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Converted - Judgment Search Results

Home > Cases Phrase: converted Year: 1986 Page 1 of about 300 results (0.026 seconds)
Aug 20 1986 (TRI)

Munchur Industries (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Aug-20-1986

Reported in: (1986)19ITD468(Delhi)

..... at after deducting the expenditure the net income relatable to the receipt by way of convertible foreign exchange could be determined by deducting proportionate expenses from such receipt he arrived at ..... contention of the department before the commissioner appeals was that the amount received in free convertible foreign exchange was not the net income but is the amount received in foreign exchange .....

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Jul 18 1986 (TRI)

Smt. Rampyaribai Vs. Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Indore

Decided on: Jul-18-1986

Reported in: (1986)19ITD261Indore

..... eyes to clause c which specifically deals with situation after the converted property has been subjected to a total or partial partition ..... in further holding that after partition only the value of such converted property or part thereof received by the spouse or minor ..... the above provision the share allotted on the partition of the converted property to the major sons of the individual cannot be .....

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Aug 21 1986 (TRI)

Collector of Central Excise Vs. Reliance Textiles Pvt. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Aug-21-1986

Reported in: (1986)(10)ECC71

..... processes by which excisable goods which are in the nature of semi finished goods get convert itself into a finished product in other words the manufacturing processes contemplated in the rule ..... we are unable to agree with his submission that the further manufacturing process would include converting an excisable semi finished goods into a different excisable goods the collector could permit removal .....

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May 30 1986 (TRI)

Glaxo Laboratories (India) Ltd. Vs. Second Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: May-30-1986

Reported in: (1986)18ITD226(Mum.)

..... and manjushree plantations ltd s case supra had taken the view that the expression whether convertible into money or not qualifying the words benefit amenity or perquisite excluded cash payments ..... which only uses the words remuneration or benefit or amenity further the restrictive phrase whether convertible into cash or not is missing in the said clause under these circumstances the reimbursement .....

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Oct 31 1986 (TRI)

income-tax Officer Vs. Laxmichand Bhagubhai

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Oct-31-1986

Reported in: (1987)20ITD137(Ahd.)

..... shares of companies held by him as an investment had been converted into stock in trade on 30 8 1980 an application under ..... assessee had made a clear and unequivocal declaration on 30 8 1980 converting his entire investment portfolio into stock in trade of his business ..... is ample evidence on record to show that the appellant had converted the shares of the various joint stock companies held by him .....

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Oct 17 1986 (TRI)

Collector of Central Excise Vs. Orkay Polyester

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Oct-17-1986

Reported in: (1988)(15)LC162Tri(Mum.)bai

..... if by the application of the manufacturing processes the poy gets converted into a new excisable goods then that part of the ..... rule 56b does not empower the collector to grant permission to convert a semi finished excisable goods into a different excisable goods he ..... and polishing would remain as chairs and they do not get converted into a different excisable commodity the contention of shri jagtiani .....

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Sep 30 1986 (TRI)

inspecting Assistant Vs. Dredging Corpn. of India Ltd.

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Sep-30-1986

Reported in: (1987)23ITD49(Hyd.)

..... amount would be the amount that has been received in convertible foreign exchange in india or having been received outside india ..... in terms of that section if the income earned in convertible foreign exchange outside india in an earlier year is ultimately ..... sums which were previously earned by the assessee outside india in convertible foreign exchange and were brought into india during the previous .....

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Apr 29 1986 (HC)

Kusta Balsu Kandnekar Vs. State of Goa

Court: Mumbai

Decided on: Apr-29-1986

Reported in: 1986(2)BomCR603; (1986)88BOMLR219; 1986MhLJ540

..... c though negatively drafted it prohibits the high court positively from converting the finding of acquittal into one of conviction 5 however ..... explicit it enjoins that power is not available so as to convert the ordered acquittal into a conviction in exercise of revisional ..... the supreme court the high court by itself had not converted the order of acquittal into that of conviction while considering .....

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May 05 1986 (HC)

Gonterman Peipers (India) Limited Vs. Additional Secretary to the Gove ...

Court: Kolkata

Decided on: May-05-1986

Reported in: 1987(13)ECC33,1991LC286(Calcutta),1986(26)ELT471(Cal)

..... about the processes undertaken by the petitioner by which the said cast rolls are allegedly converted into identifiable machine parts the bare allegation is that the said cast rolls were delivered ..... machining surface protection by metallic or non metallic coatings etc were not such as would convert castings into another identifiable article and that the castings still remained only the castings even .....

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Feb 20 1986 (HC)

Stumpp and Schuele Gmbh Vs. Commissioner of Income-tax

Court: Karnataka

Decided on: Feb-20-1986

Reported in: (1986)53CTR(Kar)121; [1986]160ITR581(KAR); [1986]160ITR581(Karn)

..... the amount realised by selling 7 000 shares has to be converted into foreign currency and then the income or profit realised has ..... by the assessee computed in foreign currency has to be next converted into indian currency by adopting the current exchange rates and then ..... of the shares acquired and sold in india should first be converted into foreign currency and then the profit or gain should be .....

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