Speculation - Judgment Search Results

S. Gowrishankar Vs. the Secretary, Bar Council of India

Court: Karnataka

Reported in: ILR2003KAR2772; 2003(5)KarLJ114

..... university what consequences may occur to the research prospects of the university while is definitely speculative damage is definite and may be irreversible and therefore situation also warrants prevention of such .....

Dabur India Ltd. Vs. Commissioner of Central Excise

Court: Supreme Court of India

Reported in: 2003LC129(SC); 2003(157)ELT129(SC)

..... exclusive domain of the judiciary to expound the law as it is and not to speculate what it should be as it is the function of the legislature it is also .....

Madan Lal and anr. Vs. State of Himachal Pradesh

Court: Supreme Court of India

Reported in: AIR2003SC3642; 2003(2)ALD(Cri)688; 2003CriLJ3868; 2004(1)CTC381; 2003(89)ECC241; 2003(3)JKJ1[SC]; 2003(6)SCALE483; (2003)7SCC465

..... work involved while determining the potentiality it can be broadly stated that the element of speculation is reduced to minimum if the underlying principles of fixation of market value with reference .....

Dwarka Prasad and ors. Vs. Union of India (Uoi) and ors.

Court: Supreme Court of India

Reported in: AIR2003SC2971; JT2003(6)SC113; 2003(5)SCALE461; (2003)6SCC535; 2004(1)SLJ376(SC); (2003)3UPLBEC2082

..... defence held a plea of right of private defence cannot be based on surmises and speculation while considering whether the right of private defence is available to an accused it is .....

S.D.S. Shipping Pvt. Ltd. Vs. Jay Container Services Co. Pvt. Ltd. and ...

Court: Supreme Court of India

Reported in: AIR2003SC2186; 2003(4)ALLMR(SC)1135; 2003(4)SCALE604; (2003)9SCC439; 2003(2)LC1148(SC)

..... viewed in its proper setting right of private defence cannot be based on surmises and speculation right of private defence commences as soon as a reasonable apprehension of danger to body .....

Ravinder NaraIn and anr. Vs. Union of India (Uoi)

Court: Supreme Court of India

Reported in: AIR2003SC1987; 2003(2)ALLMR(SC)717; JT2003(5)SC160; (2003)134PLR262; 2003(2)SCALE509; (2003)4SCC481; [2003]2SCR424; (2003)2UPLBEC1718

..... cases necessary deductions adjustments have to be made while determining the prices the element of speculation is reduced to minimum if the underlying principles of fixation of market value with reference .....

Shri Kanubhai A. Patel, Shri Vs. the Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... goods then the adventure in the nature of trade will be an adventure in speculative business speculative business is only a species of general business where contracts for purchase and sale ..... otherwise innocent into a wager hedging transactions are however to be distinguished from the speculative transactions inasmuch as they are genuine transactions entered into for purposes of insuring against .....

Srj Securities Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

..... of transactions entered into on behalf of his constituents in the foreign exchange as the speculative business of the assessee and the commission agency were distinct businesses 40 the high court ..... shares also does not indicate that the legislature had several other actual and existing non speculative activities of business in mind it merely indicates that the business activity which consists of .....

Melville Finvest Ltd. Vs. Joint Commissioner of I.T. -

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2004)89ITD528(Hyd.)

..... business was rightly treated by the tribunal as a loss in speculative business the other decision of the hon ble calcutta high ..... eligible for set off of other determined carried forward non speculative business loss against the business profit of this year the ..... the transactions of purchase and sale of shares did not constitute speculation activity and the provisions of section 73 were not attracted .....

The Dcit, Spl. Range 18 Vs. Aakrosh Investment and Leasing P.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2004)90ITD287(Mum.)

..... course of business the loss could not therefore be treated as speculation loss by invoking explanation to section 3 the assessing officer ..... on the business of the assessee must be treated as speculation business this decision squarely applies to the facts of the ..... business was rightly treated by the tribunal as a loss in speculative business 24 the conclusion which emerges from the discussion above .....