Same Transaction - Judgment Search Results

i.B.P. Co. Limited and anr. Vs. Assistant Commissioner of

Court: Sales Tax Tribunal STT West Bengal

Reported in: (2000)118STC33Tribunal

..... 11 ii the parties have used the expression exchange in describing the transaction of transfer of shares but at the same breath they proposed that price and the terms and conditions of ..... the transferor shall pay and discharge the same and will indemnify and keep the transferee indemnified against such payment 16 the true nature of the transaction could hardly be concealed in clauses .....

Comfund Financial Services (i) Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT

Reported in: (1998)67ITD304(Bang.)

..... the units of uti are not stocks and shares and hence dealing in the same cannot constitute speculative transactions i apollo tyres ltd v dy cit 1992 43 itd 464 coch at ..... arrangement we have already held that so far as the transactions with anz are concerned the same cannot be considered as speculative transactions from the discussions as made above we cannot also hold .....

Karam Chand Thapar and Bros. (Coal Vs. Deputy Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1998)66ITD39Cal

..... concern it cannot be attributed that the transaction is colourable inasmuch as jct ltd has entered into similar transaction with outsiders also at around the same price thus the assessee company cannot be ..... also at the same rate of rs 55 per cop it was therefore contended that the ao is not justified to talk of group companies or of colourable transaction it was further .....

United States Vs. O'Hagan

Court: US Supreme Court

..... expansive construction and require a more integral connection between the fraud and the securities transaction the majority states for example that the misappropriation theory applies to undisclosed misappropriation of ..... from the principal even though such conduct may affect the securities markets in the same manner as the conduct reached by the misappropriation theory contrary to justice thomas .....

S. Krishna Gounder (Died) and ors. Vs. Janakiammal (Died) and ors.

Court: Chennai

Reported in: (1997)2MLJ307

..... title to the property or there was not a genuine valid gift a benami transaction has the same effect as a resulting trust italics supplied 13 in a full bench decision of ..... of a third person but in the case of a sham transaction even though there is a registered deed the same is not intended to come into effect that is why the .....

Karam Chand Thaper and Bros. Vs. Deputy Commissioner of Income Tax

Court: Kolkata

Reported in: (1998)61TTJ(Cal)576

..... 98itr167 sc learned counsel further submitted that there is no room for doubting the transaction as the transaction is bona fide for the following reasons a payment was made by account payee ..... concern it cannot be attributed that the transaction is colourable inasmuch as jct ltd has entered into similar transaction with outsiders also at around the same price thus the assessee company cannot be .....

Express Newspapers Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Madras

..... seller and receiving the sale consideration from the buyers on the same day as both the transactions had taken place on the same day 44 in this connection the assessee s counsel pointed ..... particularly in a falling market same set of shares at the following market 31 as in the case of transactions in potatoes so in the case of transactions in shares the assessee had .....

M. Sai Reddy Vs. L. Balaiah @ Babu Rao and ors.

Court: Andhra Pradesh

Reported in: 1997(6)ALT321

..... understood between the first plaintiff and defendants 2 and 3 that the transaction shall for all practical purposes be treated as a mortgage and ..... of the same date under ex b 17 and the sale deed under ex b 18 dated 29 7 1968 represent a money transaction and ..... same d 1 has filed the present appeal 8 the addl chief judge city civil court hyderabad in support of his finding that the transaction .....

A.M.S. Mohamed Housuf Vs. Tamil Nadu Wakf Board by Its Secretary and o ...

Court: Chennai

Reported in: (1998)2MLJ78

..... is a statutory condition and if the same is violated there cannot be a valid transaction and the plaintiff can sue for ..... retrospective sanction we accordingly give the necessary sanction to the transaction 49 following the said division bench judgment this court in ..... air1953mad143 that the sanction can be obtained subsequent to the transaction on valid grounds i agree with the contention of the .....

N. Rajammal (Died) and Another Vs. P. Maragathammal and 28 Others

Court: Chennai

Reported in: 1998(1)CTC314; (1998)IMLJ184

..... no title a family arrangement on the contrary is a transaction between members of the same family for the benefit of the family so as to ..... this court held that while interpreting sec 22 if the transaction is bond fide the same will not be hit by that section and it cannot ..... against the government and as between the parties to the transaction the same is genuine and binding on them it was not open to .....