Same Transaction - Judgment Search Results

Arundhati Balkrishna Vs. Commissioner of Income-tax, Gujarat

Court: Gujarat

Reported in: (1982)29CTR(Guj)85; [1982]138ITR245(Guj)

..... cannot be gainsaid that the subject matter of the controversy remained the same viz whether the profit made on the transaction was exigible to tax no doubt a new reasoning in the ..... the vendee upon the vendor signing and executing the same so long as it is not registered once it is registered the transaction would become operative restrospectively from the date on which .....

American Express Co. Vs. Koerner

Court: US Supreme Court

..... are hesitant however to preclude completely the possibility of a transaction by transaction approach to 161 a regulation z of the federal ..... s separate application for a supplementary credit card for the same account also was submitted on a company account form id ..... this section if the obligor continues to make substantially the same allegation with respect to such error footnote 2 billing error .....

Anderson Bros. Ford Vs. Valencia

Court: US Supreme Court

..... regarding security interest disclosures in closed end consumer credit transactions 45 fed reg 63295 although the staff recognized that ..... by a creditor in connection with a consumer credit transaction in january 1968 while the legislation was under consideration ..... same side of the page and above the place for the customer s signature or 2 one side of a separate statement which identifies the transaction .....

Nandipalli Appalaraju Vs. G. Pannalal Sowcar and ors.

Court: Orissa

Reported in: AIR1982Ori131

..... judge lost sight of the distinction between a sham transaction and a benami transaction the distinction was very cogently drawn in the ..... enter into the arena of consideration in deciding whether a transaction is benami or not right conclusion can only be reached ..... the same in the auction purchase only in the name of appalaraju undoubtedly the burden to establish benami character of the transaction is .....

Rameshchandra Kachardas Porwal and ors. Vs. State of Maharashtra and o ...

Court: Supreme Court of India

Reported in: AIR1981SC1127; 1981(1)SCALE334; (1981)2SCC722; [1981]2SCR866

..... yard was not grown in the market area for the same reasons transactions between traders and traders have to be controlled if the ..... commission agents to the traders we therefore recommend that all transactions including the resales between the traders and traders in respect ..... providing facilities if all transactions are carried on in the market under the watchful and at the same time helpful vigil of .....

Commissioner of Income-tax, Gujarat Vs. Ashaland Corporation

Court: Gujarat

Reported in: (1981)25CTR(Guj)294; [1982]133ITR55(Guj)

..... of the assessee if the method of accounting followed is mercantile on completion of the transaction the entire sale price will become the income of the assessee irrespective of the fact ..... after bringing on record all the relevant materials necessary for the assessment and considering the same in accordance with law 5 being aggrieved by the order passed by the commissioner the .....

Davidson of India Private Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: (1982)27CTR(Cal)291,[1983]140ITR344(Cal)

..... this particular commodity namely dollars which they proposed to exchange for leaf tobacco their contemplated transactions became impossible of performance or were not in fact performed they then realised the commodity ..... it was stressed that between a borrower and the lender the relationship always remained the same irrespective of the manner in which the borrowed money was utilised by the borrower it .....

Gurusiddappa Nurandappa UppIn and ors. Vs. the State of Karnataka and ...

Court: Karnataka

Reported in: ILR1981KAR751; [1982]49STC192(Kar)

..... can be no second taxation on the same transaction and on the same persons and under the same entry reliance was placed in support of ..... of a second tax in all those cases though on the same transaction or person were under different entries unlike in the present ..... into agreement with the government with the clear understanding that the transaction was sale and accordingly they have paid sales tax at .....

Gurusiddappa Nurandappa UppIn and Etc. Vs. State of Karnataka and anr. ...

Court: Karnataka

Reported in: AIR1981Kant216

..... can be no second taxation on the same transaction and on the same persons and under the same entry reliance was placed in support of ..... of a second tax in all those cases though on the same transaction or person were under different entries unlike in the present ..... into agreement with the government with the clear understanding that the transaction was sale and accordingly they have paid sales tax at .....

Sri Vijaya Cotton Traders and ors. Vs. State of Andhra Pradesh and ors ...

Court: Andhra Pradesh

Reported in: AIR1981AP203

..... muhammadbhai v state of gujarat air1962sc1517 the supreme court observed that transactions between traders and traders have to be controlled if the ..... rendered but the supreme court itself pointed out in the same decision it is not necessary that all available surplus in ..... conclusion of the learned judges in that decision for the same reason also we hold that cotton seeds are agricultural produce .....