Normal - Judgment Search Results

Ajax Products Ltd. Vs. Commissioner of Income-tax, Madras.

Court: Chennai

Reported in: [1961]43ITR297(Mad)

..... an adventure in the nature of trade independent of the normal business activities of the assessee company sanctioned by the memorandum ..... an adventure in the nature of trade independent of its normal line of business activities the tribunal should certainly have been ..... adventure in the nature of trade as distinct from the normal business activities of the assessee learned counsel represented that since .....

United States Vs. Cannelton Sewer Pipe Co.

Court: US Supreme Court

..... of gross income from mining and defined mining as including the ordinary treatment processes normally applied by mine owners to obtain the commercially marketable mineral product or products respondent ..... s gross income from mining it defines mining to include the ordinary treatment processes normally applied by mine owners to obtain the commercially marketable mineral product or products respondent .....

Union of India (Uoi) Vs. Bikaner Textiles and ors.

Court: Rajasthan

Reported in: AIR1961Raj211

..... to be delivered denotes a period within which the goods in the normal course are delivered by the carrier where no date of delivery is ..... fixed by contract according to him the normal period which is requir ed for a consignment to reach bikaner ..... that the goods often do not arrive at the destination within the normal time due to several intervening factors it may be that the wagon .....

Indian Bank Ltd. Vs. Commissioner of Income-tax, Madras.

Court: Chennai

Reported in: [1961]41ITR552(Mad)

..... express purchase of buying securities or investment in securities in the course of its normal banking business the assessee bank bought held and sold securities including mysore securities the ..... who independent of the transaction of borrowing purchased securities again in the course of his normal banking business if the borrowing and the investment in securities were independent transactions each .....

Ram Sarup and ors. Vs. Shikhar Chand and anr.

Court: Allahabad

Reported in: AIR1961All221

..... the word irregularity also includes within its definition any deviation from what is usual or normal abnormality anomalousness the expression material irregularity in sub section 3 is therefore wide enough ..... section 4 of section 3 indicate that the legislature contemplated that the commissioner should be normal channel through whom the orders in proceedings under section 3 should pass before being .....

Hannah Vs. Larche

Court: US Supreme Court

..... infrequently have witnesses appearing before congressional committees been afforded the procedural rights normally associated with an adjudicative proceeding in the vast majority of instances congressional ..... best example is provided by the administrative regulatory agencies although these agencies normally make determinations of a quasi judicial nature they also frequently conduct purely factfinding .....

Bengal Ingot Company (Private), Ltd. Vs. Fifth Industrial Tribunal and ...

Court: Kolkata

Reported in: (1960)IILLJ508Cal

..... employees the paid up capital however runs a double risk viz 1 normal trade risks and 2 risks incidental to trade cycles whereas in ..... it cannot do so by expending the amount allowed by way of normal depreciation it would require more funds and this excess is called ..... the management claims rs 66 000 the union contends that as the normal statutory depreciation is 1 10 lakhs during the year in question .....

Jaswant Sugar Mills Ltd., Meerut City Vs. Sub-divisional Magistrate, M ...

Court: Allahabad

Reported in: AIR1960All724; (1960)IILLJ373All

..... minimum rates of wages section 13 provides for fixing hours for a normal working day etc section 13 runs thus in regard to any ..... fix the number of hours of work which shall constitute a normal working day inclusive of one or more specified intervals b provide ..... hereinafter referred to as the act provides for fixing hours for a normal working day etc section 13 contemplates directions to be issued by .....

Indian Woollen Textile Mills Vs. Commissioner of Excess Profits Tax, P ...

Court: Punjab and Haryana

Reported in: AIR1960P& H582; [1960]39ITR289(P& H)

..... tax act and the general scheme of taxation there is no normal year for excess profits tax assessment of the income arising ..... in any chargeable accounting period b if there is no normal year of assessment viz the year following any chargeable accounting ..... all those of course were decided on the ordinary principle that normal presumption is against giving retrospective effect to a statute i am .....

Nalini Kanto Bhattacharjee Vs. Mohan Chand Biswas

Court: Kolkata

Reported in: AIR1960Cal477,64CWN422

..... act of giving the prescribed notice enlarge the period of limitation normally when a default is made in paying the amount due under ..... notice had not the effect of arresting the running of the normal period of limitation or enlarging the period of limitation as provided ..... apply for final decree accrues in lieu of the date which normally would accrue under order 34 of the civil procedure code 30 on the .....