Conversion - Judgment Search Results

Frigoscandia Winner Food Process Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Indore

Reported in : (2001)79ITD357Indore

..... liability in this scheme as specific provision has also been made for modification in the conversion certificate if the assessed tax is modified by an order in reassessment appeal revision or ..... the aforesaid circular of the central board of direct taxes because before issuing a final conversion certificate the authorities concerned have to make detailed verification we are therefore of the view .....

Frigoscandia Winner Food Process Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Indore

..... can only be allowed in those previous years in which conversion was granted merc grant of the provisional eligibility certificate ..... and the scheme pertaining to the rules for granting conversion certificate and the assessing officer has allowed the claim ..... aforesaid circular of the cbdt becouse before issuing a final conversion certificate the authorities concerned have to make detailed verification .....

Frigoscandia Winner Food Process Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Indore

..... can only be allowed in those previous years in which conversion was granted mere grant of the provisional eligibility certificate ..... specific provision has also been made for modification in the conversion certificate if the assessed tax is modified by an ..... aforesaid circulars of the cbdt because before issuing a final conversion certificate the authorities concerned have to make detailed verification .....

Deputy Commissioner of Income Tax Vs. Crest Hotels Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... the three appeals is against holding that capital gains on conversion of capital asset into stock in trade being immovable ..... plan including smallest and minutest specification are complied with 3 conversion from capital asset to stock in trade being done in ..... the legislature in its wisdom considering the fact that on conversion only notional income has arisen postponed the tax liability thereon .....

Deputy Commissioner of Vs. Crest Hotels Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2001)78ITD213(Mum.)

..... of construction as per approved plan including smallest and minutest specification are complied with 3 conversion from capital asset to stock in trade being done in assessment year 1987 88 provisions ..... the learned commissioner of income tax appeals has rightly upheld that the capital gain on conversion of capital assets into stock in trade being immovable properties arises only when possession of .....

Commissioner of C. Ex. and Cus. Vs. Arlabs Limited

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(122)ELT470Tri(Mum.)bai

..... notification exempting duty on intermediate product does not have any bearing upon whether the conversion of such an intermediate product into a final product amounts to manufacture in ..... acceptable 7 the departmental representative relies upon note 6 to chapter 32 providing that conversion of standardised and unformulated and unprepared forms into formulated standardised and prepared forms shall .....

M.B. Chemicals Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Pune

Reported in : (2000)76ITD1(Pune.)

..... of industrial mineral amp chemicals supra wherein it had been decided that the activity of conversion of the copper sulphate powder into crystals is not manufacture however the learned counsel ..... converted into candy sugar its identity as sugar has not been lost while considering whether conversion of pineapple fruit into pineapple slices amounted to manufacture answering the question in the negative .....

M.B. Chemicals Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Pune

Reported in : (2001)76ITD1(Pune.)

..... of industrial mineral amp chemicals supra wherein it had been decided that the activity of conversion of the copper sulphate powder into crystals is not manufacture however the learned counsel ..... converted into candy sugar its identity as sugar has not been lost while considering whether conversion of pineapple fruit into pineapple slices amounted to manufacture answering the question in the negative .....

M. B. Chemicals Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Pune

..... chemicals vs state of maharashtra supra wherein it had been decided that the activity of conversion of the copper sulphate powder into crystals is not manufacture however the learned counsel ..... converted into candy sugar its identity as sugar has not been lost while considering whether conversion of pineapple fruit into pineapple slices amounted to manufacture answering the question in the negative .....

Hill Vs. Colorado

Court : US Supreme Court

..... sidewalk counselors are engaging in oral protest education or counseling rather than social or random conversation the statute is easily distinguishable from the one in carey which prohibited all picketing ..... passersby about abortion and abortion alternatives by means of verbal or written speech including conversation and or display of signs and or distribution of literature 2 they further alleged .....