Distributable - Judgment Search Results

Burmah-shell Oil Storage and Distributing Co. of India Ltd. and Shanka ...

Court: Chennai

Reported in: [1974]44CompCas488(Mad)

..... expeditiously and cheaply by the winding up court itself with a view to ensure equitable distribution of the assets among those entitled thereto and also to prevent the administration from being .....

Associated Soap Stone Distributing Co. Vs. State of Rajasthan

Court: Rajasthan

Reported in: [1972]29STC699(Raj); 1971(4)WLN702

j p jain j 1 this is a sales tax reference under section 15 of the rajasthan sales tax act...

Commissioner of Income-tax Vs. Tea Estates India Private Ltd.

Court: Kolkata

Reported in: [1972]86ITR705(Cal)

..... the tribunal accordingly held that the balance left over after deducting from the total distributable pool the various items discussed aforesaid was accumulated profits of the two tea companies ..... on liquidation would be a distributionof capital assets accumulated profits of the company so distributed wouldalso be regarded as receipt of capital by the shareholders even after theintroduction of .....

Commissioner of Income-tax, West Bengal I Vs. Central India Industries ...

Court: Supreme Court of India

Reported in: AIR1972SC397; [1971]82ITR555(SC); (1972)3SCC311; [1972]1SCR619

..... monetary value further the question whether a dividend has been lawfully distributed or not in the matter of bringing the dividend declared ..... tax bombay 1962 46itr640 sc therefore the question whether dividend distributed by the parent company was out of the profits of ..... paid on the dividend income by the company which has distributed dividend section 20 provides for the issuance of a certificate .....

Commissioner of Income-tax Vs. United Bank of India Ltd.

Court: Kolkata

Reported in: [1973]91ITR614(Cal)

..... 34 of the comilla banking corporation ltd applies the amount so distributed in accordance with the said rules will satisfy the definition ..... of section 58k 2 the amount paid to employees on such distribution pursuant to court s order cannot constitute payment of the ..... extinct and the trust fund had to be liquidated and distributed amongst the beneficiaries entitled to the fund the requirements of .....

Commissioner of Income-tax Vs. Clive Insurance Co. Ltd.

Court: Kolkata

Reported in: [1972]85ITR531(Cal)

..... on any company in respect of offences connected with any me distribution of dividends or interest shall not exceed one hundred pounds ..... of the company during the tendency of that appeal the company distributed in dividend from which the appropriate amounts for income tax ..... the company under schedule d and were not taxable again after distribution in the hands of the shareholders under schedule d or .....

United States Vs. Reidel

Court: US Supreme Court

..... courts only because lawmakers having the exclusive legislative power have consistently insisted on making the distribution page 402 u s 357 of obscenity a crime or otherwise regulating such materials ..... it holds that the federal government may prohibit the use of the mails for commercial distribution of materials properly classifiable as obscene the court today correctly rejects the contention that .....

United States Vs. Thirty-seven Photographs

Court: US Supreme Court

..... a possession law was necessary because of the difficulties of proving intent to distribute or actual distribution however the court unequivocally rejected that argument because an individual s right to ..... 568 furthermore any argument that all importation may be banned to stop possible commercial distribution simply ignores numerous holdings of this court that legislation touching on first amendment .....

Salar Jung Sugar Mills Ltd. Etc. Vs. State of Mysore and ors.

Court: Supreme Court of India

Reported in: AIR1972SC87; (1972)1SCC23; [1972]2SCR228; [1972]29STC246(SC)

..... expedient for regulating or increasing the supply of sugarcane or for securing the equitable distribution of sugarcane the central government could pass orders to reserve areas where sugarcane was ..... for transactions are all within the realm of planning economic needs ensuring production and distribution of essential commodities and basic necessities of community the recent trends in these legal .....

Tarulata Shyam and ors. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1971]82ITR485(Cal)

..... profits those in charge of the company deliberately refused to distribute it as dividends to the shareholders but adopted the device ..... in the impugned section the object of keeping accumulated profits without distributing them obviously is to take the benefit of the lower ..... that the accumulated profits will be deemed to have been distributed amongst them similarly section 12 1b provides that if a .....