Characterization - Judgment Search Results

Knb Investments (P.) Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Hyderabad

and purposeful all the six different items should satisfy the character of income so as to be taxed under section 28

Knb Investments (P) Ltd. Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2001)79ITD238(Hyd.)

therefore the preferential allotment of shares does not partake the character of a business transaction as the event was not a

Knb Investments (P) Itd. Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2004)89TTJ(Hyd.)561

in section 28 iv is a real benefit in the character of a positive income it cannot be negative or unreal

S. Bharat Kumar and Others Vs. Government of Andhra Pradesh and Others

Court: Andhra Pradesh

Reported in: 2000(6)ALD217; 2000(6)ALT1

act is a policy matter of legislative or sub legislative character and principles of natural justice need not be followed before

Videsh Sanchar Nigam Ltd. Vs. Joint Commissioner of Income Tax

Court: Mumbai

Reported in: (2001)69TTJ(Mumbai)882

transaction which is the source of the receipt and the characterisation of the receipt by them are of little consequence the

Videsh Sanchar Nigam Ltd. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)81ITD456(Mum.)

opinion of the learned authors mr kapila submitted that the character of the payment in question is that of securing a

Apprendi Vs. New Jersey

Court: US Supreme Court

..... offense necessarily involves a finding so integral to the charged offense that it must be characterized as an element thereof and 2 the significantly increased sentencing range triggered by the ..... it plainly refutes the court s expansive reading of mullaney indeed the defendant in patterson characterized mullaney exactly as the court has today and we rejected that interpretation mullaney s holding .....

Mitchell Vs. Helms

Court: US Supreme Court

..... n 7 finding no material statutory violation of the supplantation restriction ante at 835 characterizing violations of secular content restriction as scattered and de minimis as i shall explain ..... requisite state of government equipoise between the forbidden encouragement and discouragement of religion to characterize a benefit or aid as secular and to indicate evenhandedness in distributing it as .....

Hill Vs. Colorado

Court: US Supreme Court

..... or not harassing of each individual movement within the 8 foot boundary such individualized characterization of each individual movement is often difficult to make accurately a bright line ..... matter of importance to society the range of activities proscribed by 3448 whether characterized as picketing or loitering or otherwise embraces nearly every practicable effective means whereby those .....

Williams Vs. Taylor, Warden

Court: US Supreme Court

..... childhood and abuse and his limited mental capacity it is also unreasonable to characterize the additional evidence as coming from mostly relatives as stated supra bruce elliott a respected ..... all such judges occasionally commit error they make decisions that in retrospect may be characterized as unreasonable indeed it is most unlikely that congress would deliberately impose such a requirement .....