Importing - Judgment Search Results

Commissioner of Income-tax Vs. Invest Import

Court: Kolkata

Reported in: (1981)25CTR(Cal)47,[1982]137ITR310(Cal)

sabyasachi mukharji j 1 this reference under section 256 1 of the i t act 1961 relates to the assessment...

Jeewanlal (1929) Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1983]139ITR865(Cal)

..... its recommendations to the department of technical development for a decision 7 2 articles imported against such import entitlement may be a used in the exporter s own factory or factories ..... profits from the said entitlements either by exploiting the said import entitlements by importing goods or by straightway selling the import entitlements 9 thereafter the tribunal observed as follows the facts .....

S.P. Gupta Vs. President of India and ors.

Court: Supreme Court of India

Reported in: AIR1982SC149; 1981Supp(1)SCC87; [1982]2SCR365

..... across in these cases many such mistakes though committed honestly without realising the import or importance of some of the provisions of the constitution perhaps there was no occasion ..... find their relevant place in the proposal itself oral or telephonic conversation while discharging important constitutional function affecting character and dignity of such high constitutional functionary as chief .....

Commissioner of Income-tax, Central-i Vs. Steelcrete (P.) Ltd.

Court: Kolkata

Reported in: [1983]142ITR45(Cal)

..... to the govt of india that it should be allowed to import special types of cranes machinery dumpers etc from east european countries ..... the assessee was the legal owner of the plant and machinery imported from the usa and therefore was entitled to claim depreciation and ..... the said letter it was mentioned that the assessee intended to import certain items of equipment and machinery as per statements given .....

international Woollen Mills Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1982)1ITD654(Kol.)

..... placed the order it had ordered something else than what was authorised to be imported under the import licence which the assessee had with it when the orders were placed further it ..... collaboration with the state trading corporation subverted the licences which were issued for import of woollen rags to import something which was not permitted under the licences the assessee therefore could not .....

Rostker Vs. Goldberg

Court: US Supreme Court

..... completely excluding women from the draft by excluding them from registration substantially furthers important governmental objectives in concluding that the government has carried its burden in this ..... has the burden of showing that elimination of the classification substantially furthers an important governmental interest footnote 2 18 as assistant secretary of defense pirie explained perhaps .....

H. L. Vs. Matheson

Court: US Supreme Court

..... minor s abortion decision as applied to immature and dependent minors the statute serves important considerations of family integrity and protecting adolescents as well as providing an opportunity ..... s 406 almost by definition however a woman intellectually and emotionally capable of making important decisions without parental assistance also should be capable of ignoring any parental disapproval .....

Madhu Wool Spinning Mills Vs. Union of India and Others

Court: Mumbai

Reported in: 1989(25)LC531(Bombay); 1983(14)ELT2200(Bom)

..... manufacturing shoddy woollen yarn the petitioners own a shoddy woollen mill wherein they utilise the imported woollen rags for the purpose of manufacturing woollen yarn and blankets the government of india ..... not entitled to claim exemption under the notification the deputy collector thereupon directed that the imported goods may be allowed clearance against the licence for woollen rags but the goods .....

Ahmedabad Manufacturing and Calico Printing Co. Ltd. Vs. Commissioner ...

Court: Gujarat

Reported in: (1981)25CTR(Guj)263

..... the present case we are not concerned with the income derived from sale of import entitlements or import licences which are transferable because mr shah appearing for the assessee company submitted that ..... express any final opinion on the question whether income derived from sale of transferable import entitlements and import licences could be included in the profits and gains derived from the export .....

Ahmedabad Manufacturing and Calico Printing Co. Ltd. Vs. Commissioner ...

Court: Gujarat

Reported in: (1982)25CTR(Guj)263; [1982]137ITR616(Guj)

..... the present case we are not concerned with the income derived from sale of import entitlements or import licences which are transferable because mr shah appearing for the assessee company submitted that ..... express any final opinion on the question whether income derived from sale of transferable import entitlements and import licences could be included in the profits and gains derived from the export .....