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Judgment Search Results Home > Cases Phrase: contract of indemnity contract Court: income tax appellate tribunal itat kolkata Year: 2006 Page 1 of about 3 results (0.062 seconds)

Apr 04 2006 (TRI)

Asstt. Commissioner of Income Tax Vs. Bharti Cellular Limited

Court : Income Tax Appellate Tribunal ITAT Kolkata

Decided on : Apr-04-2006

Reported in : (2007)105ITD129(Kol.)

..... notified by the board for the purposes of section 44aa. (iii) the expression "securities " shall have the meaning assigned to it, in clause (h) of section 2 of the securities contracts (regulation) act, 1956 (42 of 1956); (iv) where any income is credited to any account, whether called "suspense account" or by any other name, in the books of account of ..... any provision of this agreement or otherwise, any right, power or capacity to act as an agent or commercial representative of bml for any purpose whatsoever. nothing contained in the contract shall be deemed or construed as creating a joint venture relationship or legal partnership etc. between bml and the franchisee.19. however, we are unable to accept the contention of ..... the ratio for the same shall becided by bml from time to time at its sole discretion. 4.14 the franchisee shall, be responsible for collection of all necessary agreement/contract forms and other related forms, and for obtaining the signature of the customers on these forms. the franchisee shall forward all such forms, duly completed in all respects and signed .....

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Oct 06 2006 (TRI)

Joint Commissioner of Income Tax, Vs. Usha Martine Industries Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Decided on : Oct-06-2006

Reported in : (2007)104ITD249Cal

..... retained by way of providing for any known liability of which the amount cannot be determined with substantial accuracy the expression "liability" shall include all liabilities in respect of expenditure contracted for and all disputed or contingent liabilities, where (a) any amount written off or retained by way of providing for depreciation, renewals or diminution in value of assets, not being ..... which the net profits have to be ascertained; (m) any compensation of damages to be paid in virtue of any legal liability, including a liability arising from a breach of contract; (n) any sum paid by way of insurance against the risk of meeting any liability such as is referred to in clause (m); (o) debts considered bad and written off .....

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Oct 06 2006 (TRI)

Joint Commissioner of Income Tax Vs. Usha MartIn Industries Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Decided on : Oct-06-2006

Reported in : (2006)105TTJ(Kol.)543

..... retained by way of providing for any known liability of which the amount cannot be determined with substantial accuracy. the expression "liability" shall include all liabilities in respect of expenditure contracted for and all disputed or contingent liabilities, where (a) any amount written off or retained by way of providing for depreciation, renewals or diminution in value of assets, not being ..... which the net profits have to be ascertained; (m) any compensation of damages to be paid by virtue of any legal liability, including a liability arising from a breach of contract; (n) any sum paid by way of insurance against the risk of meeting any liability such as is referred to in clause (m); (o) debts considered bad and written off .....

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