Conversion - Judgment Search Results

Waters Vs. Churchill

Court: US Supreme Court

..... conducted an objectively reasonable investigation into ballew s report about respondent churchill s conversation with perkins graham i believe that petitioners dismissal of churchill would have ..... despite the reasonable investigation petitioners believed that churchill said nothing disruptive in her conversation with perkins graham that they believed that churchill made some nondisruptive remarks to .....

Vishwanath S/O Karnuji Londhe Vs. the State of Maharashtra

Court: Mumbai

Reported in: 1996(1)BomCR641; 1995CriLJ2571; 1996(1)MhLj114

..... here was a panch who had asserted in the examination in chief regarding the whole conversation and had given a graphic description which description completely tallied with the description given by ..... pocket of the pant of the accused such admission therefore completely demolishes the theory of conversation as also completely demolishes the theory of the accused having accepted the money at the .....

Premier Brass and Metal Works (P.) Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1994)51ITD114(Mum.)

..... stated that the debit balance in the bhopal office represented conversion charges due but did not represent advances made at bombay ..... or purchased he also observed that merely because material for conversion was sent by the sister concerns the assessee must necessarily ..... he concluded that the material received by the assessee for conversion and lying with the assessee has no connection with the .....

income-tax Officer Vs. R. Krishnaswamy

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1995)54ITD145(Mad.)

..... in shares thereafter the cit a held that in view of the affidavits regarding conversion there was conversion of the shares from capital assets to stock in trade and he allowed the ..... interested parties we are inclined to agree with the departmental representative that the affidavits for conversion were motivated to avoid the taxes arising on capital gains the affidavits were made subsequent .....

G.T.C. Industries Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)LC487Tri(Delhi)

..... the asstt collector has held that it cannot be called conversion observing the function of the product the asstt collector ..... authorities have erred in not applying the marketing test conversion a general term description of processes or operations applied ..... process hence the process undertaken by the appellants constitute merely conversion of plain tipping paper into motley tipping paper therefore .....

Twenty First Century Printers Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)LC117Tri(Delhi)

..... machinery and process and says having decided to go in for an in line printing conversion equipment with its all round superiority over conventional sheet fed equipment the equipment finally ..... machinery and process it says having decided to go in for an in line printing conversion equipment which its all round superiority over conventional sheet fed equipment finally selected after scrutinising .....

Assistant Commissioner of Vs. Smt. Shantidevi Saraf

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1994)51ITD83(Mum.)

..... capital gains representing the difference between the cost price and the conversion price as he himself has considered the amendment to section ..... to be computed and taxed in respect of the excess of conversion price over the cost price meaning thereby that gross capital ..... as capital gains the difference between the sale price and the conversion price will however be treated as only business income 9 .....

Shanti Devi (Smt) and ors. Vs. State of Rajasthan and ors.

Court: Supreme Court of India

Reported in: JT1994(5)SC472; 1994(3)SCALE883; (1994)6SCC9; [1994]Supp3SCR1; 1995(1)LC67(SC)

..... the case set up was that the government invited by public notice applications for conversion of the agricultural lands into urban lands and regularisation of the construction made thereon ..... non agricultural lands and allotted the lands to the appellants under rajasthan land revenue allotment conversion and regularisation of agricultural lands rules 1981 for short the rules under section 17a .....

Kanti Bros. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1994)50ITD106(Hyd.)

..... that arises for consideration in this appeal is whether the conversion of raw groundnut oil into refined oil amounts to manufacture ..... refined oil the question that arises for consideration is whether the conversion of raw groundnut oil into refined oil is an activity ..... that the view taken by the commissioner appeals that the conversion of groundnut oil into refined oil amounts to manufacture or .....

Kumar Iron and Steel Pvt. Ltd. Vs. Commissioner of Taxes and ors.

Court: Guwahati

..... under the act the petitioner company also undertakes job works for conversion of billets into m s rounds on behalf of various ..... various owners who entrusted the petitioner to undertake the job of conversion of billets into m s rounds the petitioner submitted that the ..... manufacture himself those excess m s rounds at the time of conversion of billets into m s rounds the petitioner manufactured the .....