Converted - Judgment Search Results

indra Sawhney Etc. Etc Vs. Union of India and Others, Etc. Etc.

Court: Supreme Court of India

Reported in: AIR1993SC477; [1992]Supp2SCR454; 1992DGLS(soft)768:1992Supp(3)SCC217

..... tappers weavers carpenters ironsmiths goldsmiths kamsalins etc group c pertains to scheduled castes converts to christianity and their progency while group d comprises of all other classes ..... and gramani including christian nadar christian shanar and christian gramani 136 paravar including converts to christianity except in kanyakumari district and shenkottah taluk of tirunelveli district where .....

Shri Chatrapati Sahakari Sakhar Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

..... shall not be refundable to the members however the board may convert such deposits into shares after repayment of loans taken from ..... requirement being that the directors have to pass a resolution to convert these deposits into shares it will also be very distinctly ..... the deposits but the mere fact that the deposits were not converted into share capital cannot efface or obliterate the legal obligation .....

income-tax Officer Vs. Ramkrishna Bajaj

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1992)41ITD161(Mum.)

..... in the shares of bajaj auto as their capital contribution after converting them into stock in trade while m s jamnalal sons ltd ..... huge tax on the capital gains by adopting the device of converting capital assets into stock in trade and bringing them as their ..... instant case we are concerned with the bona fides genuineness of converting shares held as investments so far into stock in trade and .....

Commissioner of Income Tax Vs. Mohanlal Ranchhoddas

Court: Gujarat

Reported in: (1992)108CTR(Guj)22; [1993]203ITR304(Guj)

..... in holding that the claim of the assessee that it converted investments in atul products and arvind mills shares as stock in ..... activities were concerned it was easy for him therefore to convert his investments in the aforesaid two scrips into stock in trade ..... therefore in our opinion the assessee acted within law in converting his investment shares into stock in trade for ready share business .....

K.S. Shivadevamma Vs. Assistant Commissioner and Land Acquisition Offi ...

Court: Karnataka

Reported in: ILR1992KAR3740

..... in survey no 118 4 point out that these lands were converted by an order dated 17th december 1974 made by the special ..... is sufficient to conclude that at least two acres six guntas were converted because conversion fine has been paid having regard to the locality ..... rate per sq yd some part of the acquired land was converted and the remaining part was agricultural having potentiality for urban use .....

United States Vs. Thompson/Center Arms Co.

Court: US Supreme Court

..... ends with the fact that the unregulated contender pistol can be converted not only into a short barreled rifle which is a ..... any combination of parts either designed or intended for use in converting any device into a destructive device and from which a ..... appears to envision by its terms only combinations of parts for converting something into a destructive device 515 unassembled silencers that could .....

M/S. Continental Construction Ltd. Vs. Commissioner of Income-tax, Cen ...

Court: Supreme Court of India

Reported in: AIR1992SC803; (1992)2CompLJ50(SC); (1992)101CTR(SC)386; [1992]195ITR81(SC); JT1992(1)SC140; 1992(1)SCALE65; 1992Supp(2)SCC567; [1992]1SCR57

..... exchange which is for the time being treated by the reserve bank of india as convertible foreign exchange for the purposes of the foreign exchange regulation act 1973 46 of 1973 ..... accountant or that thereafter the amounts have been received in or brought into india in convertible foreign exchange within the specified period the second of these functions is particularly important as .....

Madan Gopal Jajoo and Others Vs. Union of India and Others

Court: Delhi

Reported in: AIR1992Delhi253; [1996]85CompCas153(Delhi); ILR1992Delhi877

..... resolved on 22 july 1989 to raise additional funds by issue of 12 5 full convertible secured debentures amounting to rs 920 crores namely 1 right issue to the extent of ..... was to meet the requirement during this period it was mentioned as under 1 issueof convertible debentures9202 proceedsof previousdebenturcissue733 internalaccruals432 total 14255 cci by its letter dated 29 august 1989 granted .....

Jaykrishna Harivallabhdas (Huf) Vs. Commissioner of Income-tax

Court: Gujarat

Reported in: (1993)109CTR(Guj)480; [1993]202ITR175(Guj)

..... interpreting section 2 47 of the act that when the assessee converted his capital asset into stock in trade by joining the ..... or becomes a partner is merely a device or ruse for converting the asset into money which would substantially remain available for his ..... partnership business or is nothing but a device or ruse to convert the personal asset into money substantially for the benefit of the .....

Mahendra Pal Singh Vs. 2nd Addl. District Judge, Dehradun

Court: Allahabad

Reported in: AIR1993All176

..... enumerated in these sections accordingly any agreement or lease deed converting a tenancy created by or under the aforesaid acts into ..... be achieved by these acts therefore any contract or agreement converting the tenancy created under the acts aforesaid into a fixed ..... the right altogether for a fixed term further the covenant converting the statutory tenancy into a contractural tenancy is not .....