assesses, it is said, are dealers in scientific instruments, telescope, magnifiers, microscope, etc. The assessing officer, viz., the Commercial Tax Officer, Triplicane-I, Assessment Circle ... TNGSTA"). Entry 8 included in its fold, "binoculars, telescopes and opera glasses". The assessee-dealers' claim is that : theodolite
directed to be deleted.
b) The plea of the appellant regarding telescoping of excess jewellery is
rejected because of lack of any documentary evidence ... setting aside the order of
the CIT(A) on the issue of telescoping of deficit in the explained cash for
making payment towards purchase
strawboard" was classified under Clause 2 of the standard telescopic classification without any wagon load scale, so that the same class rate applied ... will apply. It is by virtue of this power that the standard telescopic class rates, which are to be found in Rule
selling antique articles and he is in possession of three Monocular
[Telescope], namely, Monocular-1[Kelvin & Hughes 1818 year],
Monocular-2[Telescope] and Monocular ... London-
1940] for three generations and the value of the three Monocular
[Telescope] are around Rs.1 Crore. For the purpose of selling, the three
that the credits in capital account, offered as
business income should be telescoped for the
purpose of arriving net income and whereby
confirmed double addition ... addition under the head business of sale of
paddy and rice without telescoping the credits in
capital account, offered as business income for the
purpose
handing over of 2 Nos., of tyre mounted transfer cranes with telescopic spreaders and supply of one number additional telescopic spreader. An agreement was entered ... handing over of 2 Nos., tyre mounted transfer crane with 2 telescopic spreaders one for each cranes and for the supply of one number additional
assessee's statement that the gross profit addition should be telescoped with the addition made for cash credit. In that view he sustained ... appeal before the Tribunal contending that the AAC was in error in telescoping the gross profit addition with the addition made on cash credit
Whether the Tribunal was right in directing the Assessing Officer to telescope the addition relating to the unexplained credit of Rs.2,67,200/- against ... being disallowed, the credit addition of Rs.2,67,200/- should be telescoped against the same and accordingly, directed the Assessing Officer to telescope this
multiple functions of the movement. The survey system also consist of powerful telescopic laser theodolite which is used also for night surveying. In short ... First Schedule Part F 14.
Binoculars, monoculars, opera glasses, other optical telescope, astronomical instruments, microscopes, binocular microscopes, magnifying glasses, diffraction apparatus and mountings therefor including
company name 'Kivi' and the suffix
'MIXIDE' by telescoping the letters from the names of said two
ingredients of the drug
