Converted - Judgment Search Results

Commissioner of Income-tax Vs. Kanan Devan Hills Produce Company Ltd.

Court: Kolkata

Reported in: [1979]119ITR431(Cal)

..... the said section 40 was specifically deleted and the expression whether convertible into money or not was introduced after the words any ..... expression remuneration from the said clause iii 20 the phrase whether convertible into money or not in our opinion does not govern ..... would have been any benefit or amenity or any perquisite whether convertible into money or not 21 even otherwise if the limited .....

Mulk Raj Vs. Commissioner of Income-tax

Court: Allahabad

Reported in: [1979]120ITR387(All); [1980]3TAXMAN61(All)

..... the family such property being hereinafter referred to as the converted property then notwithstanding anything contained in any other provision of ..... the members of the family also theincome derived from such converted property as is received by the spouse or minor son ..... separate property into the common stock of the family and thereby converts it into joint family property or where such property is .....

Addl. Commissioner of Income-tax, Mysore Vs. M.A.J. Vasanaik

Court: Karnataka

Reported in: [1979]116ITR110(KAR); [1979]116ITR110(Karn)

..... plant and machinery exclusively owned by him during the assessment year in question subsequently he converted his individual business in which the machinery and plant in respect of which development rebate ..... into the family hotchpot the legal result which flow from the individual s property being converted into partnership property are that the partner to whom the property belonged before becoming .....

Alladi Venkateswarlu and ors. Vs. Govt. of Andhra Pradesh and anr.

Court: Supreme Court of India

Reported in: AIR1978SC945; (1978)2SCC552; [1978]3SCR190; [1978]41STC394(SC); 1978(10)LC212(SC)

..... the sale 5 it seems that tax on paddy which was converted into atukulu parched rice and muramaralu puffed rice had already ..... to go through further processes these are only products obtained by converting rice grain into a different fpm of it by heating or ..... taxed once as raw material and after it is manufactured and converted into separately taxable goods taxed again as another taxable item altogether .....

Alladi Venkateswarlu and ors. Etc. Vs. Government of Andhra Pradesh an ...

Court: Supreme Court of India

Reported in: (1978)7CTR(SC)0044B

..... have to go through further processes these are only processes of converting rice grain into a different form of it by heating ..... taxed once a raw material and after it is manufactured and converted into separately taxable goods taxed again as another taxable item ..... a food product with a substantially different identity it was only converted from unedible grain into an edible form by parching or puffing .....

Flagg Bros., Inc. Vs. Brooks

Court: US Supreme Court

..... make the state responsible for those private acts all private deprivations of property would be converted into public acts whenever the state for whatever reason denies relief sought by the putative ..... this conclusion does not even remotely suggest that all private deprivations of property will be converted into public acts whenever the state for whatever reason denies relief sought by the putative .....

Chhotalal Prabhudas Vs. Commissioner of Income-tax, Gujarat-v

Court: Gujarat

Reported in: [1979]116ITR631(Guj)

..... for twenty years or so most of these lands had been converted to non agricultural use namely of brick making either by excavation ..... scheme being town planning scheme no 19 attempts were made to convert the land back to agricultural use mr desai for the revenue ..... plots as building sites in ranchhodbhai s case the lands were converted to non agricultural use and even after such non agricultural use .....

Smt. Comilla Mohan Vs. Asstt. Controller of Estate Duty and anr.

Court: Allahabad

Reported in: (1979)8CTR(All)196

..... could not have initiated proceedings u s 34 1 a if the tribunal converts the proceedings into one u s 34 1 a then the conditions ..... that a proceeding taken under cl a of s 147 could not be converted into one under cl b of s 147 does not establish that ..... therefore as the proceedings started against the petitioner company are capable of being converted into one under cl b of s 147 therefore even if the .....

Gopi Nath Sen and ors. Vs. Bahadurmul Dulichand and ors.

Court: Kolkata

Reported in: AIR1979Cal203

..... debarred himself from the relief of specific performance and tried to convert the suit for specific performance into that of a suit ..... submitted that the plaintiff should be givenleave to amend the plaint converting the suit into one for damages for breach of contract simpliciter ..... different the court has no doubt power to amend the plaint converting a suit for specific performance of a contract into a .....

Abdul Mohammed Vs. Arumugham Pillai

Court: Chennai

Reported in: (1979)1MLJ319

..... of section 47 before its repeal undoubtedly empowered the court to convert an execution petition into a suit but it does not mean ..... proceedings which proceedings may at the discretion of the court be converted into a snit and the trial proceeded with on that fooling ..... petition which his client has filed may be directed to be converted into a suit an payment of appropriate court fee the result .....