Character - Judgment Search Results

Sharad Holding Leasing P. Ltd. Vs. Asstt. Commissioner of It

Court: Income Tax Appellate Tribunal ITAT Pune

..... authorized share capital would automatically cease to be share application money and would assume the character of deposit it was submitted that the said contention was based on assumption that as ..... the excess amount received would automatically cease to be share application money and would assume character of deposit according to the assesses this observation itself leads to only a technical breach .....

Rakesh Kumar Sharma and ors. Vs. State of U.P. and anr.

Court: Allahabad

Reported in: 2004(3)AWC2234

..... laid down by it in such situations the determination of price may acquire a quasi judicial character otherwise price fixation is generally a legislative activity we also wish to clear a misapprehension ..... state government in issuing the notifications under section 11 of the act is legislative in character must be accepted therefore we hold that the state government while issuing a notification under .....

Sharad Holding Leasing (P.) Ltd. Vs. Asstt. Cit, Cir. 1(1)

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2005)95ITD336(Pune.)

..... authorized share capital would automatically cease to be share application money and would assume the character of deposit it was submitted that the said contention was based on assumption that as ..... the excess amount received would automatically cease to be share application money and would assume character of deposit according to the assessee this observation itself leads to only a technical breach .....

In Re: Uae Exchange Centre Llc

Court: Authority for Advance Rulings

Reported in: (2004)268ITR9AAR

..... purpose of carrying on for an enterprise any other activity of a preparatory or auxiliary character the word auxiliary in common english usage means helping assisting or supporting the main activity ..... purpose of carrying on for the enterprise any other activity of a preparatory or auxiliary character 24 to summarise the expression permanent establishment means a fixed place of business through which .....

Shri V.C. Nannapaneni Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2005)94ITD309(Hyd.)

..... only incidental to the business the compensation received has to be treated as revenue in character he also referred to various other case law wherein the aforementioned principles were reiterated by ..... and thus the amount received both by the company and the individual would partake the character of revenue receipt explaining further it was submitted that natco manufactured and marketed 150 products .....

Ranga Reddy District Sarpanches' Association and Ors. Vs. Government o ...

Court: Andhra Pradesh

Reported in: 2004(2)ALD1; 2004(1)ALT659

..... alone to the exclusion of other constitutional values emphasis 70 the republican character of the government guaranteed by our constitution assures accountability such accountability enforced ..... amount to state control directed at destruction and emasculation of the panchayats essential character of being institutions of self government without redeeming constitutional justification and legitimacy .....

North East Pure Drink Pvt. Ltd. Vs. State of Assam and ors.

Court: Guwahati

..... process of cutting of heads and tails peeling deveining cleaning and freezing retain their original character and identity or become another distinct commodity the court observed that the test is ..... tails peeling deveining cleaning and freezing will also be regarded as not retaining their original character and identity or become another distinct commodity likewise printing of names and logos on .....

Dilbhajan Singh Vs. State of Punjab

Court: Punjab and Haryana

Reported in: 2004CriLJ3152

..... sexual inter course with two boys with object to demolish her credibility and establish her character being immoral this prayer of the defence counsel was strongly opposed by the public ..... putting of questions in the cross examination of the prosecutrix pertaining to her general immoral character whereas the petitioner merely wished to place on record an important piece of evidence regarding .....

Siddheshwar Sahakari Sakhar Karkhana Ltd. Vs. Cit

Court: Supreme Court of India

Reported in: [2004]139TAXMAN434(SC)

..... by the learned senior counsel appearing for the respondent department that the true nature and character of receipt has to be taken into account notwithstanding the nomenclature used or the accounting ..... material the conclusion does not necessarily follow that all such realizations get impressed with the character of revenue receipts giving rise to taxable income in the hands of the assessee it .....

Praveen Kumar and anr. Vs. JaIn Vishva Bharati Institute and anr.

Court: Rajasthan

Reported in: RLW2004(4)Raj2528; 2004(4)WLC219

..... of the corporation it would afford some indication of the corporation being impregnated with governmental character and there also existed deep and pervasive control 20 in all india sainik schools ..... country in vibhu kapoor s case merely because the body was discharging functions of governmental character which the requirement is that it should be established for discharging the function fundamental .....