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Judgment Search Results Home > Cases Phrase: patents Court: income tax appellate tribunal itat ahmedabad Year: 2004 Page 1 of about 4 results (0.018 seconds)

Jul 19 2004 (TRI)

Lancer Army School Society Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on : Jul-19-2004

Reported in : (2004)90TTJ(Ahd.)1024

..... an instrument utilised by the trustees for their own personal benefits. the learned departmental representative relied upon the seized documents, bs-2, bs-28 and the two statements of the patents, shri alkesh patel and shri dipankar dutta, in support of his argument that donations have been collected by the assessee-trust from the parents which have not been accounted for .....

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Sep 27 2004 (TRI)

Deputy Commissioner of Income Tax Vs. Electropack [Alongwith Misc.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on : Sep-27-2004

Reported in : (2005)94TTJ(Ahd.)973

..... glaring and obvious cannot be similarly rectified. prima facie, it may appear somewhat strange that an order which was good and valid when it was made should be treated as patently invalid and wrong by virtue of the retrospective operation of the amendment act. but, such a result is necessarily involved in the legal fiction about the retrospective operation of the .....

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Jan 29 2004 (TRI)

income Tax Officer Vs. Smt. Sarojben V. Gandhi

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on : Jan-29-2004

Reported in : (2004)83TTJ(Ahd.)716

..... that any sum whether received or receivable in cash or kind under any agreement for not carrying out any activity in relation to any business or share any know-how, patent, copyright, trademark, license, franchise or any other business or commercial right of similar nature or information or technique likely to assist in the manufacture or processing of goods or provision ..... whether received or receivable in cash or kind, under an agreement for--(a) not carrying out any activity in relation to any business, or (b) not sharing any know-how, patent, copyright, trade-mark, licence, franchise or any other business or commercial right of similar nature or information or technique likely to assist in the manufacture or processing of goods or .....

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Apr 21 2004 (TRI)

Kiran Laxmikant Joshi Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on : Apr-21-2004

Reported in : (2004)91TTJ(Ahd.)355

the assessee is in appeal before us against the order of the learned commissioner (appeals)-xx, ahmedabad, dated 10-5-2002, passed for assessment year 1999-2000.the first grievance of the assessee is that the learned commissioner (appeals) has erred in not condoning the delay in filing the appeal before him and accordingly rejected the appeal as time-barred.the learned counsel for the assessee submitted before us that an application moved by the assessee under section 154 of the act was disposed of by the learned assessing officer vide his order dated 20-3-2001, against which an appeal could be filed before the first appellate authority on or before 4-6-2001. however, in fact, the appeal was filed on 21-12-2001. in this way, there was a delay of more than 6 months in filing the appeal. the learned counsel for the assessee further submitted that to explain the delay it was contended before the learned commissioner (appeals) that an earthquake had struck in gujarat in january, 2001, which had damaged the house of the assessee. the assessee had a dispute with his brother with regard to residential accommodation and ultimately from march, 2001, to may, 2002, assessee had changed his residence thrice. there were number of problems arising in the family as health of his wife was not upto the mark. it appears that order passed under section 154 was served upon him at the old address. all these factors had cumulative effect in not filing the appeal in time. the learned commissioner .....

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