Concept - Judgment Search Results

Deputy Commissioner of Income Tax Vs. Concept Data Management (P) Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2004)83TTJ(Delhi)621

1 this appeal has been filed by the department against the order of learned cit a dt 14th may 1999...

Commissioner of Income-tax Vs. Balarampur Commercial Enterprises Ltd.

Court: Kolkata

Reported in: (2003)183CTR(Cal)578,[2003]262ITR439(Cal)

..... mr jaydeb saha learned counsel for the revenue submitted that the concept of real income applies before the income accrues admittedly the assessee ..... interest did not accrue and as such it comes within the concept of real income exigible from taxation 5 this question had ..... of the previous year then the question might be otherwise the concept of reality of the income and the actuality of the situation .....

Sms Holdings Pvt. Ltd. Vs. Securities and Exchange Board of India

Court: SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

Reported in: (2004)49SCL117SAT

..... wholly irrelevant for the purpose of the regulations it is ex facie apparent that the concept of control under french law is limited and circumscribed as against which the regulations ..... scheme of the takeover regulations and submitted that there is no scope for borrowing the concepts and definitions from the legislations in foreign countries for regulating substantial acquisition of shares and .....

Coromandel Fertilisers Limited Vs. Dy. Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2004)90ITD344(Hyd.)

..... valuation of certain categories of assets does not militate against the concept of a slump sale when the undertaking as a functional ..... for the valuation of certain items do not detract from the concept of a slump sale there is an intervening period between ..... form and nebulous in character a going concern is a dynamic concept characterised by perennial change influenced by socio economic ecology a .....

Union of India (Uoi), South Central Railways Vs. Kurukundu Balakrishna ...

Court: Andhra Pradesh

Reported in: II(2004)ACC591; 2004ACJ529; 2004(1)ALD449; 2004(1)ALT100

..... of the claimants elaborate submissions were made on the general principles relating to the concept of negligence error of judgment foreseeability and prudent man principle of tortious liability vis ..... the social conditions and the lapses on part of the railway administration and the concept of public policy and the impact thereof while interpreting the expressions untoward incident accidental .....

Barbara Taylor Bradford Vs. Sahara Media Entertainment Ltd.

Court: Kolkata

Reported in: 2004(1)CHN448,2004(28)PTC474(Cal),[2003]47SCL445(Cal)

..... the actions the scenes the events the details and the portrayed conceptions serial by serial would match either substantially or at all ..... the idea expression dichotomy which is probably the most difficult concept in the law of copyright it is no longer universally ..... accepted that there is no copyright in ideas the concept that copyright does not protect ideas is found unacceptable by .....

P. Ravinder Vs. National Stock Exchange of India Ltd.

Court: Andhra Pradesh

Reported in: [2004]121CompCas275(AP); (2004)4CompLJ201(AP); [2004]49SCL43(AP)

..... about a tremendous change in the human history the whole concept of joint stock company is that innumerable small investors pool ..... on anglo saxem jurisprudence including india 22 while as a concept the shares of a company are freely transferable there are ..... coming into existence of the national stock exchange and the concept of dematerialisation of securities four statutory basis under the provisions .....

Kishore Rajaram Chhabria Vs. the Chairman Securities and

Court: SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

Reported in: (2003)46SCL385SAT

..... require addition or omission of words or introduction of new concepts whereby a person would be attached with the penal ..... chidambaram submitted that the 1994 regulations did not cover the concept of indirect acquisition of a company through acquisition of unlisted ..... words and application of the legislative intent to devoid of concept of purpose and object will render the legislature inane authorities .....

Shanmughan Vs. Vishnu Bharatheeyan

Court: Kerala

Reported in: AIR2004Ker143; 2003(3)KLT901

..... in the saving clause is the fundamental difference between juridical conceptions on which english law relating to trusts is based and ..... the reasoning is unsound trust and endowment are not unanimous concepts they are different nomenclatures trust is not required for creating ..... be set apart 7 the trust and endowment are different concepts altogether trust is an obligation annexed to ownership the word .....

Md. Zakir HussaIn Vs. State of Assam and ors.

Court: Guwahati

..... only the letter but also spirit of the basic and fundamental concepts of the constitution the present writ petition invites this court ..... the constitution is maintained should this court allow the age old concept of parliamentary supremacy to get diluted is one of the ..... 1scr1205 wherein the apex court has held as follows 7 the concept of toll is derived from english jurisprudence shorn of connotations .....