sheets/bards,
channels, flats, joists etc. used in fabrication of capital goods or
structural support for capital goods have been denied and
penalty imposed ... definition of 'capital goods' either as capital goods
or parts and accessories/components of the capital goods. The
supporting structures were erected
sheets/bards,
channels, flats, joists etc. used in fabrication of capital goods or
structural support for capital goods have been denied and
penalty imposed ... definition of 'capital goods' either as capital goods
or parts and accessories/components of the capital goods. The
supporting structures were erected
sheets/bards,
channels, flats, joists etc. used in fabrication of capital goods or
structural support for capital goods have been denied and
penalty imposed ... definition of 'capital goods' either as capital goods
or parts and accessories/components of the capital goods. The
supporting structures were erected
capital goods. Without such parts, accessories
and supports, the capital goods cannot be put to use and therefore have to
be considered as capital goods ... used for capital goods are given. The appellant contended that these
items qualify as capital goods, component, spares and accessories of capital
goods
capital
goods in which the balance quantity [11,516 MT minus 6,139
MT] was used. The Appellant got the said capital goods and
structures ... structure or a part thereof; or
8 Excise Appeal No.52466 of 2015
(b) laying of foundation or making of structures for
support of capital
Bagai in the Company will be
dependant on the actual capita structuring of the Company.
The basis adopted for the arriving at the quantum ... capital of Rs.72.90
crores.
(v) This 4.80% of notional shareholding is hereinafter
defined as Interim Notional Shareholding Percentage.
3) The capital structure
organised institutional framework for providing Housing Finance
structure through the establishment of appropriate institutions at
various levels that catalyse and mobilise the housing activity ... depositors;
(d) that the housing finance institution
has adequate capital structure and
earning prospects;
(e) that the public interest shall be
served by the grant
Page 21 of 28
Signing Date:20.12.2024
20:10:30
held as capital receipts and not income of the
assessee from any independent source ... setting up of business. These
were directly related to the capital structure of
business and were held to be capital in nature. We
agree with
alteration
in the Memorandum and Articles of Association or in its capital structure
without the written consent of the Lessor, relevant portion of which reads ... provisions of its Memorandum and Articles
of Association or in its capital structure without the written consent of the
Lessor, first had and obtained
receipts went to reduce the
cost of construction and therefore, were capital receipts
and not income of the assessee. Referring to the Tuticorin Alkali
Chemicals ... These receipts are inextricably linked with the setting up of the
capital structure of the assessee-company. They must, therefore, be viewed
as capital receipts
