Charact - Judgment Search Results

S.P. Gupta Vs. President of India and ors.

Court: Supreme Court of India

Reported in: AIR1982SC149; 1981Supp(1)SCC87; [1982]2SCR365

..... the proposal itself oral or telephonic conversation while discharging important constitutional function affecting character and dignity of such high constitutional functionary as chief justice of a high ..... duty unless they can preserve the confidentiality of all communications to them regarding character reputation or antecedents of applicants for their consent claims for class privilege were .....

Commissioner of Income-tax Vs. Kalinga Otto (P.) Ltd.

Court: Kolkata

Reported in: (1981)25CTR(Cal)1,[1983]139ITR710(Cal)

..... the assessce gained an advantage which was of some endurance could not affect its revenue character learned advocate for the assessee stressed that no advantage beyond the advantage of earning ..... important considerations which led the judicial committee to consider the payment as having a revenue character the contrast was pointed out between the payment in question which exhausted itself and was .....

Commissioner of Income-tax, Gujarat-i Vs. Keshavlal Prabhudas Shah

Court: Gujarat

Reported in: (1981)24CTR(Guj)178; [1981]131ITR229(Guj)

..... in the firm and the shares in the company with the character of hindu undivided family hereinafter referred to as huf property in ..... property and the shares and on my income thereof with the character of joint hindu undivided family with the intention that the said ..... it purported to impress his share in the firm with the character of huf property was not valid in law and consequently ineffective .....

Davidson of India Private Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: (1982)27CTR(Cal)291,[1983]140ITR344(Cal)

..... trading receipt that sir andrew clark said must determine the character of the profit made by reason of their repayment in ..... originally bought and in some mysterious way have acquired a capital character in my opinion it does not make any difference that ..... utilised as circulating capital and it lost prima facie the character of capital which it originally bore different considerations would apply .....

Commissioner of Income-tax Vs. Bengal Mills and Steamers Presbyterian ...

Court: Kolkata

Reported in: [1983]140ITR586(Cal)

..... cash and other properties as and when acquired by the association were invested with the character of trust properties 6 the tribunal also rejected the contention of the departmental representative that ..... the contributions with unfailing regularity and in those circumstances the contributions were non recurring in character and could not be regarded as income in this connection mr balai pal refers to .....

Sri Thirupuranthakaswamy Devasthanam Represented by Its Executive Offi ...

Court: Chennai

Reported in: (1988)1MLJ26

..... follows the property which retains its original private and secular character whether or not dedication is complete would naturally be a ..... indicates an intention that the property should retain its original character and should merely be burdened with an obligation in favour ..... follows the property which retains its original private and secular character whether or not a dedication is complete is a .....

Nawn Estates Pvt. Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: (1982)26CTR(Cal)29,[1982]137ITR557(Cal)

..... for the sterilisation or destruction of a revenue yielding asset the character of such receipt could not be anything but capital there the ..... give interest as such or tomake any declaration as to the character of the purpose for which the treuhander had held the money ..... for requisition of assets that he received could not bear the character of a business then the supreme court dealing with the nature .....

income-tax Officer Vs. Smt. Rama Bai

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1983)3ITD393(Hyd.)

..... agricultural purposes the supreme court held that the determination of character of lard according to the purpose for which it was ..... not been shown that the lands were non agricultural in character the adjoining lands belonging to the parents of the assessee ..... building or an aerodrome runway etc thereon which alters the physical character of the land rendering it unfit for immediate cultivation 5 .....

Schad Vs. Borough of Mount Ephraim

Court: US Supreme Court

..... in attempting to accommodate a locality s concern to protect the character of its community life the court must remain attentive to ..... theater footnote 2 7 the record reveals very little about the character of most of these establishments and it reveals nothing at ..... adult motion pictures or peep shows not inconsistent with its basic character i simply cannot say with confidence that the addition of a .....

A.K. Roy ors. Vs. Union of India (Uoi) and ors.

Court: Supreme Court of India

Reported in: AIR1982SC710; 1982CriLJ340; 1981(4)SCALE1904; (1982)1SCC271; [1982]2SCR272

..... preventive detention laws were in their inception of a temporary character since they had a limited duration they were only extended ..... in fear the phrases political ends itself of an uncertain character and comprehends within its scope a variety of nebulous situations ..... available to an accused can therefore be of a different character than those available to the detenu consistently with reason and .....