Conversion - Judgment Search Results

Bartnicki Vs. Vopper

Court: US Supreme Court

..... had little or no legitimate interest in maintaining the privacy of the particular conversation that conversation involved a suggestion about blow ing off front porches and do ing some ..... scalia and justice thomas join dissenting technology now permits millions of important and confidential conversations to occur through a vast system of electronic networks these advances however raise significant .....

Kalyani Exports and Investments Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

..... dr have referred to section 45 2 which provides for a converse situation conversion of a capital asset into stock in trade in such a ..... be renounced in favour of any person before the actual date of conversion the amended law from the assessment year 1995 96 as mentioned ..... would have valued the shares at market value on the date of conversion whatever profit has arisen on the sale of such shares has .....

Prakash Mal Vs. State of Rajasthan and ors.

Court: Rajasthan

Reported in: AIR2002Raj190; 2002(5)WLC90; 2002(4)WLN398

..... the petitioner that after allotment of land in favour of khushal singh he applied for conversion the conversion having been ordered and patta having been issued in the name of khushal singh ..... were no restriction the petitioner has relied on rule 17 of rajasthan land revenue allotment conversion regularisation of agriculture land for residential and commercial purposes in urban areas rules 1981 .....

Kalyani Exports and Investment (P) Vs. Deputy Cit

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2001)72TTJ(Pune.)341

..... representative referred to section 45 2 which provides for a converse situation conversion of a capital asset into stock in trade in such ..... renounced in favour of any person before the actual date of conversion the amended law from the assessment year 1995 96 as mentioned ..... have valued the shares at market value on the date of conversion whatever profit has arisen on the sale of such shares has .....

Well Pack Packaging Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2003)78TTJ(Ahd.)448

..... additional value of depreciable assets available on enhancement on account of revaluation on date of conversion of firm into a company was not offered as capital gain though according to the ..... directors of the company and iii the value of the depreciable assets stood enhanced on conversion and therefore the shareholding of the directors has increased in comparison with their capital available .....

Smt Roda Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2004)90TTJ(Ahd.)1048

..... contended that since the cost of debentures is treated as cost of shares received on conversion of such fully convertible partly convertible debentures the date of acquisition of shares should also ..... acquired by the assessee a plain reading of the aforesaid provisions clearly indicates that the conversion of convertible debentures into shares is not regarded as transfer for purpose of computation of .....

Shirish Finance and Investment (P.) Ltd. Vs. M. Sreenivasulu Reddy

Court: Mumbai

Reported in: 2002(1)BomCR419

..... defendant no 2 is in breach of the aforesaid regulations the plaintiffs contend that such conversion and acquisitions are void since they offend the provisions of the 1994 regulations and therefore ..... that as a result of initial acquisition of 26 per cent and the subsequent purported conversion of fully convertible debentures and purported acquisition of the shares referred to above aggregating to .....

Mrs. Patricia Jean Mahajan and Others Vs. Shri Balkishan and Others

Court: Delhi

Reported in: 2001ACJ1058; 2001IVAD(Delhi)175; 90(2001)DLT539

..... date of appellate court judgment in short it is claimed that conversion rate as on date should be applied to the compensation ..... and in this the dispute still persists on the rate of conversion while claiming rs 59 crores compensation appellants had calculated the earning ..... stock of indian court conditions and finally rules that rate of conversion applicable would be as on the date of judgment decree .....

Smt. A. Kavita Prasad, Dr. A.J. Vs. Joint Commissioner of Gift Tax

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2002)82ITD677(Hyd.)

..... the ao never questioned the assessee as to the exact commercial exigency that prompted the conversion of the firm into a limited company and without such interrogation be came to the ..... indicated the commercial considerations that prompted the floating of the firm initially and its subsequent conversion into a limited company we need not traverse this ground again the alternative allegation that .....

Terai Overseas Ltd. Vs. Commissioner of Customs (Port),

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in: (2002)(141)ELT394Tri(Kol.)kata

..... of dispute the validity period of the deec licence expired the appellant therefore applied for conversion of these shipping bills under deec export to drawback claim shipping bills as provided for ..... show cause to the sic customs port customs house calcutta why the two applications for conversion should not be rejected the sic after considering the submissions made rejected the applications and .....