Float - Judgment Search Results

Southwest Marine, Inc. Vs. Gizoni

Court: US Supreme Court

..... december 4 1991 petitioner southwest marine inc a ship repair facility operator owns several floating platforms that among other things support ship repairmen engaged in their work respondent gizoni ..... at 356 the ninth circuit concluded that questions of fact existed regarding whether the floating platforms were vessels in navigation and whether gizoni had sufficient connection to the platforms .....

Wandrobes and ors. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1992)(42)LC86Tri(Delhi)

..... these facts he has inferred that m s wardrobes had been floated by raineo industries with intention to evade payment of duty ..... raineo industries and they also denied the allegations that they had floated m s raineo industries it was contended that they were ..... steel furniture by using their machineries in their factory premises by floating one more unit in the name of m s wardrobes deliberately .....

Vijay Tank and Vessels (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1991)36ITD51(Mum.)

..... the business of the assessee is specialisation in design and construction of large field erected floating roof tanks cryogenic tanks spheres etc for refineries petrochemicals and water works and power ..... abroad the assessee also is specialist in design and construction of large field erected floating roof tanks cryogenic tanks spheres etc for refineries petro chemicals and water works and .....

Commissioner of Income-tax Vs. Mazagaon Dock Ltd.

Court: Mumbai

Reported in: [1991]191ITR460(Bom)

..... chambers dictionary of science and technology in which the words dry dock floating dry dock and wet dock were defined as per the definition ..... a dry dock according to him would be a floating dock in the case of a floating dock different considerations would arise however he has ..... it was only the floating dry dock which could be said to be floating or movable both dry docks and wet .....

Commissioner of Income-tax Vs. Hardware Exchange

Court: Guwahati

..... accounts e g for purchase of assets including current assets or floating assets advance of loans expenditure etc all payments ipso facto cannot ..... be for acquisition of assets assets may be fixed assets or floating or circulating assets fixed assets are assets of business which are ..... with a view to resell e g plant and machinery buildings floating or current assets are those assets which are made or .....

Rajendra Sethia Vs. Punjab National Bank

Court: Delhi

Reported in: AIR1991Delhi285; 1991RLR179

..... courts 3 in the plaint originally filed the plaintiff stated that he and his relatives floated a company essal commodities in 1977 in england and was having dealings with various banks ..... 4 leaving the allegations in the plaint at this stage i note that essal commodities floated another company shadreed limited in england having 100 equity shares which in turn .....

Alang Marine Pvt. Ltd. and anr. Vs. Gujarat Maritime Board and ors.

Court: Gujarat

Reported in: (1991)2GLR1321

..... therefore there was no independent action of the state government in floating the tenders and accepting the same he has further submitted ..... supported mr raval he has further contended that the maritime board floated the tender and processed the tender papers and as it ..... on such contention that the statute authorises the state government to float a tender and accept the same for implementing a scheme .....

income-tax Officer Vs. Elite Ship Yards

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1991)39ITD178(Ahd.)

..... splitting up of a business already in existence in this case a new firm was floated which consisted of the partners of the old firm as well as two more partners ..... the partners of the old firm floated a new concern which cannot be regarded as a splitting up of business already in .....

Lalith Kumar Modi Vs. Assessing Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1991)37ITD422(Delhi)

..... 3 198 3 the assessing officer was of the opinion that the sole purpose of floating the investment company was to evade tax by the individuals because the investment company would ..... workmen s bonus was prejudiced by a similar method adopted by that company i e floating an investment company which was wholly owned subsidiary company to which shares of companies from .....

income-tax Officer Vs. Shri Gopal Gram Seva Sahakari

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1991)37ITD476(Ahd.)

..... work load and with the consent of its members the society formed in 1948 had floated four other societies village wise retaining the character of parent body to itself and the ..... new registrations to the assessee society and the four floated societies in the year 1968 did not affect assessee s identity and basic character as .....