Stock Split - Judgment Search Results

Commissioner of Income-tax, Central-ii Vs. Kishore Trading Co. Ltd.

Court: Kolkata

Reported in: (1981)23CTR(Cal)218,[1982]138ITR527(Cal)

..... court was concerned with the question of valuing raw materials and stock in trade and also the unfinished goods and we reiterated the ..... has happened is that the plaintiff s old certificates have been split up in effect and have diminished in value to the extent ..... irrespective of the fact that the assessee was valuing its unsold stock at a particular method different from the method indicated before year .....

The Commissioner of Income-tax, New Delhi Vs. Hindustan General Indust ...

Court: Delhi

Reported in: ILR1981Delhi763

..... that the industrial undertaking at nangloi had not been formed by splitting up or reconstruction of the business already in existence and the ..... the goodwill however the agreement of transfer did not cover the stock in trade and certain credits and outgoings as well as debts ..... and fact however the agreement of transfer did not cover the stock in trade and certain credits and outgoings as well as debts .....

Ramco Cement Distribution Co. (P.) Ltd. Vs. the State of Tamil Nadu

Court: Chennai

Reported in: [1982]51STC171(Mad)

vishnu agencies p ltd appellants before the supreme court were stockists of cement they supplied cement to persons in whose favour is part of the price but the dealer chooses to split up the price and claim the amount of freight as

Stretchlon (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1982)1ITD627(Mum.)

of the same on record he produced a well bound stock register in respect of crimp yarn and other yarn and

Wheels India Limited Vs. the State of Tamil Nadu and anr.

Court: Chennai

Reported in: [1983]52STC245(Mad)

ordernainar sundaram j 1 in w p no 2830 of 1980 the petitioner prays for the issue of a writ...

Tej Singh Vs. the State of Rajasthan

Court: Rajasthan

Reported in: 1981WLN(UC)423

accounts for the supply made by him and kept the stock register it was incumbent upon him to support his varsion

Dwarka Prosad Agarwalla Vs. Director of Inspection

Court: Kolkata

Reported in: (1981)25CTR(Cal)58,[1982]137ITR456(Cal)

section 132 is taken in this case huge discrepancy in stock is also likely to be found out at the godowns

Electric and Furnishing Mart Vs. State of Assam and ors.

Court: Guwahati

saikia j 1 m s electric furnishing mart a partnership firm of tezpur town prays for an appropriate writ quashing...

Hemalatha Textiles Ltd. Vs. the State of Tamil Nadu

Court: Chennai

Reported in: [1983]52STC241(Mad)

shown by recorded evidence available in the assessee s own stock books correspondence lorry way bills railway receipts and the like

Kesoram Cements, Basantnagar Vs. Union of India and ors.

Court: Andhra Pradesh

Reported in: 1982(10)ELT214(AP)

ramanujulu naidu j 1 in this writ petition the legality of levy of exercise duty in a sum of rs...