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Judgment Search Results Home > Cases Phrase: rationale Year: 1999 Page 5 of about 477 results (0.008 seconds)

Oct 04 1999 (TRI)

Nizam Sugar Factory Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Oct-04-1999

Reported in : (2003)(89)ECC873

..... after a period of six months from the so-called date of knowledge by the department did not represent the correct view of the law and therefore not sustainable. the rationale of the said decisions relying on the concept of 'date of knowledge' and the requirement of issuing scn within a reasonable period (six months) from such date of knowledge were .....

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Oct 28 1999 (TRI)

Commissioner of Chandigarh Vs. Oswal Alloys

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Oct-28-1999

Reported in : (2000)(116)ELT151TriDel

..... had in the said order dated 2-12-1997 rejected the reference application on that ground.7. we find that the issue raised in this application is identical.following the rationale of the tribunal decision in c.c.e., chandigarh v. nehar international ltd. [final order no. r/76/97-nb (db), dated 2-12-1997,1999 (107) e.l.t .....

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Dec 08 1999 (TRI)

Namtech Systems Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Dec-08-1999

Reported in : (1999)(115)ELT238TriDel

..... m/s harmann & reimer gmbs, germany, foreign company. the tribunal while denying the benefit of exemption notification no. 175/86-c.e. made certain pertinent observations with regard to the rationale of denying the benefit of small scale exemption to the goods affixed with foreign brand names. it was observed that the buyers identify the goods with the brand name and .....

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Jan 20 1999 (TRI)

V.N. Purushothaman Vs. Controller of Defence Accounts

Court : Central Administrative Tribunal CAT Ernakulam

Decided on : Jan-20-1999

..... kottayam in the year 1994 without there being a sanctioned post. it is not the seniormost who will have to be redeployed in the event of a surplusage and the rationale in picking up the applicant who is neither the seniormost nor the juniormost, is not explained. while considering the station seniority, the period of service rendered as a casual labourer .....

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Apr 15 1999 (TRI)

In Re; Damani Brothers

Court : Income Tax Appellate Tribunal ITAT IT

Decided on : Apr-15-1999

Reported in : (1999)238ITR36ITAT

..... in the matter after taking into account all that had been found out by the commission, after he was divested of the jurisdiction.it is in this context that the rationale for sending the case back to the assessing officer only and not to the "income-tax authority" before whom the proceedings were pending at the time of filing the application .....

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Aug 03 1999 (TRI)

Mahesh I. Jariwala and ors. Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on : Aug-03-1999

Reported in : (2001)72TTJ(Ahd.)240

..... search operations have been duly included in the disclosure of the group, the assessing officer is not justified in substituting his own estimated figures of disclosed income without citing any rationale basis in support thereof. the income-tax authorities during search have prepared a consolidated inventory of stock in respect of the three firms and the excess stock as worked out .....

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Aug 20 1999 (TRI)

Gujarat themis Biosyn Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on : Aug-20-1999

Reported in : (2000)74ITD339(Ahd.)

..... the appellate orders of the cit(a) are to state the points arising in the appeal, the decision of the authority thereon and the reasons for such decision. the underlying rationale of the provision is that such orders are subject to further appeal to the tribunal. speaking order would obviously enable a party to know precise points decided in his favour .....

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Sep 15 1999 (TRI)

New Vijay Agency Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Madras

Decided on : Sep-15-1999

Reported in : (2000)74ITD504(Mad.)

..... ) is a rule of evidence. presumptions which are rebuttable in nature are available to be drawn. the initial burden of discharging the onus of rebuttal is on the assessee. the rationale behind this view is that the basic facts are within the special knowledge of the assessee. sec. 106 of the indian evidence act, 1872, gives statutory recognition to this universally .....

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Oct 11 1999 (TRI)

Goodyear India Ltd. Vs. Income Tax Officer. (Asstt. Cit V.

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Oct-11-1999

..... or otherwise of such items. the second aspect of the case is regarding the reasonableness of the disallowance. the ao has disallowed rs. 17 lakhs which is based on a rationale analysis. the refers (sic) the addition of rs. 17 lakhs stands confirmed." 56. before us, the submission on behalf of the assessee was that it had itself disallowed and added .....

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Nov 09 1999 (FN)

Martinez Vs. Court of Appeal of Cal., Fourth Appellate Dist.

Court : US Supreme Court

Decided on : Nov-09-1999

..... right. accordingly, the judgment of the california supreme court is affirmed. it is so ordered. justice kennedy, concurring. to resolve this case it is unnecessary to cast doubt upon the rationale of faretta v. california, 422 u. s. 806 (1975). faretta can be accepted as quite sound, yet it does not follow that a convicted person has a similar right of .....

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