account various valuables as undisclosed. In last, the assessed has appealed for telescoping of the income earned in a particular year and the same should ... telescoped in regard to another year's income.
3. Brief facts of the case are that a search and seizure operation was conducted
Defendant claims to have independently, honestly
adopted the trademark CLINOXID by telescoping the
prefix CLIN from the generic drug CLINDA MYCIN
and suffix OXIDE from ... customary in the pharmaceutical trade to coin a trade by
telescoping two or more letters of the generic drug
name to indicate to the doctors
assessee in different construction projects undertaken by it. The benefit of
telescoping was given to the assessee, which resulted in a relief ... were to be set off against each other, thus giving
benefit of telescoping to the assessee. It was also submitted that by applying the
rule
Page 2 of 10
damages for unauthorised occupation of Railway accommodation at
telescopic penal charges will be applicable from 1st September, 2018; (xii)
however ... thereof; (xv) on 5th February, 2020, the
petitioner applied for waiver of telescopic penal charges on the ground that
the petitioner at Gorakhpur
with respect to addition of
Rs.4 lakhs on the ground of telescoping?
(c) Whether the order of the Ld. ITAT erred in deleting ... covered by the undisclosed income of the assessee
on account of telescoping?
(b) Whether the Ld. ITAT was correct in law and on merits
injury to major
vessels namely iliac vessels. There was no loss of
telescopic vision during the procedure, and the
bleeding was finally controlled using Polymer ... robotic
dissection because the surgeon felt that there was
no loss of telescopic vision and bleeding was
under control. Second episode of bleeding
occurred
income
of `20 lakhs during the survey and that had to be telescoped in
the trading addition made by the Assessing Officer which the
Assessing ... view that the assessee was entitled to
telescope the amount already surrendered during survey.
5. The matter was carried out further by the assessee before
Dutta, Wg. Cdr. (Retd.) for the clearance of 1041 cartons
containing "Telescopic Channels ... July, 2008.
The consignment was declared to contain 1041 cartons
containing "Telescopic Channels
220T MC - Tyre mounted telescopic crane 1
3 80T MC - Tyre mounted telescopic crane 2
4 Low Bed Trailer - VOLVO 2
5 High Bed Trailers ... Yard Crane Package.
S.No. Description Qty
1 180T MC - Tyre Mounted Telescopic Crane 1
2 100T MC - Tyre Mounted Telescopic Crane 2
3 Palfinger
with respect to addition of
Rs.4 lakhs on the ground of telescoping?
(c) Whether the order of the Ld. ITAT erred in deleting ... covered by the undisclosed income of the assessee
on account of telescoping?
(b) Whether the Ld. ITAT was correct in law and on merits