Converted - Judgment Search Results

Faqir Chand Vs. Ram Kali

Court: Punjab and Haryana

Reported in: AIR1983P& H167

..... the act it is the contention of mr sarin that the respondent landlords could not convert their residential building in which they themselves were residing into a non residential building except ..... section 19 they are not entitled to any relief by the rent controller by thus converting their residential building into a non residential building they cannot claim that the residential accommodation .....

Shesh Mal and ors. Vs. Harak Chand and ors.

Court: Rajasthan

Reported in: AIR1983Raj109

..... referable to lawful title could not by his unilateral act convert that possession into one adverse to the mortgagagor in ..... the property sold by appropriate declaration made by the vendor converting the previous permissible possession of the lessee into plenary ..... is admitted in evidence it would have the effect of converting the earlier adverse possession of the contesting defendants into permissive .....

Mrs. A. Ghosh Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1983]141ITR45(Cal)

..... has acquired debentures for valuable consideration after holding the debentures for sometime the assessee has converted the debentures into shares the shares have thereafter been sold in the market it is ..... property that has been given up or transferred by the assessee the assessee instead of converting the debentures into equity shares might have sold them in the open market different considerations .....

Verma Traders and ors. Vs. the State of Himachal Pradesh and anr.

Court: Himachal Pradesh

..... minister accorded his sanction but imposed the condition that the converted timber be sold to the h p state forest corporation ..... marked for felling and were in fact felled and thereafter timber converted therefrom it was not just and proper for the respondents ..... imposing the condition the permission is subject to the condition that converted timber will be sold to the himachal pradesh state forest .....

inspecting Assistant Vs. Cosmopolitan Trading Corpn.

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (1985)14ITD327(JP.)

..... closing stock at lesser rate of exchange for the dollar while converting the value in indian rupee he therefore adopted the export ..... approach the correct approach should be to record the sales by converting the price in dollars at the exchange rates prevailing on ..... second point for consideration is the value to be adopted in converting the asking price we have pointed out earlier that the scientific .....

Collector of Central Excise at Poona and Others Vs. Sushil Kumar and O ...

Court: Delhi

Reported in: 1983(14)ELT2226(Del)

..... liable to confiscation if the declared gold was not disposed of or converted within the stipulated period then the same became liable to be ..... no declaration was filed and nor was the gold sold or converted thereforee in any case with effect from 1st september 1967 the ..... 1st march 1967 and 31st august 1967 the gold could be converted into ornaments or sold with the result that the property would .....

Wealth-tax Officer Vs. Nathalal Jetha

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1983)3ITD70(Ahd.)

..... daughters of the settlor were two cash amounts which were subsequently converted into shares and therefore the judgment of the high court ..... read in the context of the original asset transferred was being converted into another asset it was also contended that there was ..... the high court were only when the asset originally transferred was converted into a different asset if the complete report had been .....

Khandelwal Metal and Engg. Vs. Union of India and Others

Court: Delhi

Reported in: 1983LC91D(Delhi); 1983(12)ELT292(Del)

..... process of manufacture the suggestion being that till raw material is converted into the last product there is no manufacture even if in ..... he first prepared alloys from these metals these alloys were then converted into billets the billets were then sent to mills for ..... makes it clear that the legislature was aware that billets are converted into circles and it was decided that excise duty should .....

Wealth-tax Officer Vs. Gopal Ramnarayan

Court: Income Tax Appellate Tribunal ITAT

Reported in: (1983)4ITD31(Bang.)

..... was 1 exclusion of the whole of the value of the converted property from the net wealth of the assessee and 2 cancellation ..... on merits as to the exclusion of the value of the converted property the assessee s contention was rejected it is true that ..... its decision on merits upholding the inclusion of the value of the converted property thus the tribunal having decided the case on merits against .....

Sundaram and Srinivasan Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1982)2ITD33(Mad.)

..... of commercial expediency comes across an occasion where he has to convert it into mercantile system of accounting or such a method of ..... of the true profits p 231 therefore if the assessee can convert his method of accounting from cash to mercantile the only requirement ..... making a provision for the liability of payment of stipends did convert to the extent the stipends are concerned its cash system of .....