Judgment Search Results Home > Cases Phrase: warehousing development and regulation act 2007 section 4 registration of warehouses Court: income tax appellate tribunal itat delhi Page 1 of about 3 results (0.065 seconds)

Degremont India Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1996)59ITD423(Delhi)

..... undertaking which satisfied the provisions of s. 80-i(2) is, in fact, an industrial undertaking. the registration of industrial undertaking under the industrial development and regulation act or any other enactment is not germane to the issue. (cc) one should not think that there is any mystique about the expression industrial ..... and ion exchange resins was a manufacturer of chemical machinery within the meaning of items 8a(9) of the first schedule to the industrial (development and regulation) act, 1951. the learned counsel further invited our attention towards the commentary of learned author sampath iyengar, 9th edn. p. 4089, with ..... for potable water, industrial and domestic waste water, process water, desalination and all other allied special application. 4. to carry on the business of development and establishment of suitable manufacturing facilities for the manufacture of specialised equipment, apparatus, machinery, instruments, devices, fittings, connections and of any things and .....

Willard India Ltd. Vs. Deputy Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

..... and paid him between july, 1961 and april 1962 a sum of rs. 60,000. in return, that person agreed to procure manufacturing licence under the provisions of industries (development and regulation) act and a licence or permit for the release of foreign exchange necessary for the import of machinery, plant and equipment for the manufacture of fluorescent tubes. shri mohanlal vyas .....

Agricultural Produce Marketing Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1996)57ITD109(Delhi)

..... and used by the assessee for acquisition of sites for the market, maintenance, development and improvement of the market and construction and repair of the buildings, roads, sanitary work, medical facility to the market users, security and traffic regulation, etc., in the market and that the same constitute a local fund. he ..... degree of autonomy in the matter of administration of the locality, that it performs civic functions like providing health and education services, town planning and development, roads, municipal markets, transportation, etc. he further observed that such functions of the local authority have to be different from state functions which are ..... the purposes for which the market fund may be expanded. the important purposes include provision and maintenance of standard of weights and measures, maintenance, development and improvement of the market, construction of buildings and repairs thereto necessary for purposes of the market and for the health convenience and safety of .....

Escorts Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2007)104ITD427(Delhi)

..... the nature of capital expenditure incurred on research related to the business carried on by the assessee, is an admissible deduction. admittedly, the impugned research and development expenditure in question has been found by the cit(a) to be related to the business of the assessee of manufacturing agricultural tractors, agriculture machinery, etc ..... purpose of a society should not stand altered by reason of the amalgamation, unless such a power is specifically permitted by the memorandum or rules and regulations of the society. in the case of the assessee, the ao found that the delhi society with a charitable purpose got merged with the chandigarh ..... 21st oct., 1981. this society was registered with the registrar of societies, delhi. this society, among other objects, had (a) the objective of undertaking development of research in any medical field, more particularly on cardiology, cardiovascular and thoracic surgery in all its various aspects; (b) the objective of launching activities for .....

Ece Industries Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2007)111TTJ(Delhi)11

..... of the firm. the transferee company undertook to discharge all debts and liabilities, development expenses and liability in respect of deposits made by intending purchasers. the schedule to the agreement indicated the cost of land, goodwill and furniture and fixture, etc. on examination of ..... made by the learned representatives before us.38. cit v. mugneeram bangui' & co. (land department) (supra)-in this case, a firm which was carrying on the businesses of buying land, developing it and then selling it, pursuant to an agreement sold the business as a going concern with its goodwill and stock-in-trade to a company promoted by the partners .....

M/S. L.G. Electronics India Private Limited Vs. the Asstt. Commissione ...

Court : Income Tax Appellate Tribunal ITAT Delhi

..... , should compensate the indian entity for such advertisement and brand promotions expenses to that extent. the tpo by applying the developer-assister rule adopting from t.p. regulation of usa and the 'brightline test' laid down by the u.s. tax court holding that the amp expenditure on ..... becomes clear that provision of services defined in an inclusive manner encompassing all the market related services including those specifically covered like market development, research and administration and the further fact that brand name and logos have been specifically considered as marketing intangibles, there remains no doubt ..... cl. (i) of explanation to section 92b defining international transaction includes through sub-clause (d): provision of services, including provision of market research, market development, marketing management.....'. clause (ii) of the explanation defining intangible property' includes through sub-clause (a): marketing related intangible assets, such as, trademarks, trade .....