Circulating - Judgment Search Results

Sri Srinivasa Sales Circulation Vs. State of Tamil Nadu

Court: Chennai

Reported in: [1976]38STC359(Mad)

..... covering letter which is as follows we are very glad to note that you have circulated our scheme by a time and thank you very much for the same according to ..... order formno 17435 d regd no sri srinivasa sales circulation regd no 11 gandhi street villivakkam madras 49 fromdear sirs as mentioned in your list .....

Sridhar Suar and anr. Vs. Jagannath Temple and ors.

Court: Supreme Court of India

Reported in: AIR1976SC1860; (1976)3SCC485; [1976]SuppSCR101

..... 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 .....

B. Prabhakara Rao Vs. Desari Panakala Rao and ors.

Court: Supreme Court of India

Reported in: AIR1976SC1803; (1976)3SCC550; [1976]3SCR1032

..... 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 .....

Gurdit Singh and ors. Vs. Munsha Singh and ors.

Court: Supreme Court of India

Reported in: AIR1977SC640; (1977)1SCC791; [1977]2SCR250

..... 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 .....

Assam Co-operative Apex Bank Ltd. Vs. Commissioner of Income-tax, Assa ...

Court: Guwahati

..... as follows gau quot the petitioners case and part of its circulating capital and accordingly any interest received on deposit of such ..... which amounts of the securities were stock in trade or circulating capital and which were the capital investments of the assessee ..... which amounts of the securities were stock in trade or circulating capital and which were the capital investments of the assessee .....

Assam Co-operative Apex Bank Ltd. Vs. Commissioner of Income-tax

Court: Guwahati

..... brief is that the securities in question are its trading assets and part of its circulating capital and accordingly any interest received on deposits of such securities would be trading income ..... appeals to the appellate assistant commissioner to determine which securities were stock in trade or circulating capital of the assessee and which securities were capital investments of the assessee bank as .....

Nathulal and ors. Vs. Union of India (Uoi) and ors.

Court: Rajasthan

Reported in: AIR1976Raj202; 1976(9)WLN238

..... newspaper navjyoti is published from jaipur in rajasthan and has wide circulation in this state it has not been denied by the petitioners ..... that the aforesaid hindi daily newspaper has wide circulation in rajasthan and in the area situated around or near the ..... is only that the said newspaper did not have a wide circulation in the village asind of which the petitioners are resident .....

Dungarlal Harichand Vs. State of Gujarat and ors.

Court: Gujarat

Reported in: AIR1977Guj23; (1976)GLR1152(GJ)

..... means of an advertisement in one or more newspapers published in the regional language and circulating within the jurisdiction of the local authority the local authority shall cause copies of such ..... that reason that publication in one or more newspapers published in the regional language and circulating within the jurisdiction of the local authority is prescribed there is a further requirement of .....

Commissioner of Income-tax Vs. Belpahar Refractories Ltd.

Court: Orissa

Reported in: [1977]109ITR667(Orissa)

..... part of the fixed capital of the business or part of its circulating capital fixed capital is what the owner turns to profit by ..... keeping it in his own possession circulating or floating capital is what he makes profit of by parting ..... the nature of capital expenditure and if it was part of its circulating capital it would be of the nature of revenue expenditure these .....

Commissioner of Income-tax Vs. Banshidhar Sewbhagawan and Co.

Court: Guwahati

..... part of the fixed capital of the business or part of its circulating capital fixed capital is what the owner turns to profit by ..... keeping it in his own possession circulating orfloating capital is what he makes profit of by parting with ..... the nature of capital expenditure and if it was part of its circulating capital it would be of the nature of revenue expenditure these .....