calculation keeping in view the provisions of rule 52a and 57a of the central excise rules read with notification .....

Kayan Udyog Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in: (2003)(159)ELT357Tri(Kol.)kata

..... of duty 5 as regards the financial position shri mondal ld sdr submits that in view of the fact that they have been maintaining two sets of balance sheets and profit .....

Elder Pharmaceuticals Ltd., Shri Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... cleared at nil rate of duty it is also recorded by the commissioner appeals in view of the evidence of suppression solely to avail and utilize the inadmissible modvat credit the .....

Taj Forgings Pvt. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(161)ELT786TriDel

..... in the record but did not utilise the modvat credit but this plea in my view has been rightly rejected by the authorities below the bare perusal of para 2 of .....

Bhupendra Steels (P) Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(161)ELT341TriDel

..... of the notification on the ground that input falls under sub item 8 in our view the ends of flats cannot be pieces which are roughly shaped by rolling or forging .....

Amalgamation Repco Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2003)(110)LC774Tri(Bang.)alore

..... prices applicable to a re buyers whether the buyer is same or different 3 in view of our findings the orders of lower authorities confirming the demands on the appellant are .....