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Judgment Search Results Home > Cases Phrase: comparative chart of corresponding sections of 1983 act Page 9 of about 706 results (0.450 seconds)

Nov 17 1975 (SC)

Shri Krishnan Vs. the Kurukshetra University, Kurukshetra

Court : Supreme Court of India

Reported in : AIR1976SC376; (1976)1SCC311; 1976(8)LC15(SC)

..... filed by the appellant and the respondent as also the allegations made in the counter-affidavit clearly show that there were series of parleys and correspondence between the district education officer and the respondent in the course of which the respondent was being persuaded, to the extent of compulsion, to ..... , 1973 the respondent informed the appellant that since his percentage was short in part i his candidature stood cancelled. thereafter there were series of correspondence between the appellant and the university authorities but the appellant was refused admission to ll.b. part iii class. the appellant then filed an appeal ..... papers each year. in april 1972 the petitioner appear in the annual examination of part i but failed in three subjects, namely, legal theory, comparative law and constitutional law of india. subsequently he was promoted to part ii which he joined in the year 1972. under the university statute the ..... the respondent of which tome paragraphs are extracted below:4. para 4 of the writ petition is rebutted. the petitioner was involved in a case under sections 363 and 366 of the indian penal code. as a result, he was suspended. he remained under suspension till august 23, 1972, when he ..... to his getting the permission from his employer to attend the law faculty. in between it appears that the appellant had been prosecuted for offences under sections 376, 366 and 363 i.p.c. and was suspended during the period when the case was going on against him. the appellant was, .....

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Sep 04 1998 (TRI)

i.T.C. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(62)ECC591

..... prices were implemented after discussion with s.k. mehta on 1-11-1983. according to learned counsel for ftc, imrb prices for one or two cities for the relevant period are available and the comparative chart is seen in page 1623 onwards of paper book no. 31. both sides have provided comparative charts. the adjudicating authority has adopted the lowest goa price seen in a6 ..... 4a) seized from itc wd at bombay referred to ho price to sw, retailers' realisation and retailers' margin based on ep. a84 refers to "proposed price" effective from 29-10-1983. price shown for 25-8-1983 corresponds to "existing price" in a6 (a33).'proposed price' of a84 and a6 are the same. the revised price list w.e.f. 29-10 ..... to formalise the pricing categories as indicated in the letter effective from sales analysis outputs pertaining to july, 1984 onwards. the letter indicated four classes premium, high, medium and low corresponding to six specific price categories, namely, premium, high, medium upper and lower and low upper and low. the letter indicated categorisation based on "effective price to consumer" for package of ..... retail prices on the retail trade effectively prevented the department from coming to know the true state of affairs and initiating action within the shorter period of limitation under section 11a of the act. in these circumstances, the proviso and the larger period of limitation contemplated thereunder would be clearly attracted to the facts of the cases. mere knowledge of the department .....

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May 22 2001 (TRI)

United Phosphorus Ltd. Vs. Joint Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (2002)81ITD553(Ahd.)

..... ,479 as part of total turnover while computing the deduction under section 80hhc of the act. 14.2 in doing so, the cit(a) erred in not appreciating the fact that the term "total turnover" in the context of the said section has to be made comparable with the term "export turnover" and since export turnover does ..... income made in the books of account in the relevant year. the chart showing the income by way of advance licence booked by the appellant company in the books of account for assessment years 1992-93 to 2000-2001 and the corresponding figures of such advance licences benefit actually utilised in these nine years given ..... assessing officer. he placed reliance on the decisions reported in parshotamlal sood & sons v. wto [1985]21 taxman 37 (delhi-trib.),champaklal k. parekh v. ito[1983] 15 ttj (bom.) 327 and the decision of the madras high court in the case of cit v. a.k.subbaraya chetty & sons [1980] 123 itr 592 ..... .cit [1977] 108 itr 358. the learned counsel also relied on the judgments of the gujarat high court in the cases of cit v. sarabhai sons ltd. [1983] 143 itr 473 and balapur vibhag jungle kamdar mandati ltd. v. cit [1982] 135 itr 91. the learned cit-dr, on the other hand, relied upon ..... of a particular deduction. he placed reliance on the judgement of the punjab and haryana high court in the case of mst. shanti v. mst. chhoto air 1983 punj. & har. 321 in which it was held that on account of subsequent events, the appeal filed on behalf of the appellants was liable to be .....

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May 22 2001 (TRI)

United Phosphorus Limited Vs. Joint Cit

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (2001)73TTJ(Ahd.)404

..... part of total turnover while computing the deduction under section 80hhc of the act.14.2. in doing so, the commissioner (appeals) erred in not appreciating the fact that the term "total turnover" in the context of the said section has to be made comparable with the term "export excise duty, 1otal turnover" ..... in the books of accounts in the relevant year. the chart showing the income by way of advance licence booked by the appellant-company in the books of account for assessment years 1992-93 to 2000-2001 and the corresponding figures of such advance licenses benefit actually utilised in these nine ..... reasonableness of selling rates charged from the sister-concerns. he also placed reliance on the following judgments : 1. cit v. udhoji shrikrishnadas (1981) 21 ctr (mp) 171 : (1983) 139 itr 827 (mf); 2. vikshara trading & investment (p) ltd. v. dy. cit (1998) 61 ttj (ahd) 6; 3. holly hock engg. (p) ..... 108 itr 358 (sc). the learned counsel also relied on the judgment of the gujarat high court in the cases of cit v. sarabhai sons ltd. (1983) 33 ctr (guj) 268 : (1983) 143 itr 473 (guj) and balapur vibhag jungle kamdar mandali ltd. v. cit (1981) 22 ctr (guj) 214 : (1982) 135 itr 91 ..... benefits on accrual basis. shri soparkar then relied on the decision of the honble kerala high court in the case of cit v. madhavan nayar (1983) 35 ctr (ker) 81.shri girish dave, the learned commissionerdepartmental representative represented the department. he relied on the elaborate reasons mentioned in the .....

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Dec 10 2003 (TRI)

Deputy Commissioner of Vs. United Vanaspati Ltd.

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (2004)88ITD313(Chd.)

..... order that the assessing officer called for numerous details not only for assessment year under consideration but also for earlier assessment years and asked the assessee to make out comparative chart of consumption of various items, production of main item, byproducts and yield of rest period and second period. it is nobody's case that any of the ..... products manufactured, coal consumption, power consumption and processing cost per mt of production for both the periods falling in assessment year and 1989-90 and has compared the same with the corresponding figures of assessment years 1987-88 and 1988-89.17. the assessing officer has thereafter computed the alleged hypothetical/suppressed production on the basis of ratio of ..... vanaspati ghee is subject to strict supervision and checking by central excise authorities. the accounts of the appellant company, are also audited as per provisions of companies act and section 44ab of the act and correctness of the declared production is supported by excise records.28. the income-tax appellate tribunal "special bench" in the case of shanker rice co. ..... items. it is observed in the assessment order that no satisfactory explanation was rendered. the assessing officer, therefore, refused to accept increased consumption of electricity and coal without corresponding increase in manufactured items. he concluded that production was suppressed in record.4. the assessing officer further found that there was increase in the byproducts from 1188 mt .....

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Dec 10 2003 (TRI)

The Dcit, Spl. Range Vs. United Vanaspati Ltd.

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (2005)275ITR124(Chd.)

..... the assessment order that the ao called for numerous details not only for assessment year under consideration but also for earlier assessment years and asked the assessee to make out comparative chart of consumption of various items, production of main item, by-products and yield of rest period and second period. it is nobody's case that any of the ..... by products manufactured, coal consumption, power consumption and processing cost per mt of production for both the periods falling in assessment year and 1989-90 and has compared the same with the corresponding figures of assessment years 1987-88 and 1988-89.17. the assessing officer has thereafter computed the alleged hypothetical/suppressed production on the basis of ratio of by ..... in consumable items. it is observed in the assessment order that no satisfactory explanation was rendered. the ao, therefore, refused to accept increased consumption of electricity and coal without corresponding increase in manufactured items. he concluded that production was suppressed in record.4. the ao further found that there was increase in the by-products from 1188 mt of ..... of vanaspati ghee is subject to strict supervision and checking by central excise authorities. the accounts of the appellant company are also audited as per provisions of companies act and section 44ab of the act and correctness of the declared production is supported by excise records.28. the income-tax appellate tribunal "special bench" in the case of shanker rice company vs .....

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Sep 21 2001 (HC)

Jimmy Abraham Thomas and ors. Vs. the State of Maharashtra and ors.

Court : Mumbai

Reported in : 2002(1)ALLMR1; 2002(3)BomCR219

..... this interchange is seen in all these question nos. 131 to 140 on one hand and question nos. 121 to 130 on the other. the following chart will explain the position.corresponding question numbers and key optionsq. no.version 11 9. keyversion 22 q. keyversion 33 q. keyversion 44 q. key171171a121a131b*161a172172a122 a132c*162a173173b123b133b163b174174d124d134c*164d175175b125b135a*165b176176c126c136a*166c177177c127c137c167c178178b128b138b168b179179a129a139a169 ..... are difficulties with respect to the professors in the government medical colleges on account of their transfers from place to place which problem is not there or is comparatively lesser amongst the colleges run by the brihan mumbai municipal corporation. be that as it may, if these students are interested in attending the course in a ..... . students applied for re-valuation within 48 hours but got stereotyped replies. the h.s.c. results became available on 31st may. 2001 and then only after comparing the two results that the students apprehended that there were serious errors in correcting version 33 results. the first round of counselling started on 12th june, 2001 and ..... necessary regulations had been framed by the medical council oflndia. she referred to the latest regulations of 3rd july, 1997 framed in exercise of its power under section 33 of the said act (and printed in gazette of india, dated 23rd august, 1997), whereunder competent authority has been defined under regulation 3(c) as follows :-'(c) 'competent .....

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Mar 06 1997 (HC)

Narayan Glass Works Vs. Assistant Commissioner of Income Tax. (Also As ...

Court : Delhi

Reported in : (1997)58TTJ(Del)634

..... 2 per cent on sales of glassware which has been accepted by the revenue. he invited our attention to p. 73 of the paper-book being comparative chart of payment of commission. he also submitted that opinion formed by the cit(a) that provisions of s. 40a(3) are violated is formed without affording ..... semi-automatic presses had been started in the nearby areas. the assessed further submitted that cost of raw material and packing had gone up substantially without corresponding increase in the sale of end product, resulting in fall in margin of gross profit. the assessed supported its submission by giving instances of purchase ..... this party has been allowed by the ao himself, question of liability of rs. 5,473 being non-genuine did not arise. he submitted that acting behind the back of the assessed the ao obtained copy of account of the assessed in the books of madan & co. learned representatives of the ..... of laxmi glass against c form no. 727838. he pointed out that the ao was requested to summon this party under s. 131 of the act but it was not done. under these circumstances he submitted having failed to respond to assessees request no adverse inference could be drawn against the assessed ..... . the next grievance is against additions sustained by the learned cit(a) on account of suppressed sales, bogus liabilities and addition under s. 68 of the it act. in turn, the revenue is in appeal against relief allowed by the learned cit(a) as under :addition sustained relief allowed made by by cit(a .....

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Mar 06 1997 (TRI)

Narayan Glass Works Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

..... commission @ 2 per cent on sales of glassware which has been accepted by the revenue. he invited our attention to p. 73 of the paper-book being comparative chart of payment of commission. he also submitted that opinion formed by the cit(a) that provisions of s.40a(3) are violated is formed without affording necessary ..... of semi-automatic presses had been started in the nearby areas. the assessee further submitted that cost of raw material and packing had gone up substantially without corresponding increase in the sale of end product, resulting in fall in margin of gross profit. the assessee supported its submission by giving instances of purchase rate of ..... payable to this party has been allowed by the ao himself, question of liability of rs. 5,473 being non-genuine did not arise. he submitted that acting behind the back of the assessee the ao obtained copy of account of the assessee in the books of madan & co. learned representatives of the parties are ..... disallowance.6. the next grievance is against additions sustained by the learned cit(a) on account of suppressed sales, bogus liabilities and addition under s. 68 of the it act. in turn, the revenue is in appeal against relief allowed by the learned cit(a) as under :---------------------------------------------------------------------- addition sustained relief allowed---------------------------------------------------------------------- rs. rs. rs.----------------------------------------------------------------------(a) suppressed .....

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Jul 18 1996 (HC)

Maharashtra General Kamgar Union Vs. Vazir Glass Works Ltd. and ors.

Court : Mumbai

Reported in : [1997(75)FLR180]; (1998)IIILLJ231Bom

..... discussing and meetings of the management of respondent company. the respondent company also gave short term loans to the neutral glass & allied works. the correspondence on record shows that the respondent company has transferred orders it was receiving to neutral glass & allied works not only for domestic consumption but also ..... had no resources to rebuilt the furnace at an enormous cost of rs. 2 crores, the cost of wages was very high in bombay as compared to labour available in the state of gujarat and that the respondent company and neutral glass and allied works are two distinct entitles. dealing with ..... gujarat was rs. 2.40. in so far as raw material is concerned, what is brought on record is the consumption of raw material. the comparative cost of raw material in bombay and gujarat has not been brought on record. 14. neutral glass & allied works : an additional fact which has come ..... margin and have bigger production capacity. it was specifically set out that the competitors have a cost advantage of about 35% of manufacturing cost as compared with the respondent company. it was pointed out that if the manufacturing process was continued the entire resources and surplus of rs. 5 crores ..... has ignored relevant considerations which it had to consider while deciding an application under section 25(o) of the i.d. act and as such the award is liable to be set aside. b) the tribunal has relied upon the charts produced by the company after the evidence had been recorded, replies given by .....

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