Forwarding - Judgment Search Results

Commissioner of Income-tax, M.P. Vs. Agrawal Brothers.

Court: Madhya Pradesh

Reported in: [1980]123ITR231(MP)

..... the loss of which through future price fluctuation the assessee had entered into the forward contracts in question the assessee is therefore not entitled to claim that the transactions ..... merchandise sold by him these words would be quite inappropriate when used in reference to forward contracts of purchase these observations have my respectful concurrence whether the hedging contracts within .....

Rajapalayam Mills Ltd. Vs. the Commissioner of Income Tax, Madras

Court: Supreme Court of India

Reported in: AIR1979SC117; [1978]115ITR777(SC); (1978)4SCC322; [1979]1SCR1138

..... if some part of the depreciation allowance still remains unabsorbed that it can be carried forward to the next assessment year obviously therefore there would be no scope for the ..... depreciation allowance for then there would not be any unabsorbed depreciation allowance to be carried forward to the following assessment year but where any part of the depreciation allowance remains unabsorbed .....

State of Haryana Vs. Mehal Singh and anr.

Court: Punjab and Haryana

Reported in: 1978CriLJ1810

..... it for trial and considers further detention unnecessary he may order the accused to be forwarded to a magistrate having such jurisdiction provided that a the magistrate may authorise detention of ..... officer in charge of the police station obtains further evidence oral or documentary he shall forward to the magistrate a further report or reports regarding such evidence in the form prescribed .....

Smt. Mannabi Shamsi Vs. B.B. Gujral

Court: Mumbai

Reported in: (1979)81BOMLR476

..... respondent no 1 started arguing the matter and he produced two forwarding letters dated january 25 1978 and march 15 1978 mr ..... the office copy of the letter dated january 25 1978 forwarding the proposal to take action under cofeposa act 1974 for ..... the detaining authority on examining the said letter and the subsequent forwarding letter dated march 15 1978 mr jethmalani urged additional grounds .....

Addl. Commissioner of Income-tax Vs. Vishnu Industrial Enterprises

Court: Allahabad

Reported in: [1980]122ITR919(All)

..... which it has not been allowed as aforesaid shall be carried forward to the following assessment year and development rebate to be allowed ..... of the development rebate if any still outstanding shall be carried forward for a total period of eight years 14 this provision shows ..... is not confined to the first year it can be carried forward and allowed against income accruing in succeeding seven years 15 sub .....

Addl. Commissioner of Income-tax Vs. Sheetalaya

Court: Allahabad

Reported in: [1979]117ITR658(All)

..... total loss consequently the assessee was entitled to claim carry forward deficiencies as against its income in the fourth year the ..... against profits and gains of such newly established undertakings the carry forward was permissible up to seven years though the claim was ..... determine the amount of deduction before it can be carried forward in a case where admittedly the undertaking had suffered loss .....

State by Public Prosecutor Vs. Soundara Pandian and anr.

Court: Chennai

Reported in: (1979)1MLJ114

..... the learned public prosecutor however lays stress on the words forward him in custody to such magistrate and argues that those ..... the railway property unlawful possession act bailable the provision for forwarding the accused to such magistrate would not have been incorporated ..... for there is no question of forwarding an accused person in custody to the magistrate in the .....

United States Vs. Ceccolini

Court: US Supreme Court

..... hope that his inquiry will lead to persons who can come forward with testimony it is not plausible however that a police officer ..... is that witnesses unlike inanimate objects can and often do come forward and offer evidence entirely of their own volition ante at ..... to have an independent source because live witnesses can indeed come forward of their own volition but this simply underscores the degree to .....

The State of Maharashtra Vs. Hariram Hambarram

Court: Mumbai

Reported in: 1979CriLJ397

..... deprived of their valuable right to apply to the court for forwarding the sample to the central laboratory at calcutta the learned sessions ..... also no application had been made to the learned magistrate for forwarding the sample given to accused no 1 to the director of ..... 1 had not made any application to the learned magistrate for forwarding the sample to the director of the central food laboratory and .....

Kirloskar Asea Ltd. Vs. Commissioner of Income-tax, Karnataka

Court: Karnataka

Reported in: [1979]118ITR703(KAR); [1979]118ITR703(Karn)

..... deficiency for assessment year 1967 68 liable to be carried forward and set off in assessment year 1968 69 under section ..... tax concession which is called the deficiency shall be carried forward to the following years subject to a limit of seven ..... that year and that any deficiency still remaining should be carried forward to succeeding years for determining such deficiency the ito recomputed .....