Tangible Property - Judgment Search Results

Tata Consultancy Services Vs. State of Andhra Pradesh

Court: Supreme Court of India

Reported in: AIR2005SC371; (2004)192CTR(SC)257; 2004(178)ELT22(SC); [2004]271ITR401(SC); 2006(33)PTC652(SC); 2004(9)SCALE349; (2005)1SCC308; [2004]137STC620(SC)

..... the intellectual intangible competent of the software property that wallingford has impermissibly assessed as tangible property by linking these incorporeal incidents with the tangible medium in which the software is ..... the said act are very wide and include all types of movable properties whether those properties be tangible or intangible we are in complete agreement with the observations made .....

Louisville and Nashville R. Co. Vs. Greene

Court: US Supreme Court

..... and which fully sustains a finding that the great mass of property in kentucky embracing all tangible property except railroad property and distilled spirits during a period of years was systematically and ..... boards of supervisors and the state board of equalization and this embraces all tangible property except railroad property and distilled spirits during a period of years prior to and including .....

Adams Express Co. Vs. Ohio State Auditor

Court: US Supreme Court

..... considered therefore is whether there is bolonging to these express companies intangible property property differing from the tangible property a property created by either the combined use or the manner or use of ..... they have within the limits of the state certain tangible property such as horses wagons etc that that tangible property is their only property within the state that it must be valued as .....

State Railroad Tax Cases

Court: US Supreme Court

..... be deducted the aggregate amount of the equalized or assessed valuation of all the tangible property respectively of such companies and associations such equalized or assessed valuation being taken in ..... be deducted the aggregate amount of the equalized or assessed valuation of all the tangible property respectively of such companies and associations such equalized or assessed valuation being taken in .....

Sonata Information Technology Vs. Additional Commissioner of

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2006)103ITD324(Bang.)

..... and other media for sound or other similarly further the controversy whether software is tangible property or intangible property has been set to rest by supreme court in the case of tata consultancy ..... any other manner perceptible to the senses the court held that a software programme constituted tangible property in the following terms hasbro argues that the software programme is not perceptible to .....

Frick Vs. Pennsylvania

Court: US Supreme Court

..... arguments in favor of the taxation of intangible property at the domicile of the owner have no application to tangible property the fact that such property is visible easily found and difficult to ..... taxability of land within the jurisdiction of another state applies with equal cogency to tangible personal property beyond the jurisdiction it is not only beyond the sovereignty of the taxing state .....

Amway India Enterprises Vs. the Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)111ITD112(Delhi)

..... by my learned brother variava j does not make any distinction between tangible property and intangible property a goods may be a tangible property or an intangible one it would become goods provided it has ..... the subsequent paragraphs 61 we have already discussed as to how computer software is a tangible property though a licensee the person purchasing the disk or other medium containing the software .....

Adams Express Co. Vs. Ohio State Auditor

Court: US Supreme Court

..... stock is largely increased whereby the value of the tangible property of the corporation considered as an entire plant acquires ..... is largely increased whereby by the value of the tangible property of the corporation considered as an entire plant acquires ..... and his capacity to do business and that therefore his tangible property must be valued accordingly suppose bankers in boston philadelphia .....

San Francisco Nat'l Bank Vs. Dodge

Court: US Supreme Court

..... stock of a corporation and the shares of a joint stock association represent not only tangible property but also the intangible including therein all corporate franchises and all contracts privileges and ..... be assessed to the corporation now if as claimed the shares represent not merely the tangible property but the franchise the dividend earning power then as stated everything represented by the .....

Bhikhabhai Nanabhai Patel Vs. Chimanlal Maganlal Shah and ors.

Court: Mumbai

Reported in: AIR1953Bom437A; (1953)55BOMLR641

..... before him the next point taken by the appellant was that even if the property be regarded as tangible property since there is no registered deed delivery is necessary to complete the transfer ..... they went on to consider whether the equity at redemption was tangible or intangible property and in holding that it was tangible property they relied on various authorities on jurisprudence and at p 720 .....