Longing - Judgment Search Results

itc Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2003)86ITD135(Kol.)

..... building is a short term capital gain then the benefits attached to long term capital gains cannot be denied to the assessee he cited ..... which we have used for determining the cost of acquisition for long term capital gain for land since land was acquired prior to ..... which we have used for determining the cost of acquisition for long term capital gain for land since land was acquired prior to .....

McConnell Vs. Federal Election Comm'n

Court: US Supreme Court

..... expanding the anticircumvention rationale beyond reason admittedly exploitation of an anticircumvention concept has a long pedigree going back at least to buckley itself buckley upheld a 1 000 ..... to a political candidate or committee the evidence shows that national parties have a long tradition of engaging in essential associational activities such as planning and coordinating fundraising with .....

The A.C.i.T. Vs. Smt. Hansaben B. Mehta

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2004)90ITD44(Mum.)

..... the cit a who held that the impugned transaction resulted in long term capital gain observing thus however one small detail has been ..... in support of the claim that the impugned transaction resulted in long term capital gain it was stated in this letter that ..... rights referred to above under the agreement in may 1991 constituted long term capital gains and consequently reject this ground of the revenue .....

Stogner Vs. California

Court: US Supreme Court

..... longer a punishable offense it is consequently not surprising that new jersey s highest court long ago recognized that chase s alternative description of second category laws exactly describes the ..... categories further third likely for the reasons just stated numerous legislators courts and commentators have long believed it well settled that the ex post facto clause forbids resurrection of a .....

Commissioner of Income-tax Vs. Assam Petroleum Industries (P.) Ltd.

Court: Guwahati

..... of the capital asset whether short term capital asset or long term capital asset except otherwise provided in mentioned sections in ..... sub section 2 of section 48 wherein the assessee transferring long term capital assets can claim further deduction as specified under ..... condition and enquiry would be whether the assessee has transferred long term capital asset and whether the consideration so received is .....

Mafatlal Holdings Ltd. Vs. Additional Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2004)85TTJ(Mum.)821

..... least such allowance be directed to be made against the computation of long term short term capital gain on sale of ggcl shares 12 ..... assessee company has sold one of its old shares held as long term investment in the books of account there was no operational ..... of name in the books of the municipal authorities may take long time but once the property is transferred by following the requirements .....

Hindustan Hotels Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Panji

..... the learned cit a therefore directed the assessing officer to determine long term capital gains and short term capital gains in this ..... argued that the entire sale consideration was chargeable to tax as long term capital gains only the learned counsel also relied upon ..... by the learned cit a between short term capital gains and long term capital gains was most unreasonable and unjust after careful .....

Branch Vs. Smith

Court: US Supreme Court

..... state provision envisions both legislatively and judicially prescribed change and does not come into playas long as it is feasible for a state or federal court to complete redistricting pp 273 ..... forthcoming election surely the dissent cannot possibly believe that since the text tells us how long 2a c should govern ibid a court can declare immediately after congressional reapportionment and before .....

Ewing Vs. California

Court: US Supreme Court

..... or parole his prior strikes were serious felonies including robbery and residential burglary though long his current sentence reflects a rational legislative judgment that is entitled to deference pp ..... criminal penalties upon habitual offenders is no longer open to serious challenge recidivism has long been recognized as a legitimate basis for increased punishment see almendareztorres v united states .....

Cit Vs. K.C. John

Court: Kerala

Reported in: [2003]132TAXMAN793(Ker)

..... short term capital assets such income being hereinafter referred to as long term capital gains there shall be allowed in computing the ..... consists only of investment income or income by way of long term capital gains or both no deduction shall be allowed ..... already extracted earlier specifically provided for deductions in the computation of long term capital gains occurring in chapter vi a of the .....