Realisation - Judgment Search Results

Assistant Commissioner of Vs. Hyt Engg. Co. (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2005)92ITD202(Pune.)

..... incentives as the sums received were in the nature of realisation of above current assets 4 the assessee company filed its ..... including actionable claims and amounts in question were received as realisation of said assets the fact that apportionment of consideration was ..... subsequent does not alter the nature of receipt viz realisation of assets it was therefore submitted that the amounts of .....

Priyanka Gems Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2005)94TTJ(Ahd.)557

..... persuaded to agree with the contention of learned departmental representative that amount of export proceeds realised in excess of notional value of export bill was attributable to interest for delayed ..... under section 80hhc immediate and direct source of such interest is attributable to delayed realisation from the debtor however in the instant appeals under our consideration nothing has been .....

Buchler and Another (as Joint Liquidators of Leyland Daf Limited) (Res ...

Court: House of Lords

..... debenture whereupon the floating charge crystallised into a fixed charge 6 the receivers proceeded to realise the assets comprised in the charges they paid the receivership preferential creditors totalling ..... the charge holder in the present case the charge holder appointed receivers who collected and realised the assets subject to the floating charge and paid the preferential creditors before the .....

Waters and Others (Appellants) Vs. Welsh Development Agency (Responden ...

Court: House of Lords

..... the powers or acquired the other subjects which made the undertaking as a whole a realised possibility i would venture respectfully to suggest that the principles of compensation relating in particular ..... seek is substantially more than this they say that its acquisition was indispensable to the realisation of the cardiff bay barrage project and that its valuation must recognise and reflect this .....

icici Bank Ltd. and ors. Vs. Shivmoni Steel Tubes Ltd. and ors.

Court: Karnataka

Reported in: [2005]126CompCas545(Kar); [2005]62SCL421(Kar)

..... further hearing on the premise that though certain amounts have been realised from the sale of assets of the company under liquidation ..... this court to stand outside the winding up proceedings and to realise its securities this court had in fact permitted the corporation to ..... to direct m s ksiidc to share the proceeds it has realised with the applicant and that was the agreement and understanding .....

i.F.C.i. Limited and ors. Vs. Sidco Leathers Ltd. (In Liquidation) and ...

Court: Allahabad

Reported in: [2006]131CompCas429(All); (2006)5CompLJ492(All); (2004)3UPLBEC2512

..... instead of relinquishing his security and providing his debt opts to realise his security a the liquidator shall be entitled to represent ..... value 5 where a creditor after having valued his security subsequently realise it the net amount realized shall be substituted for the ..... the company court and claim priority over all other creditors to realise the amounts put of other moneys lying in the company .....

Makhan Lal HarnaraIn and ors. Vs. Karamchand Thaper and Bros. Pvt. Ltd ...

Court: Jharkhand

Reported in: AIR2004Jhar143; [2004(4)JCR626(Jhr)]

..... entitled to recover the amount against coal bills or realisation of price realised by the custodian during the period of management i ..... the claims preferred the prospect of the plaintiffs dues being realised from the commissioner appears to be too slender and remote ..... claim by filing applications before the commissioner of payments for realisation of the amount of hundies along with interest detailed in .....

In Re: R. Kaaruppan

Court: Chennai

Reported in: 2004CriLJ4284

..... came up again on 12 3 2004 mr karuppan instead of realising his mistake and filing a suitable statement raised an objection regarding ..... defiant attitude the contemner was advised by this full bench to realise his mistake and to file his statement and time was given ..... judge but the entire institution it is high time that we realise that the much cherished judicial independence has to be protected not .....

indusind Bank Ltd. Vs. Deva Tools and Forgings

Court: DRAT Delhi

Reported in: I(2005)BC97

..... right to transfer by way of lease assignment or sale for realising the secured asset b take over the management of the secured ..... right to transfer by way of lease assignment or sale and realise the secured asset c appoint any person hereinafter referred to as ..... financial institutions to enforce the security interest for the purpose of realising money due to them without the intervention of the court and .....

Deputy Commissioner of Income Vs. Manjara Shetkari Sahakari Sakhar

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2004)91ITD361(Mum.)

..... is said that the bhargava commission recommended that the factory owner should share the extra realisation with the cane grower the expression to share means to participate in it therefore follows ..... page 483 the relevant portion reads as under bhargava commission also recommended that the sales realisation from sugar after expenses should be shared with the cane growers who execute agreement for .....