Circulating - Judgment Search Results

Prabodh Chandra Vs. Mohinder Singh

Court: Supreme Court of India

Reported in: AIR1971SC257; (1971)3SCC101

..... 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 .....

Shri Shiv Kirpal Singh Vs. Shri V.V. Giri

Court: Supreme Court of India

Reported in: AIR1970SC2097; (1970)2SCC567; [1971]2SCR197

..... fatal to the freedom of election the statute had provided for the inclusion of the circulation of false statements concerning the private character of a candidate amongst corrupt practices and dissemination ..... abundantly clear that the returned candidate had acted conjointly with his agent in publishing and circulating ex 5 as a result of which the election of the petitioner was materially affected .....

Commissioner of Income-tax, West Bengal Ii Vs. Ukhara Estate Zamindari ...

Court: Kolkata

Reported in: AIR1971Cal125,[1971]82ITR103(Cal)

..... which the owner keeps in his possession but turns to profits circulating capital however is turned over in the process of profit making ..... in real estate carries on his business is part of his circulating capital 31 in the facts of the present reference before us ..... there is no escape from the conclusion that the circulating capital of this company is the sub leasehold rights in these .....

Durlab Singh and ors. Vs. State

Court: Delhi

Reported in: 1974CriLJ1182; 7(1971)DLT152

..... codeof criminal procedure contains admissions which fastenhim with editorial responsibility for circulating thearticle why did he circulate the article if not for thepurpose of gaining ground with such ..... distributes publicly exhibits or in any manner puts into circulation orfor purposes of sale hire distribution publicexhibition or circulation makes produces orhas in his possession any obscene book .....

Babu Lal Vs. Sajjan Singh and anr.

Court: Supreme Court of India

Reported in: (1970)3SCC303

..... one premdas a worker for the jan sangh party and had asked their men to circulate that message in other villages with a view to dissuade the voters from exercising their ..... down by the jeep of sajjan singh other witnesses denied that such a rumour was circulated and they asserted that ldquo everything was as usual in the town of sanwer rdquo .....

Cds Financial Services (Mauritius) Limited, a Body Corporate Incorpora ...

Court: Mumbai

Reported in: [2004]121CompCas374(Bom); [2004]56SCL665(Bom)

..... for merger and to submit itsrecommendation foreign investors were keptappraised of the position by circulating statusnotes in respect of each of the three options inthe meeting of the board ..... foreign investors andvaluation report of abn amro was also circulated toall investors including foreign investors copiesof the draft agreements were also circulated tothem all this was done with the knowledge .....

Sutlej Cotton Mills Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1971]81ITR641(Cal)

..... unless it was proved that such remittances represented the normal flow of circulating capital from a branch to the head office or vice versa ..... from its agent had been used as fixed capital and not as circulating capital and therefore the profit on exchange was a capital profit ..... of bank monies the deposits received by it form part of its circulating capital and at the time of the theft may form part .....

Bombay Burmah Trading Corporation Ltd. Vs. Commissioner of Income-tax, ...

Court: Mumbai

Reported in: [1971]81ITR777(Bom)

..... owner turns to profit by keeping it in his own possession circulating capital is what he makes profit of by parting with it ..... and letting it change masters accordingly circulating capital is capital which is turned over and in the process ..... of being turned over yields profit or loss circulating capital is accordingly the same as stock in trade or trading .....

Western India Oil Distributing Co. Ltd. Vs. Commissioner of Income-tax

Court: Mumbai

Reported in: [1970]77ITR140(Bom)

..... since the moneys belonging to the lenders were to be the finance and or the circulating capital for procreation of the imports and would continue to remain sunk in the imported ..... and interest payable under the agreements would have been recurrent liability to be discharged from circulating capital similarly the loans advanced under the agreements were also liabilities to be discharged from .....

Jones Vs. State Bd. of Ed. of Tennessee

Court: US Supreme Court

..... proceeding we learn that there was notice and that there were hearings the charge was circulating the leaflet which clearly was a first amendment right as we said in tinker v ..... determination of the first amendment claims cf freedman v maryland 380 u s 51 the circulation did not disrupt a classroom or any other university function it would seem therefore that .....