Circulating - Judgment Search Results

Deputy Commissioner of Sales Tax Vs. K.P.M. Kunhammed

Court: Kerala

Reported in: [1978]42STC298(Ker)

v p gopalan nambiyar c j 1 these tax revision cases have been preferred by the state against the assessment...

Gurubasappa Gurupadappa Vs. State of Karnataka and ors.

Court: Karnataka

Reported in: 1979CriLJ294

..... 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 .....

Smt. Pushpapriyadevi and ors. Vs. the State of Maharashtra and anr.

Court: Supreme Court of India

Reported in: AIR1978SC1076; (1978)2SCC534; [1978]3SCR578; 1978(10)LC456(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 .....

Smt. Vidyawati and ors. Vs. Collector of Agra and ors.

Court: Supreme Court of India

Reported in: AIR1979SC733; (1979)4SCC153; 1979(11)LC158(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 .....

Mrs. Maneka Gandhi Vs. Union of India (Uoi) and anr.

Court: Supreme Court of India

Reported in: AIR1978SC597; (1978)1SCC248; [1978]2SCR621

..... working journalists conditions of service and miscellaneous act 1955 namely the tendency to curtail circulation and thereby narrow the scope of dissemination of information fetters on the petitioners freedom ..... the impugned policy upon the newspapers was direct control and restriction of growth and circulation of newspapers the newsprint policy infringed freedom of speech and expression and was hence .....

M.P. State Co-operative Bank Ltd. Vs. Addl. Commissioner of Income-tax

Court: Madhya Pradesh

Reported in: (1979)8CTR(MP)361; [1979]119ITR327(MP); 1979MPLJ458

..... not form part of the assessee s stock in trade or circulating capital and therefore the interest from these investments did not amount ..... or discounting hundies or issuing demand drafts that is how the circulating capital is employed and that is the normal course of ..... by depositors or other transactions as is the case with the circulating capital or stock in trade having regard to the aforesaid features .....

State of Uttar Pradesh Vs. Batuk Deo Pati Tripathi and anr.

Court: Supreme Court of India

Reported in: 1978CriLJ839; 1978LabIC839; (1978)2SCC102; [1978]3SCR131; 1978(10)LC237(SC)

..... following matters the judge in the administrative department shall consult the administrative committee either by circulating the papers connected with the matter together with his own opinion or recommendation thereon ..... of the practical difficulties involved in a consideration by the whole court even by circulation of every day to day matter pertaining to control over the district and subordinate .....

Khandelwal Brothers Pvt. Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1979]117ITR452(Cal)

..... the assessee so chooses the accrual can be treated as his circulating capital and utilised in the usual course of his business ..... amount lying in the hands of its foreign agents as its circulating capital and therefore any accrual thereto by reason of exchange ..... of its trade receipts whereafter it was used throughout as its circulating capital and was available for the purpose of meeting the assessee .....

Commissioner of Income-tax (Central) Vs. Rishabh Investment Ltd.

Court: Kolkata

Reported in: [1979]117ITR962(Cal)

..... necessary to draw an exact line of demarcation between fixed and circulating capital since adam smith drew the distingtion in the second book ..... case before us the appellant of course made profit with circulating capital by buying coal under the contracts he had acquired from ..... by retaining them that he was able to employ his circulating capital in buying under them i am accordingly of opinion that .....

First Nat'l Bank of Boston Vs. Bellotti

Court: US Supreme Court

..... stations in those same centers and others a newspaper chain news magazines with nationwide circulation national or worldwide wire news services and substantial interests in book publishing and distribution ..... u s 809 expense of the officers directors stockholders or anyone else interested in circulating the corporate view on matters irrelevant to its business the governmental interest in regulating .....