Distributable - Judgment Search Results

Western India Oil Distribution Co. Ltd. Vs. Commissioner of Income-tax ...

Court: Mumbai

Reported in: [1980]126ITR497(Bom)

..... with the object of importing petroleum and petroleum products from abroad and distributing the same in india for the purpose of the said business ..... by the assessee and ultimately in cit v western india oil distributing co ltd 1971 81itr32 bom a division bench of this court ..... of the high court viz in cit v western indian oil distributing co ltd 1971 81itr32 bom which we have referred to earlier .....

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

Court: Kerala

Reported in: [1978]42STC1(Ker)

..... oil company means cochin refineries limited indian oil corporation limited burmah shell oil storage and distributing company of india limited caltex india limited esso standard eastern incorporated indo burmah petroleum company .....

Burmah Shell Oil Storage and Distributing, Co. of India Ltd. Vs. State ...

Court: Kerala

Reported in: (1978)6CTR(Ker)0098B

..... oil company means cochin refineries limited indian oil corporation limited burmah shell oil storage and distributing company of india limited caltex india limited esso standard eastern incorporated indo burmah petroleum company .....

Firm Gwalior Distributing Co., Lashkar and anr. Vs. Mrs. Kanta Gupta

Court: Madhya Pradesh

Reported in: AIR1978MP199

orderh g mishra j 1 this is a revision petition filed by the defendant against order dated 27 1 1978...

United California Bank Vs. United States

Court: US Supreme Court

..... the dissent would indicate our dissenting colleagues contend that in excluding capital gains distributable to taxable beneficiaries from the computation of the capital gains deduction 1202 authorizes ..... n 14 infra footnote 14 the dissent suggests however that charitable and noncharitable distributions should be treated differently because the congressional policy against double taxation is implicated .....

California Vs. United States

Court: US Supreme Court

..... of its legislative history a state may impose any condition on control appropriation use or distribution of water in a federal reclamation project that is not inconsistent with clear congressional ..... precedent in national legislation of recognizing local and state laws relative to the appropriation and distribution of water id at 6678 cong mondell as representative mondell noted after reviewing the .....

Beth Israel Hosp. Vs. Nlrb

Court: US Supreme Court

..... special circumstances an employer s restriction on employee solicitation during nonworking time and distribution during such time in nonworking areas is presumptively an unreasonable interference with 7 ..... mingle when confronted with the problem of retail establishment rules prohibiting solicitation and distribution the board wisely refrained from mechanically applying the republic aviation rule when .....

Eastex, Inc. Vs. Nlrb

Court: US Supreme Court

..... perhaps recruit new members in anticipation of upcoming contract negotiations with petitioner decided to distribute a union newsletter to petitioner s production employees footnote 2 the newsletter was ..... labor relations board board alleging that petitioner s refusal to allow employees to distribute the newsletter in nonworking areas of petitioner s property during nonworking time interfered .....

Fulman Vs. United States

Court: US Supreme Court

..... we cannot agree for 301 deals not with the problem of valuing the distribution with respect to the distributing corporation but establishes rules governing the valuation with respect to distributees this ..... 20 congress expressly provided the adjusted basis measure for valuation with respect to the distributing corporation of dividends paid in appreciated property rather than money if a dividend is .....

Calcutta Landing and Shipping Co. Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1980]123ITR172(Cal)

..... year of accounting and therefore disallowed the same the ito further found that the dividend distributed by the assessee was less than the statutory percentage and accordingly he initiated proceedings ..... and the revenue expenditure disallowed in the assessment there would be no further distributable income left to be distributed as dividend the computation of the assessee was as follows rs assessed .....