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shop. Referring to the decision in Alianza
Companys case [1904] 2 KB 66 6 (KB), their Lordships observe that ... capital expenditure. In other words, the decision in Alianza Companys
case was distinguished having regard to the object in acquiring
Gujarat High Court
judgment of the Supreme Court in Associated
Cement Companys case, the CBDT considered that the earlier circular
issued under ... judgment of the Supreme Court in Associated
Cement Companys case (supra). Sec. 194C casts a duty upon the person
responsible
Rajasthan High Court
Supreme Court of India
Cadila Healthcare Limited vs Cadila Pharmaceuticals Limited on 26 March, 2001
Supreme Court of India
Supreme Court of India
State Of Rajasthan & Anr vs M/S D.P. Metals
Supreme Court of India
question is accurate enough, because it contemplates only
a case where a company purports to pay a dividend ... other. A dividend is the share of a companys profits whether at a
fixed rate or otherwise, which is allocated
Calcutta High Court
line with the judges who decided Pure Nichitpur Colliery
Companys case [1975] 101 ITR 79 (Pat) to say that ... opposite views.
The first case is Pure Nichitpur Colliery Companys case [1975] 101 ITR
79 (Pat) decided on 9th September
Punjab-Haryana High Court
relevant facts of the Fazilka Electric Supply
Companys case and of the instant case in so far as they relate ... Supreme Court in the Fazilka Electric Supply
Companys case, held in this connection as follows :
"If the whole scheme
Punjab-Haryana High Court
Income-tax. The implications of the Emerald & Companys case have been
considered by Supreme Court in Commissioner of Income ... restate here what has been
decided in Emerald & Companys case on the basis of that authority. In
that case
Rajasthan High Court
decision of the Judicial Committee in the Pondicherry Companys
case (I.L.R. 54 Mad. 691).
We may observe ... outset that in the Pondicherry Companys case,
their Lordships were not called upon to decide whether the receipt of
income
Madras High Court
effect of the decision in Kalu Vally
Transport Companys case, the Tribunal was of the view that the penalty
should ... decision of the
Supreme Court on Kulu valley Transport companys, case was advanced in
the alternative since that alternative argument
Andhra High Court
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