Circulating - Judgment Search Results

State of Madhya Pradesh Vs. Firm Gappulal and ors.

Court: Supreme Court of India

Reported in: AIR1976SC633; (1976)1SCC791; [1976]2SCR1041; 1976(8)LC182(SC)

..... 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 .....

Supdt. of Central Excise and ors. Vs. Ayyangar Match Works and ors.

Court: Supreme Court of India

Reported in: AIR1976SC1003; (1976)1SCC716; [1976]2SCR868; 1976(8)LC137(SC)

..... 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 .....

Pratap NaraIn Singh Deo Vs. Srinivas Sabata and anr.

Court: Supreme Court of India

Reported in: AIR1976SC222; 1976LabIC222; (1976)ILLJ235SC; (1976)1SCC289; [1976]2SCR872; 1976(8)LC139(SC)

..... 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 .....

Commissioner of Income-tax Vs. Lionel Edwards (P.) Ltd.

Court: Kolkata

Reported in: [1977]108ITR412(Cal)

..... a view to making it up into a finished product is circulating capital and so are the shares stocks and securities acquired ..... of trafficking in investments and the securities should be treated as circulating capital and not fixed assets 22 the contentions of mr ..... fixed assets and current assets and not between fixed capital and circulating capital the statement of law in buckley buckley on the .....

Bigelow Vs. Virginia

Court: US Supreme Court

..... a virginia statute making it a misdemeanor by the sale or circulation of any publication to encourage or prompt the processing of ..... virginia statute that made it a misdemeanor by the sale or circulation of any publication to encourage or prompt the procuring of ..... weekly associates of charlottesville it was issued in that city and circulated in albemarle county with particular focus on the campus of .....

Aberdeen and Rockfish R. Co. Vs. Scrap

Court: US Supreme Court

..... that environmental issues pervaded the hearings held and that all draft impact statements were circulated before the hearings thus indicating that procedurally the nepa was thoroughly complied with to ..... hearings held both oral and written and all draft impact statements in existence were circulated before the hearings procedurally nepa was thus thoroughly complied with through october 4 1972 .....

Ashok Dulichand Vs. Madahavlal Dube and anr.

Court: Supreme Court of India

Reported in: AIR1975SC1748; (1975)4SCC664; [1976]1SCR246; 1975(7)LC601(SC)

..... election prospects of respondent no 2 the leaflet was stated to have been very widely circulated and distributed throughout the constituency every sentence of the leaflet it was added contained ..... leaflet relates to personal character of respondent no 2 d whether the leaflet was widely circulated and distributed throughout the constituency and it was calculated to prejudice the election prospects of .....

The Workmen of Indian Standards Institution Vs. the Management of Indi ...

Court: Supreme Court of India

Reported in: AIR1976SC145; [1975(31)FLR358]; (1976)ILLJ33SC; (1975)2SCC847; [1976]2SCR138

..... to members on all matters connected with standardization and to print publish issue and circulate such periodicals books circulars leaflets and other publications as may seem conducive to any ..... classified subject catalogues for consultation and retrieval of information on standardization it also prepares and circulates for the benefit of its users a monthly list of current published information on .....

Commissioner of Income-tax Vs. Rupsa Rice Mill

Court: Orissa

Reported in: [1976]104ITR249(Orissa)

..... part of the fixed capital of the business or part of its circulating capital 8 the supreme court in its turn in assam bengal cement ..... 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 .....

The Commissioner of Income Tax Vs. Bikaner Gypsums Ltd.

Court: Rajasthan

Reported in: 1975(8)WLN975

..... dairy society ltd 12 tc 1 whether the capital was fixed or circulating john smith and son v moore h m inspector of taxes 12 ..... few months it was held that as the company were not buying circulating capital i e coal but were acquiring rights in land which enabled ..... it to obtain circulating capital the payment was of a capital nature 16 it may also .....