Long - Judgment Search Results

Long Island Care at Home, Ltd. Vs. Coke

Court: US Supreme Court

..... respondent a companionship services provider to the elderly and infirm sued petitioners her former employer long island care and its owner seeking minimum and overtime wages they allegedly owed her ..... companionship services does not apply to companionship workers paid by third party agencies such as long island care the district court found the department s third party regulation valid and .....

Lance Vs. Coffman

Court: US Supreme Court

lance v coffman 06 641 2007 lance v coffman 06 641 2007 per curiam lance v coffman 549 u s...

Timken France Sas Vs. Director of Income-tax

Court: Authority for Advance Rulings

Reported in: (2008)BusLR60

..... any distinction between original and bonus shares in respect of the long term capital gain arising from the sale of original and ..... the proviso section 112 1 applies in general to the long term capital assets whereas the proviso is specific and governs ..... listed securities units and zero coupon bonds answering the description of long term capital assets obviously in relation to those specified assets .....

Assistant Commissioner of Income Vs. Asea Brown Boveri Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2007)11TTJ(Mum.)502

..... state of assets transferred must have undergone changes over such a long period according to him no deduction could be allowed in ..... procurement and commissioning of specialized plants and machinery etc and a long gestation period to put them in place he submitted that ..... proceeded to decide that the impugned receipt was taxable as long term capital gain on the ground that the impugned amount .....

Timken France Sas Vs. Director of Income-tax (international Taxation) ...

Court: Authority for Advance Rulings

..... the proviso section 112 1 applies in general to the long term capital assets whereas the proviso is specific and governs ..... listed securities units and zero coupon bonds answering the description of long term capital assets obviously in relation to those specified assets ..... inflation index continue as before but where the tax on long term capital gains without adjustment of cost inflation exceeds 10 .....

Sh. Rajiv Gupta Vs. the Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2008)297ITR1(Chd.)

..... his jurisdiction by disallowing the carry forward and set off of long term capital loss without modifying the order for assessment year 1996 ..... 1996 97 had there been any mistake in the computation of long term capital loss in assessment year 1996 97 the assessing officer ..... the assessing officer was required to consider as to whether the long term capital loss was declared in assessment year 1996 97 in .....

The Statesman Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2007)112TTJ(Kol.)593

..... transfer of proportionate undivided land can be assessed to tax as long term capital gains and the gains attributable to the transfer ..... that the sale proceeds of the land should be assessed as long term capital gain and the sale proceeds attributable to the ..... the gains attributable to the interest in land were assessable as long term capital gains the gains attributable to the building were assessable .....

Shri Mahesh J. Patel Vs. the Asstt. Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2007)109ITD35(Mum.)

..... has rightly claimed the sum in question chargeable to tax as long term capital gains however the learned judicial member did not ..... months the assessee could under no circumstances claim to have received long term capital gains 18 we have carefully considered the rival ..... accounts cannot ipso facto convert short term capital gain into long term capital gains reliance was placed on the decision of .....

Global Crossing Telecommunications, Inc. Vs. Metrophones Telecommunica ...

Court: US Supreme Court

..... of the statutory phrase moreover the underlying regulated activity at issue resembles activity long regulated by both transportation and communications agencies traditionally the fcc exercising its rate ..... activity at issue here resembles activity that both transportation and communications agencies have long regulated here the agency has determined through traditional regulatory methods the cost of .....

R (on the Application of Godmanchester Town Council) (Appellants) Vs. ...

Court: House of Lords

..... of disturbing rights which had been exercised without objection for a long time in scottish law this policy was given effect by ..... needed for prescription which can be measured between any dates however long ago for which evidence is available this period must be ..... always have to be inferred 64 the merely evidential character of long public use was emphatically confirmed by this house in folkestone .....