Circulating - Year 1965 - Judgments

Jun 03 1965 (HC)

Kenchia and ors. Vs. State Level Recruitment Committee, Government of ...

Court: Karnataka

Decided on: Jun-03-1965

Reported in: AIR1966Kant36; AIR1966Mys36

..... added in accordance with the resolution passed by the international convention for the suppression and circulation of and traffic in obscene publications signed at geneva on behalf of the governor ..... added in accordance with the resolution passed by the international convention for the suppression and circulation of and traffic in obscene publications signed at geneva on behalf of the governor .....

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May 04 1965 (SC)

Mohd. Mahmood and anr. Vs. Tikam Das and anr.

Court: Supreme Court of India

Decided on: May-04-1965

Reported in: AIR1966SC210; [1966]1SCR128

..... when it is referrable to fixed capital or capital assets as against payment referrable to circulating capital or stock in trade this test also is not capable of being treated as .....

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Oct 14 1965 (SC)

Yenumula Mallu Dora Vs. Peruri Seetharatnam and ors.

Court: Supreme Court of India

Decided on: Oct-14-1965

Reported in: AIR1966SC918; [1966]2SCR209

..... and that must include the freedom of propagation of ideas ensured by the freedom of circulation romesh thappar v state of madras 1950 s c r 594 brijbhushan v the state .....

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Jan 11 1965 (HC)

S.F. Engineer and ors. (a Firm) Vs. Commissioner of Income-tax, Bombay ...

Court: Mumbai

Decided on: Jan-11-1965

Reported in: (1965)67BOMLR394; [1965]57ITR455(Bom)

..... makes profit by parting with it or letting it change masters circulating capital is capital which is turned over yields profits or ..... was obtained and the expenditure incurred was a part of the circulating or floating capital of the assessee 19 in our opinion therefore ..... the loan therefore was a ordinary incident of the trade where circulating capital or stock in trade is held by borrowing temporary .....

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Dec 22 1965 (HC)

Lalsing Keshrising Rehvar Vs. Vallabhdas Shankerlal thekdi and ors.

Court: Gujarat

Decided on: Dec-22-1965

Reported in: (1966)7GLR753

..... for regular subscribers his services were engaged by the swatantra party the newspaper had some circulation in the area which constituted the bayad malpur constituency malvi was publishing pamphlets and articles ..... also stands contradicted by the fact that the original ex 115 was meant to be circulated amongst the voters of malpur bayad constituency the witness also stands contradicted by an .....

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Dec 22 1965 (HC)

Lalsing Keshrising Rehvar Vs. Vallahdas Shankerlal thekdi and ors.

Court: Gujarat

Decided on: Dec-22-1965

Reported in: AIR1967Guj62; (1966)GLR753

..... for regular subscribers his services were engaged by the swatantra party the newspaper had some circulation in the area which constituted the bayad malpur constituency malvi was one publishing pamphlets and ..... also stands contradicted by the fact that the original ex 115 was meant to be circulated amongst the voters of malpur bavad constituency the witness also stands contradicted by an independent .....

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Jul 21 1965 (HC)

Arvind Mills Ltd., Ahmedabad Vs. State of Gujarat and ors.

Court: Gujarat

Decided on: Jul-21-1965

Reported in: (1966)0GLR156

..... understood in the area in which such establishment is situated and circulating therein or in such other manner as may be prescribed ..... understood in the area in which the establishment is situate and circulating in it he urged that employees who are working in ..... two newspapers in the language commonly understood in that area and circulating therein it would normally be likely to reach the employee .....

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Oct 22 1965 (HC)

Gangadhar Baijnath Vs. Commissioner of Income-tax, Lucknow.

Court: Allahabad

Decided on: Oct-22-1965

Reported in: [1966]60ITR626(All)

..... is to take the classical economists distinction between fixed capital and circulating capital receipts in respects of the former are not brought into ..... what is retained by the owner and turned to profit while circulating capital is parted with in order to yield profit according ..... to this test the firms share in the partnership was circulating capital and not fixed capital it made a profit by .....

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Mar 27 1965 (HC)

Lakshmiratan Cotton Mills Co. Ltd. Vs. Commissioner of Income-tax, U. ...

Court: Allahabad

Decided on: Mar-27-1965

Reported in: [1966]61ITR744(All)

..... is against capital in this case the test of fixed or circulating capital was laid down where the expenditure is to bring ..... their existing business the expenditure ought to be debited to the circulating capital rather than to the fixed capital which is employed in ..... new ltd v thurgood where the court preferred the test of circulating capital as distinct from fixed capital in in re benarasidas jagannath .....

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Jan 21 1965 (HC)

Commissioner of Income-tax, Bombay City I Vs. Ciba Pharma Private Limi ...

Court: Mumbai

Decided on: Jan-21-1965

Reported in: (1965)67BOMLR792; [1965]57ITR428(Bom)

..... no avail that one may go to the test of fixed or circulating capital and consider whether the expenditure incurred was part of the ..... fixed capital of the business or part of its circulating capital if it was part of the fixed capital of the business ..... the nature of capital expenditure and if it was part of its circulating capital it would be of the nature of revenue expenditure these tests .....

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