Priority - Judgment Search Results

Shiva Shankar Ram, Proprietor, Sankar Glass Industries Vs. Union of In ...

Court: Kolkata

Reported in: 1979(4)ELT673(Cal)

pradyot kumar banerjee j 1 in this rule the petitioner has challenged an order passed by the collector of the...

United States Vs. Moore

Court: US Supreme Court

..... the parties agree that this court and other federal courts have regularly applied the priority statute to debts that in fact were unliquidated although without discussing the precise issue ..... federal government an unemployment compensation tax permitting post insolvency election would mean that the priority statute applied to contingent obligations the court reasoned and that result would be anomalous .....

Commissioner of Income-tax, Gujarat Ii Vs. Cambay Electric Supply Indu ...

Court: Gujarat

Reported in: [1976]104ITR744(Guj)

..... before working out the deduction of 8 in favour of a priority industry inter alis arose for our consideration the provision of ..... income instead of total income the expression gross total income and priority industry are then defined in section 80e thus the total ..... loss can be set off against the income derived from the priority business before calculating 8 deduction under section 80e would stand on .....

Lakshminarasamma and ors. Vs. C.V. Raghavachar and ors.

Court: Karnataka

Reported in: AIR1976Kant209; 1976(1)KarLJ114

..... to the outstanding equity of redemption is determined by the priority not of the respective mortgages but of the respective sales ..... that the representative of the puisne mortgagee was held entitled to priority not because he represented the purchaser in the puisne mortgagee ..... to another suit and it is desirable to determine the priority as between the rights of redemption claimed by the rival .....

Commissioner of Income-tax, Gujarat Ii Vs. Amul Transmission Line Hard ...

Court: Gujarat

Reported in: [1976]104ITR771(Guj)

..... section applies where the gross total income includes any profits and gains attributable to any priority industry there shall be allowed in accordance with and subject to the provisions of this ..... since it is an admitted fact that the respondent assessee comes within this definition of priority industry the above referred definition has no other relevance except showing that it is practically .....

Phelps Vs. United States

Court: US Supreme Court

..... to remove the government s tax liens from the subordinate priority accorded them under 67c 3 of the bankruptcy act footnote ..... court of appeals incorrectly granted to the united states a priority based upon the internal revenue code of 1954 for taxes ..... between holding the property subject to prior payment of administrative and priority wage claims and holding it outright brief for united states .....

P. Nagappan Vs. H.A. Ramaswamy Chettiar and ors.

Court: Chennai

Reported in: [1975]36STC408(Mad)

..... is contained in the expression salus populi supremo lex but the priority of the state debt cannot unless otherwise provided by a ..... between an unsecured creditor and the state the above doctrine of priority of state debts will ordinarily be attracted but this rule cannot ..... effect of superseding the rights of the mortgagee nor giving any priority over the rights of the mortgagee the provision in the .....

Official Liquidator, High Court of Karnataka Vs. B. Lakshmikutty

Court: Karnataka

Reported in: [1976]46CompCas411(Kar); 1975(2)KarLJ123

..... the court was considering the question whether the state government could claim priority for its debts otherwise than under section 530 1 a of the ..... relied upon by the state government ins support of its claim for priority as it was inconsistent with section 530 1 of the act the ..... be contrary to section 530 of the act which lays down the priorities in the matter of payments from out of the assets of the .....

Venkatamuniappa Chettiar Vs. M.G.R. Lakshminarasimhan and ors.

Court: Chennai

Reported in: (1975)2MLJ475

..... court auction purchaser of the equity of redemption in execution of the money decree claimed priority on the ground that he had redeemed the first four mortgages the first two courts ..... agreed in decreeing the suit and declined to allow the claim of priority by the 4th defendant venkatadri j in the second appeal was of the view that .....

icc Vs. Oregon Pacific Indus., Inc.

Court: US Supreme Court

..... of terminals and d to give directions for preference or priority in transportation the district court held that the commission ..... and reasonable and d to give directions for preference or priority in transportation embargoes or movement of traffic under permits ..... defense and security that certain traffic shall have preference or priority in transportation and the commission shall under the power herein .....