Long - Judgment Search Results

Ravindra K. Mariwala Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2003)86ITD35(Mum.)

..... both have to be set off against each other and then only the net long term capital gain long term capital loss can be determined we accordingly uphold the finding of the lower ..... gain the learned departmental representative submitted that for the purpose of levy of capital gain long term capital gain and short term capital gain are to be determined separately therefore as .....

Premier Automobiles Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2003)84ITD169(Mum.)

..... tax he therefore proceeded to tax the profit under the head long term capital gains short term capital gains and business profit by ..... sale proceeds of assets of kalyan motor co are taxable as long term capital gain short term capital gain and business income respectively ..... claim for treating the gain arising on transfer of land as long term capital gain was upheld by the learned jm after considering .....

Eldred Vs. Ashcroft

Court: US Supreme Court

..... conformity with this particular aspect of european law will neither encourage creation nor benefit the long dead author in any other important way what benefit then might this partial future ..... copyrights id at 396 398 statement of j reichman european and american copyright law have long coexisted despite important differences including europe s traditional respect for authors moral rights and the .....

Tahoe-sierra Preservation Council, Inc. Vs. Tahoe Regional Planning Ag ...

Court: US Supreme Court

..... cannot now foresee such a rule would undoubtedly require changes in numerous practices that have long been considered permissible exercises of the police power as justice holmes warned in mahon ..... presented is deemed to comprise every subsidiary question fairly included therein the question of how long the moratorium on land development lasted is necessarily subsumed within the question whether the .....

Krishna Mochi and ors. Vs. State of Bihar

Court: Supreme Court of India

Reported in: AIR2002SC1965; 2002(1)ALD(Cri)761; (2002)3CALLT9(SC); 2002CriLJ2645; 2002(2)Crimes236(SC); JT2002(4)SC186; 2002(3)SCALE602; (2002)6SCC81; [2002]3SCR1

..... case illustrates how faulty delayed casual unscientific investigation and lapse of long period in trial affects the administration of justice which in ..... directed inspector ram japit kumar to investigate this case and so long he did not take charge of the investigation this witness ..... community in the village in question and were raising slogans long live mcc and whoever comes in their way would be .....

Shah Jolly Chandravadan and ors. Vs. State of Gujarat and ors.

Court: Gujarat

Reported in: (2003)2GLR1190

..... the stay obtained by them so such candidates cannot argue that they are serving since long though learned senior counsel mr harubhai mehta has resisted some submissions of learned advocate general ..... principles of equity the apex court has observed that eligibility and continuous working for howsoever long period should not be permitted to overreach the law requirement of rules of selection through .....

Ulka Advertising (P.) Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)94ITD282(Mum.)

..... realisation on sale of cylinders constitutes realisation on sale of a long term capital asset and since the price realised is less than ..... that realisation of sale of cylinders constitutes realisation on sale of a long term capital asset and since price realised was less than cost ..... 50 and also wrong in disallowing the claim of assessee of long term capital loss amounting to rs 7 96 693 14 the .....

Hope Vs. Pelzer

Court: US Supreme Court

..... corporal punishment impermissible including handcuffing inmates to fences or cells for long periods and ort v white 813 f 2d 318 324 ..... precedents relied on and the cases then before the court so long as the prior decisions gave reasonable warning that the conduct then ..... to enforce an inmate s compliance with valid prison rules so long as such measures are not undertaken maliciously or sadistically 813 .....

Bhupendra Kumar Bhaumik Vs. Union of India

Court: Delhi

Reported in: [2002]125TAXMAN886(Delhi)

..... 1 where the capital gain arises from the transfer of a long term capital asset the capital asset so transferred being hereafter in ..... harshly and unfairly to those assessed who had agreed to transfer long term capital assets prior to 29 2 1992 and received advance ..... 14 of the constitution as restricting the benefit of exemption of long term capital gains on advance received and deposited prior to 29 .....

Baul Sarkar Vs. Smt. Mina Chakraborty

Court: Kolkata

Reported in: (2003)1CALLT585(HC)

..... the learned judge has held that by virtue of her long service she had become entitled to get her appointment regularised ..... appears to be well founded eligibility and continuous working for howsoever long period should not be permitted to overreach the law requirement ..... be illegal it can never be regularised or made legal howsoever long a period one may serve pursuant to such illegal appointment .....