Fructify - Year 1964 - Judgments

Oct 26 1964 (HC)

Darshan Surendra Parekh Vs. Commissioner of Expenditure-tax, Gujarat

Court: Gujarat

Decided on: Oct-26-1964

Reported in: [1965]57ITR592(Guj)

shelat c j 1 this reference relates to the two assessments years 1958 59 and 1959 60 under the expenditure...

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Nov 10 1964 (SC)

K.L. Johar and Co. Vs. the Deputy Commercial Tax Officer, Coimbatore I ...

Court: Supreme Court of India

Decided on: Nov-10-1964

Reported in: AIR1965SC1082; [1965]16STC213(SC)

..... of the act referred to those hire purchase agreements only which fructify into sale and not to those which did not and in ..... purchase agreement and there is next an element of sale which fructifies when the option to purchase which is usually a term of ..... sense that it contemplates an eventual sale the element of sale fructifies when the option is exercised by the intending purchaser after fulfilling .....

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Nov 10 1964 (SC)

K.L. Johar and Company Vs. Deputy Commercial Tax Officer

Court: Supreme Court of India

Decided on: Nov-10-1964

Reported in: [1965]2SCR112

..... h ofthe act referred to those hire purchase agreements only which fructify intosale and not to those which did not and in ..... hire purchase agreement and there is next an element of salewhich fructifies when the option to purchase which is usually a term ..... the sense that it contemplates an eventual sale the element ofsale fructifies when the option is exercised by the intending purchase afterfulfilling .....

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Jan 28 1964 (HC)

Rungta Sons Ltd. Vs. Commissioner of Income Tax, (Central) Calcutta

Court: Kolkata

Decided on: Jan-28-1964

Reported in: AIR1964Cal495,68CWN847,[1964]54ITR447(Cal)

..... accretion of income was in the accounting year and if such a root or germ fructifies in the subsequent years that could be taken into account and not otherwise this argument ..... in the accounting year and if such a root or germ regarding accretion of income fructifies in the subsequent years the account for the relevant previous year may be reopened and .....

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Jan 31 1964 (HC)

Abdul Mohamad Agra and Anr. Vs. Peter Leo D'Mello and Anr.

Court: Mumbai

Decided on: Jan-31-1964

Reported in: AIR1965Bom21; (1964)66BOMLR551; ILR1965Bom96

..... of the life it is true that the chances of this expectation of the parents fructifying in the case of comparatively elder child are more than in the case of young .....

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Apr 09 1964 (HC)

Ram Nath Ram Prasad Vs. Commissioner of Income-tax, U.P.

Court: Allahabad

Decided on: Apr-09-1964

Reported in: [1964]54ITR777(All)

..... assessees making an application was merely an attempt to raise the question which did not fructify it was not granted and does not even appear to have been pressed for an .....

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Sep 30 1964 (HC)

M. Ayyaswami Nadar Vs. the State of Madras

Court: Chennai

Decided on: Sep-30-1964

Reported in: [1965]16STC957(Mad)

..... of the entries in the broker s accounts might refer to transactions which had not fructified and that mere payment of brokerage would not suffice to prove that there was a .....

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Feb 11 1964 (SC)

K.J. Nathan Vs. S.V. Maruty Reddy and ors.

Court: Supreme Court of India

Decided on: Feb-11-1964

Reported in: AIR1965SC430; [1964]6SCR727

..... title deeds were deposited for the purpose of executing a mortgage deed which did not fructify did not in any way preclude the court from holding on the facts of the .....

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Aug 28 1964 (HC)

The Commercial Credit Corporation (1943) Private Limited Vs. the State ...

Court: Mumbai

Decided on: Aug-28-1964

Reported in: (1965)67BOMLR138

..... in it from its inception which under the terms of the contract fructifies into a completed sale at the end of it if on a consideration ..... of sale and purchase and contain the elements of sale which fructify at the end of the agreement there would be no difficulty in ..... of course to adjustment in the event the sale element fails to fructify so far as this contention is concerned our conclusions are with respect .....

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