Converted - Judgment Search Results

Commissioner of Wealth-tax Vs. P. Sankaran Nair

Court: Chennai

Reported in: [1976]103ITR366(Mad)

..... were sufficient to change the character of the land in its opinion unless the assessee converted them for non agricultural purposes the lands continued to be agricultural in character and that ..... j in sarojini s case theland was not considered to be agricultural because it was converted intoan aerodrome and could be restored to its position as agricultural landonly after incurring considerable .....

D. Kanniah Pillai Vs. Commissioner of Income-tax

Court: Chennai

Reported in: [1976]104ITR520(Mad)

..... of a transport service styled as sri meenakshiamman motor service on october 1 1961 he converted this proprietary business into a partnership firm consisting of himself and one viravan chettiar both ..... n hyathbatcha sahib in that case also the assessee who was carrying on aproprietary business converted the same into a partnership business consisting of himself and another for the proprietary business .....

Appalaneni China Veera Raghaviah Vs. Estates Abolition Tribunal (Distr ...

Court: Andhra Pradesh

Reported in: AIR1976AP51

..... zamindar subsequently acquired the kudivaram right that would not of itself convert them into private land and we have to see whether ..... not once ryoti and whose original was not known was validly converted into the category of private land the next important case ..... to certain lands the tribunal has held that these lands were converted as ryoti lands we therefore hold that these unreported division .....

ivan Allen Co. Vs. United States

Court: US Supreme Court

..... unlisted marketable securities prominent among these were listed shares of common stock and listed convertible debentures of xerox corporation that in prior years had been purchased out of earnings ..... this decision i cannot agree with the court s suggestion that this motivation would convert an otherwise legitimate investment choice into a criminal offense corporate management considers the potential .....

United States Vs. Citizens and Southern Nat'l Bank

Court: US Supreme Court

..... of the tucker bank because the tucker bank had enjoyed an independent existence before being converted into a 5 percent bank the fdic concluded that the correspondent associate affiliation there had ..... acquisitions violate 7 by foreclosing this possibility c s argues that the acquisitions would merely convert de facto into de jure branches with no perceptible effect on competition compared with the .....

K.S. Nageswara Rao Vs. State of Andhra Pradesh

Court: Andhra Pradesh

Reported in: 1976CriLJ1488

..... of the levy order empowers the enforcement officer to give directions to convert the whole or any specified part of the paddy held by him ..... officer may if he considers it necessary direct that a miller shall convert into rice the whole or any specified part of the paddy ..... his stock into rice when such directions are issued and the miller converts the paddy as directed provisions of clause 3 1 of the .....

United States Vs. Nobles

Court: US Supreme Court

..... third parties were elicited by a defense investigator on respondent s behalf does not convert them into respondent s personal communications and requiring their production would in no sense ..... of third parties were elicited by a defense investigator on respondent s behalf does not convert them into respondent s personal communications requiring their production from the investigator therefore would .....

Sri Lakshminarayana General Traders Vs. Commercial Tax Officer

Court: Andhra Pradesh

Reported in: [1975]36STC402(AP)

..... the petitioners is that the petitioner dealers have purchased jaggery from growers agriculturists who had converted sugarcane into jaggery and therefore they would become second sellers within the state entitled to ..... the dealers in jaggery claimed that they have purchased the jaggery from agriculturists who had converted sugarcane grown by them into the same and therefore the sales of the same .....

A. Subbiah Nadar Vs. Commissioner of Income-tax

Court: Chennai

Reported in: [1976]104ITR564(Mad)

..... income taxact 1961 in a case where a proprietary concern was converted into a partnership concern this court observed as follows barring the ..... undivided family as in the case of an individual when he converts his individual property to that of a partnership a hindu ..... the principle applicable to the case of a proprietary concern being converted into a partnership must also apply to the instant case we .....

Tarak Chandra Paik and ors. Vs. Naim Mondal and ors.

Court: Kolkata

Reported in: 1976CriLJ769

..... but the learned magistrate by his order dated january 16 1975 converted the proceeding under section 145 of the code of criminal procedure ..... only in ini tiating the proceeding under section 144 about also converting it into one under section 145 of the code of ..... i do not think that the learned executive magistrate erred in converting the proceeding under section 145 of the code of criminal procedure .....