Active - Judgment Search Results

Blue Star Engineering Co. (Bombay) (P.) Ltd. Vs. Commissioner of Incom ...

Court: Mumbai

Reported in: [1969]73ITR283(Bom)

..... continuity between the business of the non resident and the activity in the taxable territories as stray or isolated transaction ..... commercial connection is really and intimately connected with the business activity of the non resident in the taxable territories and ..... exporters it went much further and concerned itself with the activity of procuring raw material itself the assessee s part corresponded .....

K.S. Films Vs. the State of Maharashtra

Court: Mumbai

Reported in: [1969]23STC121(Bom)

..... not be held liable 9 the argument is that the activities of the applicants are directed towards the production of cinematograph ..... of the word business necessarily implies a continuous course of activities carried on for commercial purposes generally with the intention of ..... the goods are purchased must form part of the integrated activity of buying and disposal thus a nexus must be established .....

Morse Vs. Boswell

Court: US Supreme Court

..... wide variety of events might encompass each term indeed the very summoning of reserves to active duty might itself be sufficient to constitute the condition subsequent but where he enlistment contract ..... contains a provision that active duty is only required in time of war or of national emergency declared by congress .....

Shri Laxmi Printing and Dyeing Works Pvt. Ltd. Vs. Commissioner of Inc ...

Court: Mumbai

Reported in: [1968]70ITR148(Bom)

..... for the processing and finishing work which was always the business activity of the assessee company and although in the carrying out ..... case for his proposition that the nature of the activity as a business activity does not change because the assessee does not himself ..... entered into would again not change the nature of the business activity as we have already pointed out earlier all transactions and .....

Grosso Vs. United States

Court: US Supreme Court

..... united states supra were directed almost exclusively to individuals inherently suspect of criminal activities violated petitioner s privilege against self incrimination secured by the fifth amendment ibid ..... associated with the excise tax are directed wholly to past and present wagering activities they lack even the illusory prospectivity which characterizes the special occupational tax and .....

Marchetti Vs. United States

Court: US Supreme Court

..... lists of those who have paid the occupational tax petitioner whose alleged wagering activities subjected him to possible state or federal prosecution contended that the statutory requirements ..... the constitutional privilege is meaningfully waived merely because those inherently suspect of criminal activities have been commanded either to cease wagering or to provide information incriminating to .....

J. G. Ingram and Son Ltd. Vs. Callaghan (inspector of Taxes).

Court: Kolkata

Reported in: [1969]74ITR282(Cal)

..... and distribution organisation was merely ancillary to that main trading activity it is in my view quite false to suggest that ..... that the business was permanently discontinued when this change of activity started in september or it may be may 1961 i ..... the taxpayers business was paid off and in fact the taxpayers activities then ceased from september of that year products indistinguishable from .....

Maryland Vs. Wirtz

Court: US Supreme Court

..... producing goods for commerce their employer contended that since manufacturing is itself an intrastate activity congress had no power to regulate the wages and hours of manufacturing employees the ..... principles of federalism raise no limits to the commerce power where regulation of state activities are concerned could congress compel the states to build superhighways crisscrossing their territory in .....

The State of Gujarat Vs. Surat Panjarapole

Court: Gujarat

Reported in: [1969]23STC57(Guj)

..... exist the characteristics of volume frequency continuity and system indicating an intention to continue the activity or carrying on the transactions for a profit their lordships pointed out that no ..... sales tax legislation in its ordinary restrictive meaning by considering the essential nature of the activity in the present case the institution before as is a panjarapole institution and admittedly .....

Jewell Filter Co. Ltd. Vs. State of West Bengal and ors.

Court: Kolkata

Reported in: (1969)IILLJ221Cal

..... without really intending to close the business and are carrying on the same business and activity through another unit namely paterson engineering company india private ltd these facts it was argued ..... government of india wrote to the petitioner that as the petitioner had closed down its activities permanently its name had been removed totally from the list of approved contractors maintained by .....