noting's denoted the cash
receipts and that such term was used to avoid unwarranted attention.
Likewise, Shri S Arjun ... maintained by the accounts
team
am and was predominantly used by him and the excel sheet named
'project payables final (EB)'
(EB) contains
separate / individual undertaking of its own. The
auditorium has been put to use regularly for school functions and activities as
evidenced by the invitations ... only the secondary use of the auditorium whereas the primary and predominant
use remained education.
11. The ld.AR then placed reliance on the following
holding
bracket made of cast iron. This had replaced the
Alluminium brackets used earlier. This has resulted in
upgradation to reduce friction and wear ... curl them at the same time.
Earlier, single cap curling was predominantly used. This
modification has resulted in substantial improvement in
efficiency.
(b) The design
from the facts that the house property was partially used for
residential purpose and partially used for let out purpose and income from
house property ... commercial one, but in reality the house property has been
predominantly used for residential purpose of the assessee. Therefore, on
the basis of evidences
payment of rent must necessarily be an
agreement or arrangement predominantly for use of land or
building, then TDS has to be deducted
which is not in consonance with
the words used by the legislation, where the predominant activity
carried on was akin to a business or trade ... cess or fee or any
other consideration, irrespective of the nature of use
or application, or retention, of the income from such
activity ;
Provided further
Trust and
predominant activity carried out during these assessment years, it is
abundantly clear that the Trust is carrying out predominantly GPU
activities by running ... cess irrespective of the nature of use
or application of the income of such activity. Since, the predominant
activity of the assessee's Trust
Trust and
predominant activity carried out during these assessment years, it is
abundantly clear that the Trust is carrying out predominantly GPU
activities by running ... cess irrespective of the nature of use
or application of the income of such activity. Since, the predominant
activity of the assessee's Trust
Trust and
predominant activity carried out during these assessment years, it is
abundantly clear that the Trust is carrying out predominantly GPU
activities by running ... cess irrespective of the nature of use
or application of the income of such activity. Since, the predominant
activity of the assessee's Trust
Trust and
predominant activity carried out during these assessment years, it is
abundantly clear that the Trust is carrying out predominantly GPU
activities by running ... cess irrespective of the nature of use
or application of the income of such activity. Since, the predominant
activity of the assessee's Trust
